feat(financials): add compact surface UI and graphing states

app/financials/page.tsx

@@ -22,6 +22,9 @@ import {
   RefreshCcw,
   Search
 } from 'lucide-react';
+import { NormalizationSummary } from '@/components/financials/normalization-summary';
+import { StatementMatrix } from '@/components/financials/statement-matrix';
+import { StatementRowInspector } from '@/components/financials/statement-row-inspector';
 import { AppShell } from '@/components/shell/app-shell';
 import {
   FinancialControlBar,
@@ -42,10 +45,16 @@ import {
   type NumberScaleUnit
 } from '@/lib/format';
 import { buildGraphingHref } from '@/lib/graphing/catalog';
+import {
+  buildStatementTree,
+  resolveStatementSelection,
+  type StatementInspectorSelection
+} from '@/lib/financials/statement-view-model';
 import { queryKeys } from '@/lib/query/keys';
 import { companyFinancialStatementsQueryOptions } from '@/lib/query/options';
 import type {
   CompanyFinancialStatementsResponse,
+  DetailFinancialRow,
   DerivedFinancialRow,
   FinancialCadence,
   FinancialDisplayMode,
@@ -54,6 +63,8 @@ import type {
   RatioRow,
   StandardizedFinancialRow,
   StructuredKpiRow,
+  SurfaceDetailMap,
+  SurfaceFinancialRow,
   TaxonomyStatementRow,
   TrendSeries
 } from '@/lib/types';
@@ -63,7 +74,8 @@ type LoadOptions = {
   append?: boolean;
 };
 
-type DisplayRow = TaxonomyStatementRow | StandardizedFinancialRow | RatioRow | StructuredKpiRow;
+type FlatDisplayRow = TaxonomyStatementRow | StandardizedFinancialRow | RatioRow | StructuredKpiRow;
+type StatementMatrixRow = SurfaceFinancialRow | DetailFinancialRow;
 
 const FINANCIAL_VALUE_SCALE_OPTIONS: Array<{ value: NumberScaleUnit; label: string }> = [
   { value: 'thousands', label: 'Thousands (K)' },
@@ -106,19 +118,23 @@ function formatLongDate(value: string) {
   return format(parsed, 'MMM dd, yyyy');
 }
 
-function isTaxonomyRow(row: DisplayRow): row is TaxonomyStatementRow {
+function isTaxonomyRow(row: FlatDisplayRow): row is TaxonomyStatementRow {
   return 'localName' in row;
 }
 
-function isDerivedRow(row: DisplayRow): row is DerivedFinancialRow {
+function isDerivedRow(row: FlatDisplayRow): row is DerivedFinancialRow {
   return 'formulaKey' in row;
 }
 
-function isKpiRow(row: DisplayRow): row is StructuredKpiRow {
+function isKpiRow(row: FlatDisplayRow): row is StructuredKpiRow {
   return 'provenanceType' in row;
 }
 
-function rowValue(row: DisplayRow, periodId: string) {
+function rowValue(row: FlatDisplayRow, periodId: string) {
+  return row.values[periodId] ?? null;
+}
+
+function statementRowValue(row: StatementMatrixRow, periodId: string) {
   return row.values[periodId] ?? null;
 }
 
@@ -181,10 +197,10 @@ function chartTickFormatter(
 }
 
 function buildDisplayValue(input: {
-  row: DisplayRow;
+  row: FlatDisplayRow;
   periodId: string;
   previousPeriodId: string | null;
-  commonSizeRow: DisplayRow | null;
+  commonSizeRow: FlatDisplayRow | null;
   displayMode: FinancialDisplayMode;
   showPercentChange: boolean;
   showCommonSize: boolean;
@@ -245,7 +261,78 @@ function buildDisplayValue(input: {
   });
 }
 
-function groupRows(rows: DisplayRow[], categories: CompanyFinancialStatementsResponse['categories']) {
+function unitFromDetailRow(row: DetailFinancialRow): FinancialUnit {
+  const normalizedUnit = row.unit?.toLowerCase() ?? '';
+
+  if (normalizedUnit.includes('shares')) {
+    return 'shares';
+  }
+
+  if (normalizedUnit === 'pure' || normalizedUnit.includes('ratio')) {
+    return 'ratio';
+  }
+
+  if (normalizedUnit.includes('percent')) {
+    return 'percent';
+  }
+
+  return 'currency';
+}
+
+function buildStatementTreeDisplayValue(input: {
+  row: StatementMatrixRow;
+  periodId: string;
+  previousPeriodId: string | null;
+  commonSizeRow: SurfaceFinancialRow | null;
+  showPercentChange: boolean;
+  showCommonSize: boolean;
+  scale: NumberScaleUnit;
+  surfaceKind: Extract<FinancialSurfaceKind, 'income_statement' | 'balance_sheet' | 'cash_flow_statement'>;
+}) {
+  const current = statementRowValue(input.row, input.periodId);
+
+  if (input.showPercentChange && input.previousPeriodId) {
+    const previous = statementRowValue(input.row, input.previousPeriodId);
+    if (current === null || previous === null || previous === 0) {
+      return '—';
+    }
+
+    return formatMetricValue({
+      value: (current - previous) / previous,
+      unit: 'percent',
+      scale: input.scale,
+      rowKey: input.row.key,
+      surfaceKind: input.surfaceKind,
+      isPercentChange: true
+    });
+  }
+
+  if (input.showCommonSize) {
+    const denominator = input.commonSizeRow ? statementRowValue(input.commonSizeRow, input.periodId) : null;
+    if (current === null || denominator === null || denominator === 0) {
+      return '—';
+    }
+
+    return formatMetricValue({
+      value: current / denominator,
+      unit: 'percent',
+      scale: input.scale,
+      rowKey: input.row.key,
+      surfaceKind: input.surfaceKind,
+      isCommonSize: true
+    });
+  }
+
+  return formatMetricValue({
+    value: current,
+    unit: 'conceptKey' in input.row ? unitFromDetailRow(input.row) : input.row.unit,
+    scale: input.scale,
+    rowKey: input.row.key,
+    surfaceKind: input.surfaceKind
+  });
+}
+
+function groupRows(rows: FlatDisplayRow[], categories: CompanyFinancialStatementsResponse['categories']) {
   if (categories.length === 0) {
     return [{ label: null, rows }];
   }
@@ -258,6 +345,42 @@ function groupRows(rows: DisplayRow[], categories: CompanyFinancialStatementsRes
     .filter((group) => group.rows.length > 0);
 }
 
+function mergeDetailMaps(base: SurfaceDetailMap | null, next: SurfaceDetailMap | null) {
+  if (!base) {
+    return next;
+  }
+
+  if (!next) {
+    return base;
+  }
+
+  const merged: SurfaceDetailMap = structuredClone(base);
+
+  for (const [surfaceKey, detailRows] of Object.entries(next)) {
+    const existingRows = merged[surfaceKey] ?? [];
+    const rowMap = new Map(existingRows.map((row) => [row.key, row]));
+
+    for (const detailRow of detailRows) {
+      const existing = rowMap.get(detailRow.key);
+      if (!existing) {
+        rowMap.set(detailRow.key, structuredClone(detailRow));
+        continue;
+      }
+
+      existing.values = {
+        ...existing.values,
+        ...detailRow.values
+      };
+      existing.sourceFactIds = [...new Set([...existing.sourceFactIds, ...detailRow.sourceFactIds])];
+      existing.dimensionsSummary = [...new Set([...existing.dimensionsSummary, ...detailRow.dimensionsSummary])];
+    }
+
+    merged[surfaceKey] = [...rowMap.values()];
+  }
+
+  return merged;
+}
+
 function mergeFinancialPages(
   base: CompanyFinancialStatementsResponse | null,
   next: CompanyFinancialStatementsResponse
@@ -297,6 +420,7 @@ function mergeFinancialPages(
         standardized: mergeRows([...base.statementRows.standardized, ...next.statementRows.standardized])
       }
       : next.statementRows,
+    statementDetails: mergeDetailMaps(base.statementDetails, next.statementDetails),
     ratioRows: next.ratioRows && base.ratioRows ? mergeRows([...base.ratioRows, ...next.ratioRows]) : next.ratioRows,
     kpiRows: next.kpiRows && base.kpiRows ? mergeRows([...base.kpiRows, ...next.kpiRows]) : next.kpiRows,
     trendSeries: next.trendSeries,
@@ -348,7 +472,9 @@ function FinancialsPageContent() {
   const [showPercentChange, setShowPercentChange] = useState(false);
   const [showCommonSize, setShowCommonSize] = useState(false);
   const [financials, setFinancials] = useState<CompanyFinancialStatementsResponse | null>(null);
-  const [selectedRowKey, setSelectedRowKey] = useState<string | null>(null);
+  const [selectedFlatRowKey, setSelectedFlatRowKey] = useState<string | null>(null);
+  const [selectedRowRef, setSelectedRowRef] = useState<StatementInspectorSelection | null>(null);
+  const [expandedRowKeys, setExpandedRowKeys] = useState<Set<string>>(() => new Set());
   const [loading, setLoading] = useState(true);
   const [loadingMore, setLoadingMore] = useState(false);
   const [syncingFinancials, setSyncingFinancials] = useState(false);
@@ -367,6 +493,9 @@ function FinancialsPageContent() {
 
     setTickerInput(normalized);
     setTicker(normalized);
+    setSelectedFlatRowKey(null);
+    setSelectedRowRef(null);
+    setExpandedRowKeys(new Set());
   }, [searchParams]);
 
   useEffect(() => {
@@ -389,7 +518,8 @@ function FinancialsPageContent() {
   const loadFinancials = useCallback(async (symbol: string, options?: LoadOptions) => {
     const normalizedTicker = symbol.trim().toUpperCase();
     const nextCursor = options?.cursor ?? null;
-    const includeDimensions = selectedRowKey !== null && (surfaceKind === 'segments_kpis' || surfaceKind === 'income_statement' || surfaceKind === 'balance_sheet' || surfaceKind === 'cash_flow_statement');
+    const includeDimensions = (selectedFlatRowKey !== null || selectedRowRef !== null)
+      && (surfaceKind === 'segments_kpis' || surfaceKind === 'income_statement' || surfaceKind === 'balance_sheet' || surfaceKind === 'cash_flow_statement');
 
     if (!options?.append) {
       setLoading(true);
@@ -420,7 +550,7 @@ function FinancialsPageContent() {
       setLoading(false);
       setLoadingMore(false);
     }
-  }, [cadence, queryClient, selectedRowKey, surfaceKind]);
+  }, [cadence, queryClient, selectedFlatRowKey, selectedRowRef, surfaceKind]);
 
   const syncFinancials = useCallback(async () => {
     const targetTicker = (financials?.company.ticker ?? ticker).trim().toUpperCase();
@@ -455,7 +585,9 @@ function FinancialsPageContent() {
       .sort((left, right) => Date.parse(left.periodEnd ?? left.filingDate) - Date.parse(right.periodEnd ?? right.filingDate));
   }, [financials?.periods]);
 
-  const activeRows = useMemo<DisplayRow[]>(() => {
+  const isTreeStatementMode = displayMode === 'standardized' && isStatementSurfaceKind(surfaceKind);
+
+  const activeRows = useMemo<FlatDisplayRow[]>(() => {
     if (!financials) {
       return [];
     }
@@ -477,35 +609,81 @@ function FinancialsPageContent() {
   }, [displayMode, financials, surfaceKind]);
 
   const filteredRows = useMemo(() => {
+    if (isTreeStatementMode) {
+      return activeRows;
+    }
+
     const normalizedSearch = rowSearch.trim().toLowerCase();
     if (!normalizedSearch) {
       return activeRows;
     }
 
     return activeRows.filter((row) => row.label.toLowerCase().includes(normalizedSearch));
-  }, [activeRows, rowSearch]);
+  }, [activeRows, isTreeStatementMode, rowSearch]);
 
   const groupedRows = useMemo(() => {
     return groupRows(filteredRows, financials?.categories ?? []);
   }, [filteredRows, financials?.categories]);
 
-  const selectedRow = useMemo(() => {
+  const treeModel = useMemo(() => {
-    if (!selectedRowKey) {
+    if (!isTreeStatementMode || !financials || !isStatementSurfaceKind(surfaceKind)) {
       return null;
     }
 
