Hi Javier,

I've checked this with our data provider, S&P Global, and confirmed that Net Income – U.S. GAAP is a separate data field that is only populated when a company reports a separate U.S. GAAP reconciliation or discloses a distinct U.S. GAAP Net Income figure.

For companies that already report their financial statements under U.S. GAAP, such as Micron Technology, the standard Net Income metric already reflects U.S. GAAP results. Therefore, the separate Net Income – U.S. GAAP field remains empty.