finmodeling 0.1

data/lib/finmodeling/reformulated_income_statement.rb

@@ -0,0 +1,436 @@
+module FinModeling
+  class ReformulatedIncomeStatement
+    attr_accessor :period
+
+    class FakeNetIncomeSummary
+      def initialize(ris1, ris2)
+        @ris1 = ris1
+        @ris2 = ris2
+      end
+      def filter_by_type(key)
+        case key
+          when :or
+            @cs = FinModeling::CalculationSummary.new
+            @cs.title = "Operating Revenues"
+            @cs.rows = [ CalculationRow.new(:key => "First  Row", :vals => [ @ris1.operating_revenues.total] ),
+                         CalculationRow.new(:key => "Second Row", :vals => [-@ris2.operating_revenues.total] ) ]
+            return @cs
+          when :cogs
+            @cs = FinModeling::CalculationSummary.new
+            @cs.title = "Cost of Revenues"
+            @cs.rows = [ CalculationRow.new(:key => "First  Row", :vals => [ @ris1.cost_of_revenues.total] ),
+                         CalculationRow.new(:key => "Second Row", :vals => [-@ris2.cost_of_revenues.total] ) ]
+            return @cs
+          when :oe
+            @cs = FinModeling::CalculationSummary.new
+            @cs.title = "Operating Expenses"
+            @cs.rows = [ CalculationRow.new(:key => "First  Row", :vals => [ @ris1.operating_expenses.total] ),
+                         CalculationRow.new(:key => "Second Row", :vals => [-@ris2.operating_expenses.total] ) ]
+            return @cs
+          when :oibt
+            @cs = FinModeling::CalculationSummary.new
+            @cs.title = "Operating Income from Sales, Before taxes"
+            @cs.rows = [ CalculationRow.new(:key => "First  Row", :vals => [ @ris1.operating_income_after_tax.rows[1].vals.first] ),
+                         CalculationRow.new(:key => "Second Row", :vals => [-@ris2.operating_income_after_tax.rows[1].vals.first] ) ]
+            return @cs
+          when :fibt
+            @cs = FinModeling::CalculationSummary.new
+            @cs.title = "Financing Income, Before Taxes"
+            @cs.rows = [ CalculationRow.new(:key => "First  Row", :vals => [ @ris1.net_financing_income.rows[0].vals.first] ),
+                         CalculationRow.new(:key => "Second Row", :vals => [-@ris2.net_financing_income.rows[0].vals.first] ) ]
+            return @cs
+          when :tax
+            @cs = FinModeling::CalculationSummary.new
+            @cs.title = "Taxes"
+            @cs.rows = [ CalculationRow.new(:key => "First  Row", :vals => [ @ris1.income_from_sales_after_tax.rows[1].vals.first] ),
+                         CalculationRow.new(:key => "Second Row", :vals => [-@ris2.income_from_sales_after_tax.rows[1].vals.first] ) ]
+            return @cs
+          when :ooiat
+            @cs = FinModeling::CalculationSummary.new
+            @cs.title = "Other Operating Income, After Taxes"
+            @cs.rows = [ CalculationRow.new(:key => "First  Row", :vals => [ @ris1.operating_income_after_tax.rows[3].vals.first] ),
+                         CalculationRow.new(:key => "Second Row", :vals => [-@ris2.operating_income_after_tax.rows[3].vals.first] ) ]
+            return @cs
+          when :fiat
+            @cs = FinModeling::CalculationSummary.new
+            @cs.title = "Financing Income, After Taxes"
