{
  "$sfrs": "1.0",
  "metadata": {
    "filingId": "550e8400-e29b-41d4-a716-446655440000",
    "entityId": "0001234567",
    "entityName": "Acme Corporation",
    "ticker": "ACME",
    "sic": "3571",
    "taxonomy": "us-gaap-2024",
    "filingType": "10-K",
    "periodStart": "2024-01-01",
    "periodEnd": "2024-12-31",
    "fiscalYear": 2024,
    "fiscalPeriod": "FY",
    "currency": "USD",
    "scale": 1000000,
    "audited": true,
    "auditor": "Big Four LLP",
    "filedAt": "2025-02-28T16:00:00Z",
    "preparedAt": "2025-02-28T10:00:00Z"
  },
  "balanceSheet": {
    "asOfDate": "2024-12-31",
    "assets": {
      "cashAndCashEquivalents": 2500,
      "shortTermInvestments": 1200,
      "accountsReceivableNet": 3200,
      "inventoryNet": 1800,
      "prepaidExpenses": 400,
      "otherCurrentAssets": 200,
      "totalCurrentAssets": 9300,
      "propertyPlantEquipmentNet": 4500,
      "goodwill": 2800,
      "intangibleAssetsNet": 1500,
      "longTermInvestments": 800,
      "deferredTaxAssetsNoncurrent": 300,
      "otherNoncurrentAssets": 400,
      "totalNoncurrentAssets": 10300,
      "totalAssets": 19600
    },
    "liabilities": {
      "accountsPayable": 2100,
      "accruedLiabilities": 1400,
      "shortTermDebt": 500,
      "currentPortionLongTermDebt": 800,
      "deferredRevenuesCurrent": 600,
      "otherCurrentLiabilities": 400,
      "totalCurrentLiabilities": 5800,
      "longTermDebt": 4200,
      "deferredTaxLiabilitiesNoncurrent": 500,
      "deferredRevenuesNoncurrent": 300,
      "otherNoncurrentLiabilities": 400,
      "totalNoncurrentLiabilities": 5400,
      "totalLiabilities": 11200
    },
    "stockholdersEquity": {
      "commonStock": 100,
      "additionalPaidInCapital": 3500,
      "retainedEarnings": 5800,
      "treasuryStock": -800,
      "accumulatedOtherComprehensiveIncome": -200,
      "totalStockholdersEquity": 8400
    }
  },
  "incomeStatement": {
    "periodStart": "2024-01-01",
    "periodEnd": "2024-12-31",
    "revenue": 28500,
    "costOfRevenue": 17100,
    "grossProfit": 11400,
    "researchAndDevelopment": 2800,
    "sellingGeneralAdministrative": 4200,
    "operatingExpenses": 7000,
    "operatingIncome": 4400,
    "interestExpense": 280,
    "interestIncome": 120,
    "otherIncomeExpenseNet": 60,
    "incomeBeforeTax": 4300,
    "incomeTaxExpense": 900,
    "netIncome": 3400,
    "basicEarningsPerShare": 3.45,
    "dilutedEarningsPerShare": 3.38,
    "weightedAverageSharesBasic": 985000000,
    "weightedAverageSharesDiluted": 1006000000
  },
  "cashFlowStatement": {
    "periodStart": "2024-01-01",
    "periodEnd": "2024-12-31",
    "netIncome": 3400,
    "depreciationAmortization": 1200,
    "stockBasedCompensation": 450,
    "deferredIncomeTaxes": -80,
    "changeInAccountsReceivable": -300,
    "changeInInventory": -150,
    "changeInAccountsPayable": 200,
    "changeInOtherWorkingCapital": 50,
    "otherOperatingActivities": 80,
    "netCashFromOperating": 4850,
    "capitalExpenditures": -1400,
    "acquisitions": -600,
    "purchaseOfInvestments": -800,
    "saleOfInvestments": 500,
    "otherInvestingActivities": -50,
    "netCashFromInvesting": -2350,
    "debtIssuance": 1000,
    "debtRepayment": -800,
    "stockIssuance": 200,
    "stockRepurchase": -1200,
    "dividendsPaid": -680,
    "otherFinancingActivities": -20,
    "netCashFromFinancing": -1500,
    "effectOfExchangeRate": -50,
    "netChangeInCash": 950,
    "cashAtBeginning": 1550,
    "cashAtEnd": 2500
  },
  "stockholdersEquityStatement": {
    "periodStart": "2024-01-01",
    "periodEnd": "2024-12-31",
    "beginningBalance": 6680,
    "netIncome": 3400,
    "otherComprehensiveIncome": -80,
    "stockIssuance": 200,
    "stockRepurchase": -1200,
    "dividends": -680,
    "stockBasedCompensation": 450,
    "otherChanges": -370,
    "endingBalance": 8400
  },
  "notes": [
    {
      "id": "note-accounting-policies",
      "title": "Summary of Significant Accounting Policies",
      "category": "accounting-policies",
      "content": "## Basis of Presentation\n\nThe consolidated financial statements include the accounts of Acme Corporation and its wholly-owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation.\n\n## Revenue Recognition\n\nThe Company recognizes revenue when control of promised goods or services is transferred to customers, in an amount that reflects the consideration expected to be received in exchange for those goods or services."
    },
    {
      "id": "note-revenue",
      "title": "Revenue",
      "category": "revenue-recognition",
      "content": "The Company derives revenue primarily from the sale of hardware products, software licenses, and related services."
    }
  ],
  "_provenance": {
    "source": "manual",
    "preparedAt": "2025-02-28T10:00:00Z",
    "converterVersion": "1.0.0"
  }
}