Listed

Not reported

What Listed shows when a filing does not support a figure, and the usual reasons why.

Updated Oct 17, 2026

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Contents, 2 sections
  1. Why a figure is missing
  2. If you think a figure is wrong

"Not reported" means the company's filings, as Listed reads them, do not give a figure for that line and period. Listed shows that instead of a guess. It never fills a gap with an estimate, and it never builds a line item from other lines the company reported.

Why a figure is missing

The company does not present the line. Banks and insurers have no cost of revenue or gross profit. Many service companies show no gross profit. Some companies go straight from expenses to pre-tax income without an operating income line. Financial companies often have no current assets or current liabilities.

The company used a tag of its own. XBRL lets a company create its own concept when it believes no standard one fits. Listed maps about 45 standard line items to the usual standard concepts. A figure tagged with a company's own concept falls outside that map.

The period is a fourth quarter. Companies file no 10-Q for the fourth quarter. Listed derives Q4 flows such as revenue as the fiscal year less the first three quarters. Per-share figures cannot be derived that way, so Q4 diluted EPS is "not reported" unless the 10-K gives a three-month figure.

A quarterly cash flow figure needs a year-to-date figure that is missing. 10-Q cash flow statements cover the year to date. If one filing in the chain is missing a figure, the quarter cannot be derived.

The company files annual reports only. Foreign private issuers file a 20-F once a year and are not required to file quarterly reports with XBRL data, so their quarterly figures are "not reported".

The period is too old. XBRL financial data starts with periods ending after June 2009 for the largest companies, and June 2011 for most others.

A ratio's input is missing, or its denominator is zero. A ratio is shown only when every input is reported, and not when it would divide by zero.

If you think a figure is wrong

Open the figure's note to see the concept, period and filing Listed used, and report it from there. The report reaches a person, with the figure's details filled in.

All terms

Related terms

  • XBRLThe tagging standard that makes the figures in SEC filings machine-readable. Every financial figure on Listed comes from it.
  • TTMThe sum of the last four reported quarters, with the fourth quarter derived from the annual figure.
  • Diluted EPSDiluted earnings per share, exactly as the company reported it. Listed never computes it.
  • Gross profitRevenue less cost of revenue, as the company reports it: what is left from sales before operating expenses.
  • 20-FThe annual report filed by foreign private issuers, the non-US companies whose shares trade in the US.
  • RestatementA revision of financial figures a company has already reported, to correct an error or reflect a change in accounting.

Guides that use it

  • How to read a 10-KA practical order for reading a company's annual report: which items to open first, what to look for in each, and which questions to bring.