+            @cs.rows = [ CalculationRow.new(:key => "First  Row", :vals => [ @ris1.net_financing_income.rows[2].vals.first] ),
+                         CalculationRow.new(:key => "Second Row", :vals => [-@ris2.net_financing_income.rows[2].vals.first] ) ]
+            return @cs
+        end
+      end
+    end
+
+    def initialize(period, net_income_summary, tax_rate=0.35)
+      @period   = period
+      @tax_rate = tax_rate
+
+      @orev  = net_income_summary.filter_by_type(:or   )
+      @cogs  = net_income_summary.filter_by_type(:cogs )
+      @oe    = net_income_summary.filter_by_type(:oe   )
+      @oibt  = net_income_summary.filter_by_type(:oibt )
+      @fibt  = net_income_summary.filter_by_type(:fibt )
+      @tax   = net_income_summary.filter_by_type(:tax  )
+      @ooiat = net_income_summary.filter_by_type(:ooiat)
+      @fiat  = net_income_summary.filter_by_type(:fiat )
+    
+      @fibt_tax_effect = (@fibt.total * @tax_rate).round.to_f
+      @nfi = @fibt.total + -@fibt_tax_effect + @fiat.total
+    
+      @oibt_tax_effect = (@oibt.total * @tax_rate).round.to_f
+    
+      @gm = @orev.total + @cogs.total
+      @oisbt = @gm + @oe.total
+    
+      @oisat = @oisbt + @tax.total + @fibt_tax_effect + @oibt_tax_effect
+    
+      @oi = @oisat + @oibt.total - @oibt_tax_effect + @ooiat.total
+    
+      @ci = @nfi + @oi
+    end
+
+    def -(ris2)
+      net_income_summary = FakeNetIncomeSummary.new(self, ris2)
+      return ReformulatedIncomeStatement.new(@period, net_income_summary, @tax_rate)
+    end
+
+    def operating_revenues
+      @orev
+    end
+
+    def cost_of_revenues
+      @cogs
+    end
+
+    def gross_revenue
+      cs = FinModeling::CalculationSummary.new
+      cs.title = "Gross Revenue"
+      cs.rows = [ CalculationRow.new(:key => "Operating Revenues (OR)",   :vals => [@orev.total] ),
+                  CalculationRow.new(:key => "Cost of Goods Sold (COGS)", :vals => [@cogs.total] ) ]
+      return cs
+    end
+
+    def operating_expenses
+      @oe
+    end
+
+    def income_from_sales_before_tax
+      cs = FinModeling::CalculationSummary.new
+      cs.title = "Operating Income from sales, before tax (OISBT)"
+      cs.rows = [ CalculationRow.new(:key => "Gross Margin (GM)", :vals => [@gm] ),
+                  CalculationRow.new(:key => "Operating Expense (OE)", :vals => [@oe.total] ) ]
+      return cs
+    end
+
+    def income_from_sales_after_tax
+      cs = FinModeling::CalculationSummary.new
+      cs.title = "Operating Income from sales, after tax (OISAT)"
+      cs.rows = [ CalculationRow.new(:key => "Operating income from sales (before tax)", :vals => [@oisbt] ),
+                  CalculationRow.new(:key => "Reported taxes", :vals => [@tax.total] ),
+                  CalculationRow.new(:key => "Taxes on net financing income", :vals => [@fibt_tax_effect] ),
+                  CalculationRow.new(:key => "Taxes on other operating income", :vals => [@oibt_tax_effect] ) ]
+      return cs
+    end
+
+    def operating_income_after_tax
+      cs = FinModeling::CalculationSummary.new
+      cs.title = "Operating income, after tax (OI)"
+      cs.rows = [ CalculationRow.new(:key => "Operating income after sales, after tax (OISAT)", :vals => [@oisat] ),
