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XBRL Tags for Fundamental Investors: The Essential Reference

Chad Hartman

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Published June 29, 2026 · Last updated July 5, 2026

The number on your research platform carries a label: "Revenue," "Long-Term Debt," "Operating Cash Flow." The label matches what you see in the 10-K. But the label is not the data — the XBRL tag is the data. When the SEC mandated XBRL tagging across all public company filings, it created something more useful than searchable financial data: a verifiable identity for every number in every 10-K and 10-Q. Revenues is not just a heading. It is a concept defined by the FASB taxonomy, attached to an exact value, for an exact period, for an exact filing entity. When a financial platform replaces that tag with a proprietary label during data normalization, the number may survive — but the verifiable link to the filing does not.

Twenty XBRL tags, spread across the income statement, balance sheet, and cash flow statement, determine the accuracy of virtually every metric, ratio, and screener result that fundamental investors depend on. This is a practical reference for those tags: what each one represents, where normalization most frequently changes the value under the label, and how each tag connects to the financial metrics built from it. For a broader explanation of what XBRL is and how the SEC mandate works, see What Is XBRL? How SEC Tagging Affects Your Investment Data.

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Table of Contents

What Is an XBRL Tag?

An XBRL tag is a machine-readable identifier that binds a single reported number to a standardized accounting concept, a specific reporting period, and a specific filing entity. Every tagged fact has three parts that matter: the element — the concept itself, such as NetIncomeLoss — the value, the number as reported, and the context, which fixes the entity and the period the value belongs to. The label you see on a research platform ("Net Income") is a human-readable presentation of the element; the tag is the element underneath it.

The distinction is not academic. Two companies can each report a line called "Total Revenue," but one may tag it Revenues while the other uses RevenueFromContractWithCustomerExcludingAssessedTax — same label, different tag, different concept identity. The tag is what makes a number verifiable: it resolves to a formal definition in a published taxonomy, so any value can be traced back to its exact meaning in the filing. When a platform discards the tag and keeps only the label, the number survives but its provenance does not — which is the failure mode documented tag-by-tag in the 20-tag reference below.

Throughout this guide each tag is written in its short element form — Revenues, GrossProfit, OperatingIncomeLoss — but every one carries a namespace prefix identifying the taxonomy that defines it, covered in the next two sections.

What Is the XBRL Taxonomy?

An XBRL taxonomy is the dictionary of elements a filer is permitted to use — the complete set of defined concepts, their data types, their labels, and their relationships to one another. For US public companies the governing dictionary is the US GAAP Financial Reporting Taxonomy, maintained by the FASB and revised annually; the SEC specifies which taxonomy version is acceptable for a given filing year. It holds roughly 17,000 elements, though only a few hundred appear in any typical filing.

The taxonomy is what gives a tag its meaning. us-gaap:OperatingIncomeLoss is not a free-floating string — it is a defined entry with a balance type (debit or credit), a period type (duration or instant), a documentation string, and calculation relationships to other elements. When a company reports a concept the taxonomy already defines, it uses that standard element; when it reports something the taxonomy does not anticipate, it creates an extension tag instead. Standard elements and extensions are two halves of the same system — the dictionary, and the exceptions the dictionary can't hold.

Two taxonomies actually appear in every filing: the US GAAP taxonomy for the financial statements, and the DEI (Document and Entity Information) taxonomy for filing metadata such as entity name, CIK, and fiscal period. For the broader history of how the SEC mandate was built on top of these taxonomies, see What Is XBRL?.

Querying US-GAAP Elements

Every standard tag in this guide belongs to the us-gaap namespace, written formally as us-gaap: followed by the element name in PascalCase: us-gaap:Revenues, us-gaap:NetIncomeLoss, us-gaap:CashAndCashEquivalentsAtCarryingValue. The prefix signals that the element is defined in the US GAAP taxonomy rather than in the DEI taxonomy or in a company's own extension namespace. Three tools let you look up and query these elements directly against the source:

  • FASB US GAAP Taxonomy viewer — the authoritative reference for an element's definition, balance type, period type, and documentation. Use it to confirm what a us-gaap: element actually means before trusting any platform's label for it.

