Neon-Desk/lib/server/financial-statements.ts

import type {
  CompanyFinancialStatementsResponse,
  DimensionBreakdownRow,
  FilingFaithfulStatementRow,
  FinancialHistoryWindow,
  FinancialStatementKind,
  FinancialStatementMode,
  FinancialStatementPeriod,
  StandardizedStatementRow
} from '@/lib/types';
import { listFilingsRecords } from '@/lib/server/repos/filings';
import {
  countFilingStatementSnapshotStatuses,
  type DimensionStatementSnapshotRow,
  type FilingFaithfulStatementSnapshotRow,
  type FilingStatementSnapshotRecord,
  listFilingStatementSnapshotsByTicker,
  type StandardizedStatementSnapshotRow
} from '@/lib/server/repos/filing-statements';

type GetCompanyFinancialStatementsInput = {
  ticker: string;
  mode: FinancialStatementMode;
  statement: FinancialStatementKind;
  window: FinancialHistoryWindow;
  includeDimensions: boolean;
  cursor?: string | null;
  limit?: number;
  v2Enabled: boolean;
  queuedSync: boolean;
};

type FinancialStatementRowByMode = StandardizedStatementRow | FilingFaithfulStatementRow;

function safeTicker(input: string) {
  return input.trim().toUpperCase();
}

function isFinancialForm(type: string): type is '10-K' | '10-Q' {
  return type === '10-K' || type === '10-Q';
}

function rowDimensionMatcher(row: { key: string; concept: string | null }, item: DimensionStatementSnapshotRow) {
  const concept = row.concept?.toLowerCase() ?? '';
  const itemConcept = item.concept?.toLowerCase() ?? '';
  if (item.rowKey === row.key) {
    return true;
  }

  return Boolean(concept && itemConcept && concept === itemConcept);
}

function periodSorter(left: FinancialStatementPeriod, right: FinancialStatementPeriod) {
  const byDate = Date.parse(left.filingDate) - Date.parse(right.filingDate);
  if (Number.isFinite(byDate) && byDate !== 0) {
    return byDate;
  }

  return left.id.localeCompare(right.id);
}

function resolveDimensionPeriodId(rawPeriodId: string, periods: FinancialStatementPeriod[]) {
  const exact = periods.find((period) => period.id === rawPeriodId);
  if (exact) {
    return exact.id;
  }

  const byDate = periods.find((period) => period.filingDate === rawPeriodId || period.periodEnd === rawPeriodId);
  return byDate?.id ?? null;
}

function getRowsForSnapshot(
  snapshot: FilingStatementSnapshotRecord,
  mode: FinancialStatementMode,
  statement: FinancialStatementKind
) {
  if (mode === 'standardized') {
    return snapshot.standardized_bundle?.statements?.[statement] ?? [];
  }

  return snapshot.statement_bundle?.statements?.[statement] ?? [];
}

function buildPeriods(
  snapshots: FilingStatementSnapshotRecord[],
  mode: FinancialStatementMode,
  statement: FinancialStatementKind
) {
  const map = new Map<string, FinancialStatementPeriod>();

  for (const snapshot of snapshots) {
    const rows = getRowsForSnapshot(snapshot, mode, statement);
    if (rows.length === 0) {
      continue;
    }

    const sourcePeriods = mode === 'standardized'
      ? snapshot.standardized_bundle?.periods
      : snapshot.statement_bundle?.periods;

    for (const period of sourcePeriods ?? []) {
      if (!map.has(period.id)) {
        map.set(period.id, {
          id: period.id,
          filingId: period.filingId,
          accessionNumber: period.accessionNumber,
          filingDate: period.filingDate,
          periodEnd: period.periodEnd,
          filingType: period.filingType,
          periodLabel: period.periodLabel
        });
      }
    }
  }

  return [...map.values()].sort(periodSorter);
}

function buildRows(
  snapshots: FilingStatementSnapshotRecord[],
  periods: FinancialStatementPeriod[],
  mode: FinancialStatementMode,
  statement: FinancialStatementKind,
  includeDimensions: boolean
) {
  const rowMap = new Map<string, FinancialStatementRowByMode>();
  const dimensionMap = includeDimensions
    ? new Map<string, DimensionBreakdownRow[]>()
    : null;

  for (const snapshot of snapshots) {
    const rows = getRowsForSnapshot(snapshot, mode, statement);
    const dimensions = snapshot.dimension_bundle?.statements?.[statement] ?? [];

    if (mode === 'standardized') {
      for (const sourceRow of rows as StandardizedStatementSnapshotRow[]) {
        const existing = rowMap.get(sourceRow.key) as StandardizedStatementRow | undefined;
        const hasDimensions = dimensions.some((item) => rowDimensionMatcher(sourceRow, item));

        if (!existing) {
          rowMap.set(sourceRow.key, {
            key: sourceRow.key,
            label: sourceRow.label,
            concept: sourceRow.concept,
            category: sourceRow.category,
            sourceConcepts: [...sourceRow.sourceConcepts],
            values: { ...sourceRow.values },
            hasDimensions
          });
          continue;
        }

        existing.hasDimensions = existing.hasDimensions || hasDimensions;
        for (const concept of sourceRow.sourceConcepts) {
          if (!existing.sourceConcepts.includes(concept)) {
            existing.sourceConcepts.push(concept);
          }
        }