+                  CalculationRow.new(:key => "Other operating income, before tax (OIBT)", :vals => [@oibt.total] ),
+                  CalculationRow.new(:key => "Tax on other operating income", :vals => [-@oibt_tax_effect] ),
+                  CalculationRow.new(:key => "Other operating income, after tax (OOIAT)", :vals => [@ooiat.total] ) ]
+      return cs
+    end
+
+    def net_financing_income
+      cs = FinModeling::CalculationSummary.new
+      cs.title = "Net financing income, after tax (NFI)"
+      cs.rows = [ CalculationRow.new(:key => "Financing income, before tax (FIBT)", :vals => [@fibt.total] ),
+                  CalculationRow.new(:key => "Tax effect (FIBT_TAX_EFFECT)", :vals => [-@fibt_tax_effect] ),
+                  CalculationRow.new(:key => "Financing income, after tax (FIAT)", :vals => [@fiat.total] ) ]
+      return cs
+    end
+
+    def comprehensive_income
+      cs = FinModeling::CalculationSummary.new
+      cs.title = "Comprehensive income (CI)"
+      cs.rows = [ CalculationRow.new(:key => "Operating income, after tax (OI)", :vals => [@oi] ),
+                  CalculationRow.new(:key => "Net financing income, after tax (NFI)", :vals => [@nfi] ) ]
+      return cs
+    end
+
+    def gross_margin
+      gross_revenue.total / operating_revenues.total
+    end
+
+    def sales_profit_margin
+      income_from_sales_after_tax.total / operating_revenues.total
+    end
+
+    def operating_profit_margin
+      operating_income_after_tax.total / operating_revenues.total
+    end
+
+    def fi_over_sales
+      net_financing_income.total / operating_revenues.total
+    end
+
+    def ni_over_sales
+      comprehensive_income.total / operating_revenues.total
+    end
+
+    def sales_over_noa(reformed_bal_sheet)
+      ratio = operating_revenues.total / reformed_bal_sheet.net_operating_assets.total
+      Ratio.new(ratio).annualize(from_days=@period.days, to_days=365.0)
+    end
+
+    def fi_over_nfa(reformed_bal_sheet)
+      ratio = net_financing_income.total / reformed_bal_sheet.net_financial_assets.total
+      Ratio.new(ratio).annualize(from_days=@period.days, to_days=365.0)
+    end
+
+    def revenue_growth(prev)
+      rate = (operating_revenues.total - prev.operating_revenues.total) / prev.operating_revenues.total
+      return annualize_rate(prev, rate)
+    end
+
+    def core_oi_growth(prev)
+      rate = (income_from_sales_after_tax.total - prev.income_from_sales_after_tax.total) / prev.income_from_sales_after_tax.total
+      return annualize_rate(prev, rate)
+    end
+
+    def oi_growth(prev)
+      rate = (operating_income_after_tax.total - prev.operating_income_after_tax.total) / prev.operating_income_after_tax.total
+      return annualize_rate(prev, rate)
+    end
+
+    def re_oi(prev_bal_sheet, expected_rate_of_return=0.10)
+      e_ror = deannualize_rate(prev_bal_sheet, expected_rate_of_return)
+      return (operating_income_after_tax.total - (e_ror * prev_bal_sheet.net_operating_assets.total))
+    end
+
+    def self.empty_analysis
+      analysis = CalculationSummary.new
+      analysis.title = ""
+      analysis.rows = []
+
+      analysis.header_row = CalculationHeader.new(:key => "",    :vals => ["Unknown..."])
+
+      analysis.rows << CalculationRow.new(:key => "Revenue ($MM)",  :vals => [nil])
+      if Config.income_detail_enabled?