  • SEC Inline XBRL viewer — open a 10-K or 10-Q from the EDGAR filing index and click any value; the viewer reveals the exact us-gaap: element, the as-filed value, and the period context.

  • SEC EDGAR XBRL APIs — for querying an element programmatically. The companyconcept endpoint returns every value one filer reported for a single element:

    https://data.sec.gov/api/xbrl/companyconcept/CIK0000320193/us-gaap/Revenues.json

    returns all us-gaap:Revenues facts for Apple, whose CIK is zero-padded to ten digits. The frames endpoint flips the query — one element across every filer for a single period:

    https://data.sec.gov/api/xbrl/frames/us-gaap/Revenues/USD/CY2024.json

    Both resolve to the identical tags catalogued in this guide, which is the point: any us-gaap: element query you run against the SEC's own API can be reconciled against the metric GeminIQ builds from that same tag — the audit trail runs end to end.

Income Statement Tags

Five tags cover the income statement figures that matter most to fundamental analysis. These appear straightforward — and for most companies in most periods they are. The problems emerge when platforms make aggregation decisions that aren't visible in the label.

What is Revenues?

Revenues is the primary revenue tag in the US GAAP XBRL taxonomy, representing total net revenues as the company reported them on its income statement. For companies that adopted ASC 606 between 2018 and 2020, the equivalent tag is often RevenueFromContractWithCustomerExcludingAssessedTax. Apple uses Revenues — its FY2025 value under this tag is $416.2 billion. The two tags represent the same economic concept but carry different identifiers in the XBRL taxonomy.

When it breaks: A platform that treats Revenues and RevenueFromContractWithCustomerExcludingAssessedTax as interchangeable without auditing the transition period can create false discontinuities in historical revenue data — showing an apparent step-change that reflects a tag reclassification, not a real business change. Revenue-based metrics including GeminIQ's Revenue Growth are directly affected by which tag the platform treats as the authoritative source across periods.

What is GrossProfit?

GrossProfit is revenue minus cost of goods sold or cost of revenue — the amount remaining before operating expenses. It is one of the cleaner income statement tags: most companies report a standalone gross profit line that maps directly to this identifier. Apple's FY2025 GrossProfit is $195.2 billion, producing a gross margin of 46.9%. For companies that file a standalone gross profit line — the majority of filers — the tag maps cleanly to the filing with no normalization required.

When it breaks: Companies in financial services and certain industrials do not always report a standalone gross profit line. Platforms that estimate or impute gross profit for these companies produce a figure that carries no corresponding XBRL tag and cannot be traced to any line item in the filing. GeminIQ's Gross Profit Margin derives from GrossProfit where the tag is present in the filing.

What is OperatingIncomeLoss?

OperatingIncomeLoss is operating income or loss — revenue minus all operating expenses including cost of goods sold, R&D, SG&A, depreciation, and amortization, but before interest expense and taxes. It is the primary earnings figure used in EV/EBIT and EV/EBITDA valuation and the basis for operating margin analysis.

When it breaks: This is among the most frequently adjusted income statement tags in normalized data. Platforms vary in their treatment of restructuring charges, impairment losses, and litigation settlements — some include them in operating income, others exclude them into a proprietary "adjusted" figure under the same label. When a platform presents an adjusted operating income number without disclosing which line items it removed, the figure is analytically useful only in relation to the platform's own prior periods, not in relation to the filing. GeminIQ's Operating Profit Margin uses the as-filed OperatingIncomeLoss without adjustments.

What is NetIncomeLoss?

NetIncomeLoss is bottom-line net income or net loss — what remains after all revenues, costs, interest, taxes, and non-controlling interest deductions. It is the most widely cited income statement figure and the numerator in profitability and return metrics across the board.

