---
title: "Supersociedades Filing Statements"
method: POST
path: "/co/supersociedades/filing-statements/v1"
tags: ["Colombia", "Supersociedades"]
---

# Supersociedades Filing Statements

`POST /co/supersociedades/filing-statements/v1`

## Request

- Base URL: `https://api.croma.run`
- URL: `https://api.croma.run/co/supersociedades/filing-statements/v1`
- Auth: HTTP bearer

The full financial statements of one filing with the Superintendencia de Sociedades, by NIT and fiscal year (the latest by default): the filing cover (objeto social, corporate form, status, revisor fiscal and opinion, reporting unit), every line of the statement of financial position, the income statement, other comprehensive income and the cash flow statement with the previous year's restatement, the statement of changes in equity by component, the cash breakdown and the Superintendencia's financial indicators. Figures in thousands of COP. Served by Croma (`as_of` says how current the data is).

**Dataset endpoint**: answers from the whole source in milliseconds and carries `as_of`.

## Headers

- `Idempotency-Key` string

## Request body

- object
  - `document_number` string, required: Colombian NIT (numeric, no verification digit). 4-15 digits.
  - `fiscal_year` integer: Optional fiscal year of the filing to read (2016 or later). 0 reads the latest filing.
  - `statement_type` 'preferred' | 'individual' | 'separado' | 'consolidado' | 'combinado': Which filing of the year to read: `preferred` (the individual books when filed, else the separado, else the consolidado), or one of `individual`, `separado`, `consolidado`, `combinado`.

