Fetch 5 years of annual financials for an IFRS filer

Get a 5-year annual income-statement history for an IFRS filer. Spotify (SPOT, CIK 1639920) as the worked example — one of the most-searched IFRS tickers on Thesma, Thesma-verified IFRS coverage, and 8 years of clean annual history in EUR (back to the 2018 NYSE listing).

Problem

You want a 5-year revenue and net-income trend for a foreign private issuer that files 20-F under IFRS. The /financials endpoint is the same shape as for US-GAAP filers, with taxonomy='ifrs-full' and currency='EUR' per row. Passing ?per_page=N flips the response shape to a paginated array so you can pull multiple years in one call.

curl — annual history

Use the numeric CIK. Spotify’s ticker SPOT returns 404 on /v1/us/sec/companies/{cik}/financials — ticker-to-CIK resolution is absent on this endpoint for all filers (not IFRS-specific), so AAPL/financials would also return 404 if tried. Use 1639920 (or the zero-padded 0001639920) for Spotify. For other tickers, resolve the CIK first via /v1/us/sec/companies?search=<name>.

statement=income selects the income statement (alternatives: balance-sheet, cash-flow). period=annual filters to 20-F rows (quarterly is not applicable to most IFRS filers; they don’t file 10-Qs).

per_page=5 asks for the 5 most recent annual statements as a paginated list. Without per_page, the response collapses to a single most-recent statement — per_page’s presence is what flips the shape to an array.

curl -H "X-API-Key: $THESMA_API_KEY" \
  "https://api.thesma.dev/v1/us/sec/companies/1639920/financials?statement=income&period=annual&per_page=5" \
  | jq '.data[] | {fiscal_year, revenue: .line_items.revenue, net_income: .line_items.net_income, currency}'

Note the jq path .line_items.revenue — revenue and net_income live under line_items, not at the top level of the row.

Expected response shape

Structurally exact at publication. Value-level numbers illustrative — exact figures drift as new filings land; field names, types, and the taxonomy/currency/_reporting_notes metadata shape are stable.

{
  "data": [
    {
      "company": {
        "cik": "0001639920",
        "ticker": "SPOT",
        "name": "Spotify Technology S.A."
      },
      "statement": "income",
      "period": "annual",
      "fiscal_year": 2025,
      "fiscal_year_end": "2025-12-31",
      "filing_accession": "0001628280-26-006874",
      "taxonomy": "ifrs-full",
      "currency": "EUR",
      "line_items": {
        "revenue": 17186000000,
        "cost_of_revenue": 11690000000,
        "gross_profit": 5496000000,
        "operating_income": 2198000000,
        "net_income": 2212000000,
        "eps_basic": 10.77,
        "eps_diluted": 10.51
      },
      "field_confidence": {
        "selling_general_admin": "medium"
      },
      "_reporting_notes": {
        "presentation_format": "by_function",
        "ifrs_18_applied": false
      }
    },
    {
      "company": { "cik": "0001639920", "ticker": "SPOT", "name": "Spotify Technology S.A." },
      "statement": "income",
      "period": "annual",
      "fiscal_year": 2024,
      "taxonomy": "ifrs-full",
      "currency": "EUR",
      "line_items": { "revenue": 15673000000, "net_income": 1138000000 },
      "_reporting_notes": { "presentation_format": "by_function", "ifrs_18_applied": false }
    },
    {
      "company": { "cik": "0001639920", "ticker": "SPOT", "name": "Spotify Technology S.A." },
      "statement": "income",
      "period": "annual",
      "fiscal_year": 2023,
      "taxonomy": "ifrs-full",
      "currency": "EUR",
      "line_items": { "revenue": 13247000000, "net_income": -532000000 },
      "_reporting_notes": { "presentation_format": "by_function", "ifrs_18_applied": false }
    }
  ],
  "pagination": { "page": 1, "per_page": 5, "total": 8, "total_pages": 2 }
}

FY2022 and FY2021 are truncated above for brevity; the complete 5-row response continues the same shape (revenue €11,727M in 2022, €9,668M in 2021). pagination.total: 8 indicates Spotify has 8 annual statements available back to the 2018 NYSE listing — call ?page=2 to get older rows.

Two things to note:

currency: "EUR". Spotify’s revenue: 17186000000 is €17.186B, not USD. No FX conversion in v1 — see XBRL mapping — Native-currency reporting.
_reporting_notes. presentation_format='by_function' tells you Spotify reports the income statement grouped by function (COGS, SG&A) rather than by nature (materials, personnel). ifrs_18_applied=false indicates the filing pre-dates IFRS 18 adoption (IFRS 18 is effective for periods beginning 2027-01-01). Both fields help cross-filer comparability — see the six comparability caveats before comparing IFRS line items to US-GAAP line items.

Alternative — single-metric time series

For one metric across all available years, use the /financials/{metric} endpoint. The shape differs from /financials — data is a single object containing a series list:

curl -H "X-API-Key: $THESMA_API_KEY" \
  "https://api.thesma.dev/v1/us/sec/companies/1639920/financials/revenue?period=annual" \
  | jq '.data | {metric, currency, series: [.series[] | {fiscal_year, value}]}'

Response shape (abbreviated):

{
  "data": {
    "company": { "cik": "0001639920", "ticker": "SPOT", "name": "Spotify Technology S.A." },
    "metric": "revenue",
    "period": "annual",
    "currency": "EUR",
    "series": [
      { "fiscal_year": 2018, "value": 5259000000, "taxonomy": "ifrs-full", "currency": "EUR" },
      { "fiscal_year": 2019, "value": 6764000000, "taxonomy": "ifrs-full", "currency": "EUR" }
    ]
  }
}

Returns every annual revenue value Thesma has for Spotify — 8 rows back to the 2018 NYSE listing. currency remains EUR across the series.

Gotchas

Same endpoint, different metadata. IFRS filers use the same /v1/us/sec/companies/{cik}/financials path as US-GAAP filers. The taxonomy and currency fields on each row tell you which reporting framework you’re getting. No conditional path routing on the client side.
per_page flips the shape. Without per_page, data is a single statement object. With per_page, data is a list of statements and pagination appears alongside. The two shapes are distinct and your client code has to handle whichever you request.
No income_statement statement value. The accepted values are income, balance-sheet, cash-flow (note the hyphens, not underscores). statement=income_statement returns a 400 validation error.
Filter IFRS-only companies with ?taxonomy=ifrs-full. The /v1/us/sec/companies list endpoint accepts taxonomy and currency query parameters. ?taxonomy=ifrs-full&currency=EUR returns IFRS filers that report in EUR (roughly 50+ today).
Six comparability caveats. IFRS and US-GAAP differ on R&D capitalisation, LIFO inventory, operating-subtotal optionality, finance-costs scope, dividends classification, and bank-extension line items. Read Reporting basis and comparability before making cross-framework comparisons.
Coverage depth varies. Most Thesma-verified IFRS anchors (Spotify, Nu Holdings, GlobalFoundries, Globant, On Holding, Birkenstock, Amer Sports) have 3+ years of annual history. Two — AngloGold Ashanti and Millicom — currently show single-row coverage; retro-discovery follow-up is tracked separately. Use Spotify (or any of the deep-history anchors above) for multi-year demos.