List comparative-based restatements

Retroactive restatements detected via the comparative columns of later filings (vs /restatements/diff which only covers explicit 10-K/A amendments).

Each row reports a (hub_concept × fiscal_year) tuple where the value originally stored from an earlier filing differs materially from the value reported in a later filing's comparative column (N-1, N-2). Flagship example : Cisco FY2023 CapEx 477M → 849M revealed by the FY2025 10-K with no 10-K/A ever filed.

Materiality (none/low/medium/high) is computed at read time with the same rule as the rest of the platform. Filters:

• fiscal_year — restrict to one FY
• hub_concept_code — single concept (e.g. CF_CAPEX)
• min_classification — revised (default, ≥1%) or restated (>5% only)

The list and fiscal_year are open on every plan; the hub_concept_code filter and min_classification=restated need the facts.premium scope (403 below it), like the flat, filtered view /restatements/diff?source=comparatives.