[ { "name": "Canonical net-margin sweep", "description": "Move the latest net-income row through the canonical percentage.", "canonical_step": 30, "summary": { "focus_step": 30, "focus_kind": "canonical-fixture", "canonical_output_match": true, "state_counts": { "calculated": 61 }, "value_min": 3.8125, "value_max": 13.8125, "segments": [ { "start_step": 0, "end_step": 60, "state": "calculated", "decision": "signed-line-items-divided-by-period-base", "start_value_label": "3.81% of Revenue", "end_value_label": "13.81% of Revenue" } ] }, "states": [ { "step": 0, "value": 3.8125, "value_label": "3.81% of Revenue", "state": "calculated", "diagnostic": "calculated · signed-line-items-divided-by-period-base", "guidance": "Observe raw row, base, signed percentage, prior percentage, percentage-point change, and row-map audit. 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The decision boundary is the base row is zero or an ordered label disappears.", "input": { "statement_type": "income", "base_label": "Revenue", "focus_label": "Net income", "periods": [ { "period": "FY2023", "items": [ { "label": "Revenue", "value": 1200 }, { "label": "Cost of goods sold", "value": -720 }, { "label": "Gross profit", "value": 480 }, { "label": "Research and development", "value": -90 }, { "label": "Selling and administration", "value": -210 }, { "label": "Operating profit", "value": 180 }, { "label": "Interest expense", "value": -35 }, { "label": "Tax expense", "value": -32 }, { "label": "Net income", "value": 113 }, { "label": "Depreciation and amortization", "value": -55 }, { "label": "Capital expenditure", "value": -70 }, { "label": "Operating cash flow", "value": 155 } ] }, { "period": "FY2024", "items": [ { "label": "Revenue", "value": 1320 }, { "label": "Cost of goods sold", "value": -805 }, { "label": "Gross profit", "value": 515 }, { "label": "Research and 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The decision boundary is the base row is zero or an ordered label disappears.", "input": { "statement_type": "income", "base_label": "Revenue", "focus_label": "Net income", "periods": [ { "period": "FY2023", "items": [ { "label": "Revenue", "value": 1200 }, { "label": "Cost of goods sold", "value": -720 }, { "label": "Gross profit", "value": 480 }, { "label": "Research and development", "value": -90 }, { "label": "Selling and administration", "value": -210 }, { "label": "Operating profit", "value": 180 }, { "label": "Interest expense", "value": -35 }, { "label": "Tax expense", "value": -32 }, { "label": "Net income", "value": 113 }, { "label": "Depreciation and amortization", "value": -55 }, { "label": "Capital expenditure", "value": -70 }, { "label": "Operating cash flow", "value": 155 } ] }, { "period": "FY2024", "items": [ { "label": "Revenue", "value": 1320 }, { "label": "Cost of goods sold", "value": -805 }, { "label": "Gross profit", "value": 515 }, { "label": "Research and 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"label": "Operating cash flow", "value": 184 } ] }, { "period": "FY2026", "items": [ { "label": "Revenue", "value": 1600 }, { "label": "Cost of goods sold", "value": -976 }, { "label": "Gross profit", "value": 624 }, { "label": "Research and development", "value": -144 }, { "label": "Selling and administration", "value": -256 }, { "label": "Operating profit", "value": 224 }, { "label": "Interest expense", "value": -48 }, { "label": "Tax expense", "value": -35 }, { "label": "Net income", "value": 66.333333333333 }, { "label": "Depreciation and amortization", "value": -76 }, { "label": "Capital expenditure", "value": -112 }, { "label": "Operating cash flow", "value": 218 } ] } ] }, "output": { "statement_type": "income", "base_label": "Revenue", "focus_label": "Net income", "period_count": 4, "line_item_count": 12, "focus_percentage": 4.145833333333, "focus_change_pp": -3.992097701149, "periods": [ { "period": "FY2023", "base_value": 1200.0, "focus_percentage": 9.416666666667, 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The decision boundary is the base row is zero or an ordered label disappears.", "input": { "statement_type": "income", "base_label": "Revenue", "focus_label": "Net income", "periods": [ { "period": "FY2023", "items": [ { "label": "Revenue", "value": 1200 }, { "label": "Cost of goods sold", "value": -720 }, { "label": "Gross profit", "value": 480 }, { "label": "Research and development", "value": -90 }, { "label": "Selling and administration", "value": -210 }, { "label": "Operating profit", "value": 180 }, { "label": "Interest expense", "value": -35 }, { "label": "Tax expense", "value": -32 }, { "label": "Net income", "value": 113 }, { "label": "Depreciation and amortization", "value": -55 }, { "label": "Capital expenditure", "value": -70 }, { "label": "Operating cash flow", "value": 155 } ] }, { "period": "FY2024", "items": [ { "label": "Revenue", "value": 1320 }, { "label": "Cost of goods sold", "value": -805 }, { "label": "Gross profit", "value": 515 }, { "label": "Research and 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The decision boundary is the base row is zero or an ordered label disappears.", "input": { "statement_type": "income", "base_label": "Revenue", "focus_label": "Operating cash flow", "periods": [ { "period": "FY2023", "items": [ { "label": "Revenue", "value": 1200 }, { "label": "Cost of goods sold", "value": -720 }, { "label": "Gross profit", "value": 480 }, { "label": "Research and development", "value": -90 }, { "label": "Selling and administration", "value": -210 }, { "label": "Operating profit", "value": 180 }, { "label": "Interest expense", "value": -35 }, { "label": "Tax expense", "value": -32 }, { "label": "Net income", "value": 113 }, { "label": "Depreciation and amortization", "value": -55 }, { "label": "Capital expenditure", "value": -70 }, { "label": "Operating cash flow", "value": 155 } ] }, { "period": "FY2024", "items": [ { "label": "Revenue", "value": 1320 }, { "label": "Cost of goods sold", "value": -805 }, { "label": "Gross profit", "value": 515 }, { "label": "Research 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