Financial statements (AJPES)

GET /v1/entities/{tax_number}/financials returns the key figures from the annual reports that companies file with AJPES (balance sheet and income statement), newest year first. AJPES publishes them under the CC BY 4.0 licence; every figure carries its source.

Who	capital companies (d.o.o., d.d., k.d.d., SE) and cooperatives (z.o.o., z.b.o.), about 78,000 companies, matched by registration number (matična)
Never	sole proprietors (s.p.) and other natural persons: coverage.status: not_covered, no figures
Statements	standalone statements (posamični izkazi, figures); for large companies that file an ESEF report, also the group’s consolidated statements (consolidated)
Documents	audited and consolidated reports AJPES publishes only as files (PDF, ZIP) are in documents, with a link to AJPES
Units	1 per call; include=financials_latest on the entity lookup +1 when it returns data
Key scope	entities:read
MCP	the get_financials tool returns the same object (MCP)

curl "https://api.maticna.si/v1/entities/19000006/financials?years=3" \
  -H "Authorization: Bearer $MATICNA_KEY"

Response

{
  "object": "financials",
  "tax_number": "19000006",
  "registration_number": "9000000010",
  "coverage": { "status": "available", "reason": null, "detail": "Annual-report figures published by AJPES.", "detail_sl": "Podatki iz letnih poročil, ki jih objavlja AJPES." },
  "currency": "EUR",
  "source": {
    "dataset": "ajpes_lp", "name": "AJPES – letna poročila", "name_en": "AJPES – annual reports", "publisher": "AJPES",
    "url": "https://www.ajpes.si", "licence": "CC-BY-4.0", "licence_url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Vir: AJPES (www.ajpes.si), CC BY 4.0; izračuni maticna.si", "attribution_required": true
  },
  "access": { "plan": "growth", "max_years": 10, "figures": "full", "items": true, "years_capped": false },
  "years": [
    {
      "year": 2025, "report_type": "01", "basis": "standalone", "source_format": "ajpes_json",
      "period_start": "2025-01-01", "period_end": "2025-12-31", "period_months": 12,
      "size_class": null, "currency": "EUR", "quality": "ok", "restated": false, "revision": 1,
      "figures": { "revenue": 1840210.55, "net_profit": 96340.12, "employees": 14.62, "total_assets": 1210400.0, "equity": 610220.4, "ebit": 121880.3, "…": "…" },
      "methods": { "revenue": "official", "net_profit": "official", "ebit": "derived", "…": "…" },
      "provenance": {
        "bilanca_stanja": {
          "dataset": "ajpes_lp", "source": "AJPES – letna poročila", "year": 2025, "statement": "bilanca_stanja",
          "report_type": "01", "basis": "standalone", "period_end": "2025-12-31", "published_on": "2026-04-15",
          "updated_on": null, "as_of": "2026-04-15", "fetched_at": "2026-10-20T03:12:44.000Z", "licence": "CC-BY-4.0",
          "licence_url": "https://creativecommons.org/licenses/by/4.0/",
          "attribution": "Vir: AJPES (www.ajpes.si), CC BY 4.0; izračuni maticna.si", "url": "https://www.ajpes.si", "method": "official"
        },
        "izkaz_poslovnega_izida": { "statement": "izkaz_poslovnega_izida", "…": "…" }
      },
      "consolidated": null
    }
  ],
  "documents": [],
  "as_of": "2026-04-15"
}

Field	Description
coverage.status	available: at least one year with figures. documents_only: AJPES publishes this company’s reports only as documents (e.g. an audited report in PDF), see documents. no_reports: a company AJPES covers, but we have not loaded a published report yet. not_covered: no financials for this taxpayer, see reason
coverage.detail, detail_sl	the explanation in English and Slovenian
coverage.reason	natural_person (s.p. and other natural persons, never served) or legal_form_not_covered (e.g. associations, institutes, foreign companies)
years[]	newest first. Only reports that pass the checks below
years[].figures	key figures in EUR (employees: average number from hours worked, 2 decimals). null: not reported. Only the figures of your plan are present
years[].basis	the statements figures come from: standalone (the company alone) whenever they exist; consolidated only for a group without standalone statements
years[].source_format	ajpes_json: AJPES’s structured table; esef: we read the figures from the ESEF report (below)
years[].consolidated	the group’s consolidated statements of the same year (same shape: figures, methods, provenance, items) when the ESEF report has them; otherwise null
years[].methods	official: one row as AJPES published it, or one tagged IFRS concept; derived: computed by maticna.si (formulas below)
years[].provenance	one stamp per statement: source, year, statement, report type, publication date (published_on), correction date (updated_on), as_of (the source’s own date), fetched_at (when we fetched it), licence and attribution
years[].period_months	below 12 for a first, last or changed business year
years[].quality	ok, or warning when the net result in the balance sheet differs from the income statement
years[].restated, revision	AJPES corrected the report after first publication; we serve the latest version
years[].items	the raw AJPES line items (T001…: current year, P001…: previous year), or for ESEF the XBRL concepts (T:ifrs-full:Revenue, P:… for the previous year, in EUR), only with include=items
documents[]	documents AJPES publishes for the same years: year, type (report_type, doc_name: RLP, KLP, eRLP, eKLP), label and label_en, format (pdf, zip), size, publication date, structured (we read the figures from it) and url
access	what your plan serves; years_capped: true when you asked for more years than the plan allows
as_of	the newest source date among the years served

