statement vs subject matter

statement and subject matter both are nouns.

Word	Noun	Adjective	Verb	Adverb
statement	Yes	No	No	No
subject matter	Yes	No	No	No

As nouns, subject matter is a hypernym of statement; that is, subject matter is a word with a broader meaning than statement:

statement: a message that is stated or declared; a communication (oral or written) setting forth particulars or facts etc
subject matter: content communicating a message; what something is about

Other hypernyms of statement include content, message, substance.

As nouns, subject matter is a hypernym of statement; that is, subject matter is a word with a broader meaning than statement:

Other hypernyms of statement include content, message, substance.

statement (noun)	subject matter (noun)
a message that is stated or declared; a communication (oral or written) setting forth particulars or facts etc	content communicating a message; what something is about
a document showing credits and debits
a fact or assertion offered as evidence that something is true
(computer science) a line of code written as part of a computer program
(music) the presentation of a musical theme
a nonverbal message
the act of affirming or asserting or stating something