SEC Company Facts
Also called company facts, XBRL company facts.
Structured 10-K financials CompensationBase uses for revenue and assets. These figures are for company scale, not a pay-for-performance ratio.
What it is
SEC Company Facts is the Commission’s structured dataset of XBRL facts companies report—revenue, assets, and thousands of other tags—keyed by CIK. CompensationBase uses latest annual 10-K Company Facts for revenue and assets when those figures are shown for company scale.
They are not pay, not a pay-for-performance ratio, and not a substitute for the SCT. A large revenue number next to a large CEO total is context, not a verdict.
Why companies use it
Structured facts let software read financials without scraping HTML. The SEC publishes Company Facts so aggregators do not each parse 10-Ks from scratch.
This site uses them so a company directory can show size without inventing a third-party data feed.
Pros
- Official, tagged, CIK-joined.
- Annual 10-K facts match the fiscal year concept used in the SCT.
- Keeps scale data in the same provenance family as EDGAR.
Cons
- Tag choices differ; “revenue” is not one tag for every industry.
- Facts can lag restatements.
- Placing revenue near pay invites a ratio this product does not compute.
Examples
Directory context
A company card may show revenue and NEO count. Revenue is Company Facts. NEO pay is the SCT. They share a CIK, not a formula.
Not CAP
Pay Versus Performance uses Company Facts-like financials in its own table. CompensationBase does not ingest that table when it shows revenue from Company Facts.
On CompensationBase
Revenue and assets, when shown, come from latest annual 10-K Company Facts. They are for company scale, not a pay-for-performance ratio.
Related terms
- Form 10-K
The annual report. CompensationBase may use a 10-K SCT when the proxy is missing or unparsable, and it takes company revenue and assets from 10-K Company Facts.
- Pay versus performance
The Item 402(v) proxy disclosure that compares compensation actually paid with company performance measures such as TSR. CompensationBase does not ingest this table.
- Item 402
The SEC disclosure item that requires the Summary Compensation Table and related executive pay tables. CompensationBase is an Item 402 SCT reader, not a Form 4 or 8-K pay feed.