# Restatements

> API version: v1

Companies restate earlier results: a later filing or an amendment (10-K/A, 10-Q/A) can change a number that was reported before. We keep every value we have recorded for a period and line item, as a numbered version, and the newest version is the one the [financials](https://studyingstocks.com/developers/financials) endpoint returns.

The [revisions](https://studyingstocks.com/developers/revisions) endpoint lists the periods and items that changed, newest period first. For each one it gives the current value and every version:

```json
{
  "period": "2026Q3", "period_end": "2026-04-25", "item": "revenue", "current_value": 61500000000,
  "versions": [
    { "version": 1, "value": 61200000000, "current": false, "recorded_at": "2026-05-20T02:00:00Z" },
    { "version": 2, "value": 61500000000, "current": true, "recorded_at": "2026-08-14T02:00:00Z" }
  ]
}
```

## What `recorded_at` means

`recorded_at` is when **our update saw** the new value, not the date of the filing. Our data is refreshed from SEC EDGAR within hours of a new filing, and every few days for every company. The `financials` response and the profile give you the link to the company's filings on sec.gov to find the filing that changed the value.

## Using it

- To backtest, use the version with the `recorded_at` before your decision date.
- Small revisions are normal; split adjustments change per-share values and share counts of earlier periods together.
- A company or item without revisions returns an empty `data` array.