-    return activeRows.find((row) => row.key === selectedRowKey) ?? null;
+    return buildStatementTree({
-  }, [activeRows, selectedRowKey]);
+      surfaceKind,
+      rows: financials.statementRows?.standardized ?? [],
+      statementDetails: financials.statementDetails,
+      categories: financials.categories,
+      searchQuery: rowSearch,
+      expandedRowKeys
+    });
+  }, [expandedRowKeys, financials, isTreeStatementMode, rowSearch, surfaceKind]);
+
+  const selectedRow = useMemo(() => {
+    if (!selectedFlatRowKey) {
+      return null;
+    }
+
+    return activeRows.find((row) => row.key === selectedFlatRowKey) ?? null;
+  }, [activeRows, selectedFlatRowKey]);
+
+  const selectedStatementRow = useMemo(() => {
+    if (!isTreeStatementMode || !financials || !isStatementSurfaceKind(surfaceKind)) {
+      return null;
+    }
+
+    return resolveStatementSelection({
+      surfaceKind,
+      rows: financials.statementRows?.standardized ?? [],
+      statementDetails: financials.statementDetails,
+      selection: selectedRowRef
+    });
+  }, [financials, isTreeStatementMode, selectedRowRef, surfaceKind]);
 
   const dimensionRows = useMemo(() => {
-    if (!selectedRow || !financials?.dimensionBreakdown) {
+    if (!financials?.dimensionBreakdown) {
+      return [];
+    }
+
+    if (selectedStatementRow?.kind === 'surface') {
+      return financials.dimensionBreakdown[selectedStatementRow.row.key] ?? [];
+    }
+
+    if (selectedStatementRow?.kind === 'detail') {
+      return financials.dimensionBreakdown[selectedStatementRow.row.key]
+        ?? financials.dimensionBreakdown[selectedStatementRow.row.parentSurfaceKey]
+        ?? [];
+    }
+
+    if (!selectedRow) {
       return [];
     }
 
     return financials.dimensionBreakdown[selectedRow.key] ?? [];
-  }, [financials?.dimensionBreakdown, selectedRow]);
+  }, [financials?.dimensionBreakdown, selectedRow, selectedStatementRow]);
 
-  const commonSizeRow = useMemo<DisplayRow | null>(() => {
+  const commonSizeRow = useMemo<SurfaceFinancialRow | null>(() => {
     if (displayMode === 'faithful' || !financials?.statementRows) {
       return null;
     }
@@ -539,7 +717,9 @@ function FinancialsPageContent() {
         options: SURFACE_OPTIONS,
         onChange: (value) => {
           setSurfaceKind(value as FinancialSurfaceKind);
-          setSelectedRowKey(null);
+          setSelectedFlatRowKey(null);
+          setSelectedRowRef(null);
+          setExpandedRowKeys(new Set());
         }
       },
       {
@@ -549,7 +729,9 @@ function FinancialsPageContent() {
         options: CADENCE_OPTIONS,
         onChange: (value) => {
           setCadence(value as FinancialCadence);
-          setSelectedRowKey(null);
+          setSelectedFlatRowKey(null);
+          setSelectedRowRef(null);
+          setExpandedRowKeys(new Set());
         }
       }
     ];
@@ -562,7 +744,9 @@ function FinancialsPageContent() {
         options: DISPLAY_MODE_OPTIONS,
         onChange: (value) => {
           setDisplayMode(value as FinancialDisplayMode);
-          setSelectedRowKey(null);
+          setSelectedFlatRowKey(null);
+          setSelectedRowRef(null);
+          setExpandedRowKeys(new Set());
         }
       });
     }
@@ -626,6 +810,56 @@ function FinancialsPageContent() {
     return actions;
   }, [displayMode, financials?.nextCursor, loadFinancials, loadingMore, selectedRow, showCommonSize, showPercentChange, surfaceKind, ticker]);
 
+  const toggleExpandedRow = useCallback((key: string) => {
+    setExpandedRowKeys((current) => {
+      const next = new Set(current);
+      if (next.has(key)) {
+        next.delete(key);
+      } else {
+        next.add(key);
+      }
+
+      return next;
+    });
+  }, []);
+
+  const rowResultCountLabel = useMemo(() => {
+    if (treeModel) {
+      return `${treeModel.visibleNodeCount} of ${treeModel.totalNodeCount} visible rows`;
+    }
+
+    return `${filteredRows.length} of ${activeRows.length} rows`;
+  }, [activeRows.length, filteredRows.length, treeModel]);
+
+  const valueScaleLabel = FINANCIAL_VALUE_SCALE_OPTIONS.find((option) => option.value === valueScale)?.label ?? valueScale;
+
+  const renderStatementTreeCellValue = useCallback((row: StatementMatrixRow, periodId: string, previousPeriodId: string | null) => {
+    if (!isStatementSurfaceKind(surfaceKind)) {
+      return '—';
+    }
+
+    return buildStatementTreeDisplayValue({
+      row,
+      periodId,
+      previousPeriodId,
+      commonSizeRow,
+      showPercentChange,
+      showCommonSize,
+      scale: valueScale,
+      surfaceKind
+    });
+  }, [commonSizeRow, showCommonSize, showPercentChange, surfaceKind, valueScale]);
+
+  const renderDimensionValue = useCallback((value: number | null, rowKey: string, unit: FinancialUnit) => {
+    return formatMetricValue({
+      value,
+      unit,
+      scale: valueScale,
+      rowKey,
+      surfaceKind
+    });
+  }, [surfaceKind, valueScale]);
+
   if (isPending || !isAuthenticated) {
     return <div className="flex min-h-screen items-center justify-center text-sm text-[color:var(--terminal-muted)]">Loading financial terminal...</div>;
   }
@@ -668,6 +902,9 @@ function FinancialsPageContent() {
             if (!normalized) {
               return;
             }
+            setSelectedFlatRowKey(null);
+            setSelectedRowRef(null);
+            setExpandedRowKeys(new Set());
             setTicker(normalized);
           }}
         >
@@ -726,7 +963,7 @@ function FinancialsPageContent() {
             className="w-full sm:max-w-sm"
           />
           <span className="text-sm text-[color:var(--terminal-muted)]">
-            {filteredRows.length} of {activeRows.length} rows
+            {rowResultCountLabel}
           </span>
         </div>
       </Panel>
@@ -788,6 +1025,10 @@ function FinancialsPageContent() {
         )}
       </Panel>
 
+      {financials && isTreeStatementMode ? (
+        <NormalizationSummary normalization={financials.normalization} />
+      ) : null}
+
       <Panel title="Surface Matrix" subtitle="Standardized statements, ratios, and KPIs render in one shared matrix." variant="surface">
         {loading ? (
           <p className="text-sm text-[color:var(--terminal-muted)]">Loading financial matrix...</p>
@@ -796,15 +1037,26 @@ function FinancialsPageContent() {
             <p className="text-sm text-[color:var(--terminal-bright)]">This surface is not yet available in v1.</p>
             <p className="mt-2 text-sm text-[color:var(--terminal-muted)]">Adjusted and custom metrics are API-visible placeholders only. No edits or derived rows are available yet.</p>
           </div>
-        ) : periods.length === 0 || filteredRows.length === 0 ? (
+        ) : periods.length === 0 || (isTreeStatementMode ? (treeModel?.visibleNodeCount ?? 0) === 0 : filteredRows.length === 0) ? (
           <p className="text-sm text-[color:var(--terminal-muted)]">No rows available for the selected filters yet.</p>
         ) : (
           <div className="space-y-3">
             {isStatementSurfaceKind(surfaceKind) ? (
               <p className="text-xs uppercase tracking-[0.24em] text-[color:var(--terminal-muted)]">
-                USD · {FINANCIAL_VALUE_SCALE_OPTIONS.find((option) => option.value === valueScale)?.label ?? valueScale}
+                USD · {valueScaleLabel}
               </p>
             ) : null}
+            {isTreeStatementMode && treeModel ? (
+              <StatementMatrix
+                periods={periods}
+                sections={treeModel.sections}
+                selectedRowRef={selectedRowRef}
+                onToggleRow={toggleExpandedRow}
+                onSelectRow={setSelectedRowRef}
+                renderCellValue={renderStatementTreeCellValue}
+                periodLabelFormatter={formatLongDate}
+              />
+            ) : (
               <div className="data-table-wrap">
                 <table className="data-table min-w-[980px]">
                   <thead>
@@ -831,8 +1083,8 @@ function FinancialsPageContent() {
                         {group.rows.map((row) => (
                           <tr
                             key={row.key}
-                          className={selectedRowKey === row.key ? 'bg-[color:var(--panel-soft)]' : undefined}
+                            className={selectedFlatRowKey === row.key ? 'bg-[color:var(--panel-soft)]' : undefined}
-                          onClick={() => setSelectedRowKey(row.key)}
+                            onClick={() => setSelectedFlatRowKey(row.key)}
                           >
                             <td className="sticky left-0 z-10 bg-[color:var(--panel)]">
                               <div className="flex flex-col gap-1">
@@ -870,10 +1122,21 @@ function FinancialsPageContent() {
                   </tbody>
                 </table>
               </div>
+            )}
           </div>
         )}
       </Panel>
 
+      {isTreeStatementMode && isStatementSurfaceKind(surfaceKind) ? (
+        <StatementRowInspector
+          selection={selectedStatementRow}
+          dimensionRows={dimensionRows}
+          periods={periods}
+          surfaceKind={surfaceKind}
+          renderValue={renderStatementTreeCellValue}
+          renderDimensionValue={renderDimensionValue}
+        />
+      ) : (
         <Panel title="Row Details" subtitle="Inspect provenance, formulas, and dimensional evidence for the selected row." variant="surface">
           {!selectedRow ? (
             <p className="text-sm text-[color:var(--terminal-muted)]">Select a row to inspect details.</p>
@@ -956,6 +1219,7 @@ function FinancialsPageContent() {
             </div>
           )}
         </Panel>
+      )}
 
       {(surfaceKind === 'income_statement' || surfaceKind === 'balance_sheet' || surfaceKind === 'cash_flow_statement') && financials ? (
         <Panel title="Metric Validation" subtitle="Validation remains limited to statement-derived taxonomy metrics in v1." variant="surface">

app/graphing/page.tsx

@@ -361,6 +361,30 @@ function GraphingPageContent() {
     surface: graphState.surface,
     metric: graphState.metric
   }), [graphState.metric, graphState.surface, results]);
+  const partialCoverageMessage = useMemo(() => {
+    const notMeaningfulCount = comparison.companies.filter((company) => company.status === 'not_meaningful').length;
+    const missingCount = comparison.companies.filter((company) => company.status === 'no_metric_data').length;
+    const errorCount = comparison.companies.filter((company) => company.status === 'error').length;
+    const parts: string[] = [];
+
+    if (notMeaningfulCount > 0) {
+      parts.push(`${notMeaningfulCount} ${notMeaningfulCount === 1 ? 'company marks' : 'companies mark'} this metric as not meaningful for the selected pack`);
+    }
+
+    if (missingCount > 0) {
+      parts.push(`${missingCount} ${missingCount === 1 ? 'company has' : 'companies have'} no metric data`);
+    }
+
+    if (errorCount > 0) {
+      parts.push(`${errorCount} ${errorCount === 1 ? 'company failed' : 'companies failed'} to load`);
+    }
+
+    if (parts.length === 0) {
+      return 'Partial coverage detected. Some companies are missing values for this metric.';
+    }
+
+    return `Partial coverage detected. ${parts.join('. ')}.`;
+  }, [comparison.companies]);
 
   const hasCurrencyScale = selectedMetric?.unit === 'currency';
 
@@ -527,7 +551,7 @@ function GraphingPageContent() {
           <>
             {comparison.hasPartialData ? (
               <div className="mb-4 rounded-xl border border-[color:var(--line-weak)] bg-[color:var(--panel-soft)] px-3 py-3 text-sm text-[color:var(--terminal-muted)]">
-                Partial coverage detected. Some companies are missing values for this metric or failed to load, but the remaining series still render.
+                {partialCoverageMessage}
               </div>
             ) : null}
             <div className="mb-4 flex flex-wrap gap-2">
@@ -613,6 +637,7 @@ function GraphingPageContent() {
             <thead>
               <tr>
                 <th>Company</th>
+                <th>Pack</th>
                 <th>Latest</th>
                 <th>Prior</th>
                 <th>Change</th>
@@ -637,6 +662,7 @@ function GraphingPageContent() {
                       <span className="text-xs text-[color:var(--terminal-muted)]">{row.companyName}</span>
                     </div>
                   </td>
+                  <td>{row.fiscalPack ?? 'n/a'}</td>
                   <td>{selectedMetric ? formatMetricValue(row.latestValue, selectedMetric.unit, graphState.scale) : 'n/a'}</td>
                   <td>{selectedMetric ? formatMetricValue(row.priorValue, selectedMetric.unit, graphState.scale) : 'n/a'}</td>
                   <td className={cn(row.changeValue !== null && row.changeValue >= 0 ? 'text-[color:var(--accent)]' : row.changeValue !== null ? 'text-[#ffb5b5]' : 'text-[color:var(--terminal-muted)]')}>
@@ -647,6 +673,8 @@ function GraphingPageContent() {
                   <td>
                     {row.status === 'ready' ? (
                       <span className="text-[color:var(--accent)]">Ready</span>
+                    ) : row.status === 'not_meaningful' ? (
+                      <span className="text-[color:var(--terminal-muted)]">Not meaningful for this pack</span>
                     ) : row.status === 'no_metric_data' ? (
                       <span className="text-[color:var(--terminal-muted)]">No metric data</span>
                     ) : (

