CFSS — CRiskCo Financial Statement Standard
Standardized financial data from Mexican SAT-origin statements, delivered by the GetCompanyFinancialStatement API.
What is CFSS?
The CRiskCo Financial Statement Standard (CFSS) is a normalization framework that converts financial statements extracted from Mexico's SAT (Servicio de Administración Tributaria) into a single, stable API output.
SAT declarations exist in multiple formats — Standard XLS, SB2X, Transport, Agriculture, Group of Companies — across multiple fiscal years. CFSS absorbs these structural differences and exposes a consistent set of named fields with the same meaning regardless of the SAT source format or fiscal year.
All CFSS data is served through CRiskCo's GetCompanyFinancialStatement API.
Three-layer architecture
CFSS exposes 130 fields organized into three functional layers.
camelCase fields clients consume via API (legalCompanyName, totalRevenue, operatingProfitLoss…). Primary analytical layer.
Class totals (ASSET), type subtotals (AT_CurrentAsset) and subtypes (ST_Bank, ST_Inventory). Building blocks of the named layer.
Computed fields in the 900XXX class (netSales 901100, totalAssets 901107). Formula-built and extensible over time.
Why CFSS matters
CFSS turns heterogeneous SAT-origin tax data into a consistent, model-ready financial layer that is directly comparable across thousands of Mexican SMEs.
Normalizes heterogeneous SAT/CFDI outputs into one schema, so a portfolio of thousands of Mexican SMEs becomes directly comparable line by line.
Stable field codes and pre-computed aggregates (900xxx class) feed credit, risk, and underwriting models without bespoke ETL per lender.
There is no public, lender-grade financial-statement standard for Mexican SMEs; CFSS fills that gap and is offered exclusively through the GetCompanyFinancialStatement API.
The result: consistent benchmarking, faster credit decisions, regulatory-grade reporting, and a shared vocabulary between lenders, fintechs, and SMEs — turning raw SAT data into a true financial-statement layer.
Complete field reference
All 131 CFSS fields, organized by class. Use the search to filter by code, name, or description.
| Code | Field name | Level | Description |
|---|---|---|---|
| 100000 | ASSET |
Class | Total of all asset accounts — sum of all current and non-current asset categories. |
| 101000 | AT_CurrentAsset |
Type | Short-term assets expected to be converted to cash or consumed within 12 months. |
| 101100 | ST_CurrentAsset |
Subtype | Subtotal of current asset accounts. Aggregate of all current asset sub-items. |
| 101101 | ST_Bank |
Subtype | Cash held in bank accounts. Contributes to cashAndEquivalentsAtTheEndOfThePeriod and totalCashAndMarketableSecurities. |
| 101102 | ST_Inventory |
Subtype | Goods held for sale or use in production. Contributes to totalInventory. |
| 101103 | ST_AccountReceivables |
Subtype | Trade receivables net of allowance for doubtful accounts. Contributes to accountsReceivable. |
| 101104 | ST_InvestmentsInSecurities |
Subtype | Short-term marketable securities and liquid investment instruments. Contributes to totalCashAndMarketableSecurities. |
| 101105 | ST_TaxesInFavor |
Subtype | Tax receivables in favor of the company — IVA acreditable, income tax credits and similar recoverable taxes. |
| 101106 | ST_AdvancePayments |
Subtype | Prepaid expenses and advance payments to suppliers for goods or services not yet received. Contributes to prepaidExpenses. |
| 101107 | ST_CashRestricted |
Subtype | Restricted cash reserved for a specific short-term purpose, shown separately from free cash. Contributes to totalRestrictedCashST. |
| 101108 | ST_CurrentAssetForSale |
Subtype | Assets formally classified as held for sale with disposal expected within 12 months. |
| 101109 | ST_CurrentFinancialInstruments |
Subtype | Current derivative and financial instrument assets, including hedging instruments. |
| 101110 | ST_NoPaidVAT |
