Annual Report Adjustments

Hey,

I'm making a valuation model of a company. Most of the annual financial figures are pulled from a financial database. I'm plugging in some detailed numbers (ie, detailed COGS breakdown) by extracting them from the annual reports. This company reports current year and previous year's figures in each 10k, so I've been looking at every other year.

The problem I'm coming across is that this company seems to adjust its previous year figures every year, so the figures for the previous year are always a bit off. For instance, the COGS for 2015, as reported in the 2015 10K (and the database I'm using) is 10,000. But the COGS for 2015, as reported in the 2016 10K, is maybe 9,980. So these tiny changes prevent my model from balancing.

I'm wondering how I might address this? Is it a matter of just getting the numbers from each and every 10K rather than going every other?

Thanks

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