        for (const [periodId, value] of Object.entries(sourceRow.values)) {
          if (!(periodId in existing.values)) {
            existing.values[periodId] = value;
          }
        }
      }
    } else {
      for (const sourceRow of rows as FilingFaithfulStatementSnapshotRow[]) {
        const rowKey = sourceRow.concept ? `concept-${sourceRow.concept.toLowerCase()}` : `label-${sourceRow.key}`;
        const existing = rowMap.get(rowKey) as FilingFaithfulStatementRow | undefined;
        const hasDimensions = dimensions.some((item) => rowDimensionMatcher(sourceRow, item));

        if (!existing) {
          rowMap.set(rowKey, {
            key: rowKey,
            label: sourceRow.label,
            concept: sourceRow.concept,
            order: sourceRow.order,
            depth: sourceRow.depth,
            isSubtotal: sourceRow.isSubtotal,
            values: { ...sourceRow.values },
            hasDimensions
          });
          continue;
        }

        existing.hasDimensions = existing.hasDimensions || hasDimensions;
        existing.order = Math.min(existing.order, sourceRow.order);
        existing.depth = Math.min(existing.depth, sourceRow.depth);
        existing.isSubtotal = existing.isSubtotal || sourceRow.isSubtotal;
        for (const [periodId, value] of Object.entries(sourceRow.values)) {
          if (!(periodId in existing.values)) {
            existing.values[periodId] = value;
          }
        }
      }
    }

    if (dimensionMap) {
      for (const item of dimensions) {
        const periodId = resolveDimensionPeriodId(item.periodId, periods);
        if (!periodId) {
          continue;
        }

        const entry: DimensionBreakdownRow = {
          rowKey: item.rowKey,
          concept: item.concept,
          periodId,
          axis: item.axis,
          member: item.member,
          value: item.value,
          unit: item.unit
        };

        const group = dimensionMap.get(item.rowKey);
        if (group) {
          group.push(entry);
        } else {
          dimensionMap.set(item.rowKey, [entry]);
        }
      }
    }
  }

  const rows = [...rowMap.values()].sort((a, b) => {
    const left = mode === 'standardized' ? a.label : `${(a as FilingFaithfulStatementRow).order.toString().padStart(5, '0')}::${a.label}`;
    const right = mode === 'standardized' ? b.label : `${(b as FilingFaithfulStatementRow).order.toString().padStart(5, '0')}::${b.label}`;
    return left.localeCompare(right);
  });

  if (mode === 'standardized') {
    const standardized = rows as StandardizedStatementRow[];
    const core = standardized.filter((row) => row.category === 'core');
    const nonCore = standardized.filter((row) => row.category !== 'core');
    const orderedRows = [...core, ...nonCore];

    return {
      rows: orderedRows,
      dimensions: dimensionMap ? Object.fromEntries(dimensionMap.entries()) : null
    };
  }

  return {
    rows: rows as FilingFaithfulStatementRow[],
    dimensions: dimensionMap ? Object.fromEntries(dimensionMap.entries()) : null
  };
}

export function defaultFinancialSyncLimit(window: FinancialHistoryWindow) {
  return window === 'all' ? 120 : 60;
}

export async function getCompanyFinancialStatements(input: GetCompanyFinancialStatementsInput): Promise<CompanyFinancialStatementsResponse> {
  const ticker = safeTicker(input.ticker);
  const snapshotResult = await listFilingStatementSnapshotsByTicker({
    ticker,
    window: input.window,
    limit: input.limit,
    cursor: input.cursor
  });

  const statuses = await countFilingStatementSnapshotStatuses(ticker);
  const filings = await listFilingsRecords({
    ticker,
    limit: input.window === 'all' ? 250 : 120
  });

  const financialFilings = filings.filter((filing) => isFinancialForm(filing.filing_type));
  const periods = buildPeriods(snapshotResult.snapshots, input.mode, input.statement);
  const rowResult = buildRows(
    snapshotResult.snapshots,
    periods,
    input.mode,
    input.statement,
    input.includeDimensions
  );

  const latestFiling = filings[0] ?? null;

  return {
    company: {
      ticker,
      companyName: latestFiling?.company_name ?? ticker,
      cik: latestFiling?.cik ?? null
    },
    mode: input.mode,
    statement: input.statement,
    window: input.window,
    periods,
    rows: rowResult.rows,
    nextCursor: snapshotResult.nextCursor,
    coverage: {
      filings: periods.length,
      rows: rowResult.rows.length,
      dimensions: rowResult.dimensions
        ? Object.values(rowResult.dimensions).reduce((total, rows) => total + rows.length, 0)
        : 0
    },
    dataSourceStatus: {
      enabled: input.v2Enabled,
      hydratedFilings: statuses.ready,
      partialFilings: statuses.partial,
      failedFilings: statuses.failed,
      pendingFilings: Math.max(0, financialFilings.length - statuses.ready - statuses.partial - statuses.failed),
      queuedSync: input.queuedSync
    },
    dimensionBreakdown: rowResult.dimensions
  };
}

export const __financialStatementsInternals = {
  buildPeriods,
  buildRows,
  defaultFinancialSyncLimit
};