Class: FinModeling::ForecastedReformulatedIncomeStatement

Inherits:
ReformulatedIncomeStatement show all
Defined in:
lib/finmodeling/forecasted_reformulated_income_statement.rb

Instance Attribute Summary

Attributes inherited from ReformulatedIncomeStatement

#period

Instance Method Summary collapse

Methods inherited from ReformulatedIncomeStatement

#core_oi_growth, empty_analysis, #fi_over_nfa, #fi_over_sales, forecast_next, #gross_margin, #ni_over_sales, #oi_growth, #operating_profit_margin, #re_oi, #revenue_growth, #sales_over_noa, #sales_profit_margin

Constructor Details

#initialize(period, operating_revenues, income_from_sales_after_tax, net_financing_income, comprehensive_income) ⇒ ForecastedReformulatedIncomeStatement

Returns a new instance of ForecastedReformulatedIncomeStatement.



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# File 'lib/finmodeling/forecasted_reformulated_income_statement.rb', line 3

def initialize(period, operating_revenues, income_from_sales_after_tax, net_financing_income, comprehensive_income)
  @period = period
  @orev = operating_revenues
  @income_from_sales_after_tax = income_from_sales_after_tax
  @net_financing_income = net_financing_income
  @comprehensive_income = comprehensive_income
end

Instance Method Details

#-(ris2) ⇒ Object

Raises:

  • (RuntimeError) 


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# File 'lib/finmodeling/forecasted_reformulated_income_statement.rb', line 11

def -(ris2)
  raise RuntimeError.new("not implmeneted")
end

#analysis(re_bs, prev_re_is, prev_re_bs, expected_cost_of_capital) ⇒ Object 



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# File 'lib/finmodeling/forecasted_reformulated_income_statement.rb', line 63

def analysis(re_bs, prev_re_is, prev_re_bs, expected_cost_of_capital)
  analysis = CalculationSummary.new
  analysis.title = ""
  analysis.rows = []
  
  if re_bs.nil?
    analysis.header_row = CalculationHeader.new(:key => "",   :vals => ["Unknown..."])
  else
    analysis.header_row = CalculationHeader.new(:key => "",   :vals => [re_bs.period.to_pretty_s + "E"])
  end
  
  analysis.rows << CalculationRow.new(:key => "Revenue ($MM)",   :vals => [operating_revenues.total.to_nearest_million])
  if Config.income_detail_enabled?
    analysis.rows << CalculationRow.new(:key => "COGS ($MM)",    :vals => [nil])
    analysis.rows << CalculationRow.new(:key => "GM ($MM)",      :vals => [nil])
    analysis.rows << CalculationRow.new(:key => "OE ($MM)",      :vals => [nil])
    analysis.rows << CalculationRow.new(:key => "OISBT ($MM)",   :vals => [nil])
  end
  analysis.rows << CalculationRow.new(:key => "Core OI ($MM)",   :vals => [income_from_sales_after_tax.total.to_nearest_million])
  analysis.rows << CalculationRow.new(:key => "OI ($MM)",        :vals => [nil])
  analysis.rows << CalculationRow.new(:key => "FI ($MM)",        :vals => [net_financing_income.total.to_nearest_million])
  analysis.rows << CalculationRow.new(:key => "NI ($MM)",        :vals => [comprehensive_income.total.to_nearest_million])
  analysis.rows << CalculationRow.new(:key => "Gross Margin",    :vals => [nil])
  analysis.rows << CalculationRow.new(:key => "Sales PM",        :vals => [sales_profit_margin])
  analysis.rows << CalculationRow.new(:key => "Operating PM",    :vals => [nil])
  analysis.rows << CalculationRow.new(:key => "FI / Sales",      :vals => [fi_over_sales])
  analysis.rows << CalculationRow.new(:key => "NI / Sales",      :vals => [ni_over_sales])