## Response `200`

Successful response

- SupersociedadesFilingStatementsResponse
  - `data` SupersociedadesFilingStatementsData, required
    - `as_of` string, nullable, required: How current the data in this response is.
    - `found` boolean, required: False when no filing matches the NIT, year and statement type asked.
    - `document_number` string, required
    - `fiscal_years` number[], required: Every fiscal year the company has a filing for in this dataset, newest first.
    - `filing` object, nullable, required: The filing's full financial statements.
      - `id` string, required: The filing's identifier: entry point, NIT and corte, e.g. `pymes_individuales_800011651_2025-12-31`. The same filing carries the same id in every Supersociedades dataset.
      - `document_number` string, required: The company's NIT, numeric, no verification digit.
      - `name` string, nullable, required: Razón social as filed.
      - `fiscal_year` integer, required: Fiscal year of the corte.
      - `cutoff_date` string, required: The corte, `yyyy-mm-dd`; December 31 for an annual filing.
      - `filing_id` string, nullable, required: Número de radicado of the filing. Numbers grow with time, so the highest one held for a corte is what a refresh reads above.
      - `statement_type` 'individual' | 'separado' | 'consolidado' | 'combinado', nullable, required: What the filing covers: `individual`, `separado`, `consolidado` or `combinado`.
      - `niif_group` 'plenas' | 'pymes', nullable, required: Reporting framework: `plenas` (group 1) or `pymes` (group 2).
      - `preferred` boolean, required: True for the one filing that stands for the company in that fiscal year: the individual books when filed, else the separado, else the consolidado, latest radicado first. Searches return preferred filings unless asked otherwise.
      - `reporting_unit` string, nullable, required: The unit every figure is filed in, as the cover declares it (`MILES DE PESOS` from fiscal 2025); null on older filings, which are also in thousands of COP.
      - `business_purpose` string, nullable, required: Objeto social principal, as filed.
      - `society_type` string, nullable, required: Corporate form, e.g. "08. SOCIEDAD POR ACCIONES SIMPLIFICADA SAS".
      - `company_kind` string, nullable, required: What the company declares itself to be ("La sociedad es"), e.g. "07. ACTIVIDAD ECONÓMICA DIFERENTE A LAS ANTERIORES".
      - `status` string, nullable, required: State on the filing cover ("Estado actual"), e.g. "ACTIVA".
      - `registration_number` string, nullable, required: Matrícula mercantil.
      - `incorporation_date` string, nullable, required: Date of incorporation.
      - `accounts_closing` string, nullable, required: Corte de cuentas según estatutos, e.g. "01. ANUAL".
      - `has_statutory_auditor` boolean, nullable, required: Whether the company is required to have a revisor fiscal.
      - `audited` boolean, nullable, required: Whether the statements come with the revisor fiscal's opinion.
      - `auditor_opinion` string, nullable, required: The revisor fiscal's opinion, e.g. "03. LIMPIO".
      - `restated` boolean, nullable, required: Whether the statements present restated figures.
      - `dividends_approved` boolean, nullable, required: Whether the shareholders' meeting approved distributing the previous year's profit.
      - `has_investments_in_others` boolean, nullable, required: Whether the company declares subsidiaries, associates or joint ventures.
      - `cover` object[], required: Every field of the filing cover (Carátula), as filed.
        - `concept` string, required: The concept as the taxonomy names it, e.g. `NombreAccionistaSocio`.
        - `label` string, nullable, required: The concept's label in the form, when the filing carries it.
        - `value` string, required: The value as filed. Numbers are filed as text, in the filing's unit.
        - `period_end` string, nullable, required: `yyyy-mm-dd` the fact's period ends, when the form carries several periods.
      - `balance_sheet` object, nullable, required
        - `total_assets` number, nullable, required
        - `current_assets` number, nullable, required
        - `non_current_assets` number, nullable, required
        - `total_liabilities` number, nullable, required
        - `current_liabilities` number, nullable, required
        - `non_current_liabilities` number, nullable, required
        - `total_equity` number, nullable, required
        - `total_assets_previous` number, nullable, required
        - `current_assets_previous` number, nullable, required
        - `non_current_assets_previous` number, nullable, required
        - `total_liabilities_previous` number, nullable, required
        - `current_liabilities_previous` number, nullable, required
        - `non_current_liabilities_previous` number, nullable, required
        - `total_equity_previous` number, nullable, required
        - `lines` object[], required: Every line of the statement of financial position that carries a value, in statement order.
          - `code` string, required: The line's key in the taxonomy, e.g. `efectivoEquivalentes`.
          - `group` string, required: Where the line sits, dotted: `activos.corrientes`. Empty for a top-level line.
          - `label` string, nullable, required: The line's label as the statement prints it.
          - `current` number, nullable, required: Value for the fiscal year, in the filing's unit.
          - `previous` number, nullable, required: Value restated for the previous fiscal year.
      - `income_statement` object, nullable, required
        - `revenue` number, nullable, required
        - `cost_of_sales` number, nullable, required
        - `gross_profit` number, nullable, required
        - `operating_profit` number, nullable, required
        - `profit_before_tax` number, nullable, required
        - `income_tax` number, nullable, required
        - `net_income` number, nullable, required
        - `revenue_previous` number, nullable, required
        - `cost_of_sales_previous` number, nullable, required
        - `gross_profit_previous` number, nullable, required
        - `operating_profit_previous` number, nullable, required
        - `profit_before_tax_previous` number, nullable, required
        - `income_tax_previous` number, nullable, required
        - `net_income_previous` number, nullable, required
        - `lines` object[], required: Every line of the income statement that carries a value.
          - `code` string, required: The line's key in the taxonomy, e.g. `efectivoEquivalentes`.
          - `group` string, required: Where the line sits, dotted: `activos.corrientes`. Empty for a top-level line.
          - `label` string, nullable, required: The line's label as the statement prints it.
          - `current` number, nullable, required: Value for the fiscal year, in the filing's unit.
          - `previous` number, nullable, required: Value restated for the previous fiscal year.
