import { useState, useEffect, useRef, useMemo } from "react"; import { useSQLQuery } from "@motherduck/react-sql-query"; import { ChevronDown } from "lucide-react"; export const REQUIRED_DATABASES = [ { type: "share", path: "md:_share/financial_statement_dive/7f8d1d7d-8f0a-4912-89e4-1144e639b1c8", alias: "financial_statement_dive" } ]; const DB = "financial_statement_dive"; const N = (v: unknown): number => (v != null ? Number(v) : 0); const usdFmt = new Intl.NumberFormat("en-US", { maximumFractionDigits: 0 }); const fmtUSD = (val: number): string => { const inM = val / 1e6; const s = "$" + usdFmt.format(Math.abs(Math.round(inM))); return inM < 0 ? `(${s})` : s; }; const fmtPct = (val: number): string => `${val >= 0 ? "+" : "−"}${Math.abs(val).toFixed(1)}%`; const fmtKM = (val: number): string => { const abs = Math.abs(val); if (abs >= 1e12) { const s = `$${(abs / 1e12).toFixed(1)}T`; return val < 0 ? `(${s})` : s; } if (abs >= 1e9) { const s = `$${(abs / 1e9).toFixed(1)}B`; return val < 0 ? `(${s})` : s; } if (abs >= 1e6) { const s = `$${(abs / 1e6).toFixed(1)}M`; return val < 0 ? `(${s})` : s; } if (abs >= 1e3) { const s = `$${(abs / 1e3).toFixed(0)}K`; return val < 0 ? `(${s})` : s; } { const s = `$${abs.toFixed(0)}`; return val < 0 ? `(${s})` : s; } }; const fmtPeriod = (dateStr: string): string => { const d = new Date(dateStr + "T00:00:00"); const months = ["Jan","Feb","Mar","Apr","May","Jun","Jul","Aug","Sep","Oct","Nov","Dec"]; return `${months[d.getUTCMonth()]} '${(d.getUTCFullYear() % 100).toString().padStart(2, "0")}`; }; const fmtDateFull = (dateStr: string): string => { const d = new Date(dateStr + "T00:00:00"); const months = ["Jan","Feb","Mar","Apr","May","Jun","Jul","Aug","Sep","Oct","Nov","Dec"]; return `${months[d.getUTCMonth()]} ${d.getUTCDate()}, ${d.getUTCFullYear()}`; }; // ── Shared constants ─────────────────────────────────────────── const COST_CATS = new Set(["COGS", "OpEx"]); const COST_ITEMS = new Set(["Income Tax Provision"]); const PROFIT_ROWS = new Set(["Gross Profit", "Operating Income (EBIT)", "Pretax Income", "Net Income"]); const PL_SECTION_HEADERS: Record = { "Total Revenue": "REVENUE", "Cost of Revenue": "COST OF REVENUE", "Research & Development": "OPERATING EXPENSES", }; const PL_SPACE_BEFORE = new Set(["Gross Profit", "Operating Income (EBIT)"]); const BS_SECTION_HEADERS: Record = { "Cash & Cash Equivalents": "CURRENT ASSETS", "Property & Equipment, net": "NON-CURRENT ASSETS", "Accounts Payable": "CURRENT LIABILITIES", "Long-Term Debt": "NON-CURRENT LIABILITIES", "Common Stock": "STOCKHOLDERS' EQUITY", }; const BS_SPACE_BEFORE = new Set(["Total Assets", "Total Liabilities", "Total Liabilities & Equity", "Non-Controlling Interest"]); const TICKERS = [ { ticker: "AAPL", name: "Apple" }, { ticker: "AMGN", name: "Amgen" }, { ticker: "AMZN", name: "Amazon" }, { ticker: "BA", name: "Boeing" }, { ticker: "CAT", name: "Caterpillar" }, { ticker: "CRM", name: "Salesforce" }, { ticker: "CSCO", name: "Cisco" }, { ticker: "CVX", name: "Chevron" }, { ticker: "DIS", name: "Disney" }, { ticker: "DOW", name: "Dow Inc." }, { ticker: "HD", name: "Home Depot" }, { ticker: "HON", name: "Honeywell" }, { ticker: "IBM", name: "IBM" }, { ticker: "INTC", name: "Intel" }, { ticker: "JNJ", name: "Johnson & Johnson" }, { ticker: "KO", name: "Coca-Cola" }, { ticker: "MCD", name: "McDonald's" }, { ticker: "MMM", name: "3M" }, { ticker: "MRNA", name: "Moderna" }, { ticker: "MSFT", name: "Microsoft" }, { ticker: "NKE", name: "Nike" }, { ticker: "PG", name: "Procter & Gamble" }, { ticker: "SHW", name: "Sherwin-Williams" }, { ticker: "UNH", name: "UnitedHealth" }, { ticker: "VZ", name: "Verizon" }, { ticker: "WMT", name: "Walmart" }, ]; const NUM_FONT = '-apple-system, "Segoe UI", Roboto, Helvetica, Arial, sans-serif'; const TAB: React.CSSProperties = { padding: "8px 20px", fontSize: 14, cursor: "pointer", background: "none", borderTop: "none", borderLeft: "none", borderRight: "none", marginBottom: -2, }; // ── Dropdown leaf component (keeps hover/open state out of root) ── function CompanyDropdown({ ticker, setTicker }: { ticker: string; setTicker: (t: string) => void }) { const [open, setOpen] = useState(false); const ref = useRef(null); const companyName = TICKERS.find((t) => t.ticker === ticker)?.name ?? ticker; useEffect(() => { if (!open) return; const handleClick = (e: MouseEvent) => { if (ref.current && !ref.current.contains(e.target as Node)) setOpen(false); }; document.addEventListener("mousedown", handleClick); return () => document.removeEventListener("mousedown", handleClick); }, [open]); return (

