Kessan Zukan ("financial results encyclopedia") is a database of the financial results of Japanese companies, with world rankings of the largest companies. It is part of the Zukan series of open-data sites run from Japan.
Japanese companies
- Listed companies: annual securities reports (yuho) filed with the Financial Services Agency's EDINET system, used under the Public Data License (PDL 1.0) and processed by Kessan Zukan. We read the five-year summary of business results, the balance sheet, income statement and cash flow statement.
- Unlisted companies (Japanese pages only): balance-sheet summaries published in the Official Gazette (kanpo) and on company websites.
Corporate taxes
- Taxes paid: income taxes paid in the cash flow statement (corporate tax, inhabitant tax and enterprise tax actually paid during the year, including final payments for the previous year and interim payments).
- Tax expense: income tax expense in the income statement (current plus deferred; for IFRS reporters, income tax expense).
- Effective tax rate: tax expense ÷ pre-tax income. Consolidated figures include taxes paid by overseas subsidiaries.
World rankings
- US companies and foreign companies listed in the US (for example TSMC, ASML and SAP): XBRL data in annual reports (Form 10-K and 20-F) filed with the US Securities and Exchange Commission, from the SEC's frames and companyfacts APIs.
- Each company's latest fiscal year is used. Amounts reported in other currencies are converted to US dollars at the latest reference rates of the European Central Bank.
- Values that are clearly mis-scaled in XBRL (for example, reported in thousands as dollars) are excluded by comparing them with revenue and total assets.
- Companies listed only outside the US and Japan are not yet included.
Corrections
Data is processed automatically and may contain errors. Please check the original filings linked from each company page. To report an error, please use our contact form (Japanese).