+        analysis.rows << CalculationRow.new(:key => "COGS ($MM)",   :vals => [nil])
+        analysis.rows << CalculationRow.new(:key => "GM ($MM)",     :vals => [nil])
+        analysis.rows << CalculationRow.new(:key => "OE ($MM)",     :vals => [nil])
+        analysis.rows << CalculationRow.new(:key => "OISBT ($MM)",  :vals => [nil])
+      end
+      analysis.rows << CalculationRow.new(:key => "Core OI ($MM)",  :vals => [nil])
+      analysis.rows << CalculationRow.new(:key => "OI ($MM)",       :vals => [nil])
+      analysis.rows << CalculationRow.new(:key => "FI ($MM)",       :vals => [nil])
+      analysis.rows << CalculationRow.new(:key => "NI ($MM)",       :vals => [nil])
+      analysis.rows << CalculationRow.new(:key => "Gross Margin",   :vals => [nil])
+      analysis.rows << CalculationRow.new(:key => "Sales PM",       :vals => [nil])
+      analysis.rows << CalculationRow.new(:key => "Operating PM",   :vals => [nil])
+      analysis.rows << CalculationRow.new(:key => "FI / Sales",     :vals => [nil])
+      analysis.rows << CalculationRow.new(:key => "NI / Sales",     :vals => [nil])
+      analysis.rows << CalculationRow.new(:key => "Sales / NOA",    :vals => [nil])
+      analysis.rows << CalculationRow.new(:key => "FI / NFA",       :vals => [nil])
+      analysis.rows << CalculationRow.new(:key => "Revenue Growth", :vals => [nil])
+      analysis.rows << CalculationRow.new(:key => "Core OI Growth", :vals => [nil])
+      analysis.rows << CalculationRow.new(:key => "OI Growth",      :vals => [nil])
+      analysis.rows << CalculationRow.new(:key => "ReOI ($MM)",     :vals => [nil])
+
+      return analysis
+    end
+
+    def analysis(re_bs, prev_re_is, prev_re_bs)
+      analysis = CalculationSummary.new
+      analysis.title = ""
+      analysis.rows = []
+  
+      if re_bs.nil?
+        analysis.header_row = CalculationHeader.new(:key => "",   :vals => ["Unknown..."])
+      else
+        analysis.header_row = CalculationHeader.new(:key => "",   :vals => [re_bs.period.to_pretty_s])
+      end
+  
+      analysis.rows << CalculationRow.new(:key => "Revenue ($MM)",   :vals => [operating_revenues.total.to_nearest_million])
+      if Config.income_detail_enabled?
+        analysis.rows << CalculationRow.new(:key => "COGS ($MM)",    :vals => [@cogs.total.to_nearest_million])
+        analysis.rows << CalculationRow.new(:key => "GM ($MM)",      :vals => [@gm.to_nearest_million])
+        analysis.rows << CalculationRow.new(:key => "OE ($MM)",      :vals => [@oe.total.to_nearest_million])
+        analysis.rows << CalculationRow.new(:key => "OISBT ($MM)",   :vals => [income_from_sales_before_tax.total.to_nearest_million])
+      end
+      analysis.rows << CalculationRow.new(:key => "Core OI ($MM)",   :vals => [income_from_sales_after_tax.total.to_nearest_million])
+      analysis.rows << CalculationRow.new(:key => "OI ($MM)",        :vals => [operating_income_after_tax.total.to_nearest_million])
+      analysis.rows << CalculationRow.new(:key => "FI ($MM)",        :vals => [net_financing_income.total.to_nearest_million])
+      analysis.rows << CalculationRow.new(:key => "NI ($MM)",        :vals => [comprehensive_income.total.to_nearest_million])
+      analysis.rows << CalculationRow.new(:key => "Gross Margin",    :vals => [gross_margin])
+      analysis.rows << CalculationRow.new(:key => "Sales PM",        :vals => [sales_profit_margin])
+      analysis.rows << CalculationRow.new(:key => "Operating PM",    :vals => [operating_profit_margin])
+      analysis.rows << CalculationRow.new(:key => "FI / Sales",      :vals => [fi_over_sales])
+      analysis.rows << CalculationRow.new(:key => "NI / Sales",      :vals => [ni_over_sales])
+
+      if !prev_re_bs.nil? && !prev_re_is.nil?
