---
title: "List comparative-based restatements"
method: GET
path: "/api/v1/entities/{entity_id}/restatements/comparatives"
tags: ["Entities"]
---

# List comparative-based restatements

`GET /api/v1/entities/{entity_id}/restatements/comparatives`

## Request

- Base URL: `https://api.hub-equity.com`
- URL: `https://api.hub-equity.com/api/v1/entities/{entity_id}/restatements/comparatives`
- Auth: HTTP bearer

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`.

## Path parameters

- `entity_id` string, required

## Query parameters

- `fiscal_year` integer, nullable: Restrict to one fiscal year.
- `hub_concept_code` string, nullable: Filter to a single Hub concept (e.g. CF_CAPEX, REVENUE).
- `min_classification` string: 'revised' (default, ≥1% delta) or 'restated' (>5% only). Rounding noise (<1%) is always excluded.

## Response `200`

Comparative-based restatement entries.

- ApiResponseComparativeRestatementsResponse
  - `success` boolean, required
  - `data` ComparativeRestatementsResponse: Response for GET /entities/{id}/restatements/comparatives.
    - `entity_id` string, required
    - `entity_name` string, required
    - `total` integer, required
    - `restatements` ComparativeRestatement[], required
      - `hub_concept_code` string, required
      - `hub_concept_name` string, nullable
      - `hub_concept_category` string, nullable
      - `fiscal_year` integer, required
      - `fiscal_period` string, required
      - `period_end` string, required
      - `currency` string, nullable
      - `original_value` number, nullable
      - `restated_value` number, nullable
      - `delta_percent` number, nullable
      - `classification` 'revised' | 'restated' | 'new_disclosure', required
      - `materiality` 'none' | 'low' | 'medium' | 'high', required
      - `original_filing_id` string, nullable
      - `restating_filing_id` string, required
      - `detected_at` string, required
      - `original_filing_date` string, nullable
      - `original_form_type` string, nullable
      - `original_fiscal_year` integer, nullable
      - `restating_filing_date` string, nullable
      - `restating_form_type` string, nullable
      - `restating_fiscal_year` integer, nullable
    - `series` object
  - `error` ApiError: API error details.
    - `code` string, required
    - `message` string, required
    - `details` object, nullable
  - `meta` ApiMeta: API response metadata. Pagination fields (``page`` / ``per_page`` / ``total``) are populated on collection endpoints only. They are omitted from the payload on single-resource endpoints.
    - `timestamp` string, date-time
    - `request_id` string, nullable
    - `page` integer, nullable
    - `per_page` integer, nullable
    - `total` integer, nullable
  - `links` ApiLinks: HATEOAS-style pagination cursors. Host-relative path + query links for a collection page. Present on collection endpoints, ``null`` fields where a page doesn't exist (``next`` on the last page, ``prev`` on the first). The whole ``links`` object is omitted from single-resource responses (see ``ApiResponse`` serializer).
    - `self` string, nullable
    - `first` string, nullable
    - `prev` string, nullable
    - `next` string, nullable
    - `last` string, nullable

## Other responses

- `404`: Entity not found.
- `422`: Validation Error

---

[API](https://skmtc.dev/hub-equity/apis/hub-equity-api.md) · [All operations](https://skmtc.dev/hub-equity/apis/hub-equity-api/llms.txt) · [OpenAPI document](https://skmtc.dev/hub-equity/apis/hub-equity-api/revisions/e8eeda5dc13e?raw)