Datasets:

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corporate-actions

The first job was finding out what is actually reachable. The answer is narrower than the name "corporate actions" suggests, and worth stating plainly because everything else follows from it.

SEC's Financial Statement Data Sets carry num.txt — numeric facts only. Dividend dates are typed as dates in XBRL, so they are in the filings and not in the bulk data. The XBRL API is not a way around it: a request for DividendsPayableDateOfRecordDayMonthAndYear returns 404, because that endpoint serves unit-bearing facts and a date has no unit.

So there are no ex-dates, no record dates, no pay dates here. There is no free structured source for them. What remains is still worth having: per-share amounts by fiscal period, and split ratios.

Dividends

Six tags carry per-share dividends, and they mean different things. CommonStockDividendsPerShareDeclared is a decision; …CashPaid is a cash movement; the preferred variants are a claim that ranks ahead of the common holder. They are kept apart rather than coalesced into one number.

Facts from both the consolidated and the dimensional tables are read. The dimensional ones matter: a dividend declared after the period closed is tagged SubsequentEventType=SubsequentEvent, which makes it the one dividend fact that is not history — the declaration is already public when the filing is.

period_start is derived from period_end and the fact's own quarters. A per-share dividend dated to an instant is a filer error and is dropped rather than assigned a day it did not cover.

Splits: the trace, not the event

There is no free feed of US stock splits. There is, in a dataset that never overwrites what a filing said, the trace a split leaves: it forces the company to restate every earlier per-share figure by the ratio. Two filings covering the same quarter, one before the split and one after, differ by exactly that factor.

This is stronger than the signal most people reach for. A jump in shares outstanding looks identical for a two-for-one split and for an equity raise that doubled the count. Only a split reaches back and rewrites the past.

Three sources are combined and each is labelled:

Method	Filers	Standing
`xbrl_tag`	514 rows	the filer tagged the conversion ratio — authority
`eps_restatement`	5 105 rows	inferred from restated per-share figures
`share_count`	—	never used alone; cannot tell a split from an issuance

Validated against the tagged ratios: 73% of the companies with a tagged ratio also have the same ratio inferred, and the inferred method reaches seven times as many companies.

Four things this got wrong first

The ratio list was handwritten and incomplete. It had 2:1 through 20:1 and a few m:n forms, and no 6:1 — so Deckers' 2024 split, the very case this dataset exists to fix, was invisible. The evidence was all there; the ratio simply was not in the table.

Generating the list instead was worse. Every simple fraction with small numerator and denominator gives 144 ratios, thirteen of whose tolerance bands overlap, and an ordinary 1.83× restatement then resolved to "eleven-for-six". The list is written out again, completed, and nothing between 0.85 and 1.18 is admitted at all: a five percent stock dividend and a five percent restatement leave the same trace.

One restated period is not evidence. A single figure that happens to land on a clean ratio produced a four-for-one Tesla split in 2020 that never happened. Two is the floor; four or more earns medium; the count grades the claim rather than gating it, because a real split restates every prior period a filing shows — Apple's 2020 split left 36 of them.

Extreme ratios need more. Earnings of minus two cents restated to minus forty dollars is a genuine one-for-a-thousand consolidation, and it is also what a rounding change looks like on a company whose EPS never left the third decimal. Ratios past 50× or under 0.02 now require the stronger evidence threshold.

The detection window

A split gets a window, never a date. detected_after is the acceptance of the last filing that still used the old figures; detected_before the first that used the new. Deckers lands in 2024-08-01 → 2024-10-31, and the split was 2024-09-16.

Combining windows across restated periods takes their intersection, which is tighter. The intersection can be empty, and when it is, that is not an arithmetic slip — it means the evidence spans two events at the same ratio, a company that split two-for-one twice. The union is used then, a window that certainly contains them, rather than publishing one that ends before it starts.

The adjustment factor

The table the rest of it is for. Walking the splits backwards from today gives, for every span, the product of every split that happened after it: Apple is 28.0 before 2014, 4.0 between, 1.0 now. Multiply an as-filed share count by it, or divide an as-filed EPS, and the figure lines up with a split-adjusted price series.

The gate checks that the newest span of every filer has a factor of exactly one. Anything else means the walk started from the wrong end, and the whole company's history would be off by a constant.

Verification

quality.py gates publication. Beyond the usual null and range checks: every published ratio must be one companies actually declare (1.83 is a restatement that slipped through, not a split), detection windows must not end before they start, and the agreement between the tagged and inferred methods must stay above 65% — a drop means the restatement signal has started picking up something that is not a split.

Schedule

A Hugging Face Job runs weekly on Monday at 08:10 UTC, half an hour after the fundamentals rebuild it reads. Nothing else is fetched: this dataset has no source of its own.

What is not done

No dates for dividends. See the top of this document.
No splits before 2009. The restatement trace needs XBRL.
No separation of special from regular dividends. The filings usually do not distinguish them either.
No stock dividends under 18%. Indistinguishable from a restatement.
share_count is computed but not published as a method. It corroborates; it cannot stand alone.