{open && (

{TICKERS.map((t) => ( ))}

)}

); } // ── Component ────────────────────────────────────────────────── export default function FinancialBriefingBook() { const [activeTab, setActiveTab] = useState<"pl" | "bs" | "cf" | "eq">("pl"); const [ticker, setTicker] = useState("AAPL"); const companyName = TICKERS.find((t) => t.ticker === ticker)?.name ?? ticker; // ── Fixed queries — no UI state interpolated, fire once at mount ── const plMain = useSQLQuery(` WITH periods AS ( SELECT ticker, period, ROW_NUMBER() OVER (PARTITION BY ticker ORDER BY period DESC) AS rn FROM (SELECT ticker, period FROM "${DB}"."main"."dow_pl_detail" GROUP BY ticker, period HAVING SUM(ABS(amount)) > 0) ), period_labels AS ( SELECT ticker, MAX(CASE WHEN rn=1 THEN period::VARCHAR END) AS p1_date, MAX(CASE WHEN rn=2 THEN period::VARCHAR END) AS p2_date, MAX(CASE WHEN rn=3 THEN period::VARCHAR END) AS p3_date, MAX(CASE WHEN rn=4 THEN period::VARCHAR END) AS p4_date, MAX(CASE WHEN rn=5 THEN period::VARCHAR END) AS p5_date FROM periods GROUP BY ticker ), pivoted AS ( SELECT d.ticker, d.line_item, d.category, d.sort_order, d.row_type, CASE WHEN d.row_type = 'item' THEN 1 ELSE 0 END AS indent_level, SUM(CASE WHEN p.rn=1 THEN d.amount END) AS q1, SUM(CASE WHEN p.rn=2 THEN d.amount END) AS q2, SUM(CASE WHEN p.rn=3 THEN d.amount END) AS q3, SUM(CASE WHEN p.rn=4 THEN d.amount END) AS q4, SUM(CASE WHEN p.rn<=4 THEN d.amount END) AS ttm, SUM(CASE WHEN p.rn=5 THEN d.amount END) AS py_q FROM "${DB}"."main"."dow_pl_detail" d JOIN periods p ON d.period = p.period AND d.ticker = p.ticker WHERE p.rn <= 5 GROUP BY d.ticker, d.line_item, d.category, d.sort_order, d.row_type ) SELECT pv.*, pl.p1_date, pl.p2_date, pl.p3_date, pl.p4_date, pl.p5_date, CASE WHEN ABS(q2)>0 THEN ROUND((q1-q2)/ABS(q2)*100,1) ELSE NULL END AS qoq_pct, CASE WHEN ABS(py_q)>0 THEN ROUND((q1-py_q)/ABS(py_q)*100,1) ELSE NULL END AS yoy_pct FROM pivoted pv JOIN period_labels pl ON pv.ticker = pl.ticker ORDER BY pv.ticker, pv.sort_order `); const bsQuery = useSQLQuery(` WITH dates AS ( SELECT ticker, snapshot_date, ROW_NUMBER() OVER (PARTITION BY ticker ORDER BY snapshot_date DESC) AS rn FROM (SELECT ticker, snapshot_date FROM "${DB}"."main"."dow_bs_detail" GROUP BY ticker, snapshot_date HAVING SUM(ABS(amount)) > 0) ), date_labels AS ( SELECT ticker, MAX(CASE WHEN rn=1 THEN snapshot_date::VARCHAR END) AS d1_date, MAX(CASE WHEN rn=2 THEN snapshot_date::VARCHAR END) AS d2_date, MAX(CASE WHEN rn=3 THEN snapshot_date::VARCHAR END) AS d3_date FROM dates GROUP BY ticker ), pivoted AS ( SELECT d.ticker, d.line_item, d.category, d.sort_order, d.row_type, CASE WHEN d.row_type = 'item' THEN 1 ELSE 0 END AS indent_level, SUM(CASE WHEN dt.rn=1 THEN d.amount END) AS latest, SUM(CASE WHEN dt.rn=2 THEN d.amount END) AS mid, SUM(CASE WHEN dt.rn=3 THEN d.amount END) AS oldest FROM "${DB}"."main"."dow_bs_detail" d JOIN dates dt ON d.snapshot_date=dt.snapshot_date AND d.ticker=dt.ticker WHERE dt.rn <= 3 GROUP BY d.ticker, d.line_item, d.category, d.sort_order, d.row_type ) SELECT pv.