Parameters: years (1–10, default 5; capped by the plan) and include=items (raw line items).

Plans

Plan	Years	Figures	Raw line items (include=items)
Hobby	not included (403 plan_upgrade_required, available from the Starter plan)
Starter	last 3 years	summary: revenue, net profit, employees, total assets, equity	no (403 plan_upgrade_required)
Growth	all years	all 24 figures	yes
Custom	all years	all 24 figures	yes

years above the plan’s limit is not an error: you get the years the plan serves and access.years_capped: true. The Hobby plan has no financials: the endpoint, the MCP tool get_financials and include=financials_latest on GET /v1/entities/{tax} return 403 plan_upgrade_required and cost no units.

Figures and the AJPES rows

AJPES publishes a reduced selection of each report as numbered rows (T001–T089 for companies). The row is not the AOP code; the AOP code is in brackets. Cooperatives file a shorter table (rows 1–24 match, later rows are shifted by 2); we map them with their own table.

Field	Item	Statement	Method	AJPES row (AOP)
total_assets	Total assets (sredstva)	balance sheet	official	T001 (001)
non_current_assets	Non-current assets	balance sheet	official	T002 (002)
current_assets	Current assets	balance sheet	official	T013 (032)
inventories	Inventories	balance sheet	official	T015 (034)
receivables	Short-term trade receivables	balance sheet	official	T019 (048)
cash	Cash	balance sheet	official	T020 (052)
equity	Equity (kapital)	balance sheet	official	T024 (056)
share_capital	Share capital	balance sheet	official	T026 (058)
provisions	Provisions and long-term accruals	balance sheet	official	T034 (072)
long_term_liabilities	Long-term liabilities	balance sheet	official	T037 (075)
short_term_liabilities	Short-term liabilities	balance sheet	official	T041 (085)
financial_debt	Financial debt	balance sheet	derived	T038 + T043 (076 + 087)
liabilities	Liabilities (long and short-term debt; total assets − equity also includes provisions)	balance sheet	derived	T037 + T041
revenue	Net sales revenue (čisti prihodki od prodaje)	income statement	official	T047 (110)
operating_revenue	Operating revenue (kosmati donos)	income statement	derived	T047 + T048 + T049 + T050 (AOP 126 is not published)
operating_expenses	Operating expenses	income statement	derived	T051 + T054 + T059 + T063
ebit	Operating profit (EBIT)	income statement	derived	operating_revenue − operating_expenses
ebitda	EBITDA	income statement	derived	ebit + depreciation (other write-downs are not added back)
depreciation	Depreciation and amortisation	income statement	official	T060 (145)
financial_income	Financial income	income statement	derived	T064 + T065 + T066
financial_expenses	Financial expenses	income statement	derived	T067 + T068 + T069
income_tax	Income tax	income statement	official	T072 (184)
net_profit	Net profit or loss (signed)	income statement	official	T074 (186 − 187)
employees	Average number of employees (from hours worked)	income statement	official	T075 (188)

ESEF reports (large companies)

Banks, insurers, listed companies and other audited companies do not file the structured table with AJPES; they file an audited and a consolidated annual report. Up to 2023 that is a PDF; from 2024 it is an ESEF package (a ZIP with an XHTML file tagged in Inline XBRL with the IFRS taxonomy). We read the package ourselves:

• only the reporting period AJPES states and the year before it (P:), nothing else;
• contexts without dimensions are the group (consolidated); the context with ifrs-full:SeparateMember is the company alone (standalone). When a report tags no separate statements it is the company alone, unless AJPES files it as the consolidated report;
• amounts are converted to euros (scale, sign and the number format are applied); other dimensions (equity components, non-controlling interests) and amounts in other units are left out;
• check: assets = equity + liabilities (± 0.1 %); reports that fail it are never served.

