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/sec.test.ts
+++ b/lib/server/sec.test.ts
@@ -1,6 +1,8 @@
 import { describe, expect, it, mock } from 'bun:test';
 import {
+  __statementInternals,
  fetchFilingMetricsForFilings,
+  hydrateFilingStatementSnapshot,
  fetchPrimaryFilingText,
  normalizeSecDocumentText,
  resolvePrimaryFilingUrl,
@@ -190,3 +192,133 @@ describe('sec filing text helpers', () => {
    }
  });
 });
+
+describe('statement snapshot parsing', () => {
+  it('parses FilingSummary reports and statement rows with order/depth/subtotals', () => {
+    const reports = __statementInternals.parseFilingSummaryReports(`
+      <FilingSummary>
+        <Report>
+          <ShortName>Statements of Operations</ShortName>
+          <LongName>Consolidated Statements of Operations</LongName>
+          <HtmlFileName>income.htm</HtmlFileName>
+        </Report>
+      </FilingSummary>
+    `);
+
+    expect(reports.length).toBe(1);
+    expect(reports[0]?.htmlFileName).toBe('income.htm');
+
+    const rows = __statementInternals.parseStatementRowsFromReport(`
+      <html>
+        <table>
+          <tr>
+            <td style="padding-left: 0px"><a id="defref_us-gaap_Revenues">Revenue</a></td>
+            <td>$120,000</td>
+          </tr>
+          <tr>
+            <td style="padding-left: 24px"><a id="defref_us-gaap_CostOfRevenue">Cost of Revenue</a></td>
+            <td>(50,000)</td>
+          </tr>
+          <tr>
+            <td style="padding-left: 0px">Total Net Income</td>
+            <td>25,000</td>
+          </tr>
+        </table>
+      </html>
+    `);
+
+    expect(rows.length).toBe(3);
+    expect(rows[0]?.label).toBe('Revenue');
+    expect(rows[0]?.order).toBe(1);
+    expect(rows[1]?.depth).toBe(2);
+    expect(rows[1]?.value).toBe(-50_000);
+    expect(rows[2]?.isSubtotal).toBe(true);
+  });
+
+  it('extracts dimensional facts from inline XBRL contexts', () => {
+    const dimensions = __statementInternals.parseDimensionFacts(`
+      <xbrli:context id="ctx_seg">
+        <xbrli:period><xbrli:endDate>2025-12-31</xbrli:endDate></xbrli:period>
+        <xbrli:scenario>
+          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">us-gaap:ProductMember</xbrldi:explicitMember>
+        </xbrli:scenario>
+      </xbrli:context>
+      <ix:nonFraction name="us-gaap:Revenues" contextRef="ctx_seg" unitRef="USD">50000</ix:nonFraction>
+    `, 'fallback-period');
+
+    expect(dimensions.income.length).toBe(1);
+    expect(dimensions.income[0]?.axis).toContain('ProductOrServiceAxis');
+    expect(dimensions.income[0]?.member).toContain('ProductMember');
+    expect(dimensions.income[0]?.periodId).toBe('2025-12-31');
+  });
+
+  it('hydrates a filing snapshot with partial status when only one statement is found', async () => {
+    const fetchImpl = mock(async (input: RequestInfo | URL, _init?: RequestInit) => {
+      const url = String(input);
+
+      if (url.endsWith('FilingSummary.xml')) {
+        return new Response(`
+          <FilingSummary>
+            <Report>
+              <ShortName>Statements of Operations</ShortName>
+              <LongName>Consolidated Statements of Operations</LongName>
+              <HtmlFileName>income.htm</HtmlFileName>
+            </Report>
+          </FilingSummary>
+        `, { status: 200 });
+      }
+
+      if (url.endsWith('income.htm')) {
+        return new Response(`
+          <html>
+            <table>
+              <tr>
+                <td><a id="defref_us-gaap_Revenues">Revenue</a></td>
+                <td>120000</td>
+              </tr>
+              <tr>
+                <td><a id="defref_us-gaap_NetIncomeLoss">Net Income</a></td>
+                <td>24000</td>
+              </tr>
+            </table>
+          </html>
+        `, { status: 200 });
+      }
+
+      return new Response(`
+        <xbrli:context id="ctx_seg">
+          <xbrli:period><xbrli:endDate>2025-12-31</xbrli:endDate></xbrli:period>
+          <xbrli:scenario>
+            <xbrldi:explicitMember dimension="srt:StatementBusinessSegmentsAxis">acme:EnterpriseMember</xbrldi:explicitMember>
+          </xbrli:scenario>
+        </xbrli:context>
+        <ix:nonFraction name="us-gaap:Revenues" contextRef="ctx_seg" unitRef="USD">120000</ix:nonFraction>
+      `, { status: 200 });
+    }) as unknown as typeof fetch;
+
+    const snapshot = await hydrateFilingStatementSnapshot({
+      filingId: 99,
+      ticker: 'MSFT',
+      cik: '0000789019',
+      accessionNumber: '0000789019-25-000001',
+      filingDate: '2025-12-31',
+      filingType: '10-K',
+      filingUrl: 'https://www.sec.gov/Archives/edgar/data/789019/000078901925000001/msft10k.htm',
+      primaryDocument: 'msft10k.htm',
+      metrics: {
+        revenue: 120_000,
+        netIncome: 24_000,
+        totalAssets: 450_000,
+        cash: 90_000,
+        debt: 110_000
+      }
+    }, {
+      fetchImpl
+    });
+
+    expect(snapshot.parse_status).toBe('partial');
+    expect(snapshot.statement_bundle?.statements.income.length).toBeGreaterThan(0);
+    expect(snapshot.standardized_bundle?.statements.income.find((row) => row.key === 'revenue')?.values).toBeDefined();
+    expect(snapshot.dimension_bundle?.statements.income.length).toBeGreaterThan(0);
+  });
+});