*, dl.d1_date, dl.d2_date, dl.d3_date, CASE WHEN ABS(mid)>0 THEN ROUND((latest-mid)/ABS(mid)*100,1) ELSE NULL END AS ytd_chg, CASE WHEN ABS(oldest)>0 THEN ROUND((latest-oldest)/ABS(oldest)*100,1) ELSE NULL END AS yoy_chg FROM pivoted pv JOIN date_labels dl ON pv.ticker = dl.ticker ORDER BY pv.ticker, pv.sort_order `); const cfQuery = useSQLQuery(` WITH periods AS ( SELECT ticker, period, ROW_NUMBER() OVER (PARTITION BY ticker ORDER BY period DESC) AS rn FROM (SELECT ticker, period FROM "${DB}"."main"."dow_cf_detail" GROUP BY ticker, period HAVING SUM(ABS(amount)) > 0) ), period_labels AS ( SELECT ticker, MAX(CASE WHEN rn=1 THEN period::VARCHAR END) AS cf1_date, MAX(CASE WHEN rn=2 THEN period::VARCHAR END) AS cf2_date, MAX(CASE WHEN rn=3 THEN period::VARCHAR END) AS cf3_date, MAX(CASE WHEN rn=4 THEN period::VARCHAR END) AS cf4_date, MAX(CASE WHEN rn=5 THEN period::VARCHAR END) AS cf5_date FROM periods GROUP BY ticker ), pivoted AS ( SELECT d.ticker, d.line_item, d.category, d.sort_order, d.row_type, SUM(CASE WHEN p.rn=1 THEN d.amount END) AS q1, SUM(CASE WHEN p.rn=2 THEN d.amount END) AS q2, SUM(CASE WHEN p.rn=3 THEN d.amount END) AS q3, SUM(CASE WHEN p.rn=4 THEN d.amount END) AS q4, SUM(CASE WHEN p.rn=5 THEN d.amount END) AS py_q FROM "${DB}"."main"."dow_cf_detail" d JOIN periods p ON d.period = p.period AND d.ticker = p.ticker WHERE p.rn <= 5 GROUP BY d.ticker, d.line_item, d.category, d.sort_order, d.row_type ) SELECT pv.*, pl.cf1_date, pl.cf2_date, pl.cf3_date, pl.cf4_date, pl.cf5_date, CASE WHEN ABS(py_q)>0 THEN ROUND((q1-py_q)/ABS(py_q)*100,1) ELSE NULL END AS yoy_pct FROM pivoted pv JOIN period_labels pl ON pv.ticker = pl.ticker ORDER BY pv.ticker, pv.sort_order `); const eqQuery = useSQLQuery(` WITH dates AS ( SELECT ticker, snapshot_date, ROW_NUMBER() OVER (PARTITION BY ticker ORDER BY snapshot_date DESC) AS rn FROM (SELECT ticker, snapshot_date FROM "${DB}"."main"."dow_bs_detail" GROUP BY ticker, snapshot_date HAVING SUM(ABS(amount)) > 0) ), date_labels AS ( SELECT ticker, MAX(CASE WHEN rn=1 THEN snapshot_date::VARCHAR END) AS d1_date, MAX(CASE WHEN rn=2 THEN snapshot_date::VARCHAR END) AS d2_date, MAX(CASE WHEN rn=3 THEN snapshot_date::VARCHAR END) AS d3_date FROM dates GROUP BY ticker ), pivoted AS ( SELECT d.ticker, d.line_item, d.sort_order, SUM(CASE WHEN dt.rn = 1 THEN d.amount END) AS latest, SUM(CASE WHEN dt.rn = 2 THEN d.amount END) AS mid, SUM(CASE WHEN dt.rn = 3 THEN d.amount END) AS oldest FROM "${DB}"."main"."dow_bs_detail" d JOIN dates dt ON d.snapshot_date = dt.snapshot_date AND d.ticker = dt.ticker WHERE d.category = 'Equity' GROUP BY d.ticker, d.line_item, d.sort_order ), with_totals AS ( SELECT * FROM pivoted UNION ALL SELECT ticker, 'Total Stockholders'' Equity', 99, SUM(latest), SUM(mid), SUM(oldest) FROM pivoted GROUP BY ticker ) SELECT wt.