36678cd00d
Phase 1 - Foundation: - Add pytest, pyproject.toml, requirements-dev.txt - 593 smoke tests (324 syntax + 269 argparse --help) for all Python scripts - Harden CI: remove || true from compileall, expand to all 9 directories, add pytest step Phase 2 - Calculator unit tests: - RICE prioritizer: formula, prioritization, portfolio analysis, roadmap - DCF valuation: WACC, cash flow projections, terminal value, sensitivity - Financial ratios: profitability, liquidity, leverage, efficiency, valuation - Campaign ROI: metrics, benchmarks, portfolio summary - Funnel analyzer: stage metrics, bottleneck detection, segment comparison - OKR tracker: numeric/percentage/milestone/boolean KR scoring, status Phase 3 - Parser and compliance tests: - SEO checker: HTML parsing, scoring, heading hierarchy, alt text, word count - Commit linter: conventional commit regex, lint report, file input - GDPR compliance: pattern detection, file scanning, project analysis Phase 4 - Integration tests: - 671 skill integrity tests: frontmatter, H1 headings, scripts dirs, references Bug fixes found by tests: - Fix duplicate --reason argparse arg in document_version_control.py https://claude.ai/code/session_01MsVmZoAsPvLv7rAGDBGTbL
195 lines
6.3 KiB
Python
195 lines
6.3 KiB
Python
"""Unit tests for the Financial Ratio Calculator."""
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import sys
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import os
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import pytest
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sys.path.insert(0, os.path.join(
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os.path.dirname(__file__), "..", "finance", "financial-analyst", "scripts"
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))
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from ratio_calculator import FinancialRatioCalculator, safe_divide
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@pytest.fixture
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def sample_data():
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return {
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"income_statement": {
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"revenue": 1_000_000,
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"cost_of_goods_sold": 400_000,
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"operating_income": 200_000,
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"net_income": 150_000,
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"interest_expense": 20_000,
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"ebitda": 250_000,
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},
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"balance_sheet": {
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"total_assets": 2_000_000,
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"total_equity": 1_200_000,
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"current_assets": 500_000,
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"current_liabilities": 300_000,
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"inventory": 100_000,
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"cash_and_equivalents": 200_000,
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"total_debt": 500_000,
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"accounts_receivable": 150_000,
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},
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"cash_flow": {
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"operating_cash_flow": 180_000,
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},
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"market_data": {
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"share_price": 50.0,
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"shares_outstanding": 100_000,
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"earnings_growth_rate": 0.15,
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},
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}
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@pytest.fixture
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def calc(sample_data):
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return FinancialRatioCalculator(sample_data)
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class TestProfitability:
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def test_roe(self, calc):
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ratios = calc.calculate_profitability()
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# 150000 / 1200000 = 0.125
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assert abs(ratios["roe"]["value"] - 0.125) < 0.001
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def test_roa(self, calc):
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ratios = calc.calculate_profitability()
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# 150000 / 2000000 = 0.075
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assert abs(ratios["roa"]["value"] - 0.075) < 0.001
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def test_gross_margin(self, calc):
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ratios = calc.calculate_profitability()
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# (1000000 - 400000) / 1000000 = 0.60
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assert abs(ratios["gross_margin"]["value"] - 0.60) < 0.001
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def test_operating_margin(self, calc):
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ratios = calc.calculate_profitability()
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# 200000 / 1000000 = 0.20
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assert abs(ratios["operating_margin"]["value"] - 0.20) < 0.001
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def test_net_margin(self, calc):
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ratios = calc.calculate_profitability()
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# 150000 / 1000000 = 0.15
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assert abs(ratios["net_margin"]["value"] - 0.15) < 0.001
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def test_interpretation_populated(self, calc):
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ratios = calc.calculate_profitability()
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for key in ratios:
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assert "interpretation" in ratios[key]
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class TestLiquidity:
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def test_current_ratio(self, calc):
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ratios = calc.calculate_liquidity()
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# 500000 / 300000 = 1.667
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assert abs(ratios["current_ratio"]["value"] - 1.667) < 0.01
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def test_quick_ratio(self, calc):
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ratios = calc.calculate_liquidity()
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# (500000 - 100000) / 300000 = 1.333
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assert abs(ratios["quick_ratio"]["value"] - 1.333) < 0.01
