Worldscope Fundamentals

This content set is available through the LSEG Quantitative Analytics Database, LSEG’s symbology mapping and data integration platform available via Snowflake.

To address the complexities and inconsistencies of financial accounting practices and presentations, Worldscope Fundamentals uses uniform definitions and standardised statement organisation to help you achieve a competitive edge when developing global insights.

Key benefits of LSEG Worldscope Fundamentals:

- Access data on over 90,000 companies in 120+ countries, including full standardised coverage of over 30 developed and emerging markets. Coverage extends to 99% of global market capitalisation.

- View comparisons of financial information on companies from different industries around the globe.

- Access thousands of automated checks, backed by manual quality screening by our linguist accounting experts.

- Gain auditability and transparency of financial line items for greater confidence.

Our extensive company coverage and content includes:

- Financial statement items, including standardised annual and interim statements (income statement, balance sheet and cash flow) and supplementary items from footnotes, such as pension data and stock compensation.

- Analytics ratios, including 450+ pre-calculated financial ratios, with annual/five-year averages covering growth, profitability, liquidity, leverage and asset utilisation, alpha, beta and return on equity.

- Per-share, including EPS, BVPS, CPS, DPS, dividend payout, FCF, tangible book value, operating profit, working capital and more.

- Trailing twelve months, including EPS, DPS, CPS, net profit, net margin, EBIT, EBITDA, funds from operations, gross margin and more.

- Segment level data, including segment description, sales, operating income, assets, capital expenditures, depreciation and SIC codes.

- Operating metrics, providing deep insights into 15+ industries.

- Point-in-time data that allows you to view original, unadjusted data before it was amended, so you can fully understand what was available at a given point in time.

Additional features include:

- 35+ years of data, dating back to 1981, for key developed markets and 25+ years of data for emerging markets.

- An acclaimed standardisation methodology, which normalises differences in accounting terminology, presentation and language.

- A broad range of flexible delivery options, including desktop, web-based and data feed

Additional features include:

- 35+ years of data, dating back to 1981, for key developed markets and 25+ years of data for emerging markets.

- An acclaimed standardisation methodology, which normalises differences in accounting terminology, presentation and language.

- A broad range of flexible delivery options, including desktop, web-based and data feed.

本数据集可通过伦敦证券交易所集团（LSEG）量化分析数据库获取，该平台是LSEG的符号映射与数据集成工具，支持通过Snowflake访问。

为应对财务会计实务与披露方式的复杂性及不一致性，Worldscope Fundamentals采用统一定义与标准化报表架构，助力用户在构建全球商业洞察时获得竞争优势。

LSEG Worldscope Fundamentals的核心优势如下：
- 覆盖120余个国家的超9万家企业，对30余个发达及新兴市场实现全标准化数据覆盖，总覆盖市值占全球总市值的99%。
- 可对比全球不同行业企业的财务信息。
- 依托语言学家与会计专家的人工质量筛查，提供数千项自动化数据校验服务。
- 可追溯财务报表项目的审计轨迹与数据透明度，提升分析可信度。

我们全面的企业覆盖范围与数据集内容包含：
- 财务报表项目：涵盖标准化年度及中期报表（利润表、资产负债表与现金流量表），以及附注中的补充项目，如养老金数据与股权激励数据。
- 分析比率：包含450余项预计算财务比率，附带年度/五年期均值，覆盖增长性、盈利能力、流动性、杠杆率、资产使用效率、阿尔法（Alpha）、贝塔（Beta）与净资产收益率等维度。
- 每股指标：涵盖每股收益（Earnings Per Share, EPS）、每股账面价值（Book Value Per Share, BVPS）、每股现金流（Cash Flow Per Share, CPS）、每股股息（Dividend Per Share, DPS）、股息支付率、自由现金流（Free Cash Flow, FCF）、有形净资产、营业利润、营运资本等。
- 过去十二个月指标：涵盖EPS、DPS、CPS、净利润、净利润率、息税前利润（EBIT）、息税折旧摊销前利润（EBITDA）、运营现金流、毛利率等。
- 分部层面数据：包含分部描述、营收、营业利润、资产总额、资本支出、折旧费用以及标准产业分类代码（SIC codes）。
- 运营指标：可深入剖析15余个行业的运营情况。
- 时点数据：可查看数据修正前的原始未调整版本，从而完整掌握特定时点可获取的全部数据。

额外功能包括：
- 核心发达市场数据集可追溯至1981年，拥有超35年历史；新兴市场数据集拥有超25年历史。
- 广受赞誉的标准化方法论：可统一不同会计准则下的术语、披露方式与语言差异。
- 多样化的灵活交付方式：涵盖桌面端、网页端与数据馈送服务。

额外功能包括：
- 核心发达市场数据集可追溯至1981年，拥有超35年历史；新兴市场数据集拥有超25年历史。
- 广受赞誉的标准化方法论：可统一不同会计准则下的术语、披露方式与语言差异。
- 多样化的灵活交付方式：涵盖桌面端、网页端与数据馈送服务。

搜集汇总

背景与挑战

背景概述

Worldscope Fundamentals是一个全球金融数据集，覆盖超过90,000家公司、120多个国家，提供标准化的财务报表、分析比率和运营指标，以解决会计实践的不一致性。其特点包括35年以上的历史数据、统一的标准方法论以及灵活的交付选项，帮助用户进行全球市场比较和洞察。