      - `comprehensive_income` object, nullable, required
        - `net_income` number, nullable, required
        - `total` number, nullable, required: Resultado integral total: net income plus other comprehensive income.
        - `net_income_previous` number, nullable, required
        - `total_previous` number, nullable, required
        - `lines` object[], required: Every line of the statement of other comprehensive income that carries a value.
          - `code` string, required: The line's key in the taxonomy, e.g. `efectivoEquivalentes`.
          - `group` string, required: Where the line sits, dotted: `activos.corrientes`. Empty for a top-level line.
          - `label` string, nullable, required: The line's label as the statement prints it.
          - `current` number, nullable, required: Value for the fiscal year, in the filing's unit.
          - `previous` number, nullable, required: Value restated for the previous fiscal year.
      - `cash_flow` object, nullable, required
        - `net_cash_from_operating` number, nullable, required
        - `net_cash_from_investing` number, nullable, required
        - `net_cash_from_financing` number, nullable, required
        - `net_change_in_cash` number, nullable, required
        - `cash_at_start` number, nullable, required
        - `cash_at_end` number, nullable, required
        - `net_cash_from_operating_previous` number, nullable, required
        - `net_cash_from_investing_previous` number, nullable, required
        - `net_cash_from_financing_previous` number, nullable, required
        - `net_change_in_cash_previous` number, nullable, required
        - `cash_at_start_previous` number, nullable, required
        - `cash_at_end_previous` number, nullable, required
        - `lines` object[], required: Every line of the cash flow statement that carries a value.
          - `code` string, required: The line's key in the taxonomy, e.g. `efectivoEquivalentes`.
          - `group` string, required: Where the line sits, dotted: `activos.corrientes`. Empty for a top-level line.
          - `label` string, nullable, required: The line's label as the statement prints it.
          - `current` number, nullable, required: Value for the fiscal year, in the filing's unit.
          - `previous` number, nullable, required: Value restated for the previous fiscal year.
      - `indicators` object, nullable, required
        - `leverage` number, nullable, required: Apalancamiento: total liabilities over equity.
        - `total_debt_ratio` number, nullable, required: Endeudamiento total: total liabilities over total assets.
        - `working_capital` number, nullable, required: Capital de trabajo, in thousands of COP.
        - `working_capital_previous` number, nullable, required
        - `current_ratio` number, nullable, required: Razón corriente.
        - `current_ratio_previous` number, nullable, required
        - `general_liquidity` number, nullable, required: Liquidez general.
        - `general_liquidity_previous` number, nullable, required
        - `operating_asset_turnover` number, nullable, required
        - `operating_asset_turnover_previous` number, nullable, required
        - `receivables_turnover` number, nullable, required
        - `receivables_turnover_previous` number, nullable, required
        - `inventory_turnover` number, nullable, required
        - `inventory_turnover_previous` number, nullable, required
        - `ebitda` number, nullable, required: In thousands of COP.
        - `ebitda_previous` number, nullable, required
        - `roa` number, nullable, required
        - `roa_previous` number, nullable, required
        - `roe` number, nullable, required
        - `roe_previous` number, nullable, required
        - `solvency` number, nullable, required: Total assets over total liabilities.
        - `solvency_previous` number, nullable, required
        - `assets_change` number, nullable, required: Year-on-year variation, as a fraction.
        - `liabilities_change` number, nullable, required
        - `equity_change` number, nullable, required
        - `revenue_change` number, nullable, required
        - `costs_change` number, nullable, required
        - `gross_profit_change` number, nullable, required
        - `operating_profit_change` number, nullable, required
      - `equity_changes` object[], required: The statement of changes in equity: one member per component of equity (issued capital, retained earnings, ...) and one for the total, each with the movements filed for it.
        - `dimension` string, required: The dimension the member belongs to, e.g. `ContraparteAccionistasSocios`.
        - `member` string, required: The member: one shareholder, one asset class, one component of equity.
        - `row` integer, nullable, required: The row number for line-item members, else null.
        - `values` object[], required: Every fact filed for the member.
          - `concept` string, required: The concept as the taxonomy names it, e.g. `NombreAccionistaSocio`.
          - `label` string, nullable, required: The concept's label in the form, when the filing carries it.
          - `value` string, required: The value as filed. Numbers are filed as text, in the filing's unit.
          - `period_end` string, nullable, required: `yyyy-mm-dd` the fact's period ends, when the form carries several periods.
      - `equity_changes_totals` object[], required: The undimensioned lines of the statement of changes in equity.
        - `concept` string, required: The concept as the taxonomy names it, e.g. `NombreAccionistaSocio`.
        - `label` string, nullable, required: The concept's label in the form, when the filing carries it.
        - `value` string, required: The value as filed. Numbers are filed as text, in the filing's unit.
        - `period_end` string, nullable, required: `yyyy-mm-dd` the fact's period ends, when the form carries several periods.
      - `cash_breakdown` object[], required: The subclassification of cash and cash equivalents.
        - `concept` string, required: The concept as the taxonomy names it, e.g. `NombreAccionistaSocio`.
        - `label` string, nullable, required: The concept's label in the form, when the filing carries it.
        - `value` string, required: The value as filed. Numbers are filed as text, in the filing's unit.
        - `period_end` string, nullable, required: `yyyy-mm-dd` the fact's period ends, when the form carries several periods.

## Other responses

- `400`: Invalid request body
- `401`: Missing or invalid API key
- `429`: Rate limit exceeded
- `500`: Internal error
- `502`: Upstream source returned an error

---

[API](https://skmtc.dev/usecroma/apis/croma-marketplace-api.md) · [All operations](https://skmtc.dev/usecroma/apis/croma-marketplace-api/llms.txt) · [OpenAPI document](https://skmtc.dev/usecroma/apis/croma-marketplace-api/revisions/df016cdb29d7?raw)