Taiwan Quarterly Financial Statements (TWSE + TPEx)

Get structured JSON access to the income statement, balance sheet and cash flow statement of every company that files with Taiwan's Market Observation Post System — listed, OTC, emerging board and unlisted public-issue — with full quarterly history back to 2013Q1.

Taiwan publishes price, volume and institutional flow data generously. Fundamentals are the gap: the exchanges' open-data feeds carry only the single most recent quarter, and it is scattered across a dozen endpoints with a different column set per industry. This Actor reads the MOPS 彙總報表 tables that hold the entire history, normalizes the six industry layouts into one schema, and checks the accounting identities on every row it emits.

Why this data matters

• Complete history, not the latest snapshot. Every quarter from 2013Q1 — the quarter Taiwan adopted IFRS — through the current filing season. 13 years of comparable statements for backtests, screens and valuation models.
• All three statements, joined. One record per company per quarter carries all three. No key-matching across separate feeds, no reconciling a balance sheet against an income statement filed under a different schema.
• Every published line item, not a summary. Alongside 30 normalized metrics you get line_items — the complete official caption-to-value map, 59 captions deep on a bank's balance sheet. Nothing the exchange publishes is dropped.
• Six industry layouts, one schema. A bank reports 利息淨收益 where a manufacturer reports 營業收入; an insurer's balance sheet has no 流動資產 at all. Banks, securities firms, financial holding companies, insurers, general industries and other financial businesses are all normalized to the same field names, with industry_layout telling you which one you are looking at.
• The unlisted universe too. market: "all" adds the emerging stock board (pre-IPO companies) and public-issue filers — including subsidiaries like 臺灣金控 and foreign bank branches that have no ticker anywhere.

Output

One record per company per fiscal quarter. All money figures are in NT$ thousands (新台幣仟元); eps and book_value_per_share are in NT$, and any caption ending 單位：股 is a share count.

{
  "period": "2025Q4",
  "fiscal_year": 2025,
  "fiscal_quarter": 4,
  "roc_year": 114,
  "market": "TWSE",
  "company_code": "2330",
  "company_name": "台積電",
  "industry_layout": "general",
  "income_tax_printed_as": "expense_positive",
  "income_statement": {
    "revenue": 3809054272,
    "cost_of_revenue": 1527760293,
    "gross_profit": 2281293979,
    "operating_expenses": 345649630,
    "operating_income": 1936091677,
    "pretax_income": 2041662840,
    "income_tax_expense": 326266060,
    "net_income": 1715396780,
    "net_income_parent": 1717882627,
    "comprehensive_income": 1659070261,
    "eps": 66.26
  },
  "balance_sheet": {
    "current_assets": 3817130817,
    "total_assets": 7933023878,
    "current_liabilities": 1458019289,
    "total_liabilities": 2472228595,
    "share_capital": 259325245,
    "capital_surplus": 73445601,
    "retained_earnings": 5103501560,
    "treasury_stock": 0,
    "equity_parent": 5419595994,
    "non_controlling_interests": 41199289,
    "total_equity": 5460795283,
    "book_value_per_share": 208.99
  },
  "cash_flow": {
    "operating_cash_flow": 2274975625,
    "investing_cash_flow": -1144393407,
    "financing_cash_flow": -440344692,
    "fx_effect_on_cash": -50008167,
    "net_change_in_cash": 640229359,
    "cash_at_beginning": 2127627043,
    "cash_at_end": 2767856402
  },
  "line_items": { "income_statement": { "營業收入": 3809054272, "...": "..." } },
  "identity_ok": true,
  "identity_checks_run": 5,
  "identity_checks_passed": 5,
  "identity_failures": []
}

Field	Meaning
period / fiscal_year / fiscal_quarter	Fiscal quarter, as 2025Q4 and as parts
roc_year	The ROC year MOPS files it under (Gregorian − 1911)
market	TWSE, TPEX, EMERGING or PUBLIC
company_code / company_name	As filed. For listed, OTC and emerging companies the code is the ticker
industry_layout	general, banking, securities, financial_holding, insurance or other
income_tax_printed_as	expense_positive, or income_negative for the financial tables up to 2017Q4
income_statement	11 normalized metrics from 綜合損益表
balance_sheet	12 normalized metrics from 資產負債表
cash_flow	7 normalized metrics from 現金流量表
line_items	Every official caption and value, per statement. Switch off with includeAllLineItems
identity_ok and friends	Which accounting identities were checked, and whether they held

A normalized metric is null when this company's layout does not publish it — a bank has no gross_profit, an insurer has no current_assets. A whole statement is null when it was not requested, or when the company had not filed it for that quarter.

