sql/schema/sec_fsnds_schema.md

sec_fsnds — Schema Reference

A compact, normalized SQL Server database of the SEC Financial Statement and Notes Data Sets (FSNDS). Every 10-K, 10-Q, and similar filing that appears in the SEC's quarterly data set dumps is loaded here, with the raw text columns normalized into lookup tables so the common query paths (filings → tags → numeric facts) stay small and cache-friendly.

---

Database properties

Property	Value
Server version	SQL Server 2022 (Linux)
Compat level	160
Collation	Latin1_General_CS_AS
Recovery model	FULL
Data file size	300 GB (251 GB used)
Log file size	~1 GB (nearly empty)

Collation is case-sensitive. Assets and assets are different tag names. All SP parameters and identifiers in this package respect that.

---

Tables at a glance

17 tables total: 9 core FSNDS tables, 7 lookup tables, and one provenance table.

Table	Rows	Data size	Notes
num	388 M	~66 GB	Numeric XBRL facts
pre	269 M	~57 GB	Presentation order and labels
txt	48 M	~100 GB	Narrative (text) XBRL facts
tag	43 M	~8 GB	Distinct tag identities (tag + version)
tag_text	43 M	~10 GB	Long-form label and doc per tag
cal	37 M	~2 GB	Calculation linkbase (parent/child arcs)
ren	24 M	~6 GB	Rendering / report structure
sub	820 K	~320 MB	Submissions (one row per filing)
dim	5.9 M	~74 MB	Dimensional context IDs (stripped)
lkp_version	495 K	~34 MB	Namespace + version string → versionID
lkp_coreg	54 K	~3 MB	Co-registrant strings → coregID
lkp_uom	16 K	~1 MB	Unit of measure string → uomID
lkp_datatype	124	<1 MB	XBRL datatype string → datatypeID
lkp_prole	34	<1 MB	Preferred-role label → proleID
lkp_stmt	8	<1 MB	Statement code (BS, IS, CF, …)
lkp_lang	1	<1 MB	Language code (typically en-US)
fsnds	75	<1 MB	Source-file provenance (one per TSV file)

---

Core table shapes

sub — Submissions (filings)

One row per filing. This is the hub of the database; almost everything joins back to subID. The fields mirror the SEC's sub.tsv dump with one added subID primary key.

Key columns:

• subID (PK, int identity)
• adsh (char(20), unique) — the SEC accession number, e.g. 0000320193-23-000106
• cik (int) — filer CIK
• name (nvarchar(250)) — filer name at time of filing
• sic (smallint, nullable) — Standard Industrial Classification code
• form (varchar(10)) — 10-K, 10-Q, 8-K, 20-F, etc.
• period (char(8), yyyymmdd) — period of report
• fy (smallint), fp (char(2)) — fiscal year / fiscal period
• filed (date), accepted (datetime2)
• plus ~30 address / filer-metadata columns

num — Numeric facts

One row per reported numeric value. This is the biggest hot table by row count.

• numID (PK, bigint identity)
• subID, tagID, versionID
• ddate (date) — reporting period end date
• qtrs (tinyint) — 0 = balance-sheet point-in-time; 1 = 3-month flow; 4 = annual flow; other values appear for non-standard durations
• uomID — unit (USD, shares, pure, etc.)
• value (decimal(28,4)) — the numeric value
• dimID, dimn — dimn = 0 means no dimensions applied; dimn > 0 rows are segmented breakdowns keyed by dimID
• iprx (tinyint) — "instance primary flag", SEC source attribute. Canonical rows use iprx = 0
• coregID — non-null means the row belongs to a co-registrant and should usually be excluded from consolidated analysis

pre — Presentation

• preID (PK), subID, stmtID (BS/IS/CF/…), report, line, tagID
• plabel — the human-readable line label as rendered on the filing
• negating — flip the sign before displaying (e.g. "less: allowances")
• inpth — "in parenthesis" marker; typically skipped when building a statement view

Join pre to num on (subID, tagID) to go from "line 12 of the income statement" to the actual dollar amount, and order by (report, line) for presentation order.

tag / tag_text

• tag — one row per distinct (tag, versionID) pair. Includes custom tags; custom = 1 marks filer extension taxonomies.
• tag_text — tlabel (short label) and doc (full concept definition); optional, split out to keep tag narrow.

txt — Narrative facts

Similar shape to num, but holds the nvarchar(max) values that correspond to textBlockItemType XBRL tags — accounting policies, risk factors, commitments, and everything else non-numeric.