Field	IFRS concept (ifrs-full:)	Method
total_assets	Assets	official
non_current_assets, current_assets	NoncurrentAssets, CurrentAssets	official
inventories	Inventories	official
receivables	TradeAndOtherCurrentReceivables (else CurrentTradeReceivables)	official
cash	CashAndCashEquivalents	official
equity, share_capital	Equity, IssuedCapital	official
provisions	Provisions (else the sum of the provision lines)	official or derived
long_term_liabilities, short_term_liabilities	NoncurrentLiabilities, CurrentLiabilities	official
financial_debt	NoncurrentFinancialLiabilities + CurrentFinancialLiabilities (else borrowings)	derived
liabilities	Liabilities (provisions included; else non-current + current, else assets − equity)	official or derived
revenue	Revenue (else RevenueFromContractsWithCustomers; banks have none)	official
ebit	ProfitLossFromOperatingActivities	official
ebitda	ebit + depreciation	derived
depreciation	DepreciationAndAmortisationExpense (else depreciation + amortisation)	official or derived
financial_income, financial_expenses	FinanceIncome, FinanceCosts	official
income_tax	IncomeTaxExpenseContinuingOperations	official
net_profit	ProfitLoss	official
employees	only when the report tags it	official
operating_revenue, operating_expenses	no IFRS counterpart (null)

IFRS line items are not exactly the Slovenian table’s (e.g. liabilities includes provisions), so comparing companies across sources is not like for like. The source is in source_format and report_type (72 audited, 73 consolidated annual report).

Documents and the link to AJPES

Years AJPES publishes only as documents (e.g. the audited report as a PDF up to 2023) are in documents. The download link of AJPES’s API needs our key, so url is the company’s public page in AJPES’s JOLP application (https://www.ajpes.si/jolp/podjetje.asp?maticna=…). AJPES asks you to sign in there (free registration, or as an anonymous user) and allows 20 companies a day. We do not pass the documents on.

Coverage and years

• Companies: AJPES publishes structured annual reports for capital companies and cooperatives. We match them by matična to the FURS register; a company without a matična in the FURS lists cannot be matched.
• Years: AJPES serves the current year and the five previous ones per company. Companies file by 31 March and reports are published from April. We keep every year we have loaded, so history does not disappear when AJPES’s window moves on.
• Loading: reports are loaded gradually and refreshed nightly within AJPES’s rate limits. A covered company whose reports are not loaded yet returns coverage.status: no_reports.
• Checks: every report must balance (assets = liabilities + equity, assets = the sum of their parts) and have non-negative revenue and employees. Reports that fail, and all-zero reports, are never served. Banks and insurers file no structured table: their figures come from their ESEF reports (2024 on), older years are in documents.
• Corrections: when AJPES corrects a report we serve the new version with restated: true and a higher revision.
• Personal data: only figures. We do not republish the PDF documents or the free-text notes of the reports; we only link to the documents (AJPES JOLP).

Attribution (CC BY 4.0): your obligation

The data is AJPES’s, licensed under CC BY 4.0. If you show or pass on these figures (in an app, a report, a spreadsheet, an AI answer), keep the attribution with them:

Vir: AJPES (www.ajpes.si), CC BY 4.0; izračuni maticna.si

• name the source (AJPES, with a link to www.ajpes.si),
• link the licence (creativecommons.org/licenses/by/4.0),
• say that figures were derived: methods marks every figure we computed (“izračuni maticna.si”).

The source.attribution field and every provenance stamp carry this text, so you can print it as it is. The licence, not us, sets this condition: it applies to everyone who reuses the figures, including your own customers.

Errors

Status	Code	When
403	plan_upgrade_required	include=items below the Growth plan (0 units)
404	not_found	a well-formed tax number that is not in the FURS lists (1 unit, like a lookup)
422	invalid_tax_number	wrong check digit (0 units)
400	bad_request	years outside 1–10 or an unknown include value (0 units)

A sole proprietor (s.p.) is not an error: the answer is 200 with coverage.status: not_covered, reason: natural_person, years: [] and no registration number. It costs 1 unit and counts towards the daily natural-person cap, like a lookup.