Balance Sheet API

The Balance Sheet API returns annual and quarterly financial position data for over 60,000 publicly traded companies. Each response includes 75+ line items covering the complete balance sheet. current and non-current assets, current and non-current liabilities, and shareholders' equity. This gives you a full snapshot of what a company owns, what it owes, and what remains for shareholders at any point in time.

Balance sheet data is essential for assessing financial health, solvency, and capital structure. Use it to calculate leverage ratios (debt-to-equity, debt-to-assets), liquidity metrics (current ratio, quick ratio), and working capital. Combined with income statement and cash flow data, the balance sheet completes the fundamental analysis picture needed for credit analysis, valuation modeling, and investment screening.

The endpoint supports all standard company identifiers. ticker symbols, SEC CIK numbers, CUSIP codes, and ISIN codes. You can request up to 20+ years of annual data or 80+ quarters of historical results, with filtering by fiscal year or date range.

GEThttps://api.roic.ai/v2/fundamental/balance-sheet/{identifier}

Parameters

Path Parameters

identifierstringrequired

Company identifier — supports ticker symbol (e.g., `AAPL`), CIK, CUSIP, or ISIN.

Example: AAPL

Query Parameters

apikeystringrequired

Your API key for authentication.

periodstringoptional

Reporting period for financial data.

Default: annualValues: annual, quarterly

limitnumberoptional

Maximum number of periods to return.

Default: 10Example: 10

fiscal_year_startnumberoptional

Filter results starting from this fiscal year.

Example: 2020

fiscal_year_endnumberoptional

Filter results ending at this fiscal year.

Example: 2024

date_startstringoptional

Filter results starting from this date (YYYY-MM-DD format).

Example: 2020-01-01

date_endstringoptional

Filter results ending at this date (YYYY-MM-DD format).

Example: 2024-12-31

orderstringoptional

Sort order for time-series data.

Default: DESCValues: ASC, DESC

formatstringoptional

Response format. Use `json` for JSON (default) or `excel` for tab-separated values compatible with Google Sheets and Excel.

Default: jsonValues: json, excel

Code Examples

curl "https://api.roic.ai/v2/fundamental/balance-sheet/AAPL?apikey=YOUR_API_KEY"

Response

Response200 OK

[
  {
    "ticker": "AAPL",
    "date": "2025-09-30",
    "period": "annual",
    "period_label": "2025",
    "fiscal_year": "2025",
    "currency": "USD",
    "bs_c_and_ce_and_sti_detailed": 54697000000,
    "bs_cash_near_cash_item": 35934000000,
    "bs_mkt_sec_other_st_invest": 18763000000,
    "bs_acct_note_rcv": 72957000000,
    "bs_accts_rec_excl_notes_rec": 39777000000,
    "bs_other_current_receivable": 33180000000,
    "bs_inventories": 5718000000,
    "bs_other_inv": 5718000000,
    "bs_other_current_assets_detailed": 14585000000,
    "bs_cur_asset_report": 147957000000,
    "bs_net_fix_asset": 49834000000,
    "bs_gross_fix_asset": 125848000000,
    "bs_accum_depr": 76014000000,
    "bs_lt_invest": 77723000000,
    "bs_long_term_investments": 77723000000,
    "bs_other_assets_def_chrg_other": 83727000000,
    "bs_other_noncurrent_assets_detailed": 83727000000,
    "bs_tot_non_cur_asset": 211284000000,
    "bs_tot_asset": 359241000000,
    "bs_acct_payable_and_accruals_detailed": 91795000000,
    "bs_acct_payable": 69860000000,
    "bs_taxes_payable": 13016000000,
    "bs_accrual": 8919000000,
    "bs_st_borrow": 20329000000,
    "bs_short_term_debt_detailed": 20329000000,
    "bs_other_current_liabs_sub_detailed": 53507000000,
    "bs_st_deferred_revenue": 9055000000,
    "bs_other_current_liabs_detailed": 44452000000,
    "bs_cur_liab": 165631000000,
    "bs_lt_borrow": 78328000000,
    "bs_long_term_borrowings_detailed": 78328000000,
    "bs_other_noncur_liabs_sub_detailed": 41549000000,
    "bs_other_noncurrent_liabs_detailed": 41549000000,
    "bs_non_cur_liab": 119877000000,
    "bs_tot_liab": 285508000000,
    "bs_sh_cap_and_apic": 93568000000,
    "bs_common_stock": 93568000000,
    "bs_pure_retained_earnings": -14264000000,
    "bs_other_ins_res_to_shrhldr_eqy": -5571000000,
    "bs_eqty_bef_minority_int_detailed": 73733000000,
    "bs_total_equity": 73733000000,
    "bs_tot_liab_and_eqy": 359241000000,
    "bs_sh_out": 14773260000,
    "net_debt": 62723000000,
    "net_debt_to_shrhldr_eqty": 85.06774442922436,
    "tce_ratio": 20.524661717342955,
    "cur_ratio": 0.8932929222186667,
    "cash_conversion_cycle": -72.6412378367556
  }
]

