@luquimbo/bi-superpowers 1.0.0

package/library/examples/finance-reporting/measures.dax

@@ -0,0 +1,557 @@
+// ============================================================================
+// FINANCE REPORTING - DAX MEASURE LIBRARY
+// ============================================================================
+// Comprehensive measures for P&L, Balance Sheet, and Financial Analysis
+// All measures follow BI Agent Superpowers naming conventions
+// ============================================================================
+
+
+// ----------------------------------------------------------------------------
+// BASE SCENARIO MEASURES
+// ----------------------------------------------------------------------------
+
+// Generic amount (all scenarios)
+Amount =
+SUM(FactFinancials[Amount])
+
+// Actual only (with sign correction)
+Actual =
+CALCULATE(
+    SUMX(
+        FactFinancials,
+        FactFinancials[Amount] * RELATED(DimAccount[NaturalSign])
+    ),
+    DimScenario[IsActual] = TRUE()
+)
+
+// Budget only
+Budget =
+CALCULATE(
+    SUMX(
+        FactFinancials,
+        FactFinancials[Amount] * RELATED(DimAccount[NaturalSign])
+    ),
+    DimScenario[ScenarioName] = "Budget"
+)
+
+// Forecast only
+Forecast =
+CALCULATE(
+    SUMX(
+        FactFinancials,
+        FactFinancials[Amount] * RELATED(DimAccount[NaturalSign])
+    ),
+    DimScenario[IsForecast] = TRUE()
+)
+
+
+// ----------------------------------------------------------------------------
+// INCOME STATEMENT - LINE ITEMS
+// ----------------------------------------------------------------------------
+
+Revenue =
+CALCULATE(
+    [Actual],
+    DimAccount[AccountType] = "Revenue"
+)
+
+COGS =
+CALCULATE(
+    [Actual],
+    DimAccount[AccountType] = "COGS"
+)
+
+Gross Profit =
+[Revenue] - [COGS]
+
+Operating Expenses =
+CALCULATE(
+    [Actual],
+    DimAccount[AccountType] = "OpEx"
+)
+
+// EBITDA = Gross Profit - OpEx (before D&A)
+EBITDA =
+[Gross Profit] - [Operating Expenses]
+
+// Operating Income (after D&A)
+Operating Income =
+CALCULATE(
+    [Actual],
+    DimAccount[AccountGroup] IN {"Net Revenue", "COGS", "SG&A", "R&D", "D&A"}
+)
+
+Other Income =
+CALCULATE(
+    [Actual],
+    DimAccount[AccountType] = "OtherIncome"
+)
+
+Other Expense =
+CALCULATE(
+    [Actual],
+    DimAccount[AccountType] = "OtherExpense"
+)
+
+Interest Expense =
+CALCULATE(
+    [Actual],
+    DimAccount[AccountSubGroup] = "Interest Expense"
+)
+
+// EBT = Earnings Before Tax
+EBT =
+[Operating Income] + [Other Income] - [Other Expense]
+
+Income Tax =
+CALCULATE(
+    [Actual],
+    DimAccount[AccountType] = "Tax"
+)
+
+Net Income =
+[EBT] - [Income Tax]
+
+
+// ----------------------------------------------------------------------------
+// INCOME STATEMENT - MARGINS
+// ----------------------------------------------------------------------------
+
+Gross Margin % =
+DIVIDE([Gross Profit], [Revenue])
+
+Operating Margin % =
+DIVIDE([Operating Income], [Revenue])
+
+EBITDA Margin % =
+DIVIDE([EBITDA], [Revenue])
+
+Net Margin % =
+DIVIDE([Net Income], [Revenue])
+
+
+// ----------------------------------------------------------------------------
+// BUDGET VARIANCE
+// ----------------------------------------------------------------------------
+
+Budget Revenue =
+CALCULATE(
+    [Budget],
+    DimAccount[AccountType] = "Revenue"
+)
+
+Budget COGS =
