@sjunepark/fs 0.1.0

package/examples/manufacturing-group.json

@@ -0,0 +1,439 @@
+{
+  "$schema": "https://cpaikr.github.io/fs/schema/0.1/fs-document.schema.json",
+  "formatVersion": "0.1",
+  "documentId": "manufacturing-group-2025",
+  "entity": {
+    "id": "example-group",
+    "name": "Example Manufacturing Group"
+  },
+  "scope": {
+    "id": "consolidated",
+    "label": "Consolidated financial statements"
+  },
+  "units": [
+    {
+      "id": "krw-millions",
+      "label": "KRW millions",
+      "measure": "KRW",
+      "scale": 6,
+      "defaultTolerance": "0"
+    },
+    {
+      "id": "krw-per-share",
+      "label": "KRW per share",
+      "measure": "KRW/share",
+      "scale": 0
+    }
+  ],
+  "periods": [
+    {
+      "id": "fy2025",
+      "kind": "duration",
+      "start": "2025-01-01",
+      "end": "2025-12-31"
+    },
+    {
+      "id": "fy2024",
+      "kind": "duration",
+      "start": "2024-01-01",
+      "end": "2024-12-31"
+    },
+    {
+      "id": "at-2025",
+      "kind": "instant",
+      "date": "2025-12-31"
+    },
+    {
+      "id": "at-2024",
+      "kind": "instant",
+      "date": "2024-12-31"
+    }
+  ],
+  "groupingColumns": [
+    "majorGroup",
+    "valuation"
+  ],
+  "statements": [
+    {
+      "id": "balance-sheet",
+      "label": "Balance sheet",
+      "periods": [
+        "at-2025",
+        "at-2024"
+      ],
+      "items": [
+        {
+          "id": "cash",
+          "label": "Cash",
+          "unit": "krw-millions",
+          "values": {
+            "at-2025": "400",
+            "at-2024": "350"
+          },
+          "rollupTo": "assets",
+          "groupings": {
+            "majorGroup": "Assets",
+            "valuation": "Cash"
+          }
+        },
+        {
+          "id": "inventory",
+          "label": "Inventory",
+          "unit": "krw-millions",
+          "values": {
+            "at-2025": "600",
+            "at-2024": "550"
+          },
+          "rollupTo": "assets",
+          "groupings": {
+            "majorGroup": "Assets",
+            "valuation": "NWC"
+          }
+        },
+        {
+          "id": "assets",
+          "label": "Total assets",
+          "unit": "krw-millions",
+          "values": {
+            "at-2025": "1000",
+            "at-2024": "900"
+          },
+          "groupings": {
+            "majorGroup": "Assets",
+            "valuation": null
+          }
+        },
+        {
+          "id": "liabilities",
+          "label": "Liabilities",
+          "unit": "krw-millions",
+          "values": {
+            "at-2025": "450",
+            "at-2024": "400"
+          },
+          "rollupTo": "liabilities-and-equity",
+          "groupings": {
+            "majorGroup": "Liabilities and equity",
+            "valuation": "Debt"
+          }
+        },
+        {
+          "id": "equity",
+          "label": "Equity",
+          "unit": "krw-millions",
+          "values": {
+            "at-2025": "550",
+            "at-2024": "500"
+          },
+          "rollupTo": "liabilities-and-equity",
+          "groupings": {
+            "majorGroup": "Liabilities and equity",
+            "valuation": "Equity"
+          }
+        },
+        {
+          "id": "liabilities-and-equity",
+          "label": "Liabilities and equity",
+          "unit": "krw-millions",
+          "values": {
+            "at-2025": "1000",
+            "at-2024": "900"
+          },
+          "groupings": {
+            "majorGroup": "Liabilities and equity",
+            "valuation": null
+          }
+        }
+      ]
+    },
+    {
+      "id": "income-statement",
+      "label": "Income statement",
+      "periods": [
+        "fy2025",
+        "fy2024"
+      ],
+      "items": [
+        {
+          "id": "product-revenue",
+          "label": "Product revenue",
+          "unit": "krw-millions",
+          "values": {
+            "fy2025": "60",
+            "fy2024": "50"
+          },
+          "rollupTo": "revenue",
+          "groupings": {
+            "majorGroup": "Revenue",
+            "valuation": "Revenue"
+          }
+        },
+        {
+          "id": "service-revenue",
+          "label": "Service revenue",
+          "unit": "krw-millions",
+          "values": {
+            "fy2025": "40",
+            "fy2024": "30"
+          },
+          "rollupTo": "revenue",
+          "groupings": {
+            "majorGroup": "Revenue",
+            "valuation": "Revenue"
+          }
+        },
+        {
+          "id": "revenue",
+          "label": "Revenue",
+          "unit": "krw-millions",
+          "values": {
+            "fy2025": "100",
+            "fy2024": "80"
+          },
+          "rollupTo": "gross-profit",
+          "groupings": {
+            "majorGroup": "Revenue",
+            "valuation": "Revenue"
+          }
+        },
+        {
+          "id": "materials",
+          "label": "Materials",
+          "unit": "krw-millions",
+          "values": {
+            "fy2025": "-35",
+            "fy2024": "-30"
+          },
+          "rollupTo": "cost-of-sales",
+          "groupings": {
+            "majorGroup": "Cost of sales",
+            "valuation": null
+          }
+        },
+        {
+          "id": "labor",
+          "label": "Labor",
+          "unit": "krw-millions",
+          "values": {
+            "fy2025": "-25",
+            "fy2024": "-20"
+          },