Four things about Taiwanese quarterly filings that will bite you

1. Quarters are year-to-date cumulative, not discrete. The exchange states it on the report: 本表各季別資料係揭露該年度截至該季止之累計金額. 2025Q4 revenue is the full 2025 financial year; 2025Q2 is the first half. To get a discrete quarter, difference consecutive periods — Q3 minus Q2 — and take Q1 as-is. Balance-sheet figures are point-in-time and need no differencing; cash-flow figures are cumulative like the income statement.

2. A quarter fills in over six weeks, by industry. Filing deadlines differ: general industries file Q2 by 14 August, while banks, insurers, securities firms and financial holding companies have until 31 August. Requesting the current quarter mid-season returns whoever has filed so far — on 12 August 2026, TWSE 2026Q2 had 446 companies rather than the eventual ~1,050. Re-run a quarter after its last deadline for a complete set.

3. There is no single "revenue" line across industries. revenue maps to 營業收入 for a manufacturer, 收益 for a securities firm, 淨收益 for a financial holding company and 收入 for other financial businesses — and stays null for banks, which report 利息淨收益 and 利息以外淨損益 with no combined top line. Check industry_layout before comparing a ratio across sectors, or read the exact captions out of line_items.

4. Income tax changed sign in 2018, and the caption did not. Through 2017Q4, the bank, securities-firm and financial-holding tables printed income tax as a negative income item — 彰銀 2016Q3 shows -1,610,719, and you add it to pre-tax profit to get profit after tax. From 2018Q1 they print a positive expense you subtract. The heading never moved with it: financial holding companies still say 所得稅（費用）利益 today while printing a positive number, so you cannot read the convention off the caption. This Actor reads it off the table — every row that publishes pre-tax profit, tax and continuing-operations profit has to agree on one convention or the run fails — and normalizes income_tax_expense so a positive figure always means tax paid. income_tax_printed_as records what the source did, and line_items keeps the figure exactly as printed.

Data integrity

Financial statements are the one dataset where a mis-mapped column is invisible until it corrupts a model, so the parse is verified three ways.

Accounting identities, on every row of every run. Five identities are asserted per company, and only when every input was actually published:

• total_assets = total_liabilities + total_equity
• total_equity = equity_parent + non_controlling_interests
• pretax_income − income_tax_expense = continuing-operations profit
• operating + investing + financing + fx = net_change_in_cash
• cash_at_beginning + net_change_in_cash = cash_at_end

Across TWSE 2025Q4 (1,084 companies), TPEx 2025Q4 (890) and TWSE 2013Q1 (784) that is 12,774 identity checks with zero failures. Results ride along on each record in identity_ok and identity_failures, so a future filing error is visible in the data rather than silent.

Every value cross-checked against the open-data mirror. The TWSE and TPEx publish the current quarter independently through their open-data APIs (t187ap06_L_ci, t187ap07_L_ci and the TPEx mopsfin_* equivalents), produced by a different pipeline from the MOPS tables this Actor reads. Comparing the two, caption by caption, for 2026Q2: 34,398 values, zero differences, with no company present in the mirror missing from the output.

Historical quarters checked against the filers' own statements. The open-data mirrors only carry the newest quarter, so history is verified against MOPS' per-company reports, rendered from each company's own XBRL submission through an entirely separate query path. Sampling 台積電 2025Q4, 鴻海 2025Q4, 國泰金 2020Q2 and 彰銀 2016Q3 — spanning the general, financial-holding and banking layouts and both sides of the 2018 tax-sign change — all 28 sampled figures matched.

Beyond that, the parser refuses to guess. Industry tables are matched by header signature rather than position, because MOPS omits an industry's table entirely when nobody in it has filed yet and the table order shifts during filing season. An unrecognized layout, a row whose cell count does not match its header, or an income-tax column whose rows disagree about the sign convention all fail the run loudly instead of emitting mis-aligned numbers.

Input

Field	Type	Description
startPeriod	string (required)	YYYYQn, e.g. 2025Q4. History starts at 2013Q1
endPeriod	string	YYYYQn inclusive; empty = just the start period
market	string	both (default, TWSE + TPEx), twse, tpex, emerging, public, or all
statements	array	Any of income_statement, balance_sheet, cash_flow. Default all three
stockCodes	array	Optional filter, e.g. ["2330", "2317"]. Empty = every company
includeAllLineItems	boolean	Attach the full official caption map. Default true

Example — the full 2025 financial year for the listed and OTC markets:

{
  "startPeriod": "2025Q4",
  "market": "both"
}

Example — ten years of quarterly fundamentals for three semiconductor names:

{
  "startPeriod": "2016Q1",
  "endPeriod": "2025Q4",
  "market": "both",
  "stockCodes": ["2330", "2454", "3711"]
}

Example — a compact cash-flow-only screen across everything that files:

{
  "startPeriod": "2025Q4",
  "market": "all",
  "statements": ["cash_flow"],
  "includeAllLineItems": false
}

Pricing & cost control

Pay per result: $0.50 / 1,000 records.