When it breaks: The tag itself is rarely reclassified, but the figure can differ between platforms for two reasons: discontinued operations handling and the treatment of net income attributable to non-controlling interests. Some platforms report the consolidated figure including minority interest; others report only the portion attributable to common shareholders. For conglomerates with significant minority-owned subsidiaries, the difference can be material across every downstream ratio. GeminIQ's Net Profit Margin, Net Income Growth, and Return on Equity (ROE) all use NetIncomeLoss as the primary input.

What is EarningsPerShareDiluted?

EarningsPerShareDiluted is the diluted earnings per share figure as reported — net income divided by the weighted average diluted share count for the period. It is the most-quoted earnings metric in financial media and the comparison point in P/E ratio analysis.

When it breaks: Platforms that surface adjusted or non-GAAP earnings per share figures — rather than the as-filed EarningsPerShareDiluted — can show materially higher EPS values, particularly for technology and pharmaceutical companies where GAAP earnings are reduced by large stock-based compensation charges. The as-filed diluted EPS is what shareholders actually earned under GAAP, not what management chose to report as "adjusted." GeminIQ's Diluted Earnings Per Share and Earnings Per Share Growth use the as-filed EarningsPerShareDiluted value.

Balance Sheet Tags

The balance sheet carries more XBRL complexity than the income statement. Companies have significant latitude in how they structure and label balance sheet items, which means the taxonomy must accommodate a wide range of reporting choices. These eight tags create the most analytical confusion when platforms fold them into generic categories.

What is CashAndCashEquivalentsAtCarryingValue?

CashAndCashEquivalentsAtCarryingValue is cash and cash equivalents as reported on the balance sheet — the most liquid asset class, including currency, demand deposits, and instruments with original maturities of three months or less. The tag is universally used and rarely reclassified.

When it breaks: Some platforms add ShortTermInvestments to CashAndCashEquivalentsAtCarryingValue and present the combined figure as "Cash & Equivalents," overstating the immediately liquid cash position. For liquidity metrics that require the strictest cash definition, this consolidation can be significant. GeminIQ's Net Debt and Cash Ratio use CashAndCashEquivalentsAtCarryingValue as reported, without adding short-term investment balances.

What is ShortTermInvestments?

ShortTermInvestments represents marketable securities and short-term instruments with maturities between three months and one year. For cash-rich companies, this balance sheet line can carry a substantial balance — financial flexibility that is real but meaningfully less liquid than cash.

When it breaks: Many platforms aggregate CashAndCashEquivalentsAtCarryingValue and ShortTermInvestments into a single "Cash & Short-Term Investments" line without labeling the consolidation. The merger is economically defensible as a measure of total liquidity, but it eliminates the distinction between cash available immediately and investments redeemable within the year. Liquidity metrics requiring the most restrictive cash definition become unreliable when the two are merged.

What is CommercialPaper?

CommercialPaper is the balance sheet tag for outstanding commercial paper — short-term, unsecured debt obligations typically issued at a discount for maturities up to 270 days. Companies with strong credit ratings use commercial paper as flexible, low-cost short-term financing.

When it breaks: Platforms routinely merge CommercialPaper with DebtCurrent (current maturities of long-term debt) into a single "Short-Term Debt" category. The consolidated figure looks like one instrument, but commercial paper and a current term loan carry completely different refinancing profiles — one rolls continuously in the commercial paper market, the other is a fixed-maturity obligation. Apple reports CommercialPaper and current TermDebt as separate line items in its balance sheet; platforms that merge them obscure which portion of the short-term debt burden is rolling market exposure versus a discrete maturity event. This tag feeds GeminIQ's Net Debt and Invested Capital calculations.

What is LongTermDebtNoncurrent?

LongTermDebtNoncurrent represents the non-current portion of long-term debt — principal obligations due more than one year from the balance sheet date. It is the primary tag for leverage analysis and feeds directly into debt-to-equity, debt-to-EBITDA, and net debt calculations.