*, dl.d1_date, dl.d2_date, dl.d3_date, CASE WHEN ABS(mid)>0 THEN ROUND((latest-mid)/ABS(mid)*100,1) END AS ytd_chg, CASE WHEN ABS(oldest)>0 THEN ROUND((latest-oldest)/ABS(oldest)*100,1) END AS yoy_chg FROM with_totals wt JOIN date_labels dl ON wt.ticker = dl.ticker ORDER BY wt.ticker, wt.sort_order `); // ── Ref-backed caches — stabilize array references ──────────── const plCache = useRef([]); const bsCache = useRef([]); const cfCache = useRef([]); const eqCache = useRef([]); const cachedPl = useMemo(() => { const raw = Array.isArray(plMain.data) ? plMain.data : []; if (raw.length === 0) return plCache.current; if (plCache.current.length === raw.length) return plCache.current; plCache.current = raw; return raw; }, [plMain.data]); const cachedBs = useMemo(() => { const raw = Array.isArray(bsQuery.data) ? bsQuery.data : []; if (raw.length === 0) return bsCache.current; if (bsCache.current.length === raw.length) return bsCache.current; bsCache.current = raw; return raw; }, [bsQuery.data]); const cachedCf = useMemo(() => { const raw = Array.isArray(cfQuery.data) ? cfQuery.data : []; if (raw.length === 0) return cfCache.current; if (cfCache.current.length === raw.length) return cfCache.current; cfCache.current = raw; return raw; }, [cfQuery.data]); const cachedEq = useMemo(() => { const raw = Array.isArray(eqQuery.data) ? eqQuery.data : []; if (raw.length === 0) return eqCache.current; if (eqCache.current.length === raw.length) return eqCache.current; eqCache.current = raw; return raw; }, [eqQuery.data]); // ── Filter by ticker — only this recomputes on ticker change ── const plRows = useMemo(() => cachedPl.filter(r => r.ticker === ticker), [cachedPl, ticker]); const bsRows = useMemo(() => cachedBs.filter(r => r.ticker === ticker), [cachedBs, ticker]); const cfRows = useMemo(() => cachedCf.filter(r => r.ticker === ticker), [cachedCf, ticker]); const eqRows = useMemo(() => cachedEq.filter(r => r.ticker === ticker), [cachedEq, ticker]); const qLabel = (rn: number): string => { if (plRows.length === 0) return `Q${rn}`; const d = plRows[0][`p${rn}_date`] as string | null; return d ? fmtPeriod(d) : `Q${rn}`; }; const bsLabel = (rn: number): string => { const rows = activeTab === "eq" ? eqRows : bsRows; if (rows.length === 0) return ""; const d = rows[0][`d${rn}_date`] as string | null; return d ? fmtPeriod(d) : ""; }; const cfLabel = (rn: number): string => { if (cfRows.length === 0) return ""; const d = cfRows[0][`cf${rn}_date`] as string | null; return d ? fmtPeriod(d) : ""; }; // ── P&L KPIs ──────────────────────────────────────────────── const plFind = (name: string) => plRows.find((r) => r.line_item === name); const rev = N(plFind("Total Revenue")?.q1); const gp = N(plFind("Gross Profit")?.q1); const ebit = N(plFind("Operating Income (EBIT)")?.q1); const ni = N(plFind("Net Income")?.q1); const gm = rev > 0 ? (gp / rev) * 100 : 0; const om = rev > 0 ? (ebit / rev) * 100 : 0; // ── BS KPIs ───────────────────────────────────────────────── const bsFind = (name: string) => bsRows.find((r) => r.line_item === name); const totalAssets = N(bsFind("Total Assets")?.latest); const currAssets = N(bsFind("Total Current Assets")?.latest); const currLiab = N(bsFind("Total Current Liabilities")?.latest); const