+CALCULATE(
+    [Budget],
+    DimAccount[AccountType] = "COGS"
+)
+
+Budget OpEx =
+CALCULATE(
+    [Budget],
+    DimAccount[AccountType] = "OpEx"
+)
+
+// Variance = Actual - Budget
+Variance =
+[Actual] - [Budget]
+
+Variance % =
+DIVIDE([Variance], ABS([Budget]))
+
+// Revenue variance
+Revenue Variance =
+[Revenue] - [Budget Revenue]
+
+Revenue Variance % =
+DIVIDE([Revenue Variance], ABS([Budget Revenue]))
+
+// Expense variance (favorable when under budget)
+OpEx Variance =
+[Budget OpEx] - [Operating Expenses]
+
+OpEx Variance % =
+DIVIDE([OpEx Variance], ABS([Budget OpEx]))
+
+// Variance status indicator
+Variance Status =
+VAR _Variance = [Variance]
+VAR _AccountType = SELECTEDVALUE(DimAccount[AccountType])
+VAR _IsExpense = _AccountType IN {"COGS", "OpEx", "OtherExpense", "Tax"}
+RETURN
+    SWITCH(
+        TRUE(),
+        ISBLANK(_Variance), BLANK(),
+        ABS(_Variance) < 0.01, "On Plan",
+        _IsExpense && _Variance < 0, "Favorable",
+        _IsExpense && _Variance > 0, "Unfavorable",
+        NOT _IsExpense && _Variance > 0, "Favorable",
+        "Unfavorable"
+    )
+
+// Variance color for conditional formatting
+Variance Color =
+VAR _Status = [Variance Status]
+RETURN
+    SWITCH(
+        _Status,
+        "Favorable", "#166534",
+        "Unfavorable", "#991B1B",
+        "On Plan", "#525252",
+        "#A3A3A3"
+    )
+
+
+// ----------------------------------------------------------------------------
+// YEAR-TO-DATE (YTD)
+// ----------------------------------------------------------------------------
+
+Revenue YTD =
+TOTALYTD(
+    [Revenue],
+    DimDate[Date],
+    "6-30"  // Fiscal year end (adjust as needed)
+)
+
+Gross Profit YTD =
+TOTALYTD([Gross Profit], DimDate[Date], "6-30")
+
+EBITDA YTD =
+TOTALYTD([EBITDA], DimDate[Date], "6-30")
+
+Net Income YTD =
+TOTALYTD([Net Income], DimDate[Date], "6-30")
+
+Budget YTD =
+TOTALYTD([Budget], DimDate[Date], "6-30")
+
+Variance YTD =
+[Actual] - [Budget YTD]  // Note: Uses actual which is already YTD in context
+
+
+// ----------------------------------------------------------------------------
+// PRIOR YEAR COMPARISON
+// ----------------------------------------------------------------------------
+
+Revenue PY =
+CALCULATE(
+    [Revenue],
+    SAMEPERIODLASTYEAR(DimDate[Date])
+)
+
+Gross Profit PY =
+CALCULATE(
+    [Gross Profit],
+    SAMEPERIODLASTYEAR(DimDate[Date])
+)
+
+Net Income PY =
+CALCULATE(
+    [Net Income],
+    SAMEPERIODLASTYEAR(DimDate[Date])
+)
+
+Revenue YTD PY =
+CALCULATE(
+    [Revenue YTD],
+    SAMEPERIODLASTYEAR(DimDate[Date])
+)
+
+// Year-over-Year Growth
+Revenue YoY % =
+VAR _Current = [Revenue]
+VAR _PY = [Revenue PY]
+RETURN
+    DIVIDE(_Current - _PY, ABS(_PY))
+
+Revenue YoY Var =
+[Revenue] - [Revenue PY]
+
+Net Income YoY % =
+VAR _Current = [Net Income]
+VAR _PY = [Net Income PY]
+RETURN
+    DIVIDE(_Current - _PY, ABS(_PY))
+
+
+// ----------------------------------------------------------------------------
+// TRAILING TWELVE MONTHS (TTM)
+// ----------------------------------------------------------------------------
+
+Revenue TTM =
+CALCULATE(
+    [Revenue],
+    DATESINPERIOD(DimDate[Date], MAX(DimDate[Date]), -12, MONTH)
+)
+
+Net Income TTM =
+CALCULATE(
+    [Net Income],
+    DATESINPERIOD(DimDate[Date], MAX(DimDate[Date]), -12, MONTH)
+)
+
+EBITDA TTM =
+CALCULATE(