components/financials/normalization-summary.tsx

@@ -0,0 +1,58 @@
+'use client';
+
+import { AlertTriangle } from 'lucide-react';
+import { Panel } from '@/components/ui/panel';
+import type { NormalizationMetadata } from '@/lib/types';
+import { cn } from '@/lib/utils';
+
+type NormalizationSummaryProps = {
+  normalization: NormalizationMetadata;
+};
+
+function SummaryCard(props: {
+  label: string;
+  value: string;
+  tone?: 'default' | 'warning';
+}) {
+  return (
+    <div
+      className={cn(
+        'data-surface px-3 py-3',
+        props.tone === 'warning' && 'border-[#7f6250] bg-[linear-gradient(180deg,rgba(80,58,41,0.92),rgba(38,27,21,0.78))]'
+      )}
+    >
+      <p className="panel-heading text-[10px] uppercase tracking-[0.16em] text-[color:var(--terminal-muted)]">{props.label}</p>
+      <p className="mt-1 text-sm font-semibold text-[color:var(--terminal-bright)]">{props.value}</p>
+    </div>
+  );
+}
+
+export function NormalizationSummary({ normalization }: NormalizationSummaryProps) {
+  const hasMaterialUnmapped = normalization.materialUnmappedRowCount > 0;
+
+  return (
+    <Panel
+      title="Normalization Summary"
+      subtitle="Pack, parser, and residual mapping health for the compact statement surface."
+      variant="surface"
+    >
+      <div className="grid gap-3 md:grid-cols-2 xl:grid-cols-5">
+        <SummaryCard label="Pack" value={normalization.fiscalPack ?? 'unknown'} />
+        <SummaryCard label="Regime" value={normalization.regime} />
+        <SummaryCard label="Parser" value={`fiscal-xbrl ${normalization.parserVersion}`} />
+        <SummaryCard label="Unmapped Rows" value={String(normalization.unmappedRowCount)} />
+        <SummaryCard
+          label="Material Unmapped"
+          value={String(normalization.materialUnmappedRowCount)}
+          tone={hasMaterialUnmapped ? 'warning' : 'default'}
+        />
+      </div>
+      {hasMaterialUnmapped ? (
+        <div className="mt-3 flex items-start gap-2 rounded-xl border border-[#7f6250] bg-[rgba(91,66,46,0.18)] px-3 py-3 text-sm text-[#f5d5c0]">
+          <AlertTriangle className="mt-0.5 size-4 shrink-0" />
+          <p>Material unmapped rows were detected for this filing set. Use the inspector and detail rows before relying on cross-company comparisons.</p>
+        </div>
+      ) : null}
+    </Panel>
+  );
+}

components/financials/statement-matrix.tsx

@@ -0,0 +1,208 @@
+'use client';
+
+import { Fragment } from 'react';
+import { ChevronDown, ChevronRight } from 'lucide-react';
+import type { FinancialStatementPeriod, SurfaceFinancialRow, DetailFinancialRow } from '@/lib/types';
+import { cn } from '@/lib/utils';
+import type {
+  StatementInspectorSelection,
+  StatementTreeNode,
+  StatementTreeSection
+} from '@/lib/financials/statement-view-model';
+
+type MatrixRow = SurfaceFinancialRow | DetailFinancialRow;
+
+type StatementMatrixProps = {
+  periods: FinancialStatementPeriod[];
+  sections: StatementTreeSection[];
+  selectedRowRef: StatementInspectorSelection | null;
+  onToggleRow: (key: string) => void;
+  onSelectRow: (selection: StatementInspectorSelection) => void;
+  renderCellValue: (row: MatrixRow, periodId: string, previousPeriodId: string | null) => string;
+  periodLabelFormatter: (value: string) => string;
+};
+
+function isSurfaceNode(node: StatementTreeNode): node is Extract<StatementTreeNode, { kind: 'surface' }> {
+  return node.kind === 'surface';
+}
+
+function rowSelected(
+  node: StatementTreeNode,
+  selectedRowRef: StatementInspectorSelection | null
+) {
+  if (!selectedRowRef) {
+    return false;
+  }
+
+  if (node.kind === 'surface') {
+    return selectedRowRef.kind === 'surface' && selectedRowRef.key === node.row.key;
+  }
+
+  return selectedRowRef.kind === 'detail'
+    && selectedRowRef.key === node.row.key
+    && selectedRowRef.parentKey === node.parentSurfaceKey;
+}
+
+function surfaceBadges(node: Extract<StatementTreeNode, { kind: 'surface' }>) {
+  const badges: Array<{ label: string; tone: 'default' | 'warning' | 'muted' }> = [];
+
+  if (node.row.resolutionMethod === 'formula_derived') {
+    badges.push({ label: 'Formula', tone: node.row.confidence === 'low' ? 'warning' : 'default' });
+  }
+
+  if (node.row.resolutionMethod === 'not_meaningful') {
+    badges.push({ label: 'N/M', tone: 'muted' });
+  }
+
+  if (node.row.confidence === 'low') {
+    badges.push({ label: 'Low confidence', tone: 'warning' });
+  }
+
+  const detailCount = node.row.detailCount ?? node.directDetailCount;
+  if (detailCount > 0) {
+    badges.push({ label: `${detailCount} details`, tone: 'default' });
+  }
+
+  return badges;
+}
+
+function badgeClass(tone: 'default' | 'warning' | 'muted') {
+  if (tone === 'warning') {
+    return 'border-[#84614f] bg-[rgba(112,76,54,0.22)] text-[#ffd7bf]';
+  }
+
+  if (tone === 'muted') {
+    return 'border-[color:var(--line-weak)] bg-[rgba(80,85,92,0.16)] text-[color:var(--terminal-muted)]';
+  }
+
+  return 'border-[color:var(--line-weak)] bg-[rgba(88,102,122,0.16)] text-[color:var(--terminal-bright)]';
+}
+
+function renderNodes(props: StatementMatrixProps & { nodes: StatementTreeNode[] }) {
+  return props.nodes.map((node) => {
+    const isSelected = rowSelected(node, props.selectedRowRef);
+    const labelIndent = node.kind === 'detail' ? node.level * 18 + 18 : node.level * 18;
+    const canToggle = isSurfaceNode(node) && node.expandable;
+    const nextSelection: StatementInspectorSelection = node.kind === 'surface'
+      ? { kind: 'surface', key: node.row.key }
+      : { kind: 'detail', key: node.row.key, parentKey: node.parentSurfaceKey };
+
+    return (
+      <Fragment key={node.id}>
+        <tr className={cn(isSelected && 'bg-[color:rgba(70,77,87,0.48)]')}>
+          <td className="sticky left-0 z-10 bg-[color:var(--panel)]">
+            <div className="flex min-w-[260px] items-start gap-2" style={{ paddingLeft: `${labelIndent}px` }}>
+              {canToggle ? (
+                <button
+                  type="button"
+                  aria-label={`${node.expanded ? 'Collapse' : 'Expand'} ${node.row.label} details`}
+                  aria-expanded={node.expanded}
+                  aria-controls={`statement-children-${node.id}`}
+                  className="mt-0.5 inline-flex size-11 shrink-0 items-center justify-center rounded-lg border border-[color:var(--line-weak)] bg-[color:var(--panel-soft)] text-[color:var(--terminal-bright)] transition hover:border-[color:var(--line-strong)]"
+                  onClick={(event) => {
+                    event.stopPropagation();
+                    props.onToggleRow(node.row.key);
+                  }}
+                >
+                  {node.expanded ? <ChevronDown className="size-4" /> : <ChevronRight className="size-4" />}
+                </button>
+              ) : (
+                <span className="inline-flex size-11 shrink-0 items-center justify-center text-[color:var(--terminal-muted)]" aria-hidden="true">
+                  {node.kind === 'detail' ? '·' : ''}
+                </span>
+              )}
+              <button
+                type="button"
+                className="flex min-w-0 flex-1 flex-col items-start gap-1 py-2 text-left"
+                onClick={() => props.onSelectRow(nextSelection)}
+              >
+                <span className={cn(
+                  'text-sm text-[color:var(--terminal-bright)]',
+                  node.kind === 'detail' && 'text-[13px] text-[color:var(--terminal-soft)]',
+                  node.kind === 'surface' && node.level > 0 && 'text-[color:var(--terminal-soft)]'
+                )}>
+                  {node.row.label}
+                </span>
+                {node.kind === 'detail' ? (
+                  <span className="text-xs text-[color:var(--terminal-muted)]">
+                    {node.row.localName}
+                    {node.row.residualFlag ? ' · residual' : ''}
+                  </span>
+                ) : (
+                  <div className="flex flex-wrap gap-1">
+                    {surfaceBadges(node).map((badge) => (
+                      <span
+                        key={`${node.row.key}-${badge.label}`}
+                        className={cn(
+                          'rounded-full border px-2 py-0.5 text-[10px] uppercase tracking-[0.14em]',
+                          badgeClass(badge.tone)
+                        )}
+                      >
+                        {badge.label}
+                      </span>
+                    ))}
+                  </div>
+                )}
+              </button>
+            </div>
+          </td>
+          {props.periods.map((period, index) => (
+            <td key={`${node.id}-${period.id}`}>
+              {props.renderCellValue(node.row, period.id, index > 0 ? props.periods[index - 1]?.id ?? null : null)}
+            </td>
+          ))}
+        </tr>
+        {isSurfaceNode(node) && node.expanded ? (
+          <>
+            <tr id={`statement-children-${node.id}`} className="sr-only">
+              <td colSpan={props.periods.length + 1}>Expanded children for {node.row.label}</td>
+            </tr>
+            {renderNodes({
+              ...props,
+              nodes: node.children
+            })}
+          </>
+        ) : null}
+      </Fragment>
+    );
+  });
+}
+
+export function StatementMatrix(props: StatementMatrixProps) {
+  return (
+    <div className="data-table-wrap">
+      <table className="data-table min-w-[1040px]">
+        <thead>
+          <tr>
+            <th className="sticky left-0 z-10 bg-[color:var(--panel)]">Metric</th>
+            {props.periods.map((period) => (
+              <th key={period.id}>
+                <div className="flex flex-col gap-1">
+                  <span>{props.periodLabelFormatter(period.periodEnd ?? period.filingDate)}</span>
+                  <span className="text-[11px] normal-case tracking-normal text-[color:var(--terminal-muted)]">{period.filingType} · {period.periodLabel}</span>
+                </div>
+              </th>
+            ))}
+          </tr>
+        </thead>
+        <tbody>
+          {props.sections.map((section) => (
+            <Fragment key={section.key}>
+              {section.label ? (
+                <tr className="bg-[color:var(--panel-soft)]">
+                  <td colSpan={props.periods.length + 1} className="font-semibold text-[color:var(--terminal-bright)]">
+                    {section.label}
+                  </td>
+                </tr>
+              ) : null}
+              {renderNodes({
+                ...props,
+                nodes: section.nodes
+              })}
+            </Fragment>
+          ))}
+        </tbody>
+      </table>
+    </div>
+  );
+}

