"""Link income statement, balance sheet, and cash flow projections."""
from __future__ import annotations
from datetime import datetime, timezone
from typing import Any
TOOL_META: dict[str, Any] = {
"name": "three_statement_modeler",
"description": "Generates linked financial statements using indirect cash flow method.",
"inputSchema": {
"type": "object",
"properties": {
"income_statement": {"type": "object"},
"prior_balance_sheet": {"type": "object"},
"assumptions": {"type": "object"},
},
"required": ["income_statement", "prior_balance_sheet", "assumptions"],
},
"outputSchema": {
"type": "object",
"properties": {
"status": {"type": "string"},
"data": {"type": "object"},
"timestamp": {"type": "string"},
},
},
}
def three_statement_modeler(
income_statement: dict[str, Any],
prior_balance_sheet: dict[str, Any],
assumptions: dict[str, Any],
**_: Any,
) -> dict[str, Any]:
"""Build linked financial statements and confirm the balance sheet balances."""
try:
revenue = float(income_statement.get("revenue", 0.0))
cogs = float(income_statement.get("cogs", 0.0))
operating_expenses = float(income_statement.get("operating_expenses", 0.0))
interest = float(income_statement.get("interest", 0.0))
tax_rate = float(income_statement.get("tax_rate", 0.0))
gross_profit = revenue - cogs
ebit = gross_profit - operating_expenses
taxable_income = ebit - interest
taxes = max(taxable_income, 0) * tax_rate
net_income = taxable_income - taxes
days_receivable = int(assumptions.get("days_receivable", 30))
days_payable = int(assumptions.get("days_payable", 30))
capex = float(assumptions.get("capex", 0.0))
debt_repayment = float(assumptions.get("debt_repayment", 0.0))
receivables = revenue / 30 * days_receivable
payables = cogs / 30 * days_payable
prior_cash = float(prior_balance_sheet.get("cash", 0.0))
prior_receivables = float(prior_balance_sheet.get("receivables", 0.0))
prior_payables = float(prior_balance_sheet.get("payables", 0.0))
prior_debt = float(prior_balance_sheet.get("debt", 0.0))
prior_equity = float(prior_balance_sheet.get("equity", 0.0))
change_receivables = receivables - prior_receivables
change_payables = payables - prior_payables
operating_cash_flow = net_income + (change_payables - change_receivables)
investing_cash_flow = -capex
financing_cash_flow = -(debt_repayment)
net_cash_flow = operating_cash_flow + investing_cash_flow + financing_cash_flow
ending_cash = prior_cash + net_cash_flow
ending_debt = max(prior_debt - debt_repayment, 0)
retained_earnings = prior_equity + net_income
total_assets = ending_cash + receivables + float(prior_balance_sheet.get("other_assets", 0.0))
total_liabilities = ending_debt + payables
total_equity = retained_earnings
balanced = round(total_assets, 2) == round(total_liabilities + total_equity, 2)
statements = {
"income_statement": {
"revenue": revenue,
"cogs": cogs,
"gross_profit": gross_profit,
"operating_expenses": operating_expenses,
"ebit": ebit,
"interest": interest,
"taxes": taxes,
"net_income": net_income,
},
"cash_flow": {
"operating": round(operating_cash_flow, 2),
"investing": round(investing_cash_flow, 2),
"financing": round(financing_cash_flow, 2),
"net_change": round(net_cash_flow, 2),
},
"balance_sheet": {
"cash": round(ending_cash, 2),
"receivables": round(receivables, 2),
"payables": round(payables, 2),
"debt": round(ending_debt, 2),
"equity": round(retained_earnings, 2),
"assets": round(total_assets, 2),
"liabilities_plus_equity": round(total_liabilities + total_equity, 2),
},
"balanced": balanced,
}
return {
"status": "success",
"data": statements,
"timestamp": datetime.now(timezone.utc).isoformat(),
}
except Exception as exc: # noqa: BLE001
_log_lesson("three_statement_modeler", str(exc))
return {
"status": "error",
"data": {"error": str(exc)},
"timestamp": datetime.now(timezone.utc).isoformat(),
}
def _log_lesson(skill_name: str, error: str) -> None:
with open("logs/lessons.md", "a", encoding="utf-8") as handle:
handle.write(f"- [{datetime.now(timezone.utc).isoformat()}] {skill_name}: {error}\n")