totalEquity = N(bsFind("Total Stockholders' Equity")?.latest); const totalLiab = N(bsFind("Total Liabilities")?.latest); const currentRatio = currLiab > 0 ? currAssets / currLiab : 0; const debtToEquity = totalEquity > 0 ? totalLiab / totalEquity : 0; // ── CF KPIs ────────────────────────────────────────────────── const cfFind = (name: string) => cfRows.find((r) => r.line_item === name); const operCF = N(cfFind("Net Cash from Operating Activities")?.q1); const capex = N(cfFind("Capital Expenditures")?.q1); const freeCF = operCF + capex; const netCashChange = N(cfFind("Net Change in Cash")?.q1); const endingCash = N(cfFind("Ending Cash")?.q1); // ── Equity KPIs ────────────────────────────────────────────── const eqTotal = eqRows.find((r) => N(r.sort_order) === 99); const eqLatest = N(eqTotal?.latest); const eqMid = N(eqTotal?.mid); const eqOldest = N(eqTotal?.oldest); const eqChangePct = eqMid !== 0 ? ((eqLatest - eqMid) / Math.abs(eqMid)) * 100 : 0; const retainedEarnings = N(eqRows.find((r) => r.line_item === "Retained Earnings")?.latest); const roe = ((eqLatest + eqMid) / 2) !== 0 ? (ni * 4 / ((eqLatest + eqMid) / 2)) * 100 : 0; // ── Helpers ───────────────────────────────────────────────── const isCostRow = (row: any): boolean => COST_CATS.has(row.category as string) || COST_ITEMS.has(row.line_item as string); const changeColor = (pct: number | null, favorable: "up" | "down" | "neutral"): string => { if (pct == null || pct === 0) return "#6a6a6a"; if (favorable === "neutral") return "#231f20"; const good = favorable === "up" ? pct > 0 : pct < 0; return good ? "#2d7a00" : "#bc1200"; }; const plChangeColor = (row: any, pctField: string): string => { const pct = row[pctField] != null ? N(row[pctField]) : null; if (pct == null || pct === 0) return "#6a6a6a"; if (PROFIT_ROWS.has(row.line_item as string)) return pct > 0 ? "#2d7a00" : "#bc1200"; if (isCostRow(row)) return pct > 0 ? "#bc1200" : "#2d7a00"; return pct > 0 ? "#2d7a00" : "#bc1200"; }; const bsChangeDir = (cat: string): "up" | "down" | "neutral" => { if (["CurrAssets", "NCAssets", "Assets", "Equity", "Balance"].includes(cat)) return "up"; if (["CurrLiab", "NCLiab", "Liabilities"].includes(cat)) return "down"; return "neutral"; }; // ── Shared cell renderer ──────────────────────────────────── const PL_COLS = [ { key: "q1", label: qLabel(1) }, { key: "q2", label: qLabel(2) }, { key: "q3", label: qLabel(3) }, { key: "q4", label: qLabel(4) }, { key: "ttm", label: "TTM" }, { key: "py_q", label: "PY Q" }, ]; const renderPlCells = (row: any, bold: boolean) => ( <> {PL_COLS.map((c) => { const raw = row[c.key]; const val = N(raw); const display = raw == null ? "—" : fmtUSD(val); return ( {display} ); })} {row.yoy_pct != null ? fmtPct(N(row.yoy_pct)) : ""} {row.qoq_pct != null ? fmtPct(N(row.qoq_pct)) : ""} ); const isLoading = activeTab === "pl" ? plMain.isLoading : activeTab === "bs" ? bsQuery.isLoading : activeTab === "cf" ? cfQuery.isLoading : eqQuery.isLoading; // ── Render ────────────────────────────────────────────────── return (

