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The restatement test: seven amended 10-Ks, as of each date

Seven companies filed a 10-K/A in 2026 that changed a headline figure in their FY2025 annual report. Asked for each company as of the day before its amendment and the day after, Arche returns the original figure first and the amended one second, each with the filing it came from.

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The test

What a point-in-time API has to get right

For a date before an amendment, the only figure anyone could have read was the original. For a date after it, the amended figure replaces it. A dataset that keeps only the latest figure returns the amended number for both dates, and nothing in its answer shows that the earlier date is wrong.

Each case below gives the figure as each SEC filing states it, read from the XBRL fact the filer tagged, and Arche’s answer from the as-of route on the day before and the day after the 10-K/A was accepted. Arche’s answers were measured on Oct. 13, 2026.

CompanyFY2025 figureArche, day before the 10-K/AArche, day after the 10-K/A
BKV CorpBKV · CIK 0001838406RevenueRevenueFromContractWithCustomerExcludingAssessedTax$893,781,00010-K · 0001628280-26-015661 · Mar. 6, 2026$1,140,773,00010-K/A · 0001104659-26-098821 · Aug. 19, 2026
DucommunDCO · CIK 0000030305Net incomeNetIncomeLoss-$33,938,00010-K · 0001628280-26-011952 · Feb. 26, 2026-$37,353,00010-K/A · 0001628280-26-032536 · May 8, 2026
N-ableNABL · CIK 0001834488Net incomeNetIncomeLoss-$17,032,00010-K · 0001834488-26-000007 · Feb. 26, 2026-$18,815,00010-K/A · 0001834488-26-000046 · Aug. 10, 2026
BayFirst FinancialBAFN · CIK 0001649739Net incomeNetIncomeLoss-$22,937,00010-K · 0001649739-26-000014 · Mar. 27, 2026-$24,565,00010-K/A · 0001649739-26-000049 · Aug. 12, 2026
CreditRiskMonitor.comCRMZ · CIK 0000315958Net incomeNetIncomeLoss$1,017,93110-K · 0001140361-26-010883 · Mar. 24, 2026$511,16110-K/A · 0001140361-26-033719 · Aug. 19, 2026
NoceraNCRA · CIK 0001756180RevenueRevenues$13,627,94410-K · 0001683168-26-003002 · Apr. 15, 2026$11,030,59510-K/A · 0001683168-26-006788 · Aug. 28, 2026
FDCTechFDCT · CIK 0001722731Net incomeNetIncomeLoss$5,783,22310-K · 0001493152-26-017945 · Apr. 17, 2026$5,797,58910-K/A · 0001493152-26-031366 · June 30, 2026

In all seven cases Arche’s answer matched the value tagged in the named filing, to the dollar. Each accession links to the filing on SEC EDGAR.

Reproduce it

Two requests per company

Each case is two calls to the same route, one dated the day before the amendment was accepted and one the day after. A date includes every filing the SEC dated on or before it; pass a timestamp with an offset to draw the line at the moment of acceptance instead.

http
GET https://api.arche.fi/v1/edgar/as-of/2026-08-18/financials/0001838406
GET https://api.arche.fi/v1/edgar/as-of/2026-08-20/financials/0001838406
GET https://api.arche.fi/v1/edgar/as-of/2026-05-07/financials/0000030305
GET https://api.arche.fi/v1/edgar/as-of/2026-05-09/financials/0000030305
GET https://api.arche.fi/v1/edgar/as-of/2026-08-09/financials/0001834488
GET https://api.arche.fi/v1/edgar/as-of/2026-08-11/financials/0001834488
GET https://api.arche.fi/v1/edgar/as-of/2026-08-11/financials/0001649739
GET https://api.arche.fi/v1/edgar/as-of/2026-08-13/financials/0001649739
GET https://api.arche.fi/v1/edgar/as-of/2026-08-18/financials/0000315958
GET https://api.arche.fi/v1/edgar/as-of/2026-08-20/financials/0000315958
GET https://api.arche.fi/v1/edgar/as-of/2026-08-27/financials/0001756180
GET https://api.arche.fi/v1/edgar/as-of/2026-08-29/financials/0001756180
GET https://api.arche.fi/v1/edgar/as-of/2026-06-29/financials/0001722731
GET https://api.arche.fi/v1/edgar/as-of/2026-07-01/financials/0001722731
Read the FY2025 income statement from each response. Every statement carries its accession_id, filing_type, is_amendment and accepted_at.

The as-of route is on every plan, including Free. To check a figure against its filing, the SEC publishes every tagged value by accession in its XBRL company facts API.

Why it matters

Questions about the past need the past’s answer

A model scored in July on BKV’s revenue read $893.8 million, because that was the only figure filed. Asked today for July, a dataset that kept only the amendment says $1.14 billion, and the earlier result can no longer be reproduced or explained. Keeping each filing as filed, and answering a date with what was filed by then, is what lets the earlier answer be shown again.

See what point-in-time data is and how Arche handles financial restatements.

Further reading