test(financials-v2): cover statement parsing and aggregation internals
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139
lib/server/financial-statements.test.ts
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139
lib/server/financial-statements.test.ts
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import { describe, expect, it } from 'bun:test';
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import { __financialStatementsInternals } from './financial-statements';
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import type { FilingStatementSnapshotRecord } from '@/lib/server/repos/filing-statements';
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function sampleSnapshot(): FilingStatementSnapshotRecord {
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return {
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id: 10,
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filing_id: 44,
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ticker: 'MSFT',
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filing_date: '2025-12-31',
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filing_type: '10-K',
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period_end: '2025-12-31',
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statement_bundle: {
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periods: [
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{
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id: '2025-12-31-0001',
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filingId: 44,
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accessionNumber: '0001',
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filingDate: '2025-12-31',
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periodEnd: '2025-12-31',
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filingType: '10-K',
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periodLabel: 'Fiscal Year End'
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}
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],
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statements: {
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income: [
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{
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key: 'revenue-line',
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label: 'Revenue',
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concept: 'us-gaap:Revenues',
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order: 1,
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depth: 0,
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isSubtotal: false,
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values: { '2025-12-31-0001': 120_000 }
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}
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],
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balance: [],
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cash_flow: [],
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equity: [],
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comprehensive_income: []
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}
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},
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standardized_bundle: {
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periods: [
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{
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id: '2025-12-31-0001',
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filingId: 44,
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accessionNumber: '0001',
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filingDate: '2025-12-31',
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periodEnd: '2025-12-31',
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filingType: '10-K',
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periodLabel: 'Fiscal Year End'
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}
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],
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statements: {
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income: [
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{
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key: 'revenue',
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label: 'Revenue',
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concept: 'us-gaap:Revenues',
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category: 'core',
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sourceConcepts: ['us-gaap:Revenues'],
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values: { '2025-12-31-0001': 120_000 }
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}
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],
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balance: [],
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cash_flow: [],
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equity: [],
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comprehensive_income: []
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}
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},
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dimension_bundle: {
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statements: {
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income: [
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{
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rowKey: 'revenue-line',
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concept: 'us-gaap:Revenues',
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periodId: '2025-12-31-0001',
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axis: 'srt:StatementBusinessSegmentsAxis',
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member: 'acme:CloudMember',
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value: 55_000,
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unit: 'USD'
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}
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],
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balance: [],
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cash_flow: [],
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equity: [],
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comprehensive_income: []
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}
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},
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parse_status: 'ready',
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parse_error: null,
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source: 'sec_filing_summary',
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created_at: '2026-01-01T00:00:00.000Z',
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updated_at: '2026-01-01T00:00:00.000Z'
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};
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}
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describe('financial statements service internals', () => {
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it('builds sorted periods for selected mode/statement', () => {
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const snapshot = sampleSnapshot();
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const periods = __financialStatementsInternals.buildPeriods(
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[snapshot],
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'standardized',
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'income'
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);
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expect(periods.length).toBe(1);
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expect(periods[0]?.id).toBe('2025-12-31-0001');
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});
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it('builds standardized rows and includes dimensions when requested', () => {
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const snapshot = sampleSnapshot();
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const periods = __financialStatementsInternals.buildPeriods(
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[snapshot],
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'standardized',
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'income'
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);
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const result = __financialStatementsInternals.buildRows(
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[snapshot],
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periods,
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'standardized',
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'income',
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true
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);
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expect(result.rows.length).toBe(1);
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expect(result.rows[0]?.hasDimensions).toBe(true);
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expect(result.dimensions).not.toBeNull();
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expect(result.dimensions?.['revenue-line']?.length).toBe(1);
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});
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it('returns default sync limits by window', () => {
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expect(__financialStatementsInternals.defaultFinancialSyncLimit('10y')).toBe(60);
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expect(__financialStatementsInternals.defaultFinancialSyncLimit('all')).toBe(120);
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});
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});
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@@ -1,6 +1,8 @@
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import { describe, expect, it, mock } from 'bun:test';
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import {
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__statementInternals,
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fetchFilingMetricsForFilings,
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hydrateFilingStatementSnapshot,
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fetchPrimaryFilingText,
