"""Tests for edinet_mcp._validation."""
from __future__ import annotations
import datetime
import warnings
import pytest
from edinet_mcp._validation import (
FinancialDataWarning,
_check_abnormal_values,
_check_balance_sheet_equation,
_check_critical_items,
_check_income_statement_consistency,
validate_financial_statement,
)
from edinet_mcp.models import (
AccountingStandard,
DocType,
Filing,
FinancialStatement,
StatementData,
)
def _make_statement(
bs_data: dict[str, dict[str, float | None]] | None = None,
pl_data: dict[str, dict[str, float | None]] | None = None,
cf_data: dict[str, dict[str, float | None]] | None = None,
) -> FinancialStatement:
"""Helper to create a FinancialStatement for testing."""
bs_items = []
if bs_data:
for label, values in bs_data.items():
bs_items.append({"科目": label, **values})
pl_items = []
if pl_data:
for label, values in pl_data.items():
pl_items.append({"科目": label, **values})
cf_items = []
if cf_data:
for label, values in cf_data.items():
cf_items.append({"科目": label, **values})
# Create a mock Filing
filing = Filing(
doc_id="S100TEST",
edinet_code="E00000",
company_name="Test Company",
doc_type=DocType.ANNUAL_REPORT,
filing_date=datetime.date(2024, 6, 20),
)
return FinancialStatement(
filing=filing,
balance_sheet=StatementData(items=bs_items),
income_statement=StatementData(items=pl_items),
cash_flow_statement=StatementData(items=cf_items),
accounting_standard=AccountingStandard.JGAAP,
)
class TestBalanceSheetEquation:
def test_balanced_statement_no_warning(self) -> None:
"""Balanced BS (Assets = Liabilities + Equity) should not warn."""
stmt = _make_statement(
bs_data={
"総資産": {"当期": 1000000},
"負債純資産合計": {"当期": 1000000},
}
)
with warnings.catch_warnings():
warnings.simplefilter("error", FinancialDataWarning)
_check_balance_sheet_equation(stmt) # Should not raise
def test_small_diff_no_warning(self) -> None:
"""Small differences (< 1 million yen) should not warn."""
stmt = _make_statement(
bs_data={
"総資産": {"当期": 1000000},
"負債純資産合計": {"当期": 1000500}, # 500k diff
}
)
with warnings.catch_warnings():
warnings.simplefilter("error", FinancialDataWarning)
_check_balance_sheet_equation(stmt) # Should not raise
def test_large_diff_warns(self) -> None:
"""Large differences (> 1 million yen) should warn."""
stmt = _make_statement(
bs_data={
"総資産": {"当期": 1000000},
"負債純資産合計": {"当期": 1002000}, # 2M diff
}
)
with pytest.warns(FinancialDataWarning, match="Balance sheet imbalance"):
_check_balance_sheet_equation(stmt)
def test_missing_fields_no_warning(self) -> None:
"""Missing fields should not cause warnings."""
stmt = _make_statement(bs_data={"総資産": {"当期": 1000000}})
with warnings.catch_warnings():
warnings.simplefilter("error", FinancialDataWarning)
_check_balance_sheet_equation(stmt) # Should not raise
class TestIncomeStatementConsistency:
def test_consistent_gross_profit_no_warning(self) -> None:
"""Gross Profit = Revenue - COGS should not warn."""
stmt = _make_statement(
pl_data={
"売上高": {"当期": 100000},
"売上原価": {"当期": 60000},
"売上総利益": {"当期": 40000},
}
)
with warnings.catch_warnings():
warnings.simplefilter("error", FinancialDataWarning)
_check_income_statement_consistency(stmt)
def test_inconsistent_gross_profit_warns(self) -> None:
"""Inconsistent Gross Profit should warn."""
stmt = _make_statement(
pl_data={
"売上高": {"当期": 100000},
"売上原価": {"当期": 60000},
"売上総利益": {"当期": 42000}, # Should be 40000
}
)
with pytest.warns(FinancialDataWarning, match="Income statement inconsistency"):
_check_income_statement_consistency(stmt)
def test_missing_fields_no_warning(self) -> None:
"""Missing fields should not cause warnings."""
stmt = _make_statement(pl_data={"売上高": {"当期": 100000}})
with warnings.catch_warnings():
warnings.simplefilter("error", FinancialDataWarning)
_check_income_statement_consistency(stmt)
class TestAbnormalValues:
def test_positive_assets_no_warning(self) -> None:
"""Positive total assets should not warn."""
stmt = _make_statement(bs_data={"総資産": {"当期": 1000000}})
with warnings.catch_warnings():
warnings.simplefilter("error", FinancialDataWarning)
_check_abnormal_values(stmt)
def test_negative_assets_warns(self) -> None:
"""Negative total assets should warn."""
stmt = _make_statement(bs_data={"総資産": {"当期": -1000}})
with pytest.warns(FinancialDataWarning, match="Negative total assets"):
_check_abnormal_values(stmt)
def test_negative_equity_warns(self) -> None:
"""Negative equity should warn."""
stmt = _make_statement(bs_data={"純資産": {"当期": -500}})
with pytest.warns(FinancialDataWarning, match="Negative equity"):
_check_abnormal_values(stmt)
class TestCriticalItems:
def test_has_revenue_no_warning(self) -> None:
"""Statement with revenue should not warn."""
stmt = _make_statement(
pl_data={"売上高": {"当期": 100000}},
bs_data={"総資産": {"当期": 500000}},
)
with warnings.catch_warnings():
warnings.simplefilter("error", FinancialDataWarning)
_check_critical_items(stmt)
def test_missing_revenue_warns(self) -> None:
"""Missing revenue should warn."""
stmt = _make_statement(pl_data={}, bs_data={"総資産": {"当期": 500000}})
with pytest.warns(FinancialDataWarning, match="No revenue line item"):
_check_critical_items(stmt)
def test_missing_total_assets_warns(self) -> None:
"""Missing total assets should warn."""
stmt = _make_statement(pl_data={"売上高": {"当期": 100000}}, bs_data={})
with pytest.warns(FinancialDataWarning, match="No total assets"):
_check_critical_items(stmt)
class TestValidateFinancialStatement:
def test_comprehensive_validation(self) -> None:
"""Full validation should run all checks."""
stmt = _make_statement(
bs_data={
"総資産": {"当期": 1000000},
"負債純資産合計": {"当期": 1000000},
"純資産": {"当期": 400000},
},
pl_data={
"売上高": {"当期": 100000},
"売上原価": {"当期": 60000},
"売上総利益": {"当期": 40000},
},
)
# Should not raise any warnings for a valid statement
with warnings.catch_warnings():
warnings.simplefilter("error", FinancialDataWarning)
validate_financial_statement(stmt)
def test_multiple_issues_multiple_warnings(self) -> None:
"""Statement with multiple issues should generate multiple warnings."""
stmt = _make_statement(
bs_data={
"総資産": {"当期": -1000}, # Negative assets
"純資産": {"当期": -500}, # Negative equity
},
pl_data={}, # Missing revenue
)
with pytest.warns(FinancialDataWarning) as record:
validate_financial_statement(stmt)
# Should have at least 3 warnings (negative assets, negative equity, missing revenue)
assert len(record) >= 3
