Financial report from SEC data

[gp1981]

1. [x] Retrieve Financial Statements based on standardised structure
2. [ ] Validate Financial Statements based on standardised structure
3. [ ] Adjust for sign of specific Facts (financial items)
4. [ ] Calculate key parameters for fundamental analysis

Validate Financial Statements based on standardised structure Income Statement

• [x] TTM calculation
• [x] Sampling verification with SEC with TTM
• [x] Sampling verification with SEC with quarters

Cash Flow

• [ ] TTM calculation
• [ ] Sampling verification with SEC with TTM
• [ ] Sampling verification with SEC with quarters

Balance Sheet

• [ ] Sampling verification with SEC Annual
• [ ] Sampling verification with SEC quarters

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Income Statement Sampling verification with SEC with TTM

• [X] 0809510613bb88286c90754a34f482fb7e12cb96: Net Income split into "_Net Income (loss) (operations)12m" and "_Net Income (loss) (operations)12m"
• [x] "_Interest Income12m": To Do
• [X] "_Interest Expense12m": Done => See next comment
• [x] "_Income Before Income Tax12m": To do

[gp1981]

"_Interest Expense12:m" The figures in xblr must be (almost always) entered as positive number, based on their definition. Note the Staff Observations from the Review of Interactive Data Financial Statements (from December 13, 2011)

The following financial items must be checked and treated separately in the calculations and visualisation (if to be rendered as in the filing).	Statement	If the definition contains this language the element can be negative
Cash Flow	Increase (decrease)
Cash flow	Provided by (used in)
Cash flow	Net
Cash flow	Change in
Cash flow	Proceeds from (payments for)
Cash flow	Proceeds from (payments to)
Income statement	Gain (Loss)
Income statement	Profit (Loss)
Income statement	Income (expense)
Income statement	Per share
Statement of Stockholders Equity	Equity
Statement of Stockholders Equity	Retained Earnings

[gp1981]

5c8c4af23eb52ae869571f758288036ee2a677ba

• [X] Income Before Income Tax_12m => update standardized_IS.xlsx
• [X] Net Income (loss) to parent (incl. Non contr. Interest)_12m => removed

[gp1981]

The calculation of the following standardized_label is to be fixed (ref. End = 2021-12-31) for Cash Flow TTM

• [x] (Operating Activities) Cash Flow Depreciation, Depletion, Ammortization_12m
• [x] sign - (Operating Activities) Change in Accounts Receivable_12m
• [x] sign - (Operating Activities) Change in Inventory_12m
• [x] IncreaseDecreaseInAccountsPayableRelatedParties
• [x] (Operating Activities) Stock-based Compensation_12m
• [ ] (Operating Activities) Cash Flow from Operating Activities_12m
• [x] (Investing Activities) Purchase of Marketable Securities and Investment_12m
• [x] (Financing Activities) Proceeds from Issuance of Stock_12m
• [x] (Financing Activities) Payment for Repurchase of Stock_12m
• [x] (Financing Activities) Proceeds from Issuance of Debt_12m
• [x] (Financing Activities) Payment of Debt_12m
• [x] (Financing Activities) Cash for Dividends_12m
• [x] Effect of Exchange Rate on Cash & Cash Equivalent_12m
• [x] Change in Cash, Cash Equivalents_12m

[gp1981]

Problem identified: remove the correct val when filtering out the duplicated val In line 846 duplicated standardized_label are filtered keeping only the "first" occurrence.

• Removal of duplicated val is also performed in df_std_IS.
• Removal of duplicated val is performed prior to the sum of val for the same standardized_label for the same fiscal period

Suggested action: reconsider the function of removing duplicates "after" the sum of val for the same standardized_label for the same fiscal period

[gp1981]

by removing line 846

  # Filter out rows with duplicated val for the same standardized label
  # df_std_CF <- df_std_CF %>%
  #   # Group by the standardized label for the same year and same quarter
  #   group_by(standardized_label, year_end, quarter_end) %>%
  #   # Arrange to by quarters_end and descending date "filed"
  #   arrange(desc(quarter_end),desc(filed)) %>%
  #   # Keep only the first occurrence of 'val' within each group
  #   filter(!duplicated(standardized_label,val)) %>%
  #   ungroup()

it causes double entry in the df_std_CF after pivoting.

[gp1981]

Problem identified: remove the correct val when filtering out the duplicated val In line 846 duplicated standardized_label are filtered keeping only the "first" occurrence.

• Removal of duplicated val is also performed in df_std_IS.
• Removal of duplicated val is performed prior to the sum of val for the same standardized_label for the same fiscal period

Suggested action: reconsider the function of removing duplicates "after" the sum of val for the same standardized_label for the same fiscal period

and

by removing line 846

  # Filter out rows with duplicated val for the same standardized label
  # df_std_CF <- df_std_CF %>%
  #   # Group by the standardized label for the same year and same quarter
  #   group_by(standardized_label, year_end, quarter_end) %>%
  #   # Arrange to by quarters_end and descending date "filed"
  #   arrange(desc(quarter_end),desc(filed)) %>%
  #   # Keep only the first occurrence of 'val' within each group
  #   filter(!duplicated(standardized_label,val)) %>%
  #   ungroup()

it causes double entry in the df_std_CF after pivoting.

Solved . (In the line 857 group_by of df_std_CF_pivot removed all other parameters for the grouping e.g. sic, sicDescription, etc.

[gp1981]

The calculation of the following standardized_label is to be fixed (ref. End = 2021-12-31) for Cash Flow TTM

• [x] (Operating Activities) Cash Flow Depreciation, Depletion, Ammortization_12m
• [x] sign - (Operating Activities) Change in Accounts Receivable_12m ... .> * [ ] (Operating Activities) Cash Flow from Operating Activities_12m ...

To be solved: (Operating Activities) Cash Flow from Operating Activities_12m