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normalizeSecDocumentText,
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resolvePrimaryFilingUrl,
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@@ -190,3 +192,133 @@ describe('sec filing text helpers', () => {
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}
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});
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});
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describe('statement snapshot parsing', () => {
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it('parses FilingSummary reports and statement rows with order/depth/subtotals', () => {
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const reports = __statementInternals.parseFilingSummaryReports(`
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<FilingSummary>
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<Report>
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<ShortName>Statements of Operations</ShortName>
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<LongName>Consolidated Statements of Operations</LongName>
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<HtmlFileName>income.htm</HtmlFileName>
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</Report>
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</FilingSummary>
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`);
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expect(reports.length).toBe(1);
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expect(reports[0]?.htmlFileName).toBe('income.htm');
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const rows = __statementInternals.parseStatementRowsFromReport(`
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<html>
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<table>
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<tr>
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<td style="padding-left: 0px"><a id="defref_us-gaap_Revenues">Revenue</a></td>
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<td>$120,000</td>
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</tr>
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<tr>
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<td style="padding-left: 24px"><a id="defref_us-gaap_CostOfRevenue">Cost of Revenue</a></td>
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<td>(50,000)</td>
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</tr>
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<tr>
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<td style="padding-left: 0px">Total Net Income</td>
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<td>25,000</td>
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</tr>
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</table>
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</html>
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`);
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expect(rows.length).toBe(3);
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expect(rows[0]?.label).toBe('Revenue');
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expect(rows[0]?.order).toBe(1);
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expect(rows[1]?.depth).toBe(2);
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expect(rows[1]?.value).toBe(-50_000);
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expect(rows[2]?.isSubtotal).toBe(true);
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});
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it('extracts dimensional facts from inline XBRL contexts', () => {
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const dimensions = __statementInternals.parseDimensionFacts(`
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<xbrli:context id="ctx_seg">
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<xbrli:period><xbrli:endDate>2025-12-31</xbrli:endDate></xbrli:period>
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<xbrli:scenario>
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<xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">us-gaap:ProductMember</xbrldi:explicitMember>
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</xbrli:scenario>
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</xbrli:context>
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<ix:nonFraction name="us-gaap:Revenues" contextRef="ctx_seg" unitRef="USD">50000</ix:nonFraction>
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`, 'fallback-period');
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expect(dimensions.income.length).toBe(1);
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expect(dimensions.income[0]?.axis).toContain('ProductOrServiceAxis');
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expect(dimensions.income[0]?.member).toContain('ProductMember');
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expect(dimensions.income[0]?.periodId).toBe('2025-12-31');
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});
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it('hydrates a filing snapshot with partial status when only one statement is found', async () => {
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const fetchImpl = mock(async (input: RequestInfo | URL, _init?: RequestInit) => {
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const url = String(input);
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if (url.endsWith('FilingSummary.xml')) {
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return new Response(`
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<FilingSummary>
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<Report>
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<ShortName>Statements of Operations</ShortName>
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<LongName>Consolidated Statements of Operations</LongName>
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<HtmlFileName>income.htm</HtmlFileName>
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</Report>
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</FilingSummary>
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`, { status: 200 });
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}
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if (url.endsWith('income.htm')) {
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return new Response(`
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<html>
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<table>
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<tr>
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<td><a id="defref_us-gaap_Revenues">Revenue</a></td>
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<td>120000</td>
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</tr>
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<tr>
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<td><a id="defref_us-gaap_NetIncomeLoss">Net Income</a></td>
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<td>24000</td>
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</tr>
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</table>
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</html>
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`, { status: 200 });
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}
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return new Response(`
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<xbrli:context id="ctx_seg">
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<xbrli:period><xbrli:endDate>2025-12-31</xbrli:endDate></xbrli:period>
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<xbrli:scenario>
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<xbrldi:explicitMember dimension="srt:StatementBusinessSegmentsAxis">acme:EnterpriseMember</xbrldi:explicitMember>
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</xbrli:scenario>
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</xbrli:context>
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<ix:nonFraction name="us-gaap:Revenues" contextRef="ctx_seg" unitRef="USD">120000</ix:nonFraction>
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`, { status: 200 });
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}) as unknown as typeof fetch;
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const snapshot = await hydrateFilingStatementSnapshot({
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filingId: 99,
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ticker: 'MSFT',
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cik: '0000789019',
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accessionNumber: '0000789019-25-000001',
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filingDate: '2025-12-31',
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filingType: '10-K',
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filingUrl: 'https://www.sec.gov/Archives/edgar/data/789019/000078901925000001/msft10k.htm',
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primaryDocument: 'msft10k.htm',
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metrics: {
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revenue: 120_000,
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netIncome: 24_000,
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totalAssets: 450_000,
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cash: 90_000,
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debt: 110_000
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}
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}, {
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fetchImpl
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});
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expect(snapshot.parse_status).toBe('partial');
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expect(snapshot.statement_bundle?.statements.income.length).toBeGreaterThan(0);
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expect(snapshot.standardized_bundle?.statements.income.find((row) => row.key === 'revenue')?.values).toBeDefined();
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expect(snapshot.dimension_bundle?.statements.income.length).toBeGreaterThan(0);
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});
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});
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