test(financials-v2): cover statement parsing and aggregation internals

2026-03-02 09:34:51 -05:00
parent 3424a8e598
commit cf6f26fa15
2 changed files with 271 additions and 0 deletions
--- a/lib/server/financial-statements.test.ts
+++ b/lib/server/financial-statements.test.ts
@@ -0,0 +1,139 @@
+import { describe, expect, it } from 'bun:test';
+import { __financialStatementsInternals } from './financial-statements';
+import type { FilingStatementSnapshotRecord } from '@/lib/server/repos/filing-statements';
+
+function sampleSnapshot(): FilingStatementSnapshotRecord {
+  return {
+    id: 10,
+    filing_id: 44,
+    ticker: 'MSFT',
+    filing_date: '2025-12-31',
+    filing_type: '10-K',
+    period_end: '2025-12-31',
+    statement_bundle: {
+      periods: [
+        {
+          id: '2025-12-31-0001',
+          filingId: 44,
+          accessionNumber: '0001',
+          filingDate: '2025-12-31',
+          periodEnd: '2025-12-31',
+          filingType: '10-K',
+          periodLabel: 'Fiscal Year End'
+        }
+      ],
+      statements: {
+        income: [
+          {
+            key: 'revenue-line',
+            label: 'Revenue',
+            concept: 'us-gaap:Revenues',
+            order: 1,
+            depth: 0,
+            isSubtotal: false,
+            values: { '2025-12-31-0001': 120_000 }
+          }
+        ],
+        balance: [],
+        cash_flow: [],
+        equity: [],
+        comprehensive_income: []
+      }
+    },
+    standardized_bundle: {
+      periods: [
+        {
+          id: '2025-12-31-0001',
+          filingId: 44,
+          accessionNumber: '0001',
+          filingDate: '2025-12-31',
+          periodEnd: '2025-12-31',
+          filingType: '10-K',
+          periodLabel: 'Fiscal Year End'
+        }
+      ],
+      statements: {
+        income: [
+          {
+            key: 'revenue',
+            label: 'Revenue',
+            concept: 'us-gaap:Revenues',
+            category: 'core',
+            sourceConcepts: ['us-gaap:Revenues'],
+            values: { '2025-12-31-0001': 120_000 }
+          }
+        ],
+        balance: [],
+        cash_flow: [],
+        equity: [],
+        comprehensive_income: []
+      }
+    },
+    dimension_bundle: {
+      statements: {
+        income: [
+          {
+            rowKey: 'revenue-line',
+            concept: 'us-gaap:Revenues',
+            periodId: '2025-12-31-0001',
+            axis: 'srt:StatementBusinessSegmentsAxis',
+            member: 'acme:CloudMember',
+            value: 55_000,
+            unit: 'USD'
+          }
+        ],
+        balance: [],
+        cash_flow: [],
+        equity: [],
+        comprehensive_income: []
+      }
+    },
+    parse_status: 'ready',
+    parse_error: null,
+    source: 'sec_filing_summary',
+    created_at: '2026-01-01T00:00:00.000Z',
+    updated_at: '2026-01-01T00:00:00.000Z'
+  };
+}
+
+describe('financial statements service internals', () => {
+  it('builds sorted periods for selected mode/statement', () => {
+    const snapshot = sampleSnapshot();
+
+    const periods = __financialStatementsInternals.buildPeriods(
+      [snapshot],
+      'standardized',
+      'income'
+    );
+
+    expect(periods.length).toBe(1);
+    expect(periods[0]?.id).toBe('2025-12-31-0001');
+  });
+
+  it('builds standardized rows and includes dimensions when requested', () => {
+    const snapshot = sampleSnapshot();
+    const periods = __financialStatementsInternals.buildPeriods(
+      [snapshot],
+      'standardized',
+      'income'
+    );
+
+    const result = __financialStatementsInternals.buildRows(
+      [snapshot],
+      periods,
+      'standardized',
+      'income',
+      true
+    );
+
+    expect(result.rows.length).toBe(1);
+    expect(result.rows[0]?.hasDimensions).toBe(true);
+    expect(result.dimensions).not.toBeNull();
+    expect(result.dimensions?.['revenue-line']?.length).toBe(1);
+  });
+
+  it('returns default sync limits by window', () => {
+    expect(__financialStatementsInternals.defaultFinancialSyncLimit('10y')).toBe(60);
+    expect(__financialStatementsInternals.defaultFinancialSyncLimit('all')).toBe(120);
+  });
+});