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SEC Company Facts: Shares Outstanding Field Guide

SEC Company Facts is a JSON record of standardized XBRL facts reported by a company. This guide shows how to read one shares-outstanding fact: identify its taxonomy tag and unit, keep its measurement date separate from the filing period, and open the original filing from its accession number.

Worked example: NVIDIA shares outstanding

Retrieved 2026-11-03: NVIDIA Corporation's SEC Company Facts JSON includes 24,100,000,000 shares for the DEI tag EntityCommonStockSharesOutstanding, measured as of 2026-08-21. The fact is associated with accession 0001045810-26-000075, a Form 10-Q filed 2026-08-26.

{
  "end": "2026-08-21",
  "val": 24100000000,
  "accn": "0001045810-26-000075",
  "fy": 2027,
  "fp": "Q2",
  "form": "10-Q",
  "filed": "2026-08-26"
}

The enclosing JSON path is facts.dei.EntityCommonStockSharesOutstanding.units.shares[]. The unit is shares. The end field is the measurement date for this instantaneous fact; it is not the fiscal quarter-end. fp and fy describe the filing's fiscal period, while filed is the SEC filing date. Open the original NVIDIA 10-Q to review the cover-page context. The figures and dates above are copied from the official NVIDIA Company Facts JSON.

How do I find a field in Company Facts?

Start with the company's 10-digit CIK, including leading zeros, in the SEC endpoint https://data.sec.gov/api/xbrl/companyfacts/CIK##########.json. In the response, look under facts for a taxonomy such as dei or us-gaap, then select a concept tag. The tag name is a structured accounting concept, not necessarily the wording used in a company's filing. Check the concept label and description, then inspect the units object: each unit contains an array of reported facts.

A fact's val is its numeric value, and end marks the end date or measurement date for the reported context. For duration facts, a start date may also appear. Filing metadata such as form, filed, fy, fp, and accn help identify the report and period. Use the accession number to locate the filing; read the source document before interpreting a number.

Why does the date matter?

Company Facts can contain many observations for the same tag, including comparative periods and later amendments. Do not simply choose the last array item or assume the latest filing's fiscal period is the fact's measurement date. Compare the measurement date, filing date, form, unit, and original filing context that match your question. In the example above, shares are measured on August 21 even though the 10-Q reports fiscal Q2 and has a July 26 report date.

What does this API leave out?

The SEC says its aggregated XBRL APIs include facts using standard taxonomies that apply to the entire filing entity. Company-specific extensions and facts scoped to other contexts may not appear in this aggregate. The same concept can also have more than one unit. Company Facts is a convenient index for standardized entity-wide facts, not a substitute for the complete filing or all XBRL data.

Sources and date: SEC, EDGAR Application Programming Interfaces (page dated June 6, 2024; last reviewed April 8, 2025), accessed 2026-11-03; SEC Company Facts JSON for NVIDIA (CIK 0001045810), retrieved 2026-11-03; NVIDIA Form 10-Q filed August 26, 2026. The SEC documentation says the companyfacts endpoint returns a company's concepts in one call, and that the aggregated APIs filter for standard-taxonomy, entity-wide facts. This field guide is educational and is not investment advice.

Frequently asked questions

Is shares outstanding the same as weighted-average shares?

No. This example is an instantaneous shares-outstanding fact measured on a stated date. Weighted-average share counts are duration measures used in other contexts. Check the tag, unit, dates, and filing before comparing values.

What is an accession number?

The accn value identifies the SEC filing associated with the fact. Use it to find and read the filed document, including its cover page and reporting context.

Can a Company Facts value include custom company tags?

The SEC's aggregated Company Facts API covers standard taxonomies and entity-wide facts. A company-specific extension or fact in another context may require reviewing the filing's XBRL data or source document.

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