2026-06-22 Income Statement profit/loss grouping

This update changes the Income Statement insight response shape.

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Income Statement insight

Affected endpoint: GET /entities/{entityId}/insights/metrics/income-statement

• In the 2022 format (and the audited income-statement formats), each matched Utilidad (profit) and Pérdida (loss) pair is now returned under a single grouping parent row instead of as two top-level rows. The pair appears as two entries inside the parent’s children array, and the parent’s per-year Total reflects the populated side (SAT fills only one side of a pair per period).
• The four pairs that are grouped match the long-standing 2014 format behavior: bruta, de operación, antes de impuestos, and neta. The operaciones continuas pair is intentionally left flat.
• Breaking change for consumers of JSON, CSV, and XLSX exports of the 2022 and audited formats. Integrations that read profit/loss rows by category name at the top level must now read them from the grouping parent’s children array, or sum the parent’s Total directly. The 2014 format response is unchanged.
• The grouping parent itself has no underlying SAT concept path — its Total is computed from its children, and child rows keep their original categories and totals.