When it breaks: The problem arises at the intersection of this tag and operating lease liabilities. Following FASB ASC 842 in 2019, companies were required to recognize operating lease obligations on the balance sheet under dedicated tags (OperatingLeaseLiabilityNoncurrent). Platforms that add lease liabilities to LongTermDebtNoncurrent before you see the number produce an overstated debt figure — one that mixes contractual lease commitments with traditional financial borrowings. GeminIQ's Net Debt-to-EBITDA and Debt-to-EBITDA use the as-filed LongTermDebtNoncurrent without folding in lease obligations.

What is OperatingLeaseRightOfUseAsset?

OperatingLeaseRightOfUseAsset is the balance sheet asset representing the lessee's right to use an underlying asset for the duration of the lease term. It was created as a mandatory tag following FASB ASC 842, which took effect for most public companies beginning in FY2019. Before ASC 842, operating leases were off-balance-sheet obligations with no corresponding asset entry.

When it breaks: Because this tag was created in 2019, it has no pre-2019 counterpart in any filing. Platforms that impute operating lease values for pre-2019 periods produce a figure with no XBRL source in the filing. More importantly, the introduction of ROU assets in 2019 inflated reported total assets for companies with large operating lease footprints — particularly retailers, airlines, and restaurant chains — creating a structural shift in asset-based ratios that is not real economic change. GeminIQ's Asset Turnover uses total assets as reported in each period without attempting to normalize across the ASC 842 transition boundary.

What is OperatingLeaseLiabilityNoncurrent?

OperatingLeaseLiabilityNoncurrent is the non-current portion of operating lease obligations — the present value of future lease payments due beyond 12 months from the balance sheet date, also introduced as a mandatory tag under ASC 842 in 2019.

When it breaks: The most common normalization error with this tag is adding it to LongTermDebtNoncurrent to create a combined "Long-Term Debt" or "Total Non-Current Liabilities" figure. The consequence is material for companies with large lease footprints. The $11.6 billion documented discrepancy in Apple's "Other Non-Current Liabilities" balance — covered in detail in Third-Party Financial Data Problems: What Gets Lost Before It Reaches You — traces directly to how capital lease obligations were reclassified out of one balance sheet line and absorbed into another, with the original label kept intact.

What is OtherLiabilitiesNoncurrent?

OtherLiabilitiesNoncurrent is the catch-all tag for non-current liabilities that don't fit neatly into more specific categories — deferred tax liabilities, pension obligations, unearned revenue beyond 12 months, and certain tax-related reserves.

When it breaks: This is the tag most likely to carry a material discrepancy when platform data is compared to the actual filing. Because it is a residual category, any normalization decision that moves an obligation into or out of it changes the as-filed value under the same label. Apple's documented example: the platform showed $29.9 billion under "Other Non-Current Liabilities" while the 10-K showed $41.5 billion — a $11.6 billion gap attributable to capital lease reclassification that left the label unchanged. The label looked right. The number was not.

What is RetainedEarningsAccumulatedDeficit?

RetainedEarningsAccumulatedDeficit is the cumulative total of all net income and losses since the company's founding, minus all dividends paid. A positive value represents retained earnings; a negative value represents an accumulated deficit. For companies with aggressive buyback programs, this figure is often deeply negative even as the company generates substantial annual profits — because accumulated repurchases have exceeded cumulative retained earnings over the company's history.

When it breaks: The tag itself is rarely reclassified, but its interpretation requires context that normalized platforms don't always surface. Presented without the buyback history that explains it, the figure can signal structural impairment where none exists. GeminIQ's Retained Earnings Growth and Retained Earnings to Equity track this figure across periods directly from the filing.

Cash Flow Statement Tags

The cash flow statement is where XBRL fidelity provides the most analytical lift — and where normalization causes the most structural damage. The income statement benefits from clear GAAP definitions; the cash flow statement uses a format that makes merging adjacent tags look like a reasonable simplification. It is not.

