Answer
A restatement occurs when a company retroactively updates their reported figures for certain data point(s) after initial publication. Restatements can occur for many reasons, including mergers, acquisitions, changing organizational boundaries, and errors. The presence of a restatement is indicated by icons at the data field level in the Company Profile and data downloads. By clicking the restatement icons in the Company Profile, where applicable, you can see the data history for that particular field.