Treat a restatement as data, not as noise

Arche separates “what did the filer say at the time” from “what was knowable on this date”. as_reported=true returns each period as the filer originally stated it. as_of_date returns what was knowable on a date, which includes restatements that had already arrived by then. They answer different questions and can be combined.

• Statement version history, with is_restated, restatement_reason, supersedes_id and superseded_by_id on each version.
• The restatement timeline for a statement and period: how many versions exist, which metrics changed, the largest delta per metric, and an overall severity.
• Fact revisions: which individual facts changed between two versions of a statement.
• Restatement alerts, polled from /v1/edgar/restatement-alerts or pushed as signed restatement.detected webhooks carrying each changed metric’s old value, new value and delta, and a materiality score.
• Per-value provenance: the XBRL concept and filing accession behind each figure, and whether an override was applied.

A period with no metric changes returns an empty timeline with severity NONE rather than an error. Read that as “no restatement occurred”, not as missing data. The same distinction applies to fact revisions: an empty list means nothing was revised.

On February 28, 2025 Axon Enterprise reported total current liabilities of $997,586,000 for fiscal 2024. On May 7 it filed an amendment moving $680,289,000 of convertible notes from long-term into current liabilities. Arche holds both versions; the webhook it sends for the amendment carries the change itself.

{
  "event_type": "restatement.detected",
  "cik": "0001069183",
  "ticker": "AXON",
  "accession_id": "0001069183-25-000075",
  "statement_type": "BALANCE_SHEET",
  "fiscal_year": 2024,
  "fiscal_period": "FY",
  "materiality_score": "HIGH",
  "summary_metrics": [
    {
      "metric_code": "total_current_liabilities",
      "change_type": "VALUE_REVISION",
      "old_value": "997586000",
      "new_value": "1677875000",
      "delta_value": "680289000"
    }
  ]
}

To inspect the same change on demand, call GET /v1/edgar/companies/{cik}/statements/restatement-timeline with statement_type, fiscal_year and fiscal_period, or list both versions with include_restated=true.

Statement versions and restatement lineage are on every plan, including Free. Restatement webhooks start at Developer (up to 3 subscriptions) and are unlimited from Growth. The reconciliation ledger and summary start at Growth.

Current prices and limits are on the pricing page.

Documentation

• Restatement drift guide
• Versioning
• Webhooks
• Provenance and fact revisions