Subtype | VAT receivable that has been incurred but not yet paid or recovered from the tax authority. |
| 102000 | AT_NonCurrentAsset |
Type | Long-term assets with useful life or holding period expected to exceed 12 months. |
| 102100 | ST_NonCurrentAsset |
Subtype | Subtotal of non-current asset accounts. Aggregate of all long-term asset sub-items. |
| 102101 | ST_AssetDepreciation |
Subtype | Accumulated depreciation contra-account — cumulative write-down of tangible fixed assets. Contributes to accumDepreciation. |
| 102102 | ST_FixedAssets |
Subtype | Gross book value of tangible fixed assets before accumulated depreciation. Feeds fixedAssetsNetBs calculation. |
| 102103 | ST_AssetAmortization |
Subtype | Accumulated amortization applied to intangible assets over their useful lives. |
| 102104 | ST_DeferredChargesExpenses |
Subtype | Long-term deferred charges that benefit future periods beyond the current year. |
| 102105 | ST_IntangibleAssets |
Subtype | Identifiable intangibles — patents, trademarks, licenses and other legally separable rights. Contributes to intangiblesNet. |
| 102106 | ST_LongTermAccountReceivable |
Subtype | Receivables with expected collection beyond 12 months from the reporting date. |
| 102107 | ST_OtherAssets |
Subtype | Residual long-term asset accounts not classified into any other non-current subtype. |
| 102108 | ST_LongTermInvestments |
Subtype | Equity and debt securities held for strategic or income purposes beyond 12 months. |
| 102109 | ST_BuildingAsset |
Subtype | Buildings and structures used in operations. Contributes to building and fixedAssetsNetBs. |
| 102110 | ST_EquipmentAsset |
Subtype | Machinery, production equipment and technical installations. Contributes to equipment and fixedAssetsNetBs. |
| 102111 | ST_LandAsset |
Subtype | Land parcels held — no depreciation applied. Contributes to land. |
| 102112 | ST_PatentValue |
Subtype | Capitalised value of patents held or acquired. Included in intangible asset totals. |
| 102113 | ST_NonCurrentAdvancePayments |
Subtype | Advance payments for goods or services to be received beyond 12 months. |
| 102114 | ST_ImpairmentLossFix |
Subtype | Cumulative impairment losses recognised against tangible fixed assets, reducing carrying value. |
| 102115 | ST_ImpairmentLossInt |
Subtype | Cumulative impairment losses recognised against intangible assets, reducing carrying value. |
The 900XXX class is reserved for computed aggregate fields
Unlike subtypes in the 100000–500000 classes, aggregate fields do not map to a single SAT source line. They are assembled from formulas applied across multiple source accounts and are the fields most directly consumed in credit reports. This class will expand over time.
Real example: GetCompanyFinancialStatement
An authenticated request and a snippet of the JSON response using real CFSS fields.
curl --location --request GET \
'https://api.criskco.com/apiservice.svc/GetCompanyFinancialStatement' \
--header 'apiId: <YOUR_API_ID>' \
--header 'apiKey: <YOUR_API_KEY>' \
--header 'Content-Type: application/JSON' \
--data-raw '{
"applicantId": "a1b2c3d4-e5f6-7890-abcd-ef1234567890"
}'{
"legalCompanyName": "ACME INDUSTRIAL S.A. DE C.V.",
"taxID": "AIN850421AB1",
"financialStatementDate": "2024-12-31",
"statementYear": 2024,
"financialStatementPeriod": 12,
"financialStatementCurrency": "MXN",
"netSales": 1843200,
"costOfSales": 1102400,
"grossProfit": 740800,
"totalOperatingExpenses": 421300,
"operatingProfitLoss": 319500,
"operatingMarginIs": 0.173,
"profitLossBeforeTaxes": 287100,
"netIncome": 201300,
"totalCashAndMarketableSecurities": 95400,
"accountsReceivable": 312800,
"totalInventory": 184500,
"totalAssets": 1287600,
"totalCurrentLiabilities": 408900,
"longTermDebtTotal": 215000,
"retainedEarningsTotal": 463700,
"workingCapitalChangesTotal": 38200
}See CRiskCo in your risk and compliance workflow
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