{/* Header */}

Financial Reporting Briefing Book

Company

{companyName} ({ticker})

{/* Tabs */}

{([["pl", "Income Statement"], ["bs", "Balance Sheet"], ["cf", "Cash Flow"], ["eq", "Equity"]] as const).map(([id, label]) => ( ))}

{/* KPIs */}

{(activeTab === "pl" ? [ { label: `Revenue (${qLabel(1)})`, val: fmtKM(rev), color: "#231f20" }, { label: "Gross Margin", val: `${gm.toFixed(1)}%`, color: "#231f20" }, { label: "Operating Margin", val: `${om.toFixed(1)}%`, color: "#231f20" }, { label: `Net Income (${qLabel(1)})`, val: fmtKM(ni), color: ni >= 0 ? "#2d7a00" : "#bc1200" }, ] : activeTab === "bs" ? [ { label: "Total Assets", val: fmtKM(totalAssets), color: "#231f20" }, { label: "Current Ratio", val: `${currentRatio.toFixed(2)}x`, color: currentRatio >= 1 ? "#2d7a00" : "#bc1200" }, { label: "Debt-to-Equity", val: `${debtToEquity.toFixed(2)}x`, color: "#231f20" }, { label: "Book Value", val: fmtKM(totalEquity), color: totalEquity >= 0 ? "#2d7a00" : "#bc1200" }, ] : activeTab === "cf" ? [ { label: "Operating Cash Flow", val: fmtKM(operCF), color: "#231f20" }, { label: "Free Cash Flow", val: fmtKM(freeCF), color: "#231f20" }, { label: "Net Change in Cash", val: fmtKM(netCashChange), color: "#231f20" }, { label: "Cash Position", val: fmtKM(endingCash), color: "#231f20" }, ] : [ { label: "Total Equity", val: fmtKM(eqLatest), color: eqLatest >= 0 ? "#2d7a00" : "#bc1200" }, { label: "YTD Change", val: `${eqChangePct >= 0 ? "+" : ""}${eqChangePct.toFixed(1)}%`, color: eqLatest - eqMid >= 0 ? "#2d7a00" : "#bc1200" }, { label: "Return on Equity", val: `${roe.toFixed(1)}%`, color: roe >= 0 ? "#2d7a00" : "#bc1200" }, { label: "Retained Earnings", val: fmtKM(retainedEarnings), color: "#231f20" }, ] ).map((k) => (

{isLoading ? (

) : (

{k.val}

)}

{k.label}

))}

{/* ── INCOME STATEMENT TAB ──────────────────────────────── */} {activeTab === "pl" && ( isLoading ? (

{Array.from({ length: 15 }).map((_, i) =>

)}

) : (

{PL_COLS.map((c) => ( ))} {plRows.flatMap((row, i) => { const li = row.line_item as string; const rt = row.row_type as string; const indent = N(row.indent_level); const bold = rt === "subtotal" || rt === "total"; const border = rt === "total" ? "3px double #231f20" : rt === "subtotal" ? "1px solid #ccc" : "none"; const els: React.ReactNode[] = []; if (PL_SECTION_HEADERS[li]) { els.push( ); } if (PL_SPACE_BEFORE.has(li)) { els.push(); } els.push( {renderPlCells(row, bold)} ); return els; })}

	{c.label}	YoY	QoQ
{PL_SECTION_HEADERS[li]}

{li}

All figures in USD millions. YoY = vs. same quarter prior year. QoQ = vs. prior quarter.

