# Not reported

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

Updated Oct 17, 2026.

"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.

## Related terms

- [XBRL](/glossary/xbrl.md)
- [TTM](/glossary/ttm.md)
- [Diluted EPS](/glossary/diluted-eps.md)
- [Gross profit](/glossary/gross-profit.md)
- [20-F](/glossary/20-f.md)
- [Restatement](/glossary/restatement.md)

## Guides that use it

- [How to read a 10-K](/guides/how-to-read-a-10-k.md)

All terms: [/glossary.md](/glossary.md)