francy51
24aa8e33d4
- Add core.computed.json with 32 ratio definitions (filing + market derived) - Add Rust types for ComputedDefinition and ComputationSpec - Create generate-taxonomy.ts to generate TypeScript from Rust JSON - Generate lib/generated/ (gitignored) with surfaces, computed, kpis - Update financial-metrics.ts to use generated definitions - Add build-time generation via 'bun run generate' - Add taxonomy architecture documentation Two-phase ratio computation: - Filing-derived: margins, returns, per-share, growth (Rust computes) - Market-derived: valuation ratios (TypeScript computes with price data) All 32 ratios defined in core.computed.json: - Margins: gross, operating, ebitda, net, fcf - Returns: roa, roe, roic, roce - Financial health: debt_to_equity, net_debt_to_ebitda, cash_to_debt, current_ratio - Per-share: revenue, fcf, book_value - Growth: yoy metrics + 3y/5y cagr - Valuation: market_cap, ev, p/e, p/fcf, p/b, ev/sales, ev/ebitda, ev/fcf
390 lines
8.9 KiB
JSON
390 lines
8.9 KiB
JSON
{
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"version": "fiscal-v1",
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"pack": "core",
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"computed": [
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{
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"key": "gross_margin",
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"label": "Gross Margin",
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"category": "margins",
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"order": 10,
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"unit": "percent",
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"computation": {
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"type": "ratio",
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"numerator": "gross_profit",
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"denominator": "revenue"
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}
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},
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{
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"key": "operating_margin",
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"label": "Operating Margin",
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"category": "margins",
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"order": 20,
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"unit": "percent",
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"computation": {
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"type": "ratio",
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"numerator": "operating_income",
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"denominator": "revenue"
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}
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},
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{
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"key": "ebitda_margin",
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"label": "EBITDA Margin",
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"category": "margins",
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"order": 30,
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"unit": "percent",
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"computation": {
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"type": "ratio",
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"numerator": "ebitda",
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"denominator": "revenue"
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}
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},
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{
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"key": "net_margin",
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"label": "Net Margin",
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"category": "margins",
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"order": 40,
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"unit": "percent",
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"computation": {
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"type": "ratio",
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"numerator": "net_income",
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"denominator": "revenue"
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}
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},
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{
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"key": "fcf_margin",
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"label": "FCF Margin",
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"category": "margins",
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"order": 50,
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"unit": "percent",
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"computation": {
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"type": "ratio",
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"numerator": "free_cash_flow",
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"denominator": "revenue"
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}
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},
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{
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"key": "roa",
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"label": "ROA",
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"category": "returns",
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"order": 60,
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"unit": "percent",
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"computation": {
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"type": "simple",
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"formula": "net_income / average(total_assets)"
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}
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},
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{
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"key": "roe",
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"label": "ROE",
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"category": "returns",
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"order": 70,
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"unit": "percent",
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"computation": {
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"type": "simple",
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"formula": "net_income / average(total_equity)"
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}
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},
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{
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"key": "roic",
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"label": "ROIC",
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"category": "returns",
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"order": 80,
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"unit": "percent",
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"computation": {
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"type": "simple",
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"formula": "nopat / average_invested_capital"
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}
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},
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{
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"key": "roce",
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"label": "ROCE",
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"category": "returns",
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"order": 90,
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"unit": "percent",
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"computation": {
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"type": "simple",
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"formula": "operating_income / average_capital_employed"
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}
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},
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{
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"key": "debt_to_equity",
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"label": "Debt to Equity",
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"category": "financial_health",
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"order": 100,
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"unit": "ratio",
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"computation": {
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"type": "ratio",
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"numerator": "total_debt",
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"denominator": "total_equity"
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}
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},
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{
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"key": "net_debt_to_ebitda",
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"label": "Net Debt to EBITDA",
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"category": "financial_health",
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"order": 110,
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"unit": "ratio",
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"computation": {
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"type": "simple",
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"formula": "net_debt / ebitda"
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}
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},
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{
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"key": "cash_to_debt",
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"label": "Cash to Debt",
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"category": "financial_health",
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"order": 120,
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"unit": "ratio",
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"computation": {
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"type": "simple",
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"formula": "(cash_and_equivalents + short_term_investments) / total_debt"
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}
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},
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{
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"key": "current_ratio",
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"label": "Current Ratio",
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"category": "financial_health",
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"order": 130,
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"unit": "ratio",
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"computation": {
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"type": "ratio",
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"numerator": "current_assets",
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"denominator": "current_liabilities"
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}
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},
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{
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"key": "revenue_per_share",
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"label": "Revenue per Share",
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"category": "per_share",
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"order": 140,
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"unit": "currency",
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"computation": {
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"type": "per_share",
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"source": "revenue",
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"shares_key": "diluted_shares"
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}
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},
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{
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"key": "fcf_per_share",
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"label": "FCF per Share",
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"category": "per_share",
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"order": 150,
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"unit": "currency",
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"computation": {
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"type": "per_share",
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"source": "free_cash_flow",
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"shares_key": "diluted_shares"
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}
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},
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{
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"key": "book_value_per_share",
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"label": "Book Value per Share",
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"category": "per_share",
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"order": 160,
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"unit": "currency",
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"computation": {
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"type": "per_share",
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"source": "total_equity",
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"shares_key": "diluted_shares"
