"""Tests for edinet_mcp._metrics."""
from __future__ import annotations
import datetime
from edinet_mcp._metrics import calculate_metrics, compare_periods
from edinet_mcp.models import (
AccountingStandard,
DocType,
Filing,
FinancialStatement,
StatementData,
)
def _make_filing() -> Filing:
return Filing(
doc_id="S100TEST",
edinet_code="E99999",
company_name="テスト株式会社",
doc_type=DocType.ANNUAL_REPORT,
filing_date=datetime.date(2025, 6, 20),
)
def _make_stmt(
pl_items: list | None = None,
bs_items: list | None = None,
cf_items: list | None = None,
) -> FinancialStatement:
return FinancialStatement(
filing=_make_filing(),
income_statement=StatementData(items=pl_items or [], label="IncomeStatement"),
balance_sheet=StatementData(items=bs_items or [], label="BalanceSheet"),
cash_flow_statement=StatementData(items=cf_items or [], label="CashFlowStatement"),
accounting_standard=AccountingStandard.JGAAP,
)
class TestCalculateMetrics:
def test_profitability_ratios(self) -> None:
stmt = _make_stmt(
pl_items=[
{"科目": "売上高", "当期": 1000},
{"科目": "売上総利益", "当期": 300},
{"科目": "営業利益", "当期": 100},
{"科目": "当期純利益", "当期": 60},
],
bs_items=[
{"科目": "資産合計", "当期": 2000},
{"科目": "純資産合計", "当期": 800},
],
)
metrics = calculate_metrics(stmt)
assert "profitability" in metrics
p = metrics["profitability"]
assert p["売上総利益率"] == "30.00%"
assert p["営業利益率"] == "10.00%"
assert p["当期純利益率"] == "6.00%"
assert p["ROA"] == "5.00%" # 100/2000
assert p["ROE"] == "7.50%" # 60/800
def test_stability_ratios(self) -> None:
stmt = _make_stmt(
bs_items=[
{"科目": "資産合計", "当期": 2000},
{"科目": "負債合計", "当期": 1200},
{"科目": "純資産合計", "当期": 800},
{"科目": "流動資産", "当期": 1000},
{"科目": "流動負債", "当期": 500},
],
)
metrics = calculate_metrics(stmt)
s = metrics["stability"]
assert s["自己資本比率"] == "40.00%"
assert s["流動比率"] == "200.00%"
assert s["負債比率"] == "150.00%"
def test_cash_flow_summary(self) -> None:
stmt = _make_stmt(
cf_items=[
{"科目": "営業活動によるキャッシュ・フロー", "当期": 500},
{"科目": "投資活動によるキャッシュ・フロー", "当期": -200},
{"科目": "財務活動によるキャッシュ・フロー", "当期": -100},
],
)
metrics = calculate_metrics(stmt)
cf = metrics["cash_flow"]
assert cf["営業CF"] == 500
assert cf["投資CF"] == -200
assert cf["財務CF"] == -100
assert cf["フリーCF"] == 300 # 500 + (-200)
def test_empty_statement(self) -> None:
stmt = _make_stmt()
metrics = calculate_metrics(stmt)
# No profitability/stability if no data
assert metrics.get("profitability") == {} or "profitability" not in metrics
assert "cash_flow" not in metrics
def test_partial_data(self) -> None:
"""Only available metrics are returned."""
stmt = _make_stmt(
pl_items=[{"科目": "売上高", "当期": 1000}],
)
metrics = calculate_metrics(stmt)
p = metrics.get("profitability", {})
# Can't compute margins without numerator
assert "営業利益率" not in p
assert "ROE" not in p
def test_roe_prefers_parent_net_income(self) -> None:
stmt = _make_stmt(
pl_items=[
{"科目": "売上高", "当期": 1000},
{"科目": "当期純利益", "当期": 60},
{"科目": "親会社株主に帰属する当期純利益", "当期": 50},
],
bs_items=[
{"科目": "純資産合計", "当期": 500},
],
)
metrics = calculate_metrics(stmt)
# Should use parent net income (50) not total net income (60)
assert metrics["profitability"]["ROE"] == "10.00%" # 50/500
class TestComparePeriods:
def test_basic_comparison(self) -> None:
stmt = _make_stmt(
pl_items=[
{"科目": "売上高", "当期": 1200, "前期": 1000},
{"科目": "営業利益", "当期": 150, "前期": 100},
],
)
changes = compare_periods(stmt)
assert len(changes) == 2
assert changes[0]["科目"] == "売上高"
assert changes[0]["増減額"] == 200.0
assert changes[0]["増減率"] == "+20.00%"
assert changes[1]["科目"] == "営業利益"
assert changes[1]["増減額"] == 50.0
assert changes[1]["増減率"] == "+50.00%"
def test_decrease(self) -> None:
stmt = _make_stmt(
pl_items=[{"科目": "売上高", "当期": 800, "前期": 1000}],
)
changes = compare_periods(stmt)
assert changes[0]["増減額"] == -200.0
assert changes[0]["増減率"] == "-20.00%"
def test_skips_items_without_both_periods(self) -> None:
stmt = _make_stmt(
pl_items=[
{"科目": "売上高", "当期": 1000}, # No 前期
{"科目": "営業利益", "当期": 100, "前期": 80},
],
)
changes = compare_periods(stmt)
assert len(changes) == 1
assert changes[0]["科目"] == "営業利益"
def test_empty_statement(self) -> None:
stmt = _make_stmt()
assert compare_periods(stmt) == []
def test_cross_statement(self) -> None:
"""Comparison includes items from all statement types."""
stmt = _make_stmt(
pl_items=[{"科目": "売上高", "当期": 1000, "前期": 900}],
bs_items=[{"科目": "資産合計", "当期": 5000, "前期": 4500}],
)
changes = compare_periods(stmt)
labels = [c["科目"] for c in changes]
assert "売上高" in labels
assert "資産合計" in labels
def test_zero_previous_no_rate(self) -> None:
"""When previous is 0, 増減率 should not be included."""
stmt = _make_stmt(
pl_items=[{"科目": "特別利益", "当期": 100, "前期": 0}],
)
changes = compare_periods(stmt)
assert len(changes) == 1
assert "増減率" not in changes[0]