What is NetCashProvidedByUsedInOperatingActivities?

NetCashProvidedByUsedInOperatingActivities is total operating cash flow — the net cash generated or consumed by core business operations during the period, calculated by adjusting net income for non-cash items and working capital changes. It is the starting point for free cash flow analysis and the most reliable single-line test of whether reported earnings translate into actual cash.

When it breaks: The total is rarely reclassified directly, but the indirect method cash flow statement builds to this figure through a series of adjustments. If a platform reclassifies an operating adjustment into investing or financing activities — or vice versa — the total operating cash flow changes without the label changing. The disclosed number looks right; the component breakdown diverges from the filing. GeminIQ's Free Cash Flow uses NetCashProvidedByUsedInOperatingActivities directly from the filing as the first input.

What is PaymentsToAcquirePropertyPlantAndEquipment?

PaymentsToAcquirePropertyPlantAndEquipment is cash paid to acquire or improve physical assets — what most investors call capital expenditures. It appears in the investing activities section of the cash flow statement and is the second input to free cash flow: Free Cash Flow = NetCashProvidedByUsedInOperatingActivities − PaymentsToAcquirePropertyPlantAndEquipment.

When it breaks: Platforms sometimes combine this tag with other investing outflows — capitalized software development, acquisition of intangible assets, or certain lease payments — into a broader capital expenditure figure that exceeds the as-filed PaymentsToAcquirePropertyPlantAndEquipment. The combined figure produces a lower free cash flow estimate that is not traceable to any single line in the filing. For companies that capitalize significant software development, the difference can be substantial. GeminIQ's Free Cash Flow and Free Cash Flow Yield use PaymentsToAcquirePropertyPlantAndEquipment as reported.

What is ShareBasedCompensation?

ShareBasedCompensation is the non-cash stock-based compensation charge appearing as a positive add-back in the operating activities section of the cash flow statement. It represents total equity-based compensation expense recognized during the period — options, RSUs, and employee stock purchase plans combined — and is the cleanest verifiable source for total SBC across any company.

When it breaks: Platforms that reconstruct operating cash flow from income statement line items rather than reading the as-filed cash flow statement can miss non-standard compensation structures. More broadly, this tag matters because SBC is embedded across cost of revenue, R&D, and SG&A on the income statement — there is no standalone income statement line for it. The cash flow statement add-back is the only place where the total appears as a single figure. Amazon's ShareBasedCompensation reached $19.5 billion in its most recently filed annual report — a figure that is invisible as a standalone number anywhere on the income statement. GeminIQ's Stock-Based Compensation and Stock-Based Compensation to Revenue source directly from this tag.

What is PaymentsForRepurchaseOfCommonStock?

PaymentsForRepurchaseOfCommonStock is the cash paid to repurchase common shares during the period, appearing as a negative item in the financing activities section of the cash flow statement. It is the XBRL identifier for share buybacks as filed.

When it breaks: Many platforms combine PaymentsForRepurchaseOfCommonStock with PaymentRelatedToTaxWithholdingForShareBasedCompensation into a single "share repurchases" or "buybacks" figure. The two items are related — both reduce the share count — but they represent different decisions. Apple consistently files both as separate cash flow line items. Merging them overstates the buyback program relative to what management actually spent on open-market repurchases and confuses any capital allocation analysis that depends on the distinction.

What is PaymentRelatedToTaxWithholdingForShareBasedCompensation?

PaymentRelatedToTaxWithholdingForShareBasedCompensation represents cash paid to tax authorities when vested RSUs are net-settled — the company withholds shares to cover the employee's tax obligation and remits the corresponding cash to the IRS. It appears in financing activities and is economically distinct from buybacks: the company is satisfying a mandatory tax obligation, not executing a capital allocation decision.

