finance.statements

기본 경로: c.show("BS"), c.show("IS"), c.show("CF") — sections에 통합되어 있으므로 대부분의 경우 이 경로로 충분합니다. 아래 finance.statements 레이어는 50~200개 세부 계정 항목이 필요할 때 사용합니다.

Extracts consolidated financial statements into time series separated by Balance Sheet (BS), Income Statement (IS), and Cash Flow Statement (CF). While Company’s default public flow is sections -> show -> trace, drop down to the finance.statements layer when you need to work with detailed financial accounts directly. Provides detailed line items (50~200) from the original statements, more granular than the financial summary.

Usage

Company Shortcut

c = dartlab.Company("005930")

c.BS   # Balance Sheet
c.IS   # Income Statement
c.CF   # Cash Flow Statement

Full Access via `get()`

result = c.get("statements")

result.BS    # Balance Sheet — detailed asset, liability, and equity items
result.IS    # Income Statement — detailed revenue, expense, and profit items
result.CF    # Cash Flow Statement — operating/investing/financing activities

Quarterly / Semi-Annual

result = c.get("statements", period="q")   # Quarterly
result = c.get("statements", period="h")   # Semi-annual

Parameters

Name	Type	Default	Description
`period`	`str`	`"y"`	`"y"` annual, `"q"` quarterly, `"h"` semi-annual
`ifrsOnly`	`bool`	`True`	K-IFRS periods only

StatementsResult

Attribute	Type	Description
`corpName`	`str \\| None`	Company name
`period`	`str`	Analysis period
`nYears`	`int`	Number of years
`BS`	`pl.DataFrame \\| None`	Balance Sheet
`IS`	`pl.DataFrame \\| None`	Income Statement
`CF`	`pl.DataFrame \\| None`	Cash Flow Statement

fsSummary vs statements Comparison

These two modules extract the same financial statements from different sources. Choose based on your use case.

	fsSummary (`c.fsSummary()`)	statements (`c.get("statements")`)
Source	Financial summary	Consolidated statement body
Item count	20~30 core items	50~200 detailed items
Bridge Matching	Applied (auto-tracks account name changes)	Not applied (original as-is)
Cash Flow Statement	Not included	Included (CF)
Time series continuity	Excellent (auto-tracking)	Depends on original
Use case	Long-term trend analysis	Detailed line item inspection

General rule: Start with c.show("BS") on the public board. Drop down to the finance layer with c.BS, c.CF, c.get("statements"), or c.fsSummary() when you need more detailed account breakdowns.

Usage Examples

Balance Sheet — Key Items

import dartlab

c = dartlab.Company("005930")

print(c.BS)
# account         | 2015       | 2016       | ... | 2024
# 자산총계        | 262,174,324| 261,381,064| ... | ...
# 유동자산        | 124,140,661| 134,506,949| ... | ...
#   현금및현금성자산| 22,636,744| 32,111,442| ... | ...
#   매출채권       | 25,168,026| 24,348,622| ... | ...
# 비유동자산      | 138,033,663| 126,874,115| ... | ...
# 부채총계        | 63,119,716| 54,704,095| ... | ...
# 자본총계        | 199,054,608| 206,676,969| ... | ...

Cash Flow Statement

print(c.CF)
# account                 | 2015        | 2016        | ...
# 영업활동 현금흐름        | 40,061,761 | 47,386,037  | ...
# 투자활동 현금흐름        | -28,017,281| -26,252,505 | ...
# 재무활동 현금흐름        | -10,740,937| -9,756,700  | ...

Quarterly Detail

result = c.get("statements", period="q")
print(result.IS)
# account  | 2023Q1 | 2023Q2 | 2023Q3 | 2023Q4 | 2024Q1 | ...

print(result.CF)
# account  | 2023Q1 | 2023Q2 | 2023Q3 | 2023Q4 | 2024Q1 | ...

Checking Missing Statement Items

result = c.get("statements")
print(f"BS items: {result.BS.height if result.BS is not None else 0}")
print(f"IS items: {result.IS.height if result.IS is not None else 0}")
print(f"CF items: {result.CF.height if result.CF is not None else 0}")