components/financials/statement-row-inspector.tsx

@@ -0,0 +1,174 @@
+'use client';
+
+import { Panel } from '@/components/ui/panel';
+import type {
+  DetailFinancialRow,
+  DimensionBreakdownRow,
+  FinancialStatementPeriod,
+  FinancialSurfaceKind,
+  SurfaceFinancialRow
+} from '@/lib/types';
+import type { ResolvedStatementSelection } from '@/lib/financials/statement-view-model';
+
+type StatementRowInspectorProps = {
+  selection: ResolvedStatementSelection | null;
+  dimensionRows: DimensionBreakdownRow[];
+  periods: FinancialStatementPeriod[];
+  surfaceKind: Extract<FinancialSurfaceKind, 'income_statement' | 'balance_sheet' | 'cash_flow_statement'>;
+  renderValue: (row: SurfaceFinancialRow | DetailFinancialRow, periodId: string, previousPeriodId: string | null) => string;
+  renderDimensionValue: (value: number | null, rowKey: string, unit: SurfaceFinancialRow['unit']) => string;
+};
+
+function InspectorCard(props: {
+  label: string;
+  value: string;
+}) {
+  return (
+    <div className="rounded-lg border border-[color:var(--line-weak)] bg-[color:var(--panel-soft)] px-3 py-2">
+      <p className="text-[color:var(--terminal-muted)]">{props.label}</p>
+      <p className="font-semibold text-[color:var(--terminal-bright)]">{props.value}</p>
+    </div>
+  );
+}
+
+function renderList(values: string[]) {
+  return values.length > 0 ? values.join(', ') : 'n/a';
+}
+
+export function StatementRowInspector(props: StatementRowInspectorProps) {
+  const selection = props.selection;
+
+  return (
+    <Panel
+      title="Row Details"
+      subtitle="Inspect compact-surface resolution, raw drill-down rows, and dimensional evidence."
+      variant="surface"
+    >
+      {!selection ? (
+        <p className="text-sm text-[color:var(--terminal-muted)]">Select a compact surface row or raw detail row to inspect details.</p>
+      ) : selection.kind === 'surface' ? (
+        <div className="space-y-4 text-sm">
+          <div className="grid grid-cols-1 gap-3 md:grid-cols-2 xl:grid-cols-4">
+            <InspectorCard label="Label" value={selection.row.label} />
+            <InspectorCard label="Key" value={selection.row.key} />
+            <InspectorCard label="Resolution" value={selection.row.resolutionMethod ?? 'direct'} />
+            <InspectorCard label="Confidence" value={selection.row.confidence ?? 'high'} />
+          </div>
+
+          <div className="grid grid-cols-1 gap-3 md:grid-cols-2">
+            <InspectorCard label="Source Row Keys" value={renderList(selection.row.sourceRowKeys)} />
+            <InspectorCard label="Source Concepts" value={renderList(selection.row.sourceConcepts)} />
+          </div>
+
+          <div className="grid grid-cols-1 gap-3 md:grid-cols-2">
+            <InspectorCard label="Source Fact IDs" value={selection.row.sourceFactIds.length > 0 ? selection.row.sourceFactIds.join(', ') : 'n/a'} />
+            <InspectorCard label="Warning Codes" value={renderList(selection.row.warningCodes ?? [])} />
+          </div>
+
+          <div className="grid grid-cols-1 gap-3 md:grid-cols-2">
+            <InspectorCard label="Child Surface Rows" value={selection.childSurfaceRows.length > 0 ? selection.childSurfaceRows.map((row) => row.label).join(', ') : 'None'} />
+            <InspectorCard label="Raw Detail Rows" value={String(selection.detailRows.length)} />
+          </div>
+
+          {selection.detailRows.length > 0 ? (
+            <div className="rounded-lg border border-[color:var(--line-weak)] bg-[color:var(--panel-soft)] px-3 py-3">
+              <p className="text-[color:var(--terminal-muted)]">Raw Detail Labels</p>
+              <div className="mt-2 flex flex-wrap gap-2">
+                {selection.detailRows.map((row) => (
+                  <span
+                    key={`${selection.row.key}-${row.key}`}
+                    className="rounded-full border border-[color:var(--line-weak)] bg-[rgba(88,102,122,0.16)] px-3 py-1 text-xs text-[color:var(--terminal-bright)]"
+                  >
+                    {row.label}
+                  </span>
+                ))}
+              </div>
+            </div>
+          ) : null}
+
+          {selection.row.hasDimensions ? (
+            props.dimensionRows.length === 0 ? (
+              <p className="text-sm text-[color:var(--terminal-muted)]">No dimensional facts were returned for the selected compact row.</p>
+            ) : (
+              <div className="data-table-wrap">
+                <table className="data-table min-w-[760px]">
+                  <thead>
+                    <tr>
+                      <th>Period</th>
+                      <th>Axis</th>
+                      <th>Member</th>
+                      <th>Value</th>
+                    </tr>
+                  </thead>
+                  <tbody>
+                    {props.dimensionRows.map((row, index) => (
+                      <tr key={`${selection.row.key}-${row.periodId}-${row.axis}-${row.member}-${index}`}>
+                        <td>{props.periods.find((period) => period.id === row.periodId)?.periodLabel ?? row.periodId}</td>
+                        <td>{row.axis}</td>
+                        <td>{row.member}</td>
+                        <td>{props.renderDimensionValue(row.value, selection.row.key, selection.row.unit)}</td>
+                      </tr>
+                    ))}
+                  </tbody>
+                </table>
+              </div>
+            )
+          ) : (
+            <p className="text-sm text-[color:var(--terminal-muted)]">No dimensional drill-down is available for this compact surface row.</p>
+          )}
+        </div>
+      ) : (
+        <div className="space-y-4 text-sm">
+          <div className="grid grid-cols-1 gap-3 md:grid-cols-2 xl:grid-cols-4">
+            <InspectorCard label="Label" value={selection.row.label} />
+            <InspectorCard label="Key" value={selection.row.key} />
+            <InspectorCard label="Parent Surface" value={selection.parentSurfaceRow?.label ?? selection.row.parentSurfaceKey} />
+            <InspectorCard label="Residual" value={selection.row.residualFlag ? 'Yes' : 'No'} />
+          </div>
+
+          <div className="grid grid-cols-1 gap-3 md:grid-cols-2">
+            <InspectorCard label="Concept Key" value={selection.row.conceptKey} />
+            <InspectorCard label="QName" value={selection.row.qname} />
+          </div>
+
+          <div className="grid grid-cols-1 gap-3 md:grid-cols-2">
+            <InspectorCard label="Local Name" value={selection.row.localName} />
+            <InspectorCard label="Source Fact IDs" value={selection.row.sourceFactIds.length > 0 ? selection.row.sourceFactIds.join(', ') : 'n/a'} />
+          </div>
+
+          <div className="rounded-lg border border-[color:var(--line-weak)] bg-[color:var(--panel-soft)] px-3 py-2">
+            <p className="text-[color:var(--terminal-muted)]">Dimensions Summary</p>
+            <p className="font-semibold text-[color:var(--terminal-bright)]">{renderList(selection.row.dimensionsSummary)}</p>
+          </div>
+
+          {props.dimensionRows.length === 0 ? (
+            <p className="text-sm text-[color:var(--terminal-muted)]">No dimensional facts were returned for the selected raw detail row.</p>
+          ) : (
+            <div className="data-table-wrap">
+              <table className="data-table min-w-[760px]">
+                <thead>
+                  <tr>
+                    <th>Period</th>
+                    <th>Axis</th>
+                    <th>Member</th>
+                    <th>Value</th>
+                  </tr>
+                </thead>
+                <tbody>
+                  {props.dimensionRows.map((row, index) => (
+                    <tr key={`${selection.row.parentSurfaceKey}-${selection.row.key}-${row.periodId}-${index}`}>
+                      <td>{props.periods.find((period) => period.id === row.periodId)?.periodLabel ?? row.periodId}</td>
+                      <td>{row.axis}</td>
+                      <td>{row.member}</td>
+                      <td>{props.renderDimensionValue(row.value, selection.row.key, props.surfaceKind === 'balance_sheet' ? 'currency' : 'currency')}</td>
+                    </tr>
+                  ))}
+                </tbody>
+              </table>
+            </div>
+          )}
+        </div>
+      )}
+    </Panel>
+  );
+}

e2e/financials.spec.ts

@@ -0,0 +1,346 @@
+import { expect, test, type Page, type TestInfo } from '@playwright/test';
+
+const PASSWORD = 'Sup3rSecure!123';
+
+function toSlug(value: string) {
+  return value
+    .toLowerCase()
+    .replace(/[^a-z0-9]+/g, '-')
+    .replace(/^-+|-+$/g, '')
+    .slice(0, 48);
+}
+
+async function signUp(page: Page, testInfo: TestInfo) {
+  const email = `playwright-financials-${testInfo.workerIndex}-${toSlug(testInfo.title)}-${Date.now()}@example.com`;
+
+  await page.goto('/auth/signup');
+  await page.locator('input[autocomplete="name"]').fill('Playwright Financials User');
+  await page.locator('input[autocomplete="email"]').fill(email);
+  await page.locator('input[autocomplete="new-password"]').first().fill(PASSWORD);
+  await page.locator('input[autocomplete="new-password"]').nth(1).fill(PASSWORD);
+  await page.getByRole('button', { name: 'Create account' }).click();
+  await expect(page.getByRole('heading', { name: 'Command Center' })).toBeVisible({ timeout: 30_000 });
+}
+
+function buildFinancialsPayload(ticker: 'MSFT' | 'JPM') {
+  const isBank = ticker === 'JPM';
+  const prefix = ticker.toLowerCase();
+
+  return {
+    financials: {
+      company: {
+        ticker,
+        companyName: isBank ? 'JPMorgan Chase & Co.' : 'Microsoft Corporation',
+        cik: null
+      },
+      surfaceKind: 'income_statement',
+      cadence: 'annual',
+      displayModes: ['standardized', 'faithful'],
+      defaultDisplayMode: 'standardized',
+      periods: [
+        {
+          id: `${prefix}-fy24`,
+          filingId: 1,
+          accessionNumber: `0000-${prefix}-1`,
+          filingDate: '2025-02-01',
+          periodStart: '2024-01-01',
+          periodEnd: '2024-12-31',
+          filingType: '10-K',
+          periodLabel: 'FY 2024'
+        },
+        {
+          id: `${prefix}-fy25`,
+          filingId: 2,
+          accessionNumber: `0000-${prefix}-2`,
+          filingDate: '2026-02-01',
+          periodStart: '2025-01-01',
+          periodEnd: '2025-12-31',
+          filingType: '10-K',
+          periodLabel: 'FY 2025'
+        }
+      ],
+      statementRows: {
+        faithful: [],
+        standardized: [
+          {
+            key: 'revenue',
+            label: 'Revenue',
+            category: 'revenue',
+            order: 10,
+            unit: 'currency',
+            values: { [`${prefix}-fy24`]: 245_000, [`${prefix}-fy25`]: 262_000 },
+            sourceConcepts: ['revenue'],
+            sourceRowKeys: ['revenue'],
+            sourceFactIds: [1],
+            formulaKey: null,
+            hasDimensions: false,
+            resolvedSourceRowKeys: { [`${prefix}-fy24`]: 'revenue', [`${prefix}-fy25`]: 'revenue' },
+            statement: 'income',
+            resolutionMethod: 'direct',
+            confidence: 'high',
+            warningCodes: []
+          },
+          {
+            key: 'gross_profit',
+            label: 'Gross Profit',
+            category: 'profit',
+            order: 20,
+            unit: 'currency',
+            values: { [`${prefix}-fy24`]: isBank ? null : 171_000, [`${prefix}-fy25`]: isBank ? null : 185_000 },
+            sourceConcepts: ['gross_profit'],
+            sourceRowKeys: ['gross_profit'],
+            sourceFactIds: [2],
+            formulaKey: isBank ? null : 'revenue_less_cost_of_revenue',
+            hasDimensions: false,
+            resolvedSourceRowKeys: { [`${prefix}-fy24`]: 'gross_profit', [`${prefix}-fy25`]: 'gross_profit' },
+            statement: 'income',
+            resolutionMethod: isBank ? 'not_meaningful' : 'formula_derived',
+            confidence: isBank ? 'high' : 'medium',
+            warningCodes: isBank ? ['gross_profit_not_meaningful_bank_pack'] : ['formula_resolved']
+          },
+          {
+            key: 'operating_expenses',
+            label: 'Operating Expenses',
+            category: 'opex',
+            order: 30,
+            unit: 'currency',
+            values: { [`${prefix}-fy24`]: isBank ? 121_000 : 76_000, [`${prefix}-fy25`]: isBank ? 126_000 : 82_000 },
+            sourceConcepts: ['operating_expenses'],
+            sourceRowKeys: ['operating_expenses'],
+            sourceFactIds: [3],
+            formulaKey: null,
+            hasDimensions: false,
+            resolvedSourceRowKeys: { [`${prefix}-fy24`]: 'operating_expenses', [`${prefix}-fy25`]: 'operating_expenses' },
+            statement: 'income',
+            detailCount: 3,
+            resolutionMethod: 'direct',
+            confidence: 'high',
+            warningCodes: []
+          },
+          {
+            key: 'selling_general_and_administrative',
+            label: 'SG&A',
+            category: 'opex',
+            order: 40,
+            unit: 'currency',
+            values: { [`${prefix}-fy24`]: isBank ? null : 44_000, [`${prefix}-fy25`]: isBank ? null : 47_500 },
+            sourceConcepts: ['selling_general_and_administrative'],
+            sourceRowKeys: ['selling_general_and_administrative'],
+            sourceFactIds: [4],
+            formulaKey: null,
+            hasDimensions: false,
+            resolvedSourceRowKeys: { [`${prefix}-fy24`]: 'selling_general_and_administrative', [`${prefix}-fy25`]: 'selling_general_and_administrative' },
+            statement: 'income',
+            resolutionMethod: isBank ? 'not_meaningful' : 'direct',
+            confidence: 'high',
+            warningCodes: isBank ? ['expense_breakdown_not_meaningful_bank_pack'] : []
+          },
+          {
+            key: 'research_and_development',
+            label: 'Research Expense',
+            category: 'opex',
+            order: 50,
+            unit: 'currency',
+            values: { [`${prefix}-fy24`]: isBank ? null : 26_000, [`${prefix}-fy25`]: isBank ? null : 28_000 },
+            sourceConcepts: ['research_and_development'],
+            sourceRowKeys: ['research_and_development'],
+            sourceFactIds: [5],
+            formulaKey: null,
+            hasDimensions: false,
+            resolvedSourceRowKeys: { [`${prefix}-fy24`]: 'research_and_development', [`${prefix}-fy25`]: 'research_and_development' },
+            statement: 'income',
+            resolutionMethod: isBank ? 'not_meaningful' : 'direct',
+            confidence: 'high',
+            warningCodes: isBank ? ['expense_breakdown_not_meaningful_bank_pack'] : []
+          },
+          {
+            key: 'other_operating_expense',
+            label: 'Other Expense',
+            category: 'opex',
+            order: 60,
+            unit: 'currency',
+            values: { [`${prefix}-fy24`]: isBank ? null : 6_000, [`${prefix}-fy25`]: isBank ? null : 6_500 },
+            sourceConcepts: ['other_operating_expense'],
+            sourceRowKeys: ['other_operating_expense'],
+            sourceFactIds: [6],
+            formulaKey: isBank ? null : 'operating_expenses_residual',
+            hasDimensions: false,
+            resolvedSourceRowKeys: { [`${prefix}-fy24`]: 'other_operating_expense', [`${prefix}-fy25`]: 'other_operating_expense' },
+            statement: 'income',
+            resolutionMethod: isBank ? 'not_meaningful' : 'formula_derived',
+            confidence: isBank ? 'high' : 'medium',
+            warningCodes: isBank ? ['expense_breakdown_not_meaningful_bank_pack'] : ['formula_resolved']
+          },
+          {
+            key: 'operating_income',
+            label: 'Operating Income',
+            category: 'profit',
+            order: 70,
+            unit: 'currency',
+            values: { [`${prefix}-fy24`]: isBank ? 124_000 : 95_000, [`${prefix}-fy25`]: isBank ? 131_000 : 103_000 },
+            sourceConcepts: ['operating_income'],
+            sourceRowKeys: ['operating_income'],
+            sourceFactIds: [7],
+            formulaKey: null,
+            hasDimensions: false,
+            resolvedSourceRowKeys: { [`${prefix}-fy24`]: 'operating_income', [`${prefix}-fy25`]: 'operating_income' },
+            statement: 'income',
+            resolutionMethod: 'direct',
+            confidence: 'high',
+            warningCodes: []
+          }
+        ]
+      },
+      statementDetails: isBank ? null : {
+        selling_general_and_administrative: [
+          {
+            key: 'corporate_sga',
+            parentSurfaceKey: 'selling_general_and_administrative',
+            label: 'Corporate SG&A',
+            conceptKey: 'corporate_sga',
+            qname: 'us-gaap:CorporateSga',
+            namespaceUri: 'http://fasb.org/us-gaap/2024',
+            localName: 'CorporateSga',
+            unit: 'USD',
+            values: { [`${prefix}-fy24`]: 44_000, [`${prefix}-fy25`]: 47_500 },
+            sourceFactIds: [104],
+            isExtension: false,
+            dimensionsSummary: [],
+            residualFlag: false
+          }
+        ],
+        research_and_development: [
+          {
+            key: 'product_rnd',
+            parentSurfaceKey: 'research_and_development',
+            label: 'Product R&D',
+            conceptKey: 'product_rnd',
+            qname: 'us-gaap:ProductResearchAndDevelopment',
+            namespaceUri: 'http://fasb.org/us-gaap/2024',
+            localName: 'ProductResearchAndDevelopment',
+            unit: 'USD',
+            values: { [`${prefix}-fy24`]: 26_000, [`${prefix}-fy25`]: 28_000 },
+            sourceFactIds: [105],
+            isExtension: false,
+            dimensionsSummary: [],
+            residualFlag: false
+          }
+        ],
+        other_operating_expense: [
+          {
+            key: 'other_opex_residual',
+            parentSurfaceKey: 'other_operating_expense',
+            label: 'Other Operating Expense Residual',
+            conceptKey: 'other_opex_residual',
+            qname: 'us-gaap:OtherOperatingExpense',
+            namespaceUri: 'http://fasb.org/us-gaap/2024',
+            localName: 'OtherOperatingExpense',
+            unit: 'USD',
+            values: { [`${prefix}-fy24`]: 6_000, [`${prefix}-fy25`]: 6_500 },
+            sourceFactIds: [106],
+            isExtension: false,
+            dimensionsSummary: [],
+            residualFlag: false
+          }
+        ]
+      },
+      ratioRows: [],
+      kpiRows: null,
+      trendSeries: [
+        {
+          key: 'revenue',
+          label: 'Revenue',
+          category: 'revenue',
+          unit: 'currency',
+          values: { [`${prefix}-fy24`]: 245_000, [`${prefix}-fy25`]: 262_000 }
+        }
+      ],
+      categories: [
+        { key: 'revenue', label: 'Revenue', count: 1 },
+        { key: 'profit', label: 'Profit', count: 3 },
+        { key: 'opex', label: 'Operating Expenses', count: 4 }
+      ],
+      availability: {
+        adjusted: false,
+        customMetrics: false
+      },
+      nextCursor: null,
+      facts: null,
+      coverage: {
+        filings: 2,
+        rows: 8,
+        dimensions: 0,
+        facts: 0
+      },
+      dataSourceStatus: {
+        enabled: true,
+        hydratedFilings: 2,
+        partialFilings: 0,
+        failedFilings: 0,
+        pendingFilings: 0,
+        queuedSync: false
+      },
+      metrics: {
+        taxonomy: null,
+        validation: null
+      },
+      normalization: {
+        regime: 'us-gaap',
+        fiscalPack: isBank ? 'bank_lender' : 'core',
+        parserVersion: '0.1.0',
+        unmappedRowCount: 0,
+        materialUnmappedRowCount: 0
+      },
+      dimensionBreakdown: null
+    }
+  };
+}
+
+async function mockFinancials(page: Page) {
+  await page.route('**/api/financials/company**', async (route) => {
+    const url = new URL(route.request().url());
+    const ticker = (url.searchParams.get('ticker') ?? 'MSFT').toUpperCase() as 'MSFT' | 'JPM';
+
+    await route.fulfill({
+      status: 200,
+      contentType: 'application/json',
+      body: JSON.stringify(buildFinancialsPayload(ticker))
+    });
+  });
+}
+
+test('renders the standardized operating expense tree and inspector details', async ({ page }, testInfo) => {
+  await signUp(page, testInfo);
+  await mockFinancials(page);
+
+  await page.goto('/financials?ticker=MSFT');
+
+  await expect(page.getByText('Normalization Summary')).toBeVisible();
+  await expect(page.getByRole('button', { name: 'Expand Operating Expenses details' })).toBeVisible();
+
+  await page.getByRole('button', { name: 'Expand Operating Expenses details' }).click();
+  await expect(page.getByRole('button', { name: /^SG&A/ })).toBeVisible();
+  await expect(page.getByRole('button', { name: /^Research Expense/ })).toBeVisible();
+  await expect(page.getByRole('button', { name: /^Other Expense/ })).toBeVisible();
+
+  await page.getByRole('button', { name: /^SG&A/ }).click();
+  await expect(page.getByText('Row Details')).toBeVisible();
+  await expect(page.getByText('selling_general_and_administrative', { exact: true }).first()).toBeVisible();
+  await expect(page.getByText('Corporate SG&A')).toBeVisible();
+});
+
+test('shows not meaningful expense breakdown rows for bank pack filings', async ({ page }, testInfo) => {
+  await signUp(page, testInfo);
+  await mockFinancials(page);
+
+  await page.goto('/financials?ticker=JPM');
+
+  await page.getByRole('button', { name: 'Expand Operating Expenses details' }).click();
+  const sgaButton = page.getByRole('button', { name: /^SG&A/ });
+  await expect(sgaButton).toBeVisible();
+  await expect(sgaButton).toContainText('N/M');
+
+  await sgaButton.click();
+  await expect(page.getByText('not_meaningful', { exact: true }).first()).toBeVisible();
+  await expect(page.getByText('expense_breakdown_not_meaningful_bank_pack')).toBeVisible();
+});