When it breaks: As noted above, this tag is routinely merged with PaymentsForRepurchaseOfCommonStock. For large technology companies with substantial RSU programs, the figure can represent billions of dollars annually. Including it in reported "buybacks" conflates a discretionary capital return decision with an involuntary tax obligation. GeminIQ's Financial Statements display both tags as separate line items, exactly as they appear in the filing.

What is PaymentsOfDividendsCommonStock?

PaymentsOfDividendsCommonStock is the cash paid as dividends on common stock during the period, as reported in the financing activities section. It is the direct XBRL source for dividend analysis across all dividend-based metrics.

When it breaks: The tag itself is stable, but normalization risk emerges in how platforms treat special dividends versus regular dividends. When a company pays a large special dividend, some platforms include it in dividend-per-share and payout ratio calculations; others exclude it in favor of "regular" dividends. Both approaches deviate from the as-filed figure, which includes all dividends paid regardless of management's characterization. GeminIQ's Dividends Per Share, Dividend Yield, Payout Ratio, and Dividends Paid Growth all source from this tag as reported.

What is DepreciationDepletionAndAmortization?

DepreciationDepletionAndAmortization is the total non-cash charge for asset depreciation and amortization during the period, appearing as a positive add-back in the operating activities section of the indirect method cash flow statement. It is the primary XBRL source for the "DA" component of EBITDA — and therefore a critical input to every EBITDA-based valuation multiple and leverage ratio.

When it breaks: EBITDA has no single XBRL tag because it is not a GAAP measure. Platforms construct it differently: some use DepreciationDepletionAndAmortization from the cash flow statement; others pull depreciation from the income statement or notes, where it may be disclosed across multiple components. The choice changes the EBITDA denominator and therefore every multiple and coverage ratio built on it. GeminIQ's EV/EBITDA, Debt-to-EBITDA, and Net Debt-to-EBITDA all use DepreciationDepletionAndAmortization from the as-filed cash flow statement as the DA source.

Extension Tags

The 20 tags above are all drawn from the standard US GAAP XBRL taxonomy — concepts defined by the FASB that apply across thousands of filers. But the taxonomy cannot anticipate every business model or every disclosure a company might need to make. When a company has a financial concept with no standard tag equivalent, it creates an extension tag: a custom identifier that carries the company's own label and links to a concept definition in the company's own filing.

Extension tags are where normalized financial data loses the most information. A generic aggregator template has no bucket for a line item that only one company reports. When Apple files its balance sheet showing $33.2 billion in NontradereceivablesCurrent — Vendor Non-Trade Receivables, a receivable from component manufacturers with no parallel in any other company's reporting structure — that tag has no home in a standard template. It gets folded into "Other Current Assets," losing its identity and its economic meaning in the process.

Extension tags are a signal in themselves. Companies with many extension tags have business models that don't compress cleanly into industry-standard reporting templates. Normalized data on these companies carries the highest risk of material discrepancy, because the most information-rich and company-specific line items are precisely the ones that don't fit the mold. GeminIQ's Financial Statements preserve every extension tag as filed — displayed with the company's own label rather than remapped into a generic residual category. The $33.2 billion in Vendor Non-Trade Receivables appears as its own line in Apple's balance sheet on GeminIQ, not as an unmarked increment inside "Other Current Assets."

The XBRL-to-Metrics Chain

The 20 tags above are not just reference material. They are the literal inputs to GeminIQ's Calculated Metrics — the pre-computed ratios, profitability measures, and growth rates derived directly from XBRL-tagged filing data. Understanding which tag feeds which metric makes any calculated output independently auditable.

Free Cash Flow is NetCashProvidedByUsedInOperatingActivities minus PaymentsToAcquirePropertyPlantAndEquipment. Both inputs trace to specific lines in the cash flow statement. If GeminIQ's Free Cash Flow figure diverges from a platform's, one of those two tags has been altered.