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def test_cash_ratio(self, calc):
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ratios = calc.calculate_liquidity()
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# 200000 / 300000 = 0.667
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assert abs(ratios["cash_ratio"]["value"] - 0.667) < 0.01
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class TestLeverage:
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def test_debt_to_equity(self, calc):
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ratios = calc.calculate_leverage()
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# 500000 / 1200000 = 0.417
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assert abs(ratios["debt_to_equity"]["value"] - 0.417) < 0.01
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def test_interest_coverage(self, calc):
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ratios = calc.calculate_leverage()
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# 200000 / 20000 = 10.0
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assert abs(ratios["interest_coverage"]["value"] - 10.0) < 0.01
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class TestEfficiency:
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def test_asset_turnover(self, calc):
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ratios = calc.calculate_efficiency()
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# 1000000 / 2000000 = 0.5
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assert abs(ratios["asset_turnover"]["value"] - 0.5) < 0.01
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def test_inventory_turnover(self, calc):
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ratios = calc.calculate_efficiency()
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# 400000 / 100000 = 4.0
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assert abs(ratios["inventory_turnover"]["value"] - 4.0) < 0.01
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def test_dso(self, calc):
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ratios = calc.calculate_efficiency()
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# receivables_turnover = 1000000 / 150000 = 6.667
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# DSO = 365 / 6.667 = 54.75
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assert abs(ratios["dso"]["value"] - 54.75) < 0.5
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class TestValuation:
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def test_pe_ratio(self, calc):
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ratios = calc.calculate_valuation()
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# EPS = 150000 / 100000 = 1.5
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# PE = 50.0 / 1.5 = 33.33
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assert abs(ratios["pe_ratio"]["value"] - 33.33) < 0.1
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def test_ev_ebitda(self, calc):
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ratios = calc.calculate_valuation()
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# market_cap = 50 * 100000 = 5000000
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# EV = 5000000 + 500000 - 200000 = 5300000
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# EV/EBITDA = 5300000 / 250000 = 21.2
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assert abs(ratios["ev_ebitda"]["value"] - 21.2) < 0.1
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class TestCalculateAll:
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def test_returns_all_categories(self, calc):
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results = calc.calculate_all()
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assert "profitability" in results
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assert "liquidity" in results
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assert "leverage" in results
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assert "efficiency" in results
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assert "valuation" in results
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class TestInterpretation:
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def test_dso_lower_is_better(self, calc):
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result = calc.interpret_ratio("dso", 25.0)
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assert "Excellent" in result
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def test_dso_high_is_concern(self, calc):
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result = calc.interpret_ratio("dso", 90.0)
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assert "Concern" in result
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def test_debt_to_equity_conservative(self, calc):
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result = calc.interpret_ratio("debt_to_equity", 0.2)
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assert "Conservative" in result
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def test_zero_value(self, calc):
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result = calc.interpret_ratio("roe", 0.0)
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assert "Insufficient" in result
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def test_unknown_ratio(self, calc):
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result = calc.interpret_ratio("unknown_ratio", 5.0)
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assert "No benchmark" in result
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class TestEdgeCases:
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def test_zero_revenue(self):
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data = {"income_statement": {"revenue": 0}, "balance_sheet": {}, "cash_flow": {}, "market_data": {}}
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calc = FinancialRatioCalculator(data)
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ratios = calc.calculate_profitability()
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assert ratios["gross_margin"]["value"] == 0.0
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def test_zero_equity(self):
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data = {"income_statement": {"net_income": 100}, "balance_sheet": {"total_equity": 0}, "cash_flow": {}, "market_data": {}}
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calc = FinancialRatioCalculator(data)
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ratios = calc.calculate_profitability()
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assert ratios["roe"]["value"] == 0.0
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def test_missing_market_data(self):
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data = {"income_statement": {}, "balance_sheet": {}, "cash_flow": {}, "market_data": {}}
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calc = FinancialRatioCalculator(data)
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ratios = calc.calculate_valuation()
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assert ratios["pe_ratio"]["value"] == 0.0
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