) )} {/* ── BALANCE SHEET TAB ─────────────────────────────────── */} {activeTab === "bs" && ( isLoading ? (

{Array.from({ length: 20 }).map((_, i) =>

)}

) : (

{[ { label: bsLabel(1), sep: false }, { label: bsLabel(2), sep: false }, { label: bsLabel(3), sep: false }, { label: "YTD Chg", sep: true }, { label: "YoY Chg", sep: false }, ].map((h) => ( ))} {bsRows.flatMap((row, i) => { const li = row.line_item as string; const rt = row.row_type as string; const cat = row.category as string; const indent = N(row.indent_level); const bold = rt === "subtotal" || rt === "total"; const border = rt === "total" ? "3px double #231f20" : rt === "subtotal" ? "1px solid #ccc" : "none"; const dir = bsChangeDir(cat); const ytdChg = row.ytd_chg != null ? N(row.ytd_chg) : null; const yoyChg = row.yoy_chg != null ? N(row.yoy_chg) : null; const els: React.ReactNode[] = []; if (BS_SECTION_HEADERS[li]) { els.push( ); } if (BS_SPACE_BEFORE.has(li)) { els.push(); } els.push( {(["latest", "mid", "oldest"] as const).map((col) => { const val = N(row[col]); return ( ); })} ); return els; })}

	{h.label}
{BS_SECTION_HEADERS[li]}

{li}	{fmtUSD(val)}	{ytdChg != null ? fmtPct(ytdChg) : ""}	{yoyChg != null ? fmtPct(yoyChg) : ""}

All figures in USD millions. YTD Chg = vs. {bsLabel(2)}. YoY Chg = vs. {bsLabel(3)}.

) )} {/* ── CASH FLOW TAB ────────────────────────────────────────── */} {activeTab === "cf" && ( isLoading ? (

{Array.from({ length: 18 }).map((_, i) =>

)}

) : (

{[1,2,3,4].map(n => ( ))} {cfRows.flatMap((row, i) => { const li = row.line_item as string; const cat = row.category as string; const rt = row.row_type as string; const so = N(row.sort_order); const bold = rt === "subtotal" || rt === "total"; const border = rt === "total" ? "3px double #231f20" : rt === "subtotal" ? "1px solid #ccc" : "none"; const indent = rt === "item" && cat !== "Reconcile" ? 1 : 0; const yoyPct = row.yoy_pct != null ? N(row.yoy_pct) : null; const els: React.ReactNode[] = []; if (so === 1) { els.push( ); } if (so === 10) { els.push( ); } if (so === 20) { els.push( ); } if (so === 30) { els.push(); } els.push( {(["q1","q2","q3","q4"] as const).map((k) => { const raw = row[k]; const val = N(raw); return ( ); })} ); return els; })}

	{cfLabel(n)}	PY Q	YoY
OPERATING ACTIVITIES
INVESTING ACTIVITIES
FINANCING ACTIVITIES

{li}	{raw == null ? "—" : fmtUSD(val)}	{row.py_q == null ? "—" : fmtUSD(N(row.py_q))}	0 ? "#2d7a00" : "#bc1200", }}>{yoyPct != null ? fmtPct(yoyPct) : ""}

All figures in USD millions. Four most recent quarters. YoY = vs. same quarter prior year.

) )} {/* ── EQUITY TAB ───────────────────────────────────────────── */} {activeTab === "eq" && ( isLoading ? (

{Array.from({ length: 10 }).map((_, i) =>

)}

) : (

{eqRows.map((row, i) => { const li = row.line_item as string; const isTotal = N(row.sort_order) === 99; const border = isTotal ? "3px double #231f20" : "none"; const bold = isTotal; const ytdChg = row.ytd_chg != null ? N(row.ytd_chg) : null; const yoyChg = row.yoy_chg != null ? N(row.yoy_chg) : null; return ( {(["latest", "mid", "oldest"] as const).map((col) => { const val = N(row[col]); return ( ); })} ); })}

	{bsLabel(1)}	{bsLabel(2)}	{bsLabel(3)}	YTD Chg	YoY Chg
{li}	{fmtUSD(val)}	{ytdChg != null ? fmtPct(ytdChg) : ""}	{yoyChg != null ? fmtPct(yoyChg) : ""}

All figures in USD millions. Shows stockholders' equity components across snapshots.

) )}

Source: Yahoo Finance quarterly filings. Non-financial Dow 30 constituents.

); }

Financial Reporting Briefing Book

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