Class: FinModeling::IncomeStatementCalculation

Inherits:
CompanyFilingCalculation show all
Includes:
CanChooseSuccessivePeriods
Defined in:
lib/finmodeling/income_statement_calculation.rb

Constant Summary collapse

NI_GOAL = 
"net income"
NI_LABELS = 
[ /^(|consolidated )net (|income loss|loss income|income|loss|)(| net of tax)(| attributable to parent)/,
/^profit loss$/, # I have a feeling this is from the misguided attempt to parse CI here. Get rid of it...
/^allocation.*of.*undistributed.*earnings/ ]
NI_ANTI_LABELS = 
[ ]
NI_IDS = 
[ /^(|Locator_|loc_)(|us-gaap_)NetIncomeLoss[_0-9a-z]+/,
/^(|Locator_|loc_)(|us-gaap_)NetIncomeLossAvailableToCommonStockholdersBasic[_0-9a-z]+/,
/^(|Locator_|loc_)(|us-gaap_)ProfitLoss[_0-9a-z]+/ ]

Instance Attribute Summary

Attributes inherited from CompanyFilingCalculation

#calculation

Instance Method Summary collapse

Methods inherited from CompanyFilingCalculation

#initialize, #label, #leaf_items, #leaf_items_sum, #periods, #summary

Constructor Details

This class inherits a constructor from FinModeling::CompanyFilingCalculation

Instance Method Details

#is_valid? ⇒ Boolean

Returns:

  • (Boolean) 


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# File 'lib/finmodeling/income_statement_calculation.rb', line 22

def is_valid?
  puts "income statement's net income calculation lacks tax item"           if !net_income_calculation.has_tax_item?
  puts "income statement's net income calculation lacks sales/revenue item" if !net_income_calculation.has_revenue_item?
  if !net_income_calculation.has_tax_item? || !net_income_calculation.has_revenue_item?
    if net_income_calculation
      puts "summary:"
      net_income_calculation.summary(:period => periods.last).print
    end
    puts "calculation tree:\n" + self.calculation.sprint_tree(indent_count=0, simplified=true)
  end
  return (net_income_calculation.has_revenue_item? && net_income_calculation.has_tax_item?)
end

#latest_quarterly_reformulated(cur_ci_calc, prev_is, prev_ci_calc) ⇒ Object 



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# File 'lib/finmodeling/income_statement_calculation.rb', line 41

def latest_quarterly_reformulated(cur_ci_calc, prev_is, prev_ci_calc)
  if net_income_calculation.periods.quarterly.any?
    period = net_income_calculation.periods.quarterly.last
    lqr = reformulated(period, cur_ci_calc)

    if (lqr.operating_revenues.total.abs > 1.0) && # FIXME: make an is_valid here?
       (lqr.cost_of_revenues  .total.abs > 1.0)    # FIXME: make an is_valid here?
      return lqr
    end
  end

  return nil if !prev_is

  cur_period, prev_period = choose_successive_periods(net_income_calculation, prev_is.net_income_calculation)
  if cur_period && prev_period
    new_re_is = reformulated(cur_period, cur_ci_calc) - prev_is.reformulated(prev_period, prev_ci_calc)
    # the above subtraction doesn't know what period you want. So let's patch the result to have
    # a quarterly period with the right end-points
    new_re_is.period = Xbrlware::Context::Period.new({"start_date"=>prev_period.value["end_date"], 
                                                      "end_date"  =>cur_period.value["end_date"]})
    return new_re_is
  end

  return nil
end

#net_income_calculation ⇒ Object 



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# File 'lib/finmodeling/income_statement_calculation.rb', line 13

def net_income_calculation
  begin
    @ni ||= NetIncomeCalculation.new(find_calculation_arc(NI_GOAL, NI_LABELS, NI_ANTI_LABELS, NI_IDS))
  rescue FinModeling::InvalidFilingError => e
    pre_msg = "calculation tree:\n" + self.calculation.sprint_tree
    raise e, pre_msg+e.message, e.backtrace
  end
end

#reformulated(period, comprehensive_income_calculation) ⇒ Object 



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# File 'lib/finmodeling/income_statement_calculation.rb', line 35

def reformulated(period, comprehensive_income_calculation)
  return ReformulatedIncomeStatement.new(period, 
                                         net_income_calculation.summary(:period=>period),
                                         comprehensive_income_calculation ? comprehensive_income_calculation.summary(:period=>period) : nil)
end

#write_constructor(file, item_name) ⇒ Object 



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# File 'lib/finmodeling/income_statement_calculation.rb', line 67

def write_constructor(file, item_name)
  item_calc_name = item_name + "_calc"
  @calculation.write_constructor(file, item_calc_name)
  file.puts "#{item_name} = FinModeling::IncomeStatementCalculation.new(#{item_calc_name})"
end