+          "rollupTo": "cost-of-sales",
+          "groupings": {
+            "majorGroup": "Cost of sales",
+            "valuation": null
+          }
+        },
+        {
+          "id": "cost-of-sales",
+          "label": "Cost of sales",
+          "unit": "krw-millions",
+          "values": {
+            "fy2025": "-60",
+            "fy2024": "-50"
+          },
+          "rollupTo": "gross-profit",
+          "groupings": {
+            "majorGroup": "Cost of sales",
+            "valuation": null
+          }
+        },
+        {
+          "id": "gross-profit",
+          "label": "Gross profit",
+          "unit": "krw-millions",
+          "values": {
+            "fy2025": "41",
+            "fy2024": "30"
+          },
+          "groupings": {
+            "majorGroup": "Profit",
+            "valuation": "EBITDA"
+          }
+        },
+        {
+          "id": "basic-eps",
+          "label": "Basic EPS",
+          "unit": "krw-per-share",
+          "values": {
+            "fy2025": "1250",
+            "fy2024": {
+              "unavailable": true
+            }
+          },
+          "groupings": {
+            "majorGroup": "Per share",
+            "valuation": "EPS"
+          }
+        }
+      ]
+    },
+    {
+      "id": "cash-flow-statement",
+      "label": "Cash flow statement",
+      "periods": [
+        "fy2025",
+        "fy2024"
+      ],
+      "items": [
+        {
+          "id": "operating",
+          "label": "Operating cash flow",
+          "unit": "krw-millions",
+          "values": {
+            "fy2025": "30",
+            "fy2024": "25"
+          },
+          "rollupTo": "net-cash-flow",
+          "groupings": {
+            "majorGroup": "Cash flow",
+            "valuation": null
+          }
+        },
+        {
+          "id": "investing",
+          "label": "Investing cash flow",
+          "unit": "krw-millions",
+          "values": {
+            "fy2025": "-10",
+            "fy2024": "-8"
+          },
+          "rollupTo": "net-cash-flow",
+          "groupings": {
+            "majorGroup": "Cash flow",
+            "valuation": null
+          }
+        },
+        {
+          "id": "financing",
+          "label": "Financing cash flow",
+          "unit": "krw-millions",
+          "values": {
+            "fy2025": "0",
+            "fy2024": "-2"
+          },
+          "rollupTo": "net-cash-flow",
+          "groupings": {
+            "majorGroup": "Cash flow",
+            "valuation": null
+          }
+        },
+        {
+          "id": "net-cash-flow",
+          "label": "Net cash flow",
+          "unit": "krw-millions",
+          "values": {
+            "fy2025": "20",
+            "fy2024": "15"
+          },
+          "groupings": {
+            "majorGroup": "Cash flow",
+            "valuation": null
+          }
+        }
+      ]
+    },
+    {
+      "id": "equity-statement",
+      "label": "Statement of changes in equity",
+      "periods": [
+        "at-2025",
+        "at-2024"
+      ],
+      "items": [
+        {
+          "id": "share-capital",
+          "label": "Share capital",
+          "unit": "krw-millions",
+          "values": {
+            "at-2025": "200",
+            "at-2024": "180"
+          },
+          "rollupTo": "total-equity",
+          "groupings": {
+            "majorGroup": "Equity",
+            "valuation": "Equity"
+          }
+        },
+        {
+          "id": "retained-earnings",
+          "label": "Retained earnings",
+          "unit": "krw-millions",
+          "values": {
+            "at-2025": "350",
+            "at-2024": "320"
+          },
+          "rollupTo": "total-equity",
+          "groupings": {
+            "majorGroup": "Equity",
+            "valuation": "Equity"
+          }
+        },
+        {
+          "id": "total-equity",
+          "label": "Total equity",
+          "unit": "krw-millions",
+          "values": {
+            "at-2025": "550",
+            "at-2024": "500"
+          },
+          "groupings": {
+            "majorGroup": "Equity",
+            "valuation": "Equity"
+          }
+        }
+      ]
+    },
+    {
+      "id": "manufacturing-statement",
+      "label": "Manufacturing cost statement",
+      "periods": [
+        "fy2025",
+        "fy2024"
+      ],
+      "items": [
+        {
+          "id": "materials",
+          "label": "Materials",
+          "unit": "krw-millions",
+          "values": {
+            "fy2025": "35",
+            "fy2024": "30"
+          },
+          "rollupTo": "manufacturing-cost",
+          "groupings": {
+            "majorGroup": "Manufacturing",
+            "valuation": null
+          }
+        },
+        {
+          "id": "labor",
+          "label": "Labor",
+          "unit": "krw-millions",
+          "values": {
+            "fy2025": "25",
+            "fy2024": "20"
+          },
+          "rollupTo": "manufacturing-cost",
+          "groupings": {
+            "majorGroup": "Manufacturing",
+            "valuation": null
+          }
+        },
+        {
+          "id": "manufacturing-cost",
+          "label": "Manufacturing cost",
+          "unit": "krw-millions",
+          "values": {
+            "fy2025": "60",
+            "fy2024": "50"
+          },
+          "groupings": {
+            "majorGroup": "Manufacturing",
+            "valuation": null
+          }
+        }
+      ]
+    }
+  ]
+}