+    [EBITDA],
+    DATESINPERIOD(DimDate[Date], MAX(DimDate[Date]), -12, MONTH)
+)
+
+
+// ----------------------------------------------------------------------------
+// BALANCE SHEET ITEMS
+// ----------------------------------------------------------------------------
+
+Total Assets =
+CALCULATE(
+    [Actual],
+    DimAccount[AccountType] = "Asset",
+    LASTDATE(DimDate[Date])  // Point-in-time
+)
+
+Current Assets =
+CALCULATE(
+    [Actual],
+    DimAccount[AccountSubGroup] = "Current Assets",
+    LASTDATE(DimDate[Date])
+)
+
+Cash =
+CALCULATE(
+    [Actual],
+    DimAccount[AccountName] = "Cash and Cash Equivalents",
+    LASTDATE(DimDate[Date])
+)
+
+Accounts Receivable =
+CALCULATE(
+    [Actual],
+    DimAccount[AccountName] = "Accounts Receivable",
+    LASTDATE(DimDate[Date])
+)
+
+Inventory =
+CALCULATE(
+    [Actual],
+    DimAccount[AccountName] = "Inventory",
+    LASTDATE(DimDate[Date])
+)
+
+Total Liabilities =
+CALCULATE(
+    [Actual],
+    DimAccount[AccountType] = "Liability",
+    LASTDATE(DimDate[Date])
+)
+
+Current Liabilities =
+CALCULATE(
+    [Actual],
+    DimAccount[AccountSubGroup] = "Current Liabilities",
+    LASTDATE(DimDate[Date])
+)
+
+Accounts Payable =
+CALCULATE(
+    [Actual],
+    DimAccount[AccountName] = "Accounts Payable",
+    LASTDATE(DimDate[Date])
+)
+
+Total Debt =
+CALCULATE(
+    [Actual],
+    DimAccount[AccountSubGroup] IN {"Short-term Debt", "Long-term Debt"},
+    LASTDATE(DimDate[Date])
+)
+
+Total Equity =
+CALCULATE(
+    [Actual],
+    DimAccount[AccountType] = "Equity",
+    LASTDATE(DimDate[Date])
+)
+
+
+// ----------------------------------------------------------------------------
+// FINANCIAL RATIOS - PROFITABILITY
+// ----------------------------------------------------------------------------
+
+// Return on Equity
+ROE =
+DIVIDE([Net Income TTM], [Total Equity])
+
+// Return on Assets
+ROA =
+DIVIDE([Net Income TTM], [Total Assets])
+
+// Return on Invested Capital
+ROIC =
+VAR _NOPAT = [Operating Income] * (1 - 0.25)  // Assume 25% tax rate
+VAR _InvestedCapital = [Total Assets] - [Current Liabilities] + [Total Debt]
+RETURN
+    DIVIDE(_NOPAT, _InvestedCapital)
+
+
+// ----------------------------------------------------------------------------
+// FINANCIAL RATIOS - LIQUIDITY
+// ----------------------------------------------------------------------------
+
+// Current Ratio
+Current Ratio =
+DIVIDE([Current Assets], [Current Liabilities])
+
+// Quick Ratio (Acid Test)
+Quick Ratio =
+DIVIDE([Current Assets] - [Inventory], [Current Liabilities])
+
+// Cash Ratio
+Cash Ratio =
+DIVIDE([Cash], [Current Liabilities])
+
+
+// ----------------------------------------------------------------------------
+// FINANCIAL RATIOS - LEVERAGE
+// ----------------------------------------------------------------------------
+
+// Debt to Equity
+Debt to Equity =
+DIVIDE([Total Debt], [Total Equity])
+
+// Debt to Assets
+Debt to Assets =
+DIVIDE([Total Debt], [Total Assets])
+
+// Interest Coverage
+Interest Coverage =
+DIVIDE([EBITDA], ABS([Interest Expense]))
+
+// Equity Multiplier
+Equity Multiplier =
+DIVIDE([Total Assets], [Total Equity])
+
+
+// ----------------------------------------------------------------------------
+// FINANCIAL RATIOS - EFFICIENCY
+// ----------------------------------------------------------------------------
+
+// Days Sales Outstanding