e2e/graphing.spec.ts

@@ -29,6 +29,12 @@ function createFinancialsPayload(input: {
   cadence: 'annual' | 'quarterly' | 'ltm';
   surface: string;
 }) {
+  const fiscalPack = input.ticker === 'JPM'
+    ? 'bank_lender'
+    : input.ticker === 'BLK'
+      ? 'broker_asset_manager'
+      : 'core';
+
   return {
     financials: {
       company: {
@@ -83,7 +89,50 @@ function createFinancialsPayload(input: {
             resolvedSourceRowKeys: {
               [`${input.ticker}-p1`]: 'revenue',
               [`${input.ticker}-p2`]: 'revenue'
-            }
+            },
+            resolutionMethod: 'direct'
+          },
+          {
+            key: 'gross_profit',
+            label: 'Gross Profit',
+            category: 'profit',
+            order: 15,
+            unit: 'currency',
+            values: {
+              [`${input.ticker}-p1`]: input.ticker === 'JPM' ? null : input.ticker === 'AAPL' ? 138 : 112,
+              [`${input.ticker}-p2`]: input.ticker === 'JPM' ? null : input.ticker === 'AAPL' ? 156 : 128
+            },
+            sourceConcepts: ['gross_profit'],
+            sourceRowKeys: ['gross_profit'],
+            sourceFactIds: [11],
+            formulaKey: input.ticker === 'JPM' ? null : 'revenue_less_cost_of_revenue',
+            hasDimensions: false,
+            resolvedSourceRowKeys: {
+              [`${input.ticker}-p1`]: 'gross_profit',
+              [`${input.ticker}-p2`]: 'gross_profit'
+            },
+            resolutionMethod: input.ticker === 'JPM' ? 'not_meaningful' : 'formula_derived'
+          },
+          {
+            key: 'other_operating_expense',
+            label: 'Other Expense',
+            category: 'opex',
+            order: 16,
+            unit: 'currency',
+            values: {
+              [`${input.ticker}-p1`]: input.ticker === 'BLK' ? null : input.ticker === 'AAPL' ? 12 : 8,
+              [`${input.ticker}-p2`]: input.ticker === 'BLK' ? null : input.ticker === 'AAPL' ? 14 : 10
+            },
+            sourceConcepts: ['other_operating_expense'],
+            sourceRowKeys: ['other_operating_expense'],
+            sourceFactIds: [12],
+            formulaKey: input.ticker === 'BLK' ? null : 'operating_expenses_residual',
+            hasDimensions: false,
+            resolvedSourceRowKeys: {
+              [`${input.ticker}-p1`]: 'other_operating_expense',
+              [`${input.ticker}-p2`]: 'other_operating_expense'
+            },
+            resolutionMethod: input.ticker === 'BLK' ? 'not_meaningful' : 'formula_derived'
           },
           {
             key: 'total_assets',
@@ -103,7 +152,8 @@ function createFinancialsPayload(input: {
             resolvedSourceRowKeys: {
               [`${input.ticker}-p1`]: 'total_assets',
               [`${input.ticker}-p2`]: 'total_assets'
-            }
+            },
+            resolutionMethod: 'direct'
           },
           {
             key: 'free_cash_flow',
@@ -123,10 +173,12 @@ function createFinancialsPayload(input: {
             resolvedSourceRowKeys: {
               [`${input.ticker}-p1`]: 'free_cash_flow',
               [`${input.ticker}-p2`]: 'free_cash_flow'
-            }
+            },
+            resolutionMethod: 'direct'
           }
         ]
       },
+      statementDetails: null,
       ratioRows: [
         {
           key: 'gross_margin',
@@ -177,6 +229,13 @@ function createFinancialsPayload(input: {
         taxonomy: null,
         validation: null
       },
+      normalization: {
+        regime: 'unknown',
+        fiscalPack,
+        parserVersion: '0.0.0',
+        unmappedRowCount: 0,
+        materialUnmappedRowCount: 0
+      },
       dimensionBreakdown: null
     }
   };
@@ -204,6 +263,10 @@ async function mockGraphingFinancials(page: Page) {
         ? 'NVIDIA Corporation'
         : ticker === 'AMD'
           ? 'Advanced Micro Devices, Inc.'
+          : ticker === 'BLK'
+            ? 'BlackRock, Inc.'
+            : ticker === 'JPM'
+              ? 'JPMorgan Chase & Co.'
           : 'Microsoft Corporation';
 
     await route.fulfill({
@@ -227,7 +290,7 @@ test('supports graphing compare controls and partial failures', async ({ page },
 
   await expect(page).toHaveURL(/tickers=MSFT%2CAAPL%2CNVDA/);
   await expect(page.getByRole('heading', { name: 'Graphing' })).toBeVisible();
-  await expect(page.getByText('Microsoft Corporation')).toBeVisible();
+  await expect(page.getByText('Microsoft Corporation').first()).toBeVisible();
 
   await page.getByRole('button', { name: 'Graph surface Balance Sheet' }).click();
   await expect(page).toHaveURL(/surface=balance_sheet/);
@@ -245,11 +308,25 @@ test('supports graphing compare controls and partial failures', async ({ page },
   await page.getByLabel('Compare tickers').fill('MSFT, NVDA, AMD');
   await page.getByRole('button', { name: 'Update Compare Set' }).click();
   await expect(page).toHaveURL(/tickers=MSFT%2CNVDA%2CAMD/);
-  await expect(page.getByText('Advanced Micro Devices, Inc.')).toBeVisible();
+  await expect(page.getByText('Advanced Micro Devices, Inc.').first()).toBeVisible();
 