package/examples/minimal.json

@@ -0,0 +1,45 @@
+{
+  "formatVersion": "0.1",
+  "entity": {
+    "name": "Example Entity"
+  },
+  "scope": {
+    "label": "Consolidated financial statements"
+  },
+  "units": [
+    {
+      "id": "usd",
+      "label": "USD",
+      "measure": "USD",
+      "scale": 0
+    }
+  ],
+  "periods": [
+    {
+      "id": "fy2025",
+      "kind": "duration",
+      "start": "2025-01-01",
+      "end": "2025-12-31"
+    }
+  ],
+  "statements": [
+    {
+      "id": "statement",
+      "label": "Statement",
+      "periods": [
+        "fy2025"
+      ],
+      "items": [
+        {
+          "id": "cash",
+          "label": "Cash",
+          "unit": "usd",
+          "values": {
+            "fy2025": "1"
+          },
+          "groupings": {}
+        }
+      ]
+    }
+  ]
+}

package/package.json

@@ -0,0 +1,80 @@
+{
+  "name": "@sjunepark/fs",
+  "version": "0.1.0",
+  "description": "Reference CLI for the FS financial statement artifact format",
+  "keywords": [
+    "financial-statements",
+    "json-schema",
+    "validation",
+    "cli"
+  ],
+  "homepage": "https://cpaikr.github.io/fs/spec/0.1/",
+  "bugs": {
+    "url": "https://github.com/cpaikr/cpaikr.github.io/issues"
+  },
+  "repository": {
+    "type": "git",
+    "url": "git+https://github.com/cpaikr/fs.git"
+  },
+  "author": "CPAI",
+  "license": "Apache-2.0",
+  "type": "module",
+  "bin": {
+    "fs": "dist/bin.js"
+  },
+  "exports": {
+    "./package.json": "./package.json"
+  },
+  "files": [
+    "LICENSE",
+    "dist",
+    "assets",
+    "examples/*.json",
+    "examples/README.md",
+    "schema/*.json",
+    "README.md"
+  ],
+  "publishConfig": {
+    "access": "public",
+    "registry": "https://registry.npmjs.org/"
+  },
+  "engines": {
+    "node": "^22.17.0 || ^24.15.0"
+  },
+  "packageManager": "pnpm@10.28.0",
+  "scripts": {
+    "build": "node scripts/clean-dist.mjs && tsc -p tsconfig.build.json",
+    "audit:prod": "pnpm audit --prod",
+    "check": "pnpm check:docs && pnpm verify",
+    "check:docs": "./scripts/check-docs.sh",
+    "check:effect": "effect-language-service diagnostics --project tsconfig.json --format text --strict",
+    "pack:check": "node scripts/check-pack.mjs",
+    "release:check": "pnpm check && npm publish --dry-run",
+    "test": "vitest run",
+    "test:acceptance": "pnpm build && node scripts/run-cli-acceptance.mjs",
+    "test:writer-integration": "pnpm build && node scripts/run-writer-integration.mjs",
+    "typecheck": "tsc -p tsconfig.json",
+    "verify": "pnpm typecheck && pnpm check:effect && pnpm test && pnpm test:acceptance && pnpm test:writer-integration && pnpm pack:check",
+    "prepack": "pnpm build"
+  },
+  "dependencies": {
+    "@effect/platform-node-shared": "4.0.0-beta.98",
+    "ajv": "8.20.0",
+    "effect": "4.0.0-beta.98"
+  },
+  "devDependencies": {
+    "@effect/language-service": "0.87.0",
+    "@types/node": "24.10.0",
+    "ajv-cli": "5.0.0",
+    "cross-spawn": "7.0.6",
+    "markdown-link-check": "3.13.7",
+    "markdownlint-cli2": "0.18.1",
+    "typescript": "5.9.3",
+    "vitest": "4.1.10"
+  },
+  "pnpm": {
+    "overrides": {
+      "@effect/platform-node-shared": "4.0.0-beta.98"
+    }
+  }
+}