Net Debt is total financial debt — built from CommercialPaper, current DebtCurrent, and LongTermDebtNoncurrent — minus CashAndCashEquivalentsAtCarryingValue. Platforms that add operating lease liabilities to the debt inputs inflate Net Debt without changing the label, and the error flows through every leverage ratio that uses it.

Return on Invested Capital (ROIC) requires Net Operating Profit After Tax divided by Invested Capital. Invested Capital itself aggregates total equity, financial debt, and excess cash — drawing on several of the balance sheet tags above. A reclassification in CommercialPaper or LongTermDebtNoncurrent ripples directly through the ROIC denominator without touching the ROIC label on screen.

Stock-Based Compensation sources from ShareBasedCompensation in the cash flow statement. Stock-Based Compensation to Revenue divides that figure by Revenues. Both links are direct and traceable — which is why GeminIQ's SBC figures for companies like Amazon align with the cash flow statement rather than with aggregated income statement estimates.

Every EBITDA-based metric — EV/EBITDA, Debt-to-EBITDA, Net Debt-to-EBITDA — depends on DepreciationDepletionAndAmortization for the denominator, making that single sourcing decision the most consequential variable in any EBITDA-based comparison.

This is the practical consequence of XBRL fidelity: when data starts at the tag level, every calculated metric is independently auditable — you can check the output, trace the formula, and verify each input against a specific XBRL tag in a specific SEC filing. When data starts at a normalized template, the audit trail ends at the platform's proprietary data layer, and discrepancies become untraceable by design.

Frequently Asked Questions

How many XBRL tags are in the US GAAP taxonomy?

The US GAAP XBRL taxonomy maintained by the FASB contains approximately 17,000 standard concept elements. Of those, only a few hundred see widespread use across major public company filings. The 20 tags in this guide represent the subset that most directly determines the accuracy of calculated metrics and fundamental ratios in equity analysis.

Do all companies use the same XBRL tags?

Standard taxonomy tags are used by any company reporting the corresponding concept. If a company reports gross profit, it uses GrossProfit. If it reports commercial paper, it uses CommercialPaper. The tag is determined by the concept being disclosed, not by the company disclosing it. Where companies diverge is in their use of extension tags — custom identifiers for line items that have no standard taxonomy equivalent.

What is an extension tag and why does it matter?

An extension tag is a custom XBRL concept created by a company for a financial statement line item that has no appropriate standard taxonomy equivalent. Extensions are documented in the company's filing and carry the company's own label and concept definition. They are how the XBRL system handles company-specific reporting structures without forcing every filer into generic buckets — and they are the line items most likely to disappear during third-party normalization.

Does GeminIQ preserve extension tags alongside standard taxonomy tags?

Yes. GeminIQ's Financial Statements display financial data exactly as filed — preserving both standard taxonomy tags and company-specific extension tags. Every line item a company reports appears in GeminIQ with its original label, including items that would otherwise be consolidated into generic residual categories on normalized platforms.

How does XBRL tag fidelity affect screener results?

Every screener filter built on a calculated metric — ROIC, free cash flow yield, net debt, gross margin — traces back to the XBRL tags that fed the calculation. If a source tag was reclassified or merged during normalization, the metric value differs from what the filing supports, and two screeners with identical filter thresholds but different source data produce different result sets. For more on how normalization alters the data inputs that screeners depend on, see Financial Data Normalization Explained.

How do I verify a specific XBRL tag value against the original SEC filing?

Navigate to SEC EDGAR, find the company's 10-K or 10-Q, and open the Inline XBRL viewer from the filing index page. Clicking any value in the viewer displays the exact XBRL tag name, the as-filed value, and the period context. For a step-by-step walkthrough of this process — including how to diagnose what type of discrepancy you're looking at — see Verify Financial Data Against the SEC Filing.

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Disclaimer: The content in this blog is for educational and entertainment purposes only and does not constitute financial, legal, or tax advice. Investing involves risk, including the loss of principal. The views expressed are my own and not intended as financial advice or a guarantee of future performance.