Expose ARR disclosure gaps before statistical comparison

2026-10-31 23:36:33 +08:00
parent ae84304e16
commit cce2fd8581
3 changed files with 57 additions and 7 deletions
@@ -31,6 +31,20 @@ export function arrDisclosureCoverage(snapshot: ResearchSnapshot, foundedYear?:
      missing: companies.length - disclosed.size, records: claims.length };
  });
 }
+
+export type ArrFieldGap = "date" | "currency" | "amount" | "estimate";
+
+/** Prerequisites for inspecting exact, dated USD disclosures; never a comparability or audit verdict. */
+export function arrFieldGaps(observation: ResearchObservation, asOf: string): ArrFieldGap[] {
+  const gaps: ArrFieldGap[] = [];
+  const day = calendarDay(observation.observedAt);
+  const end = calendarDay(asOf);
+  if (day === null || end === null || day > end) gaps.push("date");
+  if (observation.unit !== "USD") gaps.push("currency");
+  if (observation.bound !== "=" || !Number.isFinite(observation.value) || observation.value < 0) gaps.push("amount");
+  if (["estimate", "historical-estimate"].includes(observation.selection)) gaps.push("estimate");
+  return gaps;
+}
 export type IncomeStats = {
  n: number; mean: number; median: number; min: number; max: number;
  sampleDeviation: number | null; cv: number | null; meanMedianRatio: number | null;