+DSO =
+DIVIDE([Accounts Receivable], [Revenue TTM]) * 365
+
+// Days Payable Outstanding
+DPO =
+VAR _COGS_TTM = CALCULATE([COGS], DATESINPERIOD(DimDate[Date], MAX(DimDate[Date]), -12, MONTH))
+RETURN
+    DIVIDE([Accounts Payable], ABS(_COGS_TTM)) * 365
+
+// Days Inventory Outstanding
+DIO =
+VAR _COGS_TTM = CALCULATE([COGS], DATESINPERIOD(DimDate[Date], MAX(DimDate[Date]), -12, MONTH))
+RETURN
+    DIVIDE([Inventory], ABS(_COGS_TTM)) * 365
+
+// Cash Conversion Cycle
+Cash Conversion Cycle =
+[DSO] + [DIO] - [DPO]
+
+// Asset Turnover
+Asset Turnover =
+DIVIDE([Revenue TTM], [Total Assets])
+
+
+// ----------------------------------------------------------------------------
+// DISPLAY / FORMATTING MEASURES
+// ----------------------------------------------------------------------------
+
+Revenue Display =
+VAR _Value = [Revenue]
+RETURN
+    IF(
+        ABS(_Value) >= 1000000,
+        FORMAT(_Value / 1000000, "$#,##0.0") & "M",
+        IF(
+            ABS(_Value) >= 1000,
+            FORMAT(_Value / 1000, "$#,##0.0") & "K",
+            FORMAT(_Value, "$#,##0")
+        )
+    )
+
+Variance Display =
+VAR _Var = [Variance]
+RETURN
+    IF(
+        ISBLANK(_Var),
+        "--",
+        IF(_Var >= 0, "+", "") & FORMAT(_Var / 1000, "#,##0") & "K"
+    )
+
+YoY Display =
+VAR _YoY = [Revenue YoY %]
+RETURN
+    IF(
+        ISBLANK(_YoY),
+        "--",
+        IF(_YoY >= 0, "+", "") & FORMAT(_YoY, "0.0%")
+    )
+
+Margin Display =
+FORMAT([Net Margin %], "0.0%")
+
+Ratio Display =
+FORMAT([Current Ratio], "0.00") & "x"
+
+
+// ----------------------------------------------------------------------------
+// PERIOD LABELS
+// ----------------------------------------------------------------------------
+
+Current Period Label =
+VAR _MaxDate = MAX(DimDate[Date])
+RETURN
+    FORMAT(_MaxDate, "MMM YYYY")
+
+Selected Period Range =
+VAR _Min = MIN(DimDate[Date])
+VAR _Max = MAX(DimDate[Date])
+RETURN
+    FORMAT(_Min, "MMM D, YYYY") & " - " & FORMAT(_Max, "MMM D, YYYY")
+
+
+// ============================================================================
+// MEASURE ORGANIZATION (Display Folders)
+// ============================================================================
+//
+// 📊 Income Statement
+//    - Revenue, COGS, Gross Profit, Operating Expenses, EBITDA, Net Income
+//
+// 📈 Margins
+//    - Gross Margin %, Operating Margin %, EBITDA Margin %, Net Margin %
+//
+// 🎯 Budget Variance
+//    - Budget, Variance, Variance %, Revenue Variance, OpEx Variance
+//
+// 📅 Time Intelligence
+//    - YTD: Revenue YTD, Gross Profit YTD, Net Income YTD
+//    - Prior Year: Revenue PY, Net Income PY, Revenue YoY %
+//    - TTM: Revenue TTM, Net Income TTM, EBITDA TTM
+//
+// 📋 Balance Sheet
+//    - Total Assets, Current Assets, Cash, Inventory
+//    - Total Liabilities, Current Liabilities, Total Debt
+//    - Total Equity
+//
+// 📊 Ratios - Profitability
+//    - ROE, ROA, ROIC
+//
+// 💧 Ratios - Liquidity
+//    - Current Ratio, Quick Ratio, Cash Ratio
+//
+// ⚖️ Ratios - Leverage
+//    - Debt to Equity, Debt to Assets, Interest Coverage
+//
+// ⚡ Ratios - Efficiency
+//    - DSO, DPO, DIO, Cash Conversion Cycle, Asset Turnover
+//
+// 🎨 Display / Formatting
+//    - Revenue Display, Variance Display, Margin Display
+// ============================================================================