Neon-Desk/lib/server/financials/standardize.ts

import type {
  DimensionBreakdownRow,
  FinancialStatementKind,
  FinancialStatementPeriod,
  StandardizedFinancialRow,
  TaxonomyFactRow,
  TaxonomyStatementRow
} from '@/lib/types';

function valueOrNull(values: Record<string, number | null>, periodId: string) {
  return periodId in values ? values[periodId] : null;
}

function sumValues(values: Array<number | null>, treatNullAsZero = false) {
  if (!treatNullAsZero && values.some((value) => value === null)) {
    return null;
  }

  return values.reduce<number>((sum, value) => sum + (value ?? 0), 0);
}

export function factMatchesPeriod(fact: TaxonomyFactRow, period: FinancialStatementPeriod) {
  if (period.periodStart) {
    return fact.periodStart === period.periodStart && fact.periodEnd === period.periodEnd;
  }

  return (fact.periodInstant ?? fact.periodEnd) === period.periodEnd;
}

export function buildDimensionBreakdown(
  facts: TaxonomyFactRow[],
  periods: FinancialStatementPeriod[],
  faithfulRows: TaxonomyStatementRow[],
  standardizedRows: StandardizedFinancialRow[]
) {
  const periodByFilingId = new Map<number, FinancialStatementPeriod>();
  for (const period of periods) {
    periodByFilingId.set(period.filingId, period);
  }

  const faithfulRowByKey = new Map(faithfulRows.map((row) => [row.key, row]));
  const standardizedRowsBySource = new Map<string, StandardizedFinancialRow[]>();
  for (const row of standardizedRows) {
    for (const sourceRowKey of row.sourceRowKeys) {
      const existing = standardizedRowsBySource.get(sourceRowKey);
      if (existing) {
        existing.push(row);
      } else {
        standardizedRowsBySource.set(sourceRowKey, [row]);
      }
    }
  }

  const map = new Map<string, DimensionBreakdownRow[]>();
  const pushRow = (key: string, row: DimensionBreakdownRow) => {
    const existing = map.get(key);
    if (existing) {
      existing.push(row);
    } else {
      map.set(key, [row]);
    }
  };

  for (const fact of facts) {
    if (fact.dimensions.length === 0) {
      continue;
    }

    const period = periodByFilingId.get(fact.filingId) ?? null;
    if (!period || !factMatchesPeriod(fact, period)) {
      continue;
    }

    const faithfulRow = faithfulRowByKey.get(fact.conceptKey) ?? null;
    const standardizedMatches = standardizedRowsBySource.get(fact.conceptKey) ?? [];

    for (const dimension of fact.dimensions) {
      const faithfulDimensionRow: DimensionBreakdownRow = {
        rowKey: fact.conceptKey,
        concept: fact.qname,
        sourceRowKey: fact.conceptKey,
        sourceLabel: faithfulRow?.label ?? null,
        periodId: period.id,
        axis: dimension.axis,
        member: dimension.member,
        value: fact.value,
        unit: fact.unit,
        provenanceType: 'taxonomy'
      };

      pushRow(fact.conceptKey, faithfulDimensionRow);
      for (const standardizedRow of standardizedMatches) {
        pushRow(standardizedRow.key, {
          ...faithfulDimensionRow,
          rowKey: standardizedRow.key
        });
      }
    }
  }

  return map.size > 0 ? Object.fromEntries(map.entries()) : null;
}

function cloneStandardizedRows(rows: StandardizedFinancialRow[]) {
  return rows.map((row) => ({
    ...row,
    values: { ...row.values },
    sourceConcepts: [...row.sourceConcepts],
    sourceRowKeys: [...row.sourceRowKeys],
    sourceFactIds: [...row.sourceFactIds],
    resolvedSourceRowKeys: { ...row.resolvedSourceRowKeys }
  }));
}

export function buildLtmStandardizedRows(
  quarterlyRows: StandardizedFinancialRow[],
  quarterlyPeriods: FinancialStatementPeriod[],
  ltmPeriods: FinancialStatementPeriod[],
  statement: Extract<FinancialStatementKind, 'income' | 'balance' | 'cash_flow' | 'equity' | 'disclosure'>
) {
  const sortedQuarterlyPeriods = [...quarterlyPeriods].sort((left, right) => {
    return Date.parse(left.periodEnd ?? left.filingDate) - Date.parse(right.periodEnd ?? right.filingDate);
  });
  const result = cloneStandardizedRows(quarterlyRows).map((row) => ({
    ...row,
    values: {} as Record<string, number | null>,
    resolvedSourceRowKeys: {} as Record<string, string | null>
  }));

  for (const row of result) {
    const source = quarterlyRows.find((entry) => entry.key === row.key);
    if (!source) {
      continue;
    }

    for (const ltmPeriod of ltmPeriods) {
      const anchorIndex = sortedQuarterlyPeriods.findIndex((period) => `ltm:${period.id}` === ltmPeriod.id);
      if (anchorIndex < 3) {
        continue;
      }

      const slice = sortedQuarterlyPeriods.slice(anchorIndex - 3, anchorIndex + 1);
      const sourceValues = slice.map((period) => source.values[period.id] ?? null);
      row.values[ltmPeriod.id] = statement === 'balance' || statement === 'equity'
        ? sourceValues[sourceValues.length - 1] ?? null
        : sumValues(sourceValues);
      row.resolvedSourceRowKeys[ltmPeriod.id] = source.formulaKey ? null : source.resolvedSourceRowKeys[slice[slice.length - 1]?.id ?? ''] ?? null;
    }
  }

  return result;
}