Special treatments — per-company audit view

Company notes

• HKEX-only filer. Reports in RMB/CNY. Cloud revenue is bundled
  into "FinTech and Business Services" segment which also includes
  payment services (WeChat Pay) — requires LLM judgment to isolate
  the cloud portion, or accept the segment as a proxy. Before ~2019,
  cloud was not separately identifiable in segment reporting.
  KNOWN LIMITATION: Tencent only files HKEX annual (HK-AR) and
  semi-annual interim (HK-IR) reports — no true quarterly
  disclosures. Chart will therefore show annual bars for 0700 with
  NO quarterly data; this is by design, not a coverage gap. If H1
  granularity is desired in the future, extract H1 from HK-IR and
  derive H2 = FY - H1.

Dataset rules

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Company notes

• AWS has been reported as a separate segment since Q1 2015 (first
  quarterly segment disclosure in the 10-Q for Q1 2015). Clean
  segment data throughout the coverage period.

Dataset rules

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Company notes

• Applied Digital pivoted from crypto mining to HPC/datacenter
  hosting around 2022. Pre-pivot revenue is not comparable. FYE May.
  Total revenue = datacenter revenue post-pivot.

Dataset rules

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Company notes

• Alibaba's fiscal year ends in March. Reports in RMB/CNY under
  IFRS. Files 20-F annually on SEC (preferred) and HK-AR on HKEX.
  Cloud segment renamed from "Cloud Computing" to "Cloud
  Intelligence Group" in FY2024. Quarterly data only available from
  6-K press releases or HKEX interim reports — limited granularity.
  FX conversion required: CNY → USD at period-end rate.
  IMPORTANT: 6-K quarterly values are STANDALONE (not cumulative
  YTD like 10-Q). Do NOT apply de-cumulation to 6-K data.
• FISCAL-QUARTER CONVENTION (all BABA metrics):
  period_type=Q1 == 6-K period_of_report = Jun 30 (fiscal Apr-Jun)
  period_type=Q2 == 6-K period_of_report = Sep 30 (fiscal Jul-Sep)
  period_type=Q3 == 6-K period_of_report = Dec 31 (fiscal Oct-Dec)
  period_type=Q4 == reconcile-derived, anchored to 20-F period_of_report = Mar 31
  (fiscal Jan-Mar = calendar Q1 of the next calendar year)
• BABA does NOT file a standalone 6-K for fiscal Q4; that value is
  always derived from the 20-F annual via the identity
  Q4 = FY - Q1 - Q2 - Q3 (equivalent: Q4 = FY - 9M)
  i.e. BABA's calendar-Q1 standalone revenue equals the full-year
  20-F value minus the three 6-K quarterly press releases filed in
  the preceding calendar year. The reconcile engine (`capex
  reconcile`) fires this rule automatically for revenue and
  cloud_segment_revenue. Before 2026-04-20 the cloud extractor
  emitted CALENDAR-quarter labels; a data migration relabeled the
  existing rows to the fiscal convention — see
  `scripts/relabel_baba_cloud_quarters.py` and the `audit_log`
  `period_type_relabeled` entries for the trail.

Dataset rules

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Restatement policy prefer restated

• Q1 2023 iQIYI deconsolidation (cloud = Total − Online − iQIYI formula changes)

Cloud revenue is derived (`Total − Online marketing − iQIYI`);
iQIYI deconsolidation in 2023 reshapes historical comparatives.

Company notes

• Reports in RMB/CNY. Files 20-F on SEC. Cloud segment variously
  called "AI Cloud", "Baidu Cloud", "Intelligent Cloud". Segment
  reporting granularity has improved over time but was sparse in
  early years. FX conversion required.
  IMPORTANT: 6-K quarterly values are STANDALONE (not cumulative
  YTD like 10-Q). Do NOT apply de-cumulation to 6-K data.

Dataset rules

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Company notes

• Pure-play GPU cloud provider. Total revenue = cloud revenue.
  IPO'd March 2025 — very limited history. First 10-K filed
  March 2026 for FY2025.

Dataset rules

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Company notes

• GDS is a pure-play datacenter operator. Total revenue IS the
  cloud/datacenter revenue — no segment extraction needed, just
  use the headline revenue figure. Reports in RMB/CNY. FX
  conversion required. IPO'd November 2016.
  IMPORTANT: 6-K quarterly values are STANDALONE (not cumulative
  YTD like 10-Q). Do NOT apply de-cumulation to 6-K data.

Dataset rules

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Company notes

• Google Cloud was first reported as a separate segment in Q4 2020
  (10-K for FY2020). Before that, cloud revenue was bundled into
  "Other Bets" or not separately disclosed. Coverage for cloud
  segment revenue starts Q4 2020; prior quarters show null.

Dataset rules

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Company notes

• Australian company, NASDAQ-listed, reports in USD. Formerly Iris
  Energy. Primarily Bitcoin mining + HPC hosting. FYE June. Total
  revenue treated as datacenter revenue. Annual data only from 20-F.

Dataset rules

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Company notes

• Meta is an AI infrastructure BUYER, not a cloud vendor. They do
  not sell cloud services and have no "cloud segment revenue."
  Tracked for headline metrics (total capex, revenue) only.
  Excluded from the cloud_segment_revenue dataset.

Dataset rules

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Restatement policy prefer restated

• FY2018 segment_reorg (Commercial Cloud → Intelligent Cloud)
• FY2024 segment_reorg (Intelligent Cloud scope narrowed;
• Office365 / Dynamics moved to Productivity & Business Processes)

Intelligent Cloud revenue is restated every time MSFT changes
its segment lines. The most recent 10-K's retrospective segment
table is authoritative — prior-year values in the current 10-K
supersede the originals. `capex audit --apply` reads the
latest 10-K's comparative columns and writes restated rows;
the selector's `filing_date DESC` tiebreaker auto-promotes
them over older extractions.

Company notes

• Microsoft's fiscal year ends in June. FY2016 started July 2015.
  Segment reporting changed in FY2018 — "Commercial Cloud" became
  "Intelligent Cloud". Prior to FY2016, cloud revenue was not
  separately reported as a segment.

Dataset rules

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Company notes

• Dutch holding company spun out of Yandex's restructuring. AI
  infrastructure business. Very limited history — only FY2024 20-F
  available. Reports in USD. Total revenue = AI infra revenue.
  Historical quarterly (pre-restructuring Yandex) is in RUB via 6-K.
  IMPORTANT: 6-K quarterly values are STANDALONE (not cumulative
  YTD like 10-Q). Do NOT apply de-cumulation to 6-K data.

Dataset rules

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Restatement policy prefer restated

• FY2018 segment rename (Cloud SaaS/PaaS → Cloud services & license support)
• FY2025 segment rename (→ 'Cloud')

ORCL has renamed and rescoped its cloud segment multiple times,
and each rename's retrospective comparatives differ from the
originals. Prefer the latest 10-K's segment-table comparatives.

Company notes

• Oracle's fiscal year ends in May. Cloud segment naming has changed
  multiple times: "Cloud Software", "Cloud Services and License
  Support", "Cloud". The cloud-related segment may need LLM judgment
  to correctly identify across different reporting periods.
  Oracle acquired Cerner in 2022, which significantly affected
  revenue composition.

Dataset rules

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