+        analysis.rows << CalculationRow.new(:key => "Sales / NOA",   :vals => [sales_over_noa(prev_re_bs)])
+        analysis.rows << CalculationRow.new(:key => "FI / NFA",      :vals => [fi_over_nfa(   prev_re_bs)])
+        analysis.rows << CalculationRow.new(:key => "Revenue Growth",:vals => [revenue_growth(prev_re_is)])
+        analysis.rows << CalculationRow.new(:key => "Core OI Growth",:vals => [core_oi_growth(prev_re_is)])
+        analysis.rows << CalculationRow.new(:key => "OI Growth",     :vals => [oi_growth(     prev_re_is)])
+        analysis.rows << CalculationRow.new(:key => "ReOI ($MM)",    :vals => [re_oi(         prev_re_bs).to_nearest_million])
+      else
+        analysis.rows << CalculationRow.new(:key => "Sales / NOA",   :vals => [nil])
+        analysis.rows << CalculationRow.new(:key => "FI / NFA",      :vals => [nil])
+        analysis.rows << CalculationRow.new(:key => "Revenue Growth",:vals => [nil])
+        analysis.rows << CalculationRow.new(:key => "Core OI Growth",:vals => [nil])
+        analysis.rows << CalculationRow.new(:key => "OI Growth",     :vals => [nil])
+        analysis.rows << CalculationRow.new(:key => "ReOI ($MM)",    :vals => [nil])
+      end
+  
+      return analysis
+    end
+
+    def self.forecast_next(period, policy, last_re_bs, last_re_is)
+      operating_revenues = last_re_is.operating_revenues.total * (1.0 + Rate.new(policy.revenue_growth).yearly_to_quarterly)
+      income_from_sales_after_tax = operating_revenues * policy.sales_pm
+      net_financing_income = last_re_bs.net_financial_assets.total * Ratio.new(policy.fi_over_nfa).yearly_to_quarterly
+
+      comprehensive_income = income_from_sales_after_tax + net_financing_income
+
+      ForecastedReformulatedIncomeStatement.new(period, operating_revenues, 
+                                                income_from_sales_after_tax,
+                                                net_financing_income, comprehensive_income)
+    end
+
+    private
+
+    def annualize_rate(prev, rate)
+      from_days = case
+        when prev.period.is_instant?
+          Xbrlware::DateUtil.days_between(prev.period.value,             @period.value["end_date"])
+        when prev.period.is_duration?
+          Xbrlware::DateUtil.days_between(prev.period.value["end_date"], @period.value["end_date"])
+      end
+      Rate.new(rate).annualize(from_days, to_days=365)
+    end
+
+    def deannualize_rate(prev, rate)
+      to_days = case
+        when prev.period.is_instant?
+          Xbrlware::DateUtil.days_between(prev.period.value,             @period.value["end_date"])
+        when prev.period.is_duration?
+          Xbrlware::DateUtil.days_between(prev.period.value["end_date"], @period.value["end_date"])
+      end
+      Rate.new(rate).annualize(from_days=365, to_days)
+    end
+
+  end
+
+  class ForecastedReformulatedIncomeStatement < ReformulatedIncomeStatement
+    def initialize(period, operating_revenues, income_from_sales_after_tax, net_financing_income, comprehensive_income)
+      @period = period
+      @orev = operating_revenues
+      @income_from_sales_after_tax = income_from_sales_after_tax
+      @net_financing_income = net_financing_income
+      @comprehensive_income = comprehensive_income
+    end
+
+    def -(ris2)
+      raise RuntimeError.new("not implmeneted")
+    end
+
+    def operating_revenues
+      cs = FinModeling::CalculationSummary.new
+      cs.title = "Operating Revenues"
+      cs.rows = [ CalculationRow.new(:key => "Operating Revenues (OR)", :vals => [@orev] ) ]
+      return cs
+    end
+
+    def cost_of_revenues
+      nil
+    end
+
+    def gross_revenue
+      nil
+    end
+
+    def operating_expenses
+      nil
+    end
+
+    def income_from_sales_before_tax
+      nil
+    end
+
+    def income_from_sales_after_tax
+      cs = FinModeling::CalculationSummary.new
+      cs.title = "Operating Income from sales, after tax (OISAT)"
+      cs.rows = [ CalculationRow.new(:key => "Operating income from sales (after tax)", :vals => [@income_from_sales_after_tax] ) ]
+      return cs
+    end
+
+    def operating_income_after_tax
+      income_from_sales_after_tax # this simplified version assumes no non-sales operating income
+    end
+
+    def net_financing_income
+      cs = FinModeling::CalculationSummary.new
+      cs.title = "Net financing income, after tax (NFI)"
+      cs.rows = [ CalculationRow.new(:key => "Net financing income", :vals => [@net_financing_income] ) ]
+      return cs
+    end
+
+    def comprehensive_income
+      cs = FinModeling::CalculationSummary.new
+      cs.title = "Comprehensive Income (CI)"
+      cs.rows = [ CalculationRow.new(:key => "Comprehensive income", :vals => [@comprehensive_income] ) ]
+      return cs
+    end
+
+    def analysis(re_bs, prev_re_is, prev_re_bs)
+      analysis = CalculationSummary.new
+      analysis.title = ""
+      analysis.rows = []
+  
+      if re_bs.nil?