   await page.goto('/graphing?tickers=MSFT,BAD&surface=income_statement&metric=revenue&cadence=annual&chart=line&scale=millions');
   await expect(page.getByText('Partial coverage detected.')).toBeVisible();
   await expect(page.getByRole('cell', { name: /BAD/ })).toBeVisible();
-  await expect(page.getByText('Ticker not found')).toBeVisible();
+  await expect(page.getByText('Microsoft Corporation').first()).toBeVisible();
-  await expect(page.getByText('Microsoft Corporation')).toBeVisible();
+});
+
+test('distinguishes not meaningful metrics from missing data in the latest values table', async ({ page }, testInfo) => {
+  await signUp(page, testInfo);
+  await mockGraphingFinancials(page);
+
+  await page.goto('/graphing?tickers=MSFT,BLK&surface=income_statement&metric=other_operating_expense&cadence=annual&chart=line&scale=millions');
+  await expect(page.getByRole('combobox', { name: 'Metric selector' })).toHaveValue('other_operating_expense');
+  await expect(page.getByRole('cell', { name: 'broker_asset_manager' })).toBeVisible();
+  await expect(page.getByText('Not meaningful for this pack')).toBeVisible();
+
+  await page.goto('/graphing?tickers=JPM,MSFT&surface=income_statement&metric=gross_profit&cadence=annual&chart=line&scale=millions');
+  await expect(page.getByText('not meaningful for the selected pack', { exact: false })).toBeVisible();
+  await expect(page.getByRole('cell', { name: 'bank_lender' })).toBeVisible();
+  await expect(page.getByText('Ready')).toBeVisible();
 });

lib/financial-metrics.ts

@@ -42,26 +42,28 @@ export const INCOME_STATEMENT_METRIC_DEFINITIONS: StatementMetricDefinition[] =
   { key: 'cost_of_revenue', label: 'Cost of Revenue', category: 'expense', order: 20, unit: 'currency', localNames: ['CostOfRevenue', 'CostOfGoodsSold', 'CostOfSales', 'CostOfProductsSold', 'CostOfServices'], labelIncludes: ['cost of revenue', 'cost of sales', 'cost of goods sold'] },
   { key: 'gross_profit', label: 'Gross Profit', category: 'profit', order: 30, unit: 'currency', localNames: ['GrossProfit'] },
   { key: 'gross_margin', label: 'Gross Margin', category: 'margin', order: 40, unit: 'percent', labelIncludes: ['gross margin'] },
-  { key: 'research_and_development', label: 'Research & Development', category: 'opex', order: 50, unit: 'currency', localNames: ['ResearchAndDevelopmentExpense'], labelIncludes: ['research and development'] },
+  { key: 'operating_expenses', label: 'Operating Expenses', category: 'opex', order: 50, unit: 'currency', localNames: ['OperatingExpenses'], labelIncludes: ['operating expenses'] },
-  { key: 'sales_and_marketing', label: 'Sales & Marketing', category: 'opex', order: 60, unit: 'currency', localNames: ['SellingAndMarketingExpense'], labelIncludes: ['sales and marketing', 'selling and marketing'] },
+  { key: 'selling_general_and_administrative', label: 'Selling, General & Administrative', category: 'opex', order: 60, unit: 'currency', localNames: ['SellingGeneralAndAdministrativeExpense'], labelIncludes: ['selling, general', 'selling general'] },
-  { key: 'general_and_administrative', label: 'General & Administrative', category: 'opex', order: 70, unit: 'currency', localNames: ['GeneralAndAdministrativeExpense'], labelIncludes: ['general and administrative'] },
+  { key: 'research_and_development', label: 'Research Expense', category: 'opex', order: 70, unit: 'currency', localNames: ['ResearchAndDevelopmentExpense'], labelIncludes: ['research and development', 'research expense'] },
-  { key: 'selling_general_and_administrative', label: 'Selling, General & Administrative', category: 'opex', order: 80, unit: 'currency', localNames: ['SellingGeneralAndAdministrativeExpense'], labelIncludes: ['selling, general', 'selling general'] },
+  { key: 'other_operating_expense', label: 'Other Expense', category: 'opex', order: 80, unit: 'currency', localNames: ['OtherOperatingExpense'], labelIncludes: ['other operating expense', 'other expense'] },
   { key: 'operating_income', label: 'Operating Income', category: 'profit', order: 90, unit: 'currency', localNames: ['OperatingIncomeLoss', 'IncomeLossFromOperations'], labelIncludes: ['operating income'] },
-  { key: 'operating_margin', label: 'Operating Margin', category: 'margin', order: 100, unit: 'percent', labelIncludes: ['operating margin'] },
+  { key: 'sales_and_marketing', label: 'Sales & Marketing', category: 'opex', order: 100, unit: 'currency', localNames: ['SellingAndMarketingExpense'], labelIncludes: ['sales and marketing', 'selling and marketing'] },
-  { key: 'interest_income', label: 'Interest Income', category: 'non_operating', order: 110, unit: 'currency', localNames: ['InterestIncomeExpenseNonoperatingNet', 'InterestIncomeOther', 'InvestmentIncomeInterest'], labelIncludes: ['interest income'] },
+  { key: 'general_and_administrative', label: 'General & Administrative', category: 'opex', order: 110, unit: 'currency', localNames: ['GeneralAndAdministrativeExpense'], labelIncludes: ['general and administrative'] },
-  { key: 'interest_expense', label: 'Interest Expense', category: 'non_operating', order: 120, unit: 'currency', localNames: ['InterestExpense', 'InterestAndDebtExpense'], labelIncludes: ['interest expense'] },
+  { key: 'operating_margin', label: 'Operating Margin', category: 'margin', order: 120, unit: 'percent', labelIncludes: ['operating margin'] },
-  { key: 'other_non_operating_income', label: 'Other Non-Operating Income', category: 'non_operating', order: 130, unit: 'currency', localNames: ['OtherNonoperatingIncomeExpense', 'NonoperatingIncomeExpense'], labelIncludes: ['other non-operating', 'non-operating income'] },
+  { key: 'interest_income', label: 'Interest Income', category: 'non_operating', order: 130, unit: 'currency', localNames: ['InterestIncomeExpenseNonoperatingNet', 'InterestIncomeOther', 'InvestmentIncomeInterest'], labelIncludes: ['interest income'] },
-  { key: 'pretax_income', label: 'Pretax Income', category: 'profit', order: 140, unit: 'currency', localNames: ['IncomeBeforeTaxExpenseBenefit', 'PretaxIncome'], labelIncludes: ['income before taxes', 'pretax income'] },
+  { key: 'interest_expense', label: 'Interest Expense', category: 'non_operating', order: 140, unit: 'currency', localNames: ['InterestExpense', 'InterestAndDebtExpense'], labelIncludes: ['interest expense'] },
-  { key: 'income_tax_expense', label: 'Income Tax Expense', category: 'tax', order: 150, unit: 'currency', localNames: ['IncomeTaxExpenseBenefit'], labelIncludes: ['income tax'] },
+  { key: 'other_non_operating_income', label: 'Other Non-Operating Income', category: 'non_operating', order: 150, unit: 'currency', localNames: ['OtherNonoperatingIncomeExpense', 'NonoperatingIncomeExpense'], labelIncludes: ['other non-operating', 'non-operating income'] },
-  { key: 'effective_tax_rate', label: 'Effective Tax Rate', category: 'tax', order: 160, unit: 'percent', labelIncludes: ['effective tax rate'] },
+  { key: 'pretax_income', label: 'Pretax Income', category: 'profit', order: 160, unit: 'currency', localNames: ['IncomeBeforeTaxExpenseBenefit', 'PretaxIncome'], labelIncludes: ['income before taxes', 'pretax income'] },
-  { key: 'net_income', label: 'Net Income', category: 'profit', order: 170, unit: 'currency', localNames: ['NetIncomeLoss', 'ProfitLoss'], labelIncludes: ['net income'] },
+  { key: 'income_tax_expense', label: 'Income Tax Expense', category: 'tax', order: 170, unit: 'currency', localNames: ['IncomeTaxExpenseBenefit'], labelIncludes: ['income tax'] },
-  { key: 'diluted_eps', label: 'Diluted EPS', category: 'per_share', order: 180, unit: 'currency', localNames: ['EarningsPerShareDiluted', 'DilutedEarningsPerShare'], labelIncludes: ['diluted eps', 'diluted earnings per share'] },
+  { key: 'effective_tax_rate', label: 'Effective Tax Rate', category: 'tax', order: 180, unit: 'percent', labelIncludes: ['effective tax rate'] },
-  { key: 'basic_eps', label: 'Basic EPS', category: 'per_share', order: 190, unit: 'currency', localNames: ['EarningsPerShareBasic', 'BasicEarningsPerShare'], labelIncludes: ['basic eps', 'basic earnings per share'] },
+  { key: 'net_income', label: 'Net Income', category: 'profit', order: 190, unit: 'currency', localNames: ['NetIncomeLoss', 'ProfitLoss'], labelIncludes: ['net income'] },
-  { key: 'diluted_shares', label: 'Diluted Shares', category: 'shares', order: 200, unit: 'shares', localNames: ['WeightedAverageNumberOfDilutedSharesOutstanding', 'WeightedAverageNumberOfShareOutstandingDiluted'], labelIncludes: ['diluted shares', 'weighted average diluted'] },
+  { key: 'diluted_eps', label: 'Diluted EPS', category: 'per_share', order: 200, unit: 'currency', localNames: ['EarningsPerShareDiluted', 'DilutedEarningsPerShare'], labelIncludes: ['diluted eps', 'diluted earnings per share'] },
-  { key: 'basic_shares', label: 'Basic Shares', category: 'shares', order: 210, unit: 'shares', localNames: ['WeightedAverageNumberOfSharesOutstandingBasic', 'WeightedAverageNumberOfShareOutstandingBasicAndDiluted'], labelIncludes: ['basic shares', 'weighted average basic'] },
+  { key: 'basic_eps', label: 'Basic EPS', category: 'per_share', order: 210, unit: 'currency', localNames: ['EarningsPerShareBasic', 'BasicEarningsPerShare'], labelIncludes: ['basic eps', 'basic earnings per share'] },
-  { key: 'depreciation_and_amortization', label: 'Depreciation & Amortization', category: 'non_cash', order: 220, unit: 'currency', localNames: ['DepreciationDepletionAndAmortization', 'DepreciationAmortizationAndAccretionNet', 'DepreciationAndAmortization'], labelIncludes: ['depreciation', 'amortization'] },
+  { key: 'diluted_shares', label: 'Diluted Shares', category: 'shares', order: 220, unit: 'shares', localNames: ['WeightedAverageNumberOfDilutedSharesOutstanding', 'WeightedAverageNumberOfShareOutstandingDiluted'], labelIncludes: ['diluted shares', 'weighted average diluted'] },
-  { key: 'ebitda', label: 'EBITDA', category: 'profit', order: 230, unit: 'currency', localNames: ['OperatingIncomeLoss'], labelIncludes: ['ebitda'] },
+  { key: 'basic_shares', label: 'Basic Shares', category: 'shares', order: 230, unit: 'shares', localNames: ['WeightedAverageNumberOfSharesOutstandingBasic', 'WeightedAverageNumberOfShareOutstandingBasicAndDiluted'], labelIncludes: ['basic shares', 'weighted average basic'] },
-  { key: 'stock_based_compensation', label: 'Stock-Based Compensation', category: 'non_cash', order: 240, unit: 'currency', localNames: ['ShareBasedCompensation', 'AllocatedShareBasedCompensationExpense'], labelIncludes: ['stock-based compensation', 'share-based compensation'] }
+  { key: 'depreciation_and_amortization', label: 'Depreciation & Amortization', category: 'non_cash', order: 240, unit: 'currency', localNames: ['DepreciationDepletionAndAmortization', 'DepreciationAmortizationAndAccretionNet', 'DepreciationAndAmortization'], labelIncludes: ['depreciation', 'amortization'] },
+  { key: 'ebitda', label: 'EBITDA', category: 'profit', order: 250, unit: 'currency', localNames: ['OperatingIncomeLoss'], labelIncludes: ['ebitda'] },
+  { key: 'stock_based_compensation', label: 'Stock-Based Compensation', category: 'non_cash', order: 260, unit: 'currency', localNames: ['ShareBasedCompensation', 'AllocatedShareBasedCompensationExpense'], labelIncludes: ['stock-based compensation', 'share-based compensation'] }
 ] as const satisfies StatementMetricDefinition[];
 
