get_silent_restatement_diff
Detect silent restatements in SEC/ESEF filings by comparing per-concept values across periods, flagging material quiet revisions made without an amendment.
Instructions
Per-concept silent restatements (old_value, new_value, diff_abs, diff_pct, kind, label, both filings as sources), sorted by |diff_pct| desc.
get_amendment_diff on the other source: figures a later filing reprinted
differently in its comparative columns, with no amendment filed. Filters by
materiality (min_diff_pct, a fraction, default 1%), hub_concept_code and
kind (modified, or added for a newly disclosed figure).
Use for 'all silent REVENUE restatements of X', 'material quiet revisions only', 'which filing revised FY2023 and by how much?'.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| entity_id | Yes | ||
| fiscal_year | No | ||
| kind_filter | No | ||
| min_diff_pct | No | ||
| hub_concept_code | No |
Output Schema
| Name | Required | Description | Default |
|---|---|---|---|
| result | Yes |