+        analysis.header_row = CalculationHeader.new(:key => "",   :vals => ["Unknown..."])
+      else
+        analysis.header_row = CalculationHeader.new(:key => "",   :vals => [re_bs.period.to_pretty_s + "E"])
+      end
+  
+      analysis.rows << CalculationRow.new(:key => "Revenue ($MM)",   :vals => [operating_revenues.total.to_nearest_million])
+      if Config.income_detail_enabled?
+        analysis.rows << CalculationRow.new(:key => "COGS ($MM)",    :vals => [nil])
+        analysis.rows << CalculationRow.new(:key => "GM ($MM)",      :vals => [nil])
+        analysis.rows << CalculationRow.new(:key => "OE ($MM)",      :vals => [nil])
+        analysis.rows << CalculationRow.new(:key => "OISBT ($MM)",   :vals => [nil])
+      end
+      analysis.rows << CalculationRow.new(:key => "Core OI ($MM)",   :vals => [income_from_sales_after_tax.total.to_nearest_million])
+      analysis.rows << CalculationRow.new(:key => "OI ($MM)",        :vals => [nil])
+      analysis.rows << CalculationRow.new(:key => "FI ($MM)",        :vals => [net_financing_income.total.to_nearest_million])
+      analysis.rows << CalculationRow.new(:key => "NI ($MM)",        :vals => [comprehensive_income.total.to_nearest_million])
+      analysis.rows << CalculationRow.new(:key => "Gross Margin",    :vals => [nil])
+      analysis.rows << CalculationRow.new(:key => "Sales PM",        :vals => [sales_profit_margin])
+      analysis.rows << CalculationRow.new(:key => "Operating PM",    :vals => [nil])
+      analysis.rows << CalculationRow.new(:key => "FI / Sales",      :vals => [fi_over_sales])
+      analysis.rows << CalculationRow.new(:key => "NI / Sales",      :vals => [ni_over_sales])
+
+      if !prev_re_bs.nil? && !prev_re_is.nil?
+        analysis.rows << CalculationRow.new(:key => "Sales / NOA",   :vals => [sales_over_noa(prev_re_bs)])
+        analysis.rows << CalculationRow.new(:key => "FI / NFA",      :vals => [fi_over_nfa(   prev_re_bs)])
+        analysis.rows << CalculationRow.new(:key => "Revenue Growth",:vals => [revenue_growth(prev_re_is)])
+        analysis.rows << CalculationRow.new(:key => "Core OI Growth",:vals => [core_oi_growth(prev_re_is)])
+        analysis.rows << CalculationRow.new(:key => "OI Growth",     :vals => [nil])
+        analysis.rows << CalculationRow.new(:key => "ReOI ($MM)",    :vals => [re_oi(         prev_re_bs).to_nearest_million])
+      else
+        analysis.rows << CalculationRow.new(:key => "Sales / NOA",   :vals => [nil])
+        analysis.rows << CalculationRow.new(:key => "FI / NFA",      :vals => [nil])
+        analysis.rows << CalculationRow.new(:key => "Revenue Growth",:vals => [nil])
+        analysis.rows << CalculationRow.new(:key => "Core OI Growth",:vals => [nil])
+        analysis.rows << CalculationRow.new(:key => "OI Growth",     :vals => [nil])
+        analysis.rows << CalculationRow.new(:key => "ReOI ($MM)",    :vals => [nil])
+      end
+  
+      return analysis
+    end
+  end
+end

data/lib/finmodeling/string_helpers.rb

@@ -0,0 +1,26 @@
+class String
+  def fixed_width_left_justify(width)
+    return self[0..(width-1  )]       if self.length == width
+    return self[0..(width-1-3)]+"..." if self.length > width
+    return self + (" " * (width - self.length))
+  end
+
+  def fixed_width_right_justify(width)
+    return       self[(-width  )..-1] if self.length == width
