> ## Documentation Index
> Fetch the complete documentation index at: https://docs.focusalpha.ai/llms.txt
> Use this file to discover all available pages before exploring further.
# Taiwan Financials
> Quarterly income statements and balance sheets for TWSE and TPEx-listed companies, with both the cumulative filed figure and the single-quarter figure.
Taiwan Financials provides quarterly financial statements for Taiwan-listed companies on TWSE and TPEx. Each observation is one statement for one fiscal season, in TWD thousands, as filed with the Taiwan exchanges. Coverage starts at 2024 Q1.
**Plan:** Professional and above · **Credits:** 1 per call
## What You Can Use Taiwan Financials For
Build a quarterly revenue and margin history for a Taiwan-listed company. Compare a quarter against the same quarter a year earlier. Pair the quarterly statements with [Taiwan Monthly Revenue](/international/taiwan-monthly-revenue), which reports far sooner.
## Taiwan Income Statements Are Filed Cumulatively
Read this before using any income figure. TWSE files income-statement values **cumulative from the start of the fiscal year**. Season 2 is the first half and season 4 is the full year.
Reading a cumulative value as a quarter overstates Q4 by roughly the whole year.
Because of that, every income line comes back **twice**.
The `_ytd` fields — `revenue_ytd` and its siblings — are the figure **as filed**, cumulative.
The `_q` fields — `revenue_q` and its siblings — are the **single quarter**.
## How to Read quarter\_basis
`quarter_basis` says how the `_q` value was arrived at.
`as_reported` means season 1, where the cumulative figure is already the quarter and no arithmetic was applied.
`derived_from_ytd` means this season's cumulative figure minus the previous season's.
`null` means the previous season is missing, in which case the `_q` fields are null. **Those nulls must not be treated as zero.**
## Income Rows and Balance Rows Are Different Shapes
`statement` is `income` or `balance`. There is **no cash-flow statement** in this dataset.
Balance-sheet rows are point-in-time: never cumulative and never derived. Their income columns are null, and income rows have null balance columns.
## Taiwan Financials Date Convention
`year` is the fiscal year and `season` is the TWSE season, 1 to 4. A season is a fiscal quarter, but because income is filed cumulatively, the season number describes the **end** of the cumulative window on the `_ytd` fields and the quarter itself on the `_q` fields.
## Taiwan Financials Units
Amounts are **TWD thousands**. The response states `currency` and `unit` explicitly — read them rather than assuming a scale.
## Taiwan Financials Sources
Statements are filed by the companies with the Taiwan exchanges. The `_ytd` values are as filed. The `_q` values are computed by FocusAlpha except in season 1, and `quarter_basis` says which case each row is.
## Query Taiwan Financials
Use the Taiwan financials endpoint. It accepts a Taiwan security code such as `2330`, a suffixed ticker such as `2330.TW`, an ISIN or a `company_id` directly — there is no need to resolve the identifier first.
A Taiwan security code, a suffixed ticker, an ISIN or a `company_id`.
`income` or `balance`. Both by default.
Fiscal year.
TWSE season, 1 to 4.
Rows per page, between 1 and 1000. Page through with `cursor`.
## Related Datasets
See also [Taiwan Monthly Revenue](/international/taiwan-monthly-revenue) for the monthly filing that leads these statements, [Taiwan Foreign Ownership](/international/taiwan-foreign-ownership), and [Company Registry](/companies/registry) for the identifiers.
```bash cURL theme={null}
curl "https://api.focusalpha.ai/v1/companies/2330/tw/financials?statement=income&year=2026" \
-H "Authorization: Bearer $FOCUSALPHA_API_KEY"
```
```json Response theme={null}
{
"data": [
{
"company_id": "cmp_008395",
"local_security_code": "2330",
"company_name": "台積電",
"market": "twse",
"industry_class": "ci",
"year": 2026,
"season": 2,
"period_key": 20262,
"period_end": "2026-06-30",
"statement": "income",
"revenue_ytd": "2404483690.00",
"gross_profit_ytd": "1611606116.00",
"operating_income_ytd": "1425568793.00",
"pretax_income_ytd": "1550229773.00",
"net_income_ytd": "1279582227.00",
"eps_basic_ytd": "49.33",
"revenue_q": "1270380250.00",
"gross_profit_q": "860310695.00",
"operating_income_q": "766602651.00",
"net_income_q": "706780923.00",
"eps_basic_q": "27.25",
"quarter_basis": "derived_from_ytd",
"report_date": "2026-09-01"
}
],
"next_cursor": null,
"currency": "TWD",
"unit": "thousands",
"coverage": {
"available_from": "2024-03-31",
"available_to": null,
"update_frequency": "quarterly",
"history_status": "complete_from_2024q1"
}
}
```