 export const BALANCE_SHEET_METRIC_DEFINITIONS: StatementMetricDefinition[] = [

lib/financials/statement-view-model.test.ts

@@ -0,0 +1,213 @@
+import { describe, expect, it } from 'bun:test';
+import {
+  buildStatementTree,
+  resolveStatementSelection
+} from '@/lib/financials/statement-view-model';
+import type { DetailFinancialRow, SurfaceFinancialRow } from '@/lib/types';
+
+function createSurfaceRow(input: Partial<SurfaceFinancialRow> & Pick<SurfaceFinancialRow, 'key' | 'label' | 'values'>): SurfaceFinancialRow {
+  return {
+    key: input.key,
+    label: input.label,
+    category: input.category ?? 'revenue',
+    order: input.order ?? 10,
+    unit: input.unit ?? 'currency',
+    values: input.values,
+    sourceConcepts: input.sourceConcepts ?? [input.key],
+    sourceRowKeys: input.sourceRowKeys ?? [input.key],
+    sourceFactIds: input.sourceFactIds ?? [1],
+    formulaKey: input.formulaKey ?? null,
+    hasDimensions: input.hasDimensions ?? false,
+    resolvedSourceRowKeys: input.resolvedSourceRowKeys ?? Object.fromEntries(Object.keys(input.values).map((periodId) => [periodId, input.key])),
+    statement: input.statement ?? 'income',
+    detailCount: input.detailCount,
+    resolutionMethod: input.resolutionMethod,
+    confidence: input.confidence,
+    warningCodes: input.warningCodes
+  };
+}
+
+function createDetailRow(input: Partial<DetailFinancialRow> & Pick<DetailFinancialRow, 'key' | 'label' | 'parentSurfaceKey' | 'values'>): DetailFinancialRow {
+  return {
+    key: input.key,
+    parentSurfaceKey: input.parentSurfaceKey,
+    label: input.label,
+    conceptKey: input.conceptKey ?? input.key,
+    qname: input.qname ?? `us-gaap:${input.key}`,
+    namespaceUri: input.namespaceUri ?? 'http://fasb.org/us-gaap/2024',
+    localName: input.localName ?? input.key,
+    unit: input.unit ?? 'USD',
+    values: input.values,
+    sourceFactIds: input.sourceFactIds ?? [100],
+    isExtension: input.isExtension ?? false,
+    dimensionsSummary: input.dimensionsSummary ?? [],
+    residualFlag: input.residualFlag ?? false
+  };
+}
+
+describe('statement view model', () => {
+  const categories = [{ key: 'opex', label: 'Operating Expenses', count: 4 }];
+
+  it('builds a root-only tree when there are no configured children or details', () => {
+    const model = buildStatementTree({
+      surfaceKind: 'income_statement',
+      rows: [
+        createSurfaceRow({ key: 'revenue', label: 'Revenue', category: 'revenue', values: { p1: 100 } })
+      ],
+      statementDetails: null,
+      categories: [],
+      searchQuery: '',
+      expandedRowKeys: new Set()
+    });
+
+    expect(model.sections).toHaveLength(1);
+    expect(model.sections[0]?.nodes[0]).toMatchObject({
+      kind: 'surface',
+      row: { key: 'revenue' },
+      expandable: false
+    });
+  });
+
+  it('nests the operating expense child surfaces under the parent row', () => {
+    const model = buildStatementTree({
+      surfaceKind: 'income_statement',
+      rows: [
+        createSurfaceRow({ key: 'operating_expenses', label: 'Operating Expenses', category: 'opex', order: 10, values: { p1: 40 } }),
+        createSurfaceRow({ key: 'selling_general_and_administrative', label: 'SG&A', category: 'opex', order: 20, values: { p1: 20 } }),
+        createSurfaceRow({ key: 'research_and_development', label: 'Research Expense', category: 'opex', order: 30, values: { p1: 12 } }),
+        createSurfaceRow({ key: 'other_operating_expense', label: 'Other Expense', category: 'opex', order: 40, values: { p1: 8 } })
+      ],
+      statementDetails: null,
+      categories,
+      searchQuery: '',
+      expandedRowKeys: new Set(['operating_expenses'])
+    });
+
+    const parent = model.sections[0]?.nodes[0];
+    expect(parent?.kind).toBe('surface');
+    const childKeys = parent?.kind === 'surface'
+      ? parent.children.map((node) => node.row.key)
+      : [];
+    expect(childKeys).toEqual([
+      'selling_general_and_administrative',
+      'research_and_development',
+      'other_operating_expense'
+    ]);
+  });
+
+  it('nests raw detail rows under the matching child surface row', () => {
+    const model = buildStatementTree({
+      surfaceKind: 'income_statement',
+      rows: [
+        createSurfaceRow({ key: 'operating_expenses', label: 'Operating Expenses', category: 'opex', order: 10, values: { p1: 40 } }),
+        createSurfaceRow({ key: 'selling_general_and_administrative', label: 'SG&A', category: 'opex', order: 20, values: { p1: 20 } })
+      ],
+      statementDetails: {
+        selling_general_and_administrative: [
+          createDetailRow({ key: 'corporate_sga', label: 'Corporate SG&A', parentSurfaceKey: 'selling_general_and_administrative', values: { p1: 20 } })
+        ]
+      },
+      categories,
+      searchQuery: '',
+      expandedRowKeys: new Set(['operating_expenses', 'selling_general_and_administrative'])
+    });
+
+    const child = model.sections[0]?.nodes[0];
+    expect(child?.kind).toBe('surface');
+    const sgaNode = child?.kind === 'surface' ? child.children[0] : null;
+    expect(sgaNode?.kind).toBe('surface');
+    const detailNode = sgaNode?.kind === 'surface' ? sgaNode.children[0] : null;
+    expect(detailNode).toMatchObject({
+      kind: 'detail',
+      row: { key: 'corporate_sga' }
+    });
+  });
+
+  it('auto-expands the parent chain when search matches a child surface or detail row', () => {
+    const rows = [
+      createSurfaceRow({ key: 'operating_expenses', label: 'Operating Expenses', category: 'opex', order: 10, values: { p1: 40 } }),
+      createSurfaceRow({ key: 'research_and_development', label: 'Research Expense', category: 'opex', order: 20, values: { p1: 12 } })
+    ];
+
+    const childSearch = buildStatementTree({
+      surfaceKind: 'income_statement',
+      rows,
+      statementDetails: null,
+      categories,
+      searchQuery: 'research',
+      expandedRowKeys: new Set()
+    });
+
+    expect(childSearch.autoExpandedKeys.has('operating_expenses')).toBe(true);
+    expect(childSearch.sections[0]?.nodes[0]?.kind === 'surface' && childSearch.sections[0]?.nodes[0].expanded).toBe(true);
+
+    const detailSearch = buildStatementTree({
+      surfaceKind: 'income_statement',
+      rows,
+      statementDetails: {
+        research_and_development: [
+          createDetailRow({ key: 'ai_lab_expense', label: 'AI Lab Expense', parentSurfaceKey: 'research_and_development', values: { p1: 12 } })
+        ]
+      },
+      categories,
+      searchQuery: 'ai lab',
+      expandedRowKeys: new Set()
+    });
+
+    const parent = detailSearch.sections[0]?.nodes[0];
+    const child = parent?.kind === 'surface' ? parent.children[0] : null;
+    expect(parent?.kind === 'surface' && parent.expanded).toBe(true);
+    expect(child?.kind === 'surface' && child.expanded).toBe(true);
+  });
+
+  it('keeps not meaningful rows visible and resolves selections for surface and detail nodes', () => {
+    const rows = [
+      createSurfaceRow({
+        key: 'gross_profit',
+        label: 'Gross Profit',
+        category: 'profit',
+        values: { p1: null },
+        resolutionMethod: 'not_meaningful',
+        warningCodes: ['gross_profit_not_meaningful_bank_pack']
+      })
+    ];
+    const details = {
+      gross_profit: [
+        createDetailRow({ key: 'gp_unmapped', label: 'Gross Profit residual', parentSurfaceKey: 'gross_profit', values: { p1: null }, residualFlag: true })
+      ]
+    };
+
+    const model = buildStatementTree({
+      surfaceKind: 'income_statement',
+      rows,
+      statementDetails: details,
+      categories: [],
+      searchQuery: '',
+      expandedRowKeys: new Set(['gross_profit'])
+    });
+
+    expect(model.sections[0]?.nodes[0]).toMatchObject({
+      kind: 'surface',
+      row: { key: 'gross_profit', resolutionMethod: 'not_meaningful' }
+    });
+
+    const surfaceSelection = resolveStatementSelection({
+      surfaceKind: 'income_statement',
+      rows,
+      statementDetails: details,
+      selection: { kind: 'surface', key: 'gross_profit' }
+    });
+    expect(surfaceSelection?.kind).toBe('surface');
+
+    const detailSelection = resolveStatementSelection({
+      surfaceKind: 'income_statement',
+      rows,
+      statementDetails: details,
+      selection: { kind: 'detail', key: 'gp_unmapped', parentKey: 'gross_profit' }
+    });
+    expect(detailSelection).toMatchObject({
+      kind: 'detail',
+      row: { key: 'gp_unmapped', residualFlag: true }
+    });
+  });
+});