+    return "..."+self[(-width+3)..-1] if self.length > width
+    return (" " * (width - self.length)) + self
+  end
+
+  def with_thousands_separators
+    self.reverse.scan(/(?:\d*\.)?\d{1,3}-?/).join(',').reverse
+  end
+
+  def cap_decimals(num_decimals)
+    r = Regexp.new('(.*\.[0-9]{' + num_decimals.to_s + '})[0-9]*')
+    self.gsub(r, '\1')
+  end
+
+  def matches_regexes?(regexes)
+    return regexes.inject(false){ |matches, regex| matches or regex =~ self }
+  end
+end

data/lib/finmodeling/version.rb

@@ -0,0 +1,3 @@
+module FinModeling
+  VERSION = "0.1"
+end

data/lib/finmodeling.rb

@@ -0,0 +1,70 @@
+require 'fileutils'
+require 'digest' 
+require 'sec_query'
+require 'edgar'
+
+require 'xbrlware-ruby19'
+require 'xbrlware-extras'
+
+require 'naive_bayes'
+require 'statsample'
+
+require 'finmodeling/float_helpers'
+require 'finmodeling/string_helpers'
+require 'finmodeling/factory'
+
+require 'finmodeling/paths'
+
+require 'finmodeling/has_string_classifer'
+
+require 'finmodeling/period_array'
+require 'finmodeling/rate'
+require 'finmodeling/ratio'
+require 'finmodeling/company'
+
+require 'finmodeling/company_filings'
+require 'finmodeling/company_filing'
+require 'finmodeling/annual_report_filing'
+require 'finmodeling/quarterly_report_filing'
+
+require 'finmodeling/array_with_stats'
+require 'finmodeling/calculation_summary'
+
+require 'finmodeling/can_classify_rows'
+require 'finmodeling/can_cache_classifications'
+require 'finmodeling/can_cache_summaries'
+
+require 'finmodeling/assets_item_vectors'
+require 'finmodeling/assets_item'
+require 'finmodeling/liabs_and_equity_item_vectors'
+require 'finmodeling/liabs_and_equity_item'
+require 'finmodeling/income_statement_item_vectors'
+require 'finmodeling/income_statement_item'
+require 'finmodeling/cash_change_item_vectors'
+require 'finmodeling/cash_change_item'
+
+require 'finmodeling/company_filing_calculation'
+require 'finmodeling/balance_sheet_calculation'
+require 'finmodeling/assets_calculation'
+require 'finmodeling/liabs_and_equity_calculation'
+require 'finmodeling/income_statement_calculation'
+require 'finmodeling/net_income_calculation'
+require 'finmodeling/cash_flow_statement_calculation'
+require 'finmodeling/cash_change_calculation'
+
+require 'finmodeling/reformulated_income_statement'
+require 'finmodeling/reformulated_balance_sheet'
+require 'finmodeling/reformulated_cash_flow_statement'
+
+require 'finmodeling/config'
+
+require 'finmodeling/classifiers'
+FinModeling::Classifiers.train
+
+require 'finmodeling/balance_sheet_analyses'
+require 'finmodeling/income_statement_analyses'
+
+require 'finmodeling/generic_forecasting_policy'
+require 'finmodeling/constant_forecasting_policy'
+require 'finmodeling/forecasts'
+

data/spec/annual_report_filing_spec.rb

@@ -0,0 +1,68 @@
+# annual_report_filing_spec.rb
+
+require 'spec_helper'
+
+describe FinModeling::AnnualReportFiling  do
+  before(:all) do
+    company = FinModeling::Company.new(FinModeling::Mocks::Entity.new)
+    filing_url = company.annual_reports.last.link
+    FinModeling::Config::disable_caching 
+    @filing = FinModeling::AnnualReportFiling.download(filing_url)
+  end
+
+  after(:all) do
+    FinModeling::Config::enable_caching 
+  end
+
+  subject { @filing }
+  its(:balance_sheet)       { should be_a FinModeling::BalanceSheetCalculation }
