Implement fiscal-style research MVP flows

lib/server/financial-taxonomy.ts

@@ -707,6 +707,85 @@ function latestMetrics(snapshots: FilingTaxonomySnapshotRecord[]) {
   };
 }
 
+function rowValue(row: { values: Record<string, number | null> }, periodId: string) {
+  return periodId in row.values ? row.values[periodId] : null;
+}
+
+function findStandardizedRow(rows: StandardizedStatementRow[], key: string) {
+  return rows.find((row) => row.key === key) ?? null;
+}
+
+function findFaithfulRowByLocalNames(rows: TaxonomyStatementRow[], localNames: string[]) {
+  const normalizedNames = localNames.map((name) => name.toLowerCase());
+  const exact = rows.find((row) => normalizedNames.includes(row.localName.toLowerCase()));
+  if (exact) {
+    return exact;
+  }
+
+  return rows.find((row) => {
+    const haystack = `${row.key} ${row.label} ${row.localName} ${row.qname}`.toLowerCase();
+    return normalizedNames.some((name) => haystack.includes(name));
+  }) ?? null;
+}
+
+function asOverviewLabel(period: FinancialStatementPeriod) {
+  const source = period.periodEnd ?? period.filingDate;
+  const parsed = Date.parse(source);
+  if (!Number.isFinite(parsed)) {
+    return source;
+  }
+
+  return new Intl.DateTimeFormat('en-US', {
+    month: 'short',
+    year: 'numeric'
+  }).format(new Date(parsed));
+}
+
+function buildOverviewMetrics(input: {
+  periods: FinancialStatementPeriod[];
+  faithfulRows: TaxonomyStatementRow[];
+  standardizedRows: StandardizedStatementRow[];
+}): CompanyFinancialStatementsResponse['overviewMetrics'] {
+  const periods = [...input.periods].sort(periodSorter);
+  const revenueRow = findStandardizedRow(input.standardizedRows, 'revenue')
+    ?? findFaithfulRowByLocalNames(input.faithfulRows, ['RevenueFromContractWithCustomerExcludingAssessedTax', 'Revenues', 'SalesRevenueNet', 'Revenue']);
+  const netIncomeRow = findStandardizedRow(input.standardizedRows, 'net-income')
+    ?? findFaithfulRowByLocalNames(input.faithfulRows, ['NetIncomeLoss', 'ProfitLoss']);
+  const assetsRow = findStandardizedRow(input.standardizedRows, 'total-assets')
+    ?? findFaithfulRowByLocalNames(input.faithfulRows, ['Assets']);
+  const cashRow = findStandardizedRow(input.standardizedRows, 'cash-and-equivalents')
+    ?? findFaithfulRowByLocalNames(input.faithfulRows, ['CashAndCashEquivalentsAtCarryingValue', 'CashAndShortTermInvestments', 'Cash']);
+  const debtRow = findStandardizedRow(input.standardizedRows, 'total-debt')
+    ?? findFaithfulRowByLocalNames(input.faithfulRows, ['LongTermDebt', 'Debt', 'LongTermDebtNoncurrent']);
+
+  const series = periods.map((period) => ({
+    periodId: period.id,
+    filingDate: period.filingDate,
+    periodEnd: period.periodEnd,
+    label: asOverviewLabel(period),
+    revenue: revenueRow ? rowValue(revenueRow, period.id) : null,
+    netIncome: netIncomeRow ? rowValue(netIncomeRow, period.id) : null,
+    totalAssets: assetsRow ? rowValue(assetsRow, period.id) : null,
+    cash: cashRow ? rowValue(cashRow, period.id) : null,
+    debt: debtRow ? rowValue(debtRow, period.id) : null
+  }));
+
+  const latest = series[series.length - 1] ?? null;
+
+  return {
+    referencePeriodId: latest?.periodId ?? null,
+    referenceDate: latest?.filingDate ?? null,
+    latest: {
+      revenue: latest?.revenue ?? null,
+      netIncome: latest?.netIncome ?? null,
+      totalAssets: latest?.totalAssets ?? null,
+      cash: latest?.cash ?? null,
+      debt: latest?.debt ?? null
+    },
+    series
+  };
+}
+
 export function defaultFinancialSyncLimit(window: FinancialHistoryWindow) {
   return window === 'all' ? 120 : 60;
 }
@@ -806,6 +885,11 @@ export async function getCompanyFinancialTaxonomy(input: GetCompanyFinancialTaxo
       pendingFilings: Math.max(0, financialFilings.length - statuses.ready - statuses.partial - statuses.failed),
       queuedSync: input.queuedSync
     },
+    overviewMetrics: buildOverviewMetrics({
+      periods,
+      faithfulRows,
+      standardizedRows
+    }),
     metrics,
     dimensionBreakdown
   };