Field Dictionary

Field	Description
`bs_c_and_ce_and_sti_detailed`	Cash, cash equivalents & short-term investments
`bs_cash_near_cash_item`	Cash & cash equivalents
`bs_mkt_sec_other_st_invest`	Marketable securities & short-term investments
`bs_acct_note_rcv`	Accounts & notes receivable
`bs_accts_rec_excl_notes_rec`	Accounts receivable (excluding notes)
`bs_other_current_receivable`	Other current receivables
`bs_inventories`	Total inventories
`bs_other_inv`	Other inventories
`bs_other_current_assets_detailed`	Other current assets
`bs_cur_asset_report`	Total current assets
`bs_net_fix_asset`	Net property, plant & equipment
`bs_gross_fix_asset`	Gross property, plant & equipment
`bs_accum_depr`	Accumulated depreciation
`bs_lt_invest`	Long-term investments
`bs_long_term_investments`	Long-term investments (detailed)
`bs_other_assets_def_chrg_other`	Other non-current assets
`bs_other_noncurrent_assets_detailed`	Other non-current assets (detailed)
`bs_tot_non_cur_asset`	Total non-current assets
`bs_tot_asset`	Total assets
`bs_acct_payable_and_accruals_detailed`	Accounts payable & accruals
`bs_acct_payable`	Accounts payable
`bs_taxes_payable`	Taxes payable
`bs_accrual`	Accrued expenses
`bs_st_borrow`	Short-term borrowings
`bs_short_term_debt_detailed`	Short-term debt (detailed)
`bs_other_current_liabs_sub_detailed`	Other current liabilities (sub-detailed)
`bs_st_deferred_revenue`	Short-term deferred revenue
`bs_other_current_liabs_detailed`	Other current liabilities
`bs_cur_liab`	Total current liabilities
`bs_lt_borrow`	Long-term borrowings
`bs_long_term_borrowings_detailed`	Long-term borrowings (detailed)
`bs_other_noncur_liabs_sub_detailed`	Other non-current liabilities (sub-detailed)
`bs_other_noncurrent_liabs_detailed`	Other non-current liabilities
`bs_non_cur_liab`	Total non-current liabilities
`bs_tot_liab`	Total liabilities
`bs_sh_cap_and_apic`	Share capital & additional paid-in capital
`bs_common_stock`	Common stock
`bs_pure_retained_earnings`	Retained earnings
`bs_other_ins_res_to_shrhldr_eqy`	Other comprehensive income / loss
`bs_eqty_bef_minority_int_detailed`	Equity before minority interest
`bs_total_equity`	Total shareholders' equity
`bs_tot_liab_and_eqy`	Total liabilities & equity
`bs_sh_out`	Shares outstanding
`net_debt`	Net debt (total debt minus cash)
`net_debt_to_shrhldr_eqty`	Net debt to shareholders' equity
`tce_ratio`	Tangible common equity ratio
`cur_ratio`	Current ratio
`cash_conversion_cycle`	Cash conversion cycle (days)

Metadata

Field	Description
`ticker`	Ticker symbol
`date`	Period end date
`period`	Reporting period (annual/quarterly)
`period_label`	Human-readable period label
`fiscal_year`	Fiscal year
`currency`	Reporting currency

Use Cases

Calculate leverage ratios like debt-to-equity (total_debt / total_equity) and debt-to-assets (total_debt / total_assets) for credit analysis
Assess liquidity using current ratio (total_current_assets / total_current_liabilities) and quick ratio to evaluate short-term solvency
Track working capital trends by monitoring the difference between current assets and current liabilities over time
Analyze capital structure by comparing total debt, equity, and cash positions across reporting periods
Build net asset value models using book value (total_equity) and tangible book value (equity minus goodwill and intangibles)
Screen for financially healthy companies by filtering on low debt-to-equity ratios, strong current ratios, and growing retained earnings
Monitor cash positions by tracking cash_and_equivalents and net_debt over time to assess financial flexibility
Power AI-driven credit analysis by feeding structured balance sheet data into models that assess default risk and creditworthiness

Income Statement - Revenue, net income, EPS, and profitability data
Cash Flow Statement - Operating, investing, and financing cash flows
Credit Ratios - Pre-calculated leverage, coverage, and solvency ratios
Liquidity Ratios - Current ratio, quick ratio, and cash ratio
Enterprise Value - Market cap, enterprise value, and EV-based metrics