@luquimbo/bi-superpowers 3.1.1 → 3.2.0

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

@@ -1,557 +0,0 @@
-// ============================================================================
-// 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
-// ============================================================================