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}
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},
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{
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"key": "revenue_yoy",
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"label": "Revenue YoY",
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"category": "growth",
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"order": 170,
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"unit": "percent",
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"computation": {
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"type": "yoy_growth",
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"source": "revenue"
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}
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},
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{
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"key": "net_income_yoy",
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"label": "Net Income YoY",
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"category": "growth",
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"order": 180,
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"unit": "percent",
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"computation": {
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"type": "yoy_growth",
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"source": "net_income"
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}
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},
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{
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"key": "eps_yoy",
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"label": "EPS YoY",
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"category": "growth",
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"order": 190,
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"unit": "percent",
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"computation": {
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"type": "yoy_growth",
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"source": "diluted_eps"
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}
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},
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{
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"key": "fcf_yoy",
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"label": "FCF YoY",
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"category": "growth",
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"order": 200,
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"unit": "percent",
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"computation": {
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"type": "yoy_growth",
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"source": "free_cash_flow"
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}
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},
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{
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"key": "3y_revenue_cagr",
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"label": "3Y Revenue CAGR",
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"category": "growth",
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"order": 210,
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"unit": "percent",
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"computation": {
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"type": "cagr",
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"source": "revenue",
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"years": 3
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},
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"supported_cadences": ["annual"]
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},
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{
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"key": "5y_revenue_cagr",
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"label": "5Y Revenue CAGR",
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"category": "growth",
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"order": 220,
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"unit": "percent",
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"computation": {
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"type": "cagr",
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"source": "revenue",
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"years": 5
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},
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"supported_cadences": ["annual"]
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},
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{
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"key": "3y_eps_cagr",
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"label": "3Y EPS CAGR",
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"category": "growth",
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"order": 230,
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"unit": "percent",
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"computation": {
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"type": "cagr",
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"source": "diluted_eps",
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"years": 3
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},
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"supported_cadences": ["annual"]
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},
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{
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"key": "5y_eps_cagr",
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"label": "5Y EPS CAGR",
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"category": "growth",
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"order": 240,
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"unit": "percent",
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"computation": {
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"type": "cagr",
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"source": "diluted_eps",
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"years": 5
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},
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"supported_cadences": ["annual"]
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},
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{
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"key": "market_cap",
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"label": "Market Cap",
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"category": "valuation",
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"order": 250,
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"unit": "currency",
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"computation": {
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"type": "simple",
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"formula": "price * diluted_shares"
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},
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"requires_external_data": ["price"]
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},
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{
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"key": "enterprise_value",
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"label": "Enterprise Value",
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"category": "valuation",
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"order": 260,
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"unit": "currency",
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"computation": {
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"type": "simple",
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"formula": "market_cap + total_debt - cash_and_equivalents - short_term_investments"
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},
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"requires_external_data": ["market_cap"]
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},
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{
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"key": "price_to_earnings",
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"label": "Price to Earnings",
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"category": "valuation",
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"order": 270,
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"unit": "ratio",
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"computation": {
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"type": "simple",
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"formula": "price / diluted_eps"
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},
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"requires_external_data": ["price"]
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},
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{
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"key": "price_to_fcf",
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"label": "Price to FCF",
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"category": "valuation",
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"order": 280,
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"unit": "ratio",
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"computation": {
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"type": "ratio",
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"numerator": "market_cap",
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"denominator": "free_cash_flow"
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},
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"requires_external_data": ["market_cap"]
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},
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{
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"key": "price_to_book",
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"label": "Price to Book",
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"category": "valuation",
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"order": 290,
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"unit": "ratio",
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"computation": {
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"type": "ratio",
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"numerator": "market_cap",
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"denominator": "total_equity"
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},
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"requires_external_data": ["market_cap"]
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},
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{
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"key": "ev_to_sales",
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"label": "EV to Sales",
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"category": "valuation",
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"order": 300,
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"unit": "ratio",
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"computation": {
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"type": "ratio",
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"numerator": "enterprise_value",
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"denominator": "revenue"
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},
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"requires_external_data": ["enterprise_value"]
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},
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{
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"key": "ev_to_ebitda",
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"label": "EV to EBITDA",
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"category": "valuation",
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"order": 310,
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"unit": "ratio",
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"computation": {
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"type": "ratio",
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"numerator": "enterprise_value",
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"denominator": "ebitda"
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},
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"requires_external_data": ["enterprise_value"]
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},
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{
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"key": "ev_to_fcf",
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"label": "EV to FCF",
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"category": "valuation",
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"order": 320,
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"unit": "ratio",
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"computation": {
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"type": "ratio",
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"numerator": "enterprise_value",
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"denominator": "free_cash_flow"
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},
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"requires_external_data": ["enterprise_value"]
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}
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]
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}
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