+  its(:income_statement)    { should be_a FinModeling::IncomeStatementCalculation }
+  its(:cash_flow_statement) { should be_a FinModeling::CashFlowStatementCalculation }
+
+  its(:is_valid?) { should == (@filing.income_statement.is_valid? && @filing.balance_sheet.is_valid? && @filing.cash_flow_statement.is_valid?) }
+
+  describe "write_constructor" do
+    before(:all) do
+      file_name = "/tmp/finmodeling-annual-rpt.rb"
+      schema_version_item_name = "@schema_version"
+      item_name = "@annual_rpt"
+      file = File.open(file_name, "w")
+      @filing.write_constructor(file, item_name)
+      file.close
+
+      eval(File.read(file_name))
+
+      @schema_version = eval(schema_version_item_name)
+      @loaded_filing = eval(item_name)
+    end
+
+    it "writes itself to a file, and saves a schema version of 1.1" do
+      @schema_version.should be == 1.1
+    end
+
+    it "writes itself to a file, and when reloaded, has the same periods" do
+      expected_periods = @filing.balance_sheet.periods.map{|x| x.to_pretty_s}.join(',')
+      @loaded_filing.balance_sheet.periods.map{|x| x.to_pretty_s}.join(',').should == expected_periods
+    end
+    it "writes itself to a file, and when reloaded, has the same net operating assets" do
+      period = @filing.balance_sheet.periods.last
+      expected_noa = @filing.balance_sheet.reformulated(period).net_operating_assets.total
+      @loaded_filing.balance_sheet.reformulated(period).net_operating_assets.total.should be_within(1.0).of(expected_noa)
+    end
+    it "writes itself to a file, and when reloaded, has the same net financing income" do
+      period = @filing.income_statement.periods.last
+      expected_nfi = @filing.income_statement.reformulated(period).net_financing_income.total
+      @loaded_filing.income_statement.reformulated(period).net_financing_income.total.should be_within(1.0).of(expected_nfi)
+    end
+    it "writes itself to a file, and when reloaded, has the same net change in cash" do
+      period = @filing.cash_flow_statement.periods.last
+	  expected_cash_change = @filing.cash_flow_statement.cash_change_calculation.summary(:period=>period).total
+	  @loaded_filing.cash_flow_statement.cash_change_calculation.summary(:period=>period).total.should be_within(1.0).of(expected_cash_change)
+    end
+    it "writes itself to a file, and when reloaded, has the same disclosures" do
+      period = @filing.disclosures.first.periods.last
+      expected_total = @filing.disclosures.first.summary(:period=>period).total
+      @loaded_filing.disclosures.first.summary(:period=>period).total.should == expected_total
+    end
+  end
+end

data/spec/assets_calculation_spec.rb

@@ -0,0 +1,21 @@
+# assets_calculation_spec.rb
+
+require 'spec_helper'
+
+describe FinModeling::AssetsCalculation  do
+  before(:all) do
+    google_2011_annual_rpt = "http://www.sec.gov/Archives/edgar/data/1288776/000119312512025336/0001193125-12-025336-index.htm"
+    filing = FinModeling::AnnualReportFiling.download google_2011_annual_rpt
+    @bal_sheet = filing.balance_sheet
+
+    @period = @bal_sheet.periods.last
+    @a = @bal_sheet.assets_calculation
+  end
+
+  describe "summary" do
+    it "only requires a period (knows how debts/credits work and whether to flip the total)" do
+      @a.summary(:period=>@period).should be_an_instance_of FinModeling::CalculationSummary
+    end
+  end
+end
+