  if !prev_re_bs.nil? && !prev_re_is.nil?
    analysis.rows << CalculationRow.new(:key => "Sales / NOA",   :vals => [sales_over_noa(prev_re_bs)])
    analysis.rows << CalculationRow.new(:key => "FI / NFA",      :vals => [fi_over_nfa(   prev_re_bs)])
    analysis.rows << CalculationRow.new(:key => "Revenue Growth",:vals => [revenue_growth(prev_re_is)])
    analysis.rows << CalculationRow.new(:key => "Core OI Growth",:vals => [core_oi_growth(prev_re_is)])
    analysis.rows << CalculationRow.new(:key => "OI Growth",     :vals => [nil])
    analysis.rows << CalculationRow.new(:key => "ReOI ($MM)",    :vals => [re_oi(prev_re_bs, expected_cost_of_capital).to_nearest_million])
  else
    analysis.rows << CalculationRow.new(:key => "Sales / NOA",   :vals => [nil])
    analysis.rows << CalculationRow.new(:key => "FI / NFA",      :vals => [nil])
    analysis.rows << CalculationRow.new(:key => "Revenue Growth",:vals => [nil])
    analysis.rows << CalculationRow.new(:key => "Core OI Growth",:vals => [nil])
    analysis.rows << CalculationRow.new(:key => "OI Growth",     :vals => [nil])
    analysis.rows << CalculationRow.new(:key => "ReOI ($MM)",    :vals => [nil])
  end
  
  return analysis
end

#comprehensive_income ⇒ Object 



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# File 'lib/finmodeling/forecasted_reformulated_income_statement.rb', line 56

def comprehensive_income
  cs = FinModeling::CalculationSummary.new
  cs.title = "Comprehensive Income (CI)"
  cs.rows = [ CalculationRow.new(:key => "Comprehensive income", :vals => [@comprehensive_income] ) ]
  return cs
end

#cost_of_revenues ⇒ Object 



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# File 'lib/finmodeling/forecasted_reformulated_income_statement.rb', line 22

def cost_of_revenues
  nil
end

#gross_revenue ⇒ Object 



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# File 'lib/finmodeling/forecasted_reformulated_income_statement.rb', line 26

def gross_revenue
  nil
end

#income_from_sales_after_tax ⇒ Object 



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# File 'lib/finmodeling/forecasted_reformulated_income_statement.rb', line 38

def income_from_sales_after_tax
  cs = FinModeling::CalculationSummary.new
  cs.title = "Operating Income from sales, after tax (OISAT)"
  cs.rows = [ CalculationRow.new(:key => "Operating income from sales (after tax)", :vals => [@income_from_sales_after_tax] ) ]
  return cs
end

#income_from_sales_before_tax ⇒ Object 



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# File 'lib/finmodeling/forecasted_reformulated_income_statement.rb', line 34

def income_from_sales_before_tax
  nil
end

#net_financing_income ⇒ Object 



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# File 'lib/finmodeling/forecasted_reformulated_income_statement.rb', line 49

def net_financing_income
  cs = FinModeling::CalculationSummary.new
  cs.title = "Net financing income, after tax (NFI)"
  cs.rows = [ CalculationRow.new(:key => "Net financing income", :vals => [@net_financing_income] ) ]
  return cs
end

#operating_expenses ⇒ Object 



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# File 'lib/finmodeling/forecasted_reformulated_income_statement.rb', line 30

def operating_expenses
  nil
end

#operating_income_after_tax ⇒ Object 



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# File 'lib/finmodeling/forecasted_reformulated_income_statement.rb', line 45

def operating_income_after_tax
  income_from_sales_after_tax # this simplified version assumes no non-sales operating income
end

#operating_revenues ⇒ Object 



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# File 'lib/finmodeling/forecasted_reformulated_income_statement.rb', line 15

def operating_revenues
  cs = FinModeling::CalculationSummary.new
  cs.title = "Operating Revenues"
  cs.rows = [ CalculationRow.new(:key => "Operating Revenues (OR)", :vals => [@orev] ) ]
  return cs
end