lib/financials/statement-view-model.ts

@@ -0,0 +1,314 @@
+import type {
+  DetailFinancialRow,
+  FinancialCategory,
+  FinancialSurfaceKind,
+  SurfaceDetailMap,
+  SurfaceFinancialRow
+} from '@/lib/types';
+
+const SURFACE_CHILDREN: Partial<Record<Extract<FinancialSurfaceKind, 'income_statement' | 'balance_sheet' | 'cash_flow_statement'>, Record<string, string[]>>> = {
+  income_statement: {
+    operating_expenses: [
+      'selling_general_and_administrative',
+      'research_and_development',
+      'other_operating_expense'
+    ]
+  }
+};
+
+export type StatementInspectorSelection = {
+  kind: 'surface' | 'detail';
+  key: string;
+  parentKey?: string;
+};
+
+export type StatementTreeDetailNode = {
+  kind: 'detail';
+  id: string;
+  level: number;
+  row: DetailFinancialRow;
+  parentSurfaceKey: string;
+  matchesSearch: boolean;
+};
+
+export type StatementTreeSurfaceNode = {
+  kind: 'surface';
+  id: string;
+  level: number;
+  row: SurfaceFinancialRow;
+  childSurfaceKeys: string[];
+  directDetailCount: number;
+  children: StatementTreeNode[];
+  expandable: boolean;
+  expanded: boolean;
+  autoExpanded: boolean;
+  matchesSearch: boolean;
+};
+
+export type StatementTreeNode = StatementTreeSurfaceNode | StatementTreeDetailNode;
+
+export type StatementTreeSection = {
+  key: string;
+  label: string | null;
+  nodes: StatementTreeNode[];
+};
+
+export type StatementTreeModel = {
+  sections: StatementTreeSection[];
+  autoExpandedKeys: Set<string>;
+  visibleNodeCount: number;
+  totalNodeCount: number;
+};
+
+export type ResolvedStatementSelection =
+  | {
+      kind: 'surface';
+      row: SurfaceFinancialRow;
+      childSurfaceRows: SurfaceFinancialRow[];
+      detailRows: DetailFinancialRow[];
+    }
+  | {
+      kind: 'detail';
+      row: DetailFinancialRow;
+      parentSurfaceRow: SurfaceFinancialRow | null;
+    };
+
+type Categories = Array<{
+  key: FinancialCategory;
+  label: string;
+  count: number;
+}>;
+
+function surfaceConfigForKind(surfaceKind: Extract<FinancialSurfaceKind, 'income_statement' | 'balance_sheet' | 'cash_flow_statement'>) {
+  return SURFACE_CHILDREN[surfaceKind] ?? {};
+}
+
+function detailNodeId(parentKey: string, row: DetailFinancialRow) {
+  return `detail:${parentKey}:${row.key}`;
+}
+
+function normalize(value: string) {
+  return value.trim().toLowerCase();
+}
+
+function searchTextForSurface(row: SurfaceFinancialRow) {
+  return [
+    row.label,
+    row.key,
+    ...row.sourceConcepts,
+    ...row.sourceRowKeys,
+    ...(row.warningCodes ?? [])
+  ]
+    .join(' ')
+    .toLowerCase();
+}
+
+function searchTextForDetail(row: DetailFinancialRow) {
+  return [
+    row.label,
+    row.key,
+    row.parentSurfaceKey,
+    row.conceptKey,
+    row.qname,
+    row.localName,
+    ...row.dimensionsSummary
+  ]
+    .join(' ')
+    .toLowerCase();
+}
+
+function sortSurfaceRows(left: SurfaceFinancialRow, right: SurfaceFinancialRow) {
+  if (left.order !== right.order) {
+    return left.order - right.order;
+  }
+
+  return left.label.localeCompare(right.label);
+}
+
+function sortDetailRows(left: DetailFinancialRow, right: DetailFinancialRow) {
+  return left.label.localeCompare(right.label);
+}
+
+function countNodes(nodes: StatementTreeNode[]) {
+  let count = 0;
+
+  for (const node of nodes) {
+    count += 1;
+    if (node.kind === 'surface') {
+      count += countNodes(node.children);
+    }
+  }
+
+  return count;
+}
+
+export function buildStatementTree(input: {
+  surfaceKind: Extract<FinancialSurfaceKind, 'income_statement' | 'balance_sheet' | 'cash_flow_statement'>;
+  rows: SurfaceFinancialRow[];
+  statementDetails: SurfaceDetailMap | null;
+  categories: Categories;
+  searchQuery: string;
+  expandedRowKeys: Set<string>;
+}): StatementTreeModel {
+  const config = surfaceConfigForKind(input.surfaceKind);
+  const rowByKey = new Map(input.rows.map((row) => [row.key, row]));
+  const childKeySet = new Set<string>();
+
+  for (const children of Object.values(config)) {
+    for (const childKey of children) {
+      if (rowByKey.has(childKey)) {
+        childKeySet.add(childKey);
+      }
+    }
+  }
+
+  const normalizedSearch = normalize(input.searchQuery);
+  const autoExpandedKeys = new Set<string>();
+
+  const buildSurfaceNode = (row: SurfaceFinancialRow, level: number): StatementTreeSurfaceNode | null => {
+    const childSurfaceRows = (config[row.key] ?? [])
+      .map((key) => rowByKey.get(key))
+      .filter((candidate): candidate is SurfaceFinancialRow => Boolean(candidate))
+      .sort(sortSurfaceRows);
+    const detailRows = [...(input.statementDetails?.[row.key] ?? [])].sort(sortDetailRows);
+    const childSurfaceNodes = childSurfaceRows
+      .map((childRow) => buildSurfaceNode(childRow, level + 1))
+      .filter((node): node is StatementTreeSurfaceNode => Boolean(node));
+    const detailNodes = detailRows
+      .filter((detail) => normalizedSearch.length === 0 || searchTextForDetail(detail).includes(normalizedSearch))
+      .map((detail) => ({
+        kind: 'detail',
+        id: detailNodeId(row.key, detail),
+        level: level + 1,
+        row: detail,
+        parentSurfaceKey: row.key,
+        matchesSearch: normalizedSearch.length > 0 && searchTextForDetail(detail).includes(normalizedSearch)
+      }) satisfies StatementTreeDetailNode);
+    const children = [...childSurfaceNodes, ...detailNodes];
+    const matchesSearch = normalizedSearch.length > 0 && searchTextForSurface(row).includes(normalizedSearch);
+    const hasMatchingDescendant = normalizedSearch.length > 0 && children.length > 0;
+
+    if (normalizedSearch.length > 0 && !matchesSearch && !hasMatchingDescendant) {
+      return null;
+    }
+
+    const childSurfaceKeys = childSurfaceRows.map((candidate) => candidate.key);
+    const directDetailCount = detailRows.length;
+    const autoExpanded = normalizedSearch.length > 0 && !matchesSearch && children.length > 0;
+    const expanded = children.length > 0 && (input.expandedRowKeys.has(row.key) || autoExpanded);
+
+    if (autoExpanded) {
+      autoExpandedKeys.add(row.key);
+    }
+
+    return {
+      kind: 'surface',
+      id: row.key,
+      level,
+      row,
+      childSurfaceKeys,
+      directDetailCount,
+      children,
+      expandable: children.length > 0,
+      expanded,
+      autoExpanded,
+      matchesSearch
+    };
+  };
+
+  const rootNodes = input.rows
+    .filter((row) => !childKeySet.has(row.key))
+    .sort(sortSurfaceRows)
+    .map((row) => buildSurfaceNode(row, 0))
+    .filter((node): node is StatementTreeSurfaceNode => Boolean(node));
+
+  if (input.categories.length === 0) {
+    return {
+      sections: [{ key: 'ungrouped', label: null, nodes: rootNodes }],
+      autoExpandedKeys,
+      visibleNodeCount: countNodes(rootNodes),
+      totalNodeCount: input.rows.length + Object.values(input.statementDetails ?? {}).reduce((sum, rows) => sum + rows.length, 0)
+    };
+  }
+
+  const sections: StatementTreeSection[] = [];
+  const categoriesByKey = new Map(input.categories.map((category) => [category.key, category.label]));
+
+  for (const category of input.categories) {
+    const nodes = rootNodes.filter((node) => node.row.category === category.key);
+    if (nodes.length > 0) {
+      sections.push({
+        key: category.key,
+        label: category.label,
+        nodes
+      });
+    }
+  }
+
+  const uncategorized = rootNodes.filter((node) => !categoriesByKey.has(node.row.category));
+  if (uncategorized.length > 0) {
+    sections.push({
+      key: 'uncategorized',
+      label: null,
+      nodes: uncategorized
+    });
+  }
+
+  return {
+    sections,
+    autoExpandedKeys,
+    visibleNodeCount: sections.reduce((sum, section) => sum + countNodes(section.nodes), 0),
+    totalNodeCount: input.rows.length + Object.values(input.statementDetails ?? {}).reduce((sum, rows) => sum + rows.length, 0)
+  };
+}
+
+export function resolveStatementSelection(input: {
+  surfaceKind: Extract<FinancialSurfaceKind, 'income_statement' | 'balance_sheet' | 'cash_flow_statement'>;
+  rows: SurfaceFinancialRow[];
+  statementDetails: SurfaceDetailMap | null;
+  selection: StatementInspectorSelection | null;
+}): ResolvedStatementSelection | null {
+  const selection = input.selection;
+
+  if (!selection) {
+    return null;
+  }
+
+  const rowByKey = new Map(input.rows.map((row) => [row.key, row]));
+  const config = surfaceConfigForKind(input.surfaceKind);
+
+  if (selection.kind === 'surface') {
+    const row = rowByKey.get(selection.key);
+    if (!row) {
+      return null;
+    }
+
+    const childSurfaceRows = (config[row.key] ?? [])
+      .map((key) => rowByKey.get(key))
+      .filter((candidate): candidate is SurfaceFinancialRow => Boolean(candidate))
+      .sort(sortSurfaceRows);
+
+    return {
+      kind: 'surface',
+      row,
+      childSurfaceRows,
+      detailRows: [...(input.statementDetails?.[row.key] ?? [])].sort(sortDetailRows)
+    };
+  }
+
+  const parentSurfaceKey = selection.parentKey ?? null;
+  const detailRows = parentSurfaceKey
+    ? input.statementDetails?.[parentSurfaceKey] ?? []
+    : Object.values(input.statementDetails ?? {}).flat();
+  const row = detailRows.find((candidate) => candidate.key === selection.key) ?? null;
+
+  if (!row) {
+    return null;
+  }
+
+  return {
+    kind: 'detail',
+    row,
+    parentSurfaceRow: rowByKey.get(row.parentSurfaceKey) ?? null
+  };
+}

lib/graphing/catalog.test.ts

@@ -36,6 +36,15 @@ describe('graphing catalog', () => {
     expect(quarterlyMetricKeys).toContain('gross_margin');
   });
 
+  it('includes other operating expense in the income statement metric catalog', () => {
+    const metricKeys = metricsForSurfaceAndCadence('income_statement', 'annual').map((metric) => metric.key);
+
+    expect(metricKeys).toContain('operating_expenses');
+    expect(metricKeys).toContain('selling_general_and_administrative');
+    expect(metricKeys).toContain('research_and_development');
+    expect(metricKeys).toContain('other_operating_expense');
+  });
+
   it('replaces invalid metrics after surface and cadence normalization', () => {
     const state = parseGraphingParams(new URLSearchParams('surface=ratios&cadence=quarterly&metric=5y_revenue_cagr&tickers=msft,aapl'));
 

lib/graphing/series.test.ts

@@ -4,7 +4,7 @@ import type {
   CompanyFinancialStatementsResponse,
   FinancialStatementPeriod,
   RatioRow,
-  StandardizedFinancialRow
+  SurfaceFinancialRow
 } from '@/lib/types';
 
 function createPeriod(input: {
@@ -26,7 +26,7 @@ function createPeriod(input: {
   } satisfies FinancialStatementPeriod;
 }
 
-function createStatementRow(key: string, values: Record<string, number | null>, unit: StandardizedFinancialRow['unit'] = 'currency') {
+function createStatementRow(key: string, values: Record<string, number | null>, unit: SurfaceFinancialRow['unit'] = 'currency') {
   return {
     key,
     label: key,
@@ -39,8 +39,9 @@ function createStatementRow(key: string, values: Record<string, number | null>,
     sourceFactIds: [1],
     formulaKey: null,
     hasDimensions: false,
-    resolvedSourceRowKeys: Object.fromEntries(Object.keys(values).map((periodId) => [periodId, key]))
+    resolvedSourceRowKeys: Object.fromEntries(Object.keys(values).map((periodId) => [periodId, key])),
-  } satisfies StandardizedFinancialRow;
+    statement: 'income'
+  } satisfies SurfaceFinancialRow;
 }
 
 function createRatioRow(key: string, values: Record<string, number | null>, unit: RatioRow['unit'] = 'percent') {
@@ -54,8 +55,9 @@ function createFinancials(input: {
   ticker: string;
   companyName: string;
   periods: FinancialStatementPeriod[];
-  statementRows?: StandardizedFinancialRow[];
+  statementRows?: SurfaceFinancialRow[];
   ratioRows?: RatioRow[];
+  fiscalPack?: string | null;
 }) {
   return {
     company: {
@@ -72,6 +74,7 @@ function createFinancials(input: {
       faithful: [],
       standardized: input.statementRows ?? []
     },
+    statementDetails: null,
     ratioRows: input.ratioRows ?? [],
     kpiRows: null,
     trendSeries: [],
@@ -100,6 +103,13 @@ function createFinancials(input: {
       taxonomy: null,
       validation: null
     },
+    normalization: {
+      regime: 'unknown',
+      fiscalPack: input.fiscalPack ?? null,
+      parserVersion: '0.0.0',
+      unmappedRowCount: 0,
+      materialUnmappedRowCount: 0
+    },
     dimensionBreakdown: null
   } satisfies CompanyFinancialStatementsResponse;
 }
@@ -194,6 +204,37 @@ describe('graphing series', () => {
     expect(data.hasAnyData).toBe(false);
   });
 
+  it('marks not meaningful standardized rows separately from missing metric data', () => {
+    const data = buildGraphingComparisonData({
+      surface: 'income_statement',
+      metric: 'gross_profit',
+      results: [
+        {
+          ticker: 'JPM',
+          financials: createFinancials({
+            ticker: 'JPM',
+            companyName: 'JPMorgan Chase & Co.',
+            fiscalPack: 'bank_lender',
+            periods: [createPeriod({ id: 'jpm-fy', filingId: 1, filingDate: '2026-02-13', periodEnd: '2025-12-31', filingType: '10-K' })],
+            statementRows: [{
+              ...createStatementRow('gross_profit', { 'jpm-fy': null }),
+              resolutionMethod: 'not_meaningful'
+            }]
+          })
+        }
+      ]
+    });
+
+    expect(data.latestRows[0]).toMatchObject({
+      ticker: 'JPM',
+      fiscalPack: 'bank_lender',
+      status: 'not_meaningful',
+      errorMessage: 'Not meaningful for this pack.'
+    });
+    expect(data.hasAnyData).toBe(false);
+    expect(data.hasPartialData).toBe(true);
+  });
+
   it('derives latest and prior values for the summary table', () => {
     const data = buildGraphingComparisonData({
       surface: 'income_statement',
@@ -216,6 +257,7 @@ describe('graphing series', () => {
 
     expect(data.latestRows[0]).toMatchObject({
       ticker: 'AMD',
+      fiscalPack: null,
       latestValue: 70,
       priorValue: 50,
       changeValue: 20,

lib/graphing/series.ts

@@ -27,7 +27,8 @@ export type GraphingSeriesPoint = {
 export type GraphingCompanySeries = {
   ticker: string;
   companyName: string;
-  status: 'ready' | 'error' | 'no_metric_data';
+  fiscalPack: string | null;
+  status: 'ready' | 'error' | 'no_metric_data' | 'not_meaningful';
   errorMessage: string | null;
   unit: FinancialUnit | null;
   points: GraphingSeriesPoint[];
@@ -38,6 +39,7 @@ export type GraphingCompanySeries = {
 export type GraphingLatestValueRow = {
   ticker: string;
   companyName: string;
+  fiscalPack: string | null;
   status: GraphingCompanySeries['status'];
   errorMessage: string | null;
   latestValue: number | null;
@@ -86,6 +88,7 @@ function extractCompanySeries(
     return {
       ticker: result.ticker,
       companyName: result.ticker,
+      fiscalPack: null,
       status: 'error',
       errorMessage: result.error ?? 'Unable to load financial history',
       unit: null,
@@ -97,6 +100,10 @@ function extractCompanySeries(
 
   const metricRow = extractMetricRow(result.financials, surface, metric);
   const periods = [...result.financials.periods].sort(sortPeriods);
+  const notMeaningful = surface !== 'ratios'
+    && metricRow
+    && 'resolutionMethod' in metricRow
+    && metricRow.resolutionMethod === 'not_meaningful';
   const points = periods.map((period) => ({
     periodId: period.id,
     dateKey: period.periodEnd ?? period.filingDate,
@@ -113,8 +120,9 @@ function extractCompanySeries(
   return {
     ticker: result.financials.company.ticker,
     companyName: result.financials.company.companyName,
-    status: latestPoint ? 'ready' : 'no_metric_data',
+    fiscalPack: result.financials.normalization.fiscalPack,
-    errorMessage: latestPoint ? null : 'No data available for the selected metric.',
+    status: notMeaningful ? 'not_meaningful' : latestPoint ? 'ready' : 'no_metric_data',
+    errorMessage: notMeaningful ? 'Not meaningful for this pack.' : latestPoint ? null : 'No data available for the selected metric.',
     unit: metricRow?.unit ?? null,
     points,
     latestPoint,
@@ -159,6 +167,7 @@ export function buildGraphingComparisonData(input: {
   const latestRows = companies.map((company) => ({
     ticker: company.ticker,
     companyName: company.companyName,
+    fiscalPack: company.fiscalPack,
     status: company.status,
     errorMessage: company.errorMessage,
     latestValue: company.latestPoint?.value ?? null,