• Full listed + OTC market, one quarter: 1,974 records ≈ $0.99 (measured on 2025Q4)
• Ten years of quarterly history for 3 tickers: 120 records ≈ $0.06
• One company, every quarter since 2013: 52 records ≈ $0.03

Cost scales with companies × quarters, and not at all with how many statements you request — all three arrive in the same record. A full-market quarter ran 1,084 TWSE plus 890 TPEx companies in 2025Q4 and 784 TWSE companies in 2013Q1, so a long full-market backfill runs to tens of thousands of records; filter by stockCodes for time-series work and take one quarter at a time for cross-sectional screens.

Data source & reliability

• Direct from MOPS 彙總報表 綜合損益表 / 資產負債表 / 現金流量表 (t163sb04, t163sb05, t163sb20) — the exchange's own tables, no third-party intermediaries
• Coverage starts at 2013Q1 because that is when Taiwan adopted IFRS; ROC 101 and earlier return nothing for every market, and the Actor rejects those periods up front rather than emitting empty runs
• A quarter that has not been published yet is reported as such in the log and produces no rows — it is not an error
• Statement captions have changed over 13 years (呆帳費用及保證責任準備提存 became 呆帳費用、承諾及保證責任準備提存 in the bank layout; 權益─具證券性質之虛擬通貨 was added). Values are read by caption, so both old and new pages parse and a future rename surfaces as a failed run rather than a shifted column
• Reports refresh as companies file; run after the last deadline of a quarter (31 August for Q2, 14 November for Q3, 31 March for the annual report) for a settled set

Use cases

• Fundamental screeners — margin, leverage, cash conversion and ROE across the whole Taiwan market
• Backtesting factor models on 13 years of point-in-time quarterly fundamentals
• Valuation models needing revenue, earnings and book value per share on a consistent schema
• Credit and counterparty analysis of banks, insurers and financial holding companies, whose statements no generic feed handles
• Pre-IPO research on the emerging stock board, where fundamentals are otherwise unavailable in English
• Cash-flow quality checks — comparing operating cash flow against reported earnings to flag accrual-heavy quarters

Related Actors

• Taiwan Monthly Revenue — the monthly top-line filings between quarterly statements
• Taiwan Dividend Calendar — what these earnings get paid out as
• Taiwan Foreign & Mainland Shareholding — who owns the companies
• Taiwan Insider Share Transfers — what management is doing with its own stock
• Taiwan Shareholding Dispersion (TDCC) — weekly retail vs whale ownership
• TWSE Institutional Trades — daily foreign, trust and dealer flow

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Taiwan Market Data Suite

This Actor is part of a suite of 19 Taiwan market data APIs by chamarix — official sources only, cross-validated against independent official endpoints, clean JSON out. Code samples for the whole suite: GitHub.

Market data:

• twse-institutional-trades — Daily institutional buy/sell (foreign, investment trust, dealer) per stock — TWSE listed
• tpex-institutional-trades — Daily institutional buy/sell per stock — TPEx OTC market
• taiwan-monthly-revenue — Monthly revenue of 1,900+ listed & OTC companies, MoM/YoY
• taiwan-dividend-calendar — Ex-dividend / ex-rights dates, reference prices & payouts back to 2003
• taiwan-shareholder-meetings — Shareholder meeting dates, book closure periods, board elections & e-voting since 2005
• taiwan-emerging-stock-quotes — Emerging Stock Board (興櫃) quotes, pre-IPO company register & listing-application status
• taiwan-margin-trading — Daily margin trading & short sale balances per stock
• taiwan-sbl-short-sale-balance — Securities-lending short sale balances per stock
• taiwan-day-trading-stats — Day-trading volume, value & ratio per stock since 2014
• tdcc-shareholding-dispersion — Weekly TDCC shareholding dispersion (retail vs whale structure)
• taiwan-foreign-shareholding — Foreign ownership percentage & remaining quota per stock
• taifex-institutional-derivatives — Institutional futures & options positions (TAIFEX), incl. put/call ratio
• taiwan-stock-alerts — Watch-list, disposition & short-sale suspension alerts
• taiwan-insider-share-transfers — Insider share-transfer filings (directors, officers, 10% holders) since 2002
• taiwan-director-shareholdings — Monthly director/officer shareholdings & share-pledge ratio since 1999
• taiwan-block-trades — Every block trade (鉅額交易) with price, size & basket constituents since 2005

Government & civic data:

• taiwan-legislator-monitor — Legislative Yuan bills, legislators & meetings
• taiwan-tender-monitor — Government e-procurement tenders (open calls, awards, failures)