# sec-edgar.financials.concept

Get the historical time series for a single standardized XBRL financial concept (e.g. Assets, Liabilities, Revenues, NetIncomeLoss, StockholdersEquity) as reported by a company across its SEC filings — one value per fiscal period with the filing it came from. Sourced directly from structured XBRL data extracted from 10-K/10-Q filings, not free text. Requires a CIK from sec-edgar.company_lookup. Data: data.sec.gov (US Securities and Exchange Commission EDGAR system), no auth required.

Agent View of the PolicyLayer registry record for `sec-edgar.financials.concept`. HTML page: https://policylayer.com/tools/io-github-whiteknightonhorse-apibase/sec-edgar.financials.concept

## Facts

- Tool: `sec-edgar.financials.concept`
- Server: Apibase (`apibase-mcp-client`) — https://policylayer.com/tools/io-github-whiteknightonhorse-apibase.md
- Install: `npx -y apibase-mcp-client`
- Homepage: https://github.com/whiteknightonhorse/APIbase
- Risk category: Read (Low risk)
- Registry record: grade F, identity unverified
- Server auth posture: open
- Server rate-limited: no
- Parameters: 5 (2 required)
- Recommended policy verdict: Allowed

## Parameters

| Parameter | Type | Required | Description |
| --- | --- | --- | --- |
| `cik` | string | yes | SEC Central Index Key for the company, e.g. "320193" or "0000320193". Obtained from sec-edgar.company_lookup. |
| `tag` | string | yes | XBRL concept tag name, e.g. "Assets", "Liabilities", "Revenues", "NetIncomeLoss", "StockholdersEquity", "CashAndCashEquivalentsAtCarryingValue", "EarningsPerSha |
| `unit` | string | no | Unit of measure to filter by, e.g. "USD" or "shares" (default: USD if available). |
| `limit` | integer | no | Maximum number of reported values to return, 1-100 (default 20, most recent first). |
| `taxonomy` | string | no | XBRL taxonomy the tag belongs to — "us-gaap" for financial statement concepts (default), "dei" for document/entity metadata like EntityCommonStockSharesOutstand |

Parameters from the server's own tool schema.

## Example call (MCP tools/call, JSON-RPC 2.0)

```json
{
  "jsonrpc": "2.0",
  "id": 1,
  "method": "tools/call",
  "params": {
    "name": "sec-edgar.financials.concept",
    "arguments": {
      "cik": "<cik>",
      "tag": "<tag>"
    }
  }
}
```

## Why sec-edgar.financials.concept is rated Low

Retrieves standardized XBRL financial data from SEC filings without modifying or executing anything.

From the tool's own definition: "Get historical time series, financial concept data from SEC filings, no side effects."

## Use case

AI agents call sec-edgar.financials.concept to retrieve information from Apibase without modifying anything. It is typically the context-gathering step in research, monitoring, and reporting workflows, before the agent takes action elsewhere.

## Recommended policy (PolicyLayer)

Verdict: **Allowed**. Enforced by the PolicyLayer MCP gateway (https://policylayer.com/mcp-gateway) before a call reaches Apibase:

```json
{
  "version": "1",
  "default": "deny",
  "tools": {
    "sec-edgar.financials.concept": {}
  }
}
```

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## For agents

This record is a snapshot. Live verdicts and the full registry:

- Check every server in your MCP config at once: `npx -y policylayer stack`
- Vet a server before you add it: install the mcp-precheck skill — `npx skills add https://policylayer.com` (skill text: https://policylayer.com/skill.md)
- Query the registry over MCP: endpoint `https://api.policylayer.com/mcp` — tools `check_mcp_server`, `check_mcp_stack`, `check_tool`, `search_registry`, `get_change_events`

---

Source: the PolicyLayer MCP registry — one continuously verified record per MCP server. Full record: https://policylayer.com/registry?q=io-github-whiteknightonhorse-apibase · API: https://policylayer.com/registry/api · Policy library: https://policylayer.com/policies/io-github-whiteknightonhorse-apibase