• value (nvarchar(max)) — the full text
• txtlen — length of the stored value
• escaped — the text contains HTML/XML escapes
• Joins: subID, tagID, langID, dimID, coregID

Size warning: txt is ~100 GB. The only index is the primary key on txtID. Filtering by subID without the recommended IX_txt_sub index is a full table scan.

cal — Calculation linkbase

Parent/child tag arcs for the calculation relationships inside a filing. Use this to reconstruct XBRL sums and reconcile parent values against their components.

ren — Rendering

Report-level metadata: menucat (S = statement, N = note, D = disclosure), shortname, longname, plus the parent/child report hierarchy (parentreport, ultparentrpt).

dim — Dimensions (stripped)

Important caveat: sec_fsnds.dim carries only a dimID column. The raw axis/member text (e.g. us-gaap:StatementBusinessSegmentsAxis / msft:ProductivityAndBusinessProcessesMember) is not stored in this database.

Rows in num/txt with dimn > 0 are dimensional, and you can group them by dimID, but you cannot decode which axis/member each dimID represents without an additional mapping table. The original SEC dim.tsv file contains that text and can be loaded separately if you need it.

Lookup tables

All seven lookups share the same pattern: xxxID PK + one canonical text column with a unique index. They exist purely to compress repeated strings out of the hot tables.

Lookup	Purpose
lkp_stmt	Financial-statement category (BS, IS, CF, EQ, …)
lkp_prole	Preferred-role labels (terseLabel, totalLabel, …)
lkp_uom	Units of measure (USD, shares, USD/shares, pure)
lkp_datatype	XBRL datatypes (monetaryItemType, textBlockItemType)
lkp_coreg	Co-registrant name strings
lkp_version	Taxonomy namespace + version strings
lkp_lang	Language code

fsnds — Provenance

Tracks which raw SEC quarterly dump each row originated from. Every core table carries an fsndsID column that FKs to this table, so you can trace any fact back to its source TSV and load timestamp.

---

Indexes present

Only the indexes below exist out of the box. Everything else you see in the recommended-indexes script is additive.

Table	Index	Keys
num	IX_num_tagID	tagID INCLUDE(subID,ddate,qtrs,dimID,coregID,value)
num	IX_num_sub_tag	subID, tagID INCLUDE(dimID,iprx,qtrs,ddate,uomID,value)
pre	IX_pre_sub_stmt	subID, stmtID INCLUDE(report,line,tagID,inpth,negating,plabel,proleID)
pre	IX_pre_label_remediation_bsicf	Filtered on inpth=0 AND stmtID IN (1,2,3)
sub	UQ_sub_adsh	adsh (unique)
sub	IX_sub_fy_cik	fy, cik
tag	UQ_tag	tag, versionID (unique)
tag	IX_tag_name	tag INCLUDE(tagID, abstract)
ren	IX_ren_sub_report	subID, report INCLUDE(menucat)
cal	PK only
dim	PK only
txt	PK only (see warning below)
tag_text	PK only

Notable gaps (see sql/indexes/sec_fsnds_recommended_indexes.sql):

• No filtered canonical index on num (dimn=0 AND coregID IS NULL AND value IS NOT NULL AND iprx=0).
• No index on sub.sic (peer queries scan all 820 K rows; still sub-second).
• No index on sub.cik or (cik, form, filed) (CIK-based filing searches scan).
• No index on sub.name (name-pattern searches scan).
• No index on txt.subID — required before any practical use of usp_sec_get_text_facts.

---

Foreign keys

All core tables are fully FK'd back to sub, tag, the lookups, and fsnds. The relationships follow the shapes above — see ===FKS=== section of sec_fsnds_schema_dump.out or query sys.foreign_keys directly if you need the exact list.

---

Query idioms

Canonical consolidated numeric row:

WHERE n.dimn = 0 AND n.coregID IS NULL AND n.iprx = 0 AND n.value IS NOT NULL

Flow period classifier:

CASE
    WHEN s.form = '10-K' THEN 4   -- annual flow
    WHEN s.form = '10-Q' THEN 1   -- quarterly flow
    ELSE NULL
END

Balance-sheet rows always use qtrs = 0. Income statement and cash flow use qtrs = 4 for 10-K and qtrs = 1 for 10-Q. Q4 is never reported directly — derive it from 10-K annual − (Q1 + Q2 + Q3 from 10-Qs), all keyed on the same sub.fy.

---

Where to go next

• sql/indexes/sec_fsnds_recommended_indexes.sql — opt-in indexes for the common scan patterns.
• sql/sps/ — 14 stored procedures covering single-filing retrieval, time series, peer analysis, segment drill-down, and tag search.
• sql/validation/usp_sec_validate_statement_integrity.sql — bulk BS / CF / IS sanity checker over arbitrary CIK + form slices.