From 3b1de2a0a53898fa2ccf002721977411cea93cf2 Mon Sep 17 00:00:00 2001
From: Bergant <darko.bergant@adacta.si>
Date: Mon, 30 Mar 2015 00:58:50 +0200
Subject: [PATCH] calculation
calculation
---
NAMESPACE | 2 +
R/finstr.R | 31 ++++-
R/finstr_print.R | 28 +++-
README.Rmd | 68 ++++++++--
man/calculate.Rd | 4 +-
man/calculation.Rd | 18 +++
man/do_calculation.Rd | 20 +++
readme.md | 290 +++++++++++++++++++++++++----------------
vignettes/Overview.Rmd | 65 +++++++--
9 files changed, 382 insertions(+), 144 deletions(-)
create mode 100644 man/calculation.Rd
create mode 100644 man/do_calculation.Rd
diff --git a/NAMESPACE b/NAMESPACE
index eb0bbe1..73da535 100644
--- a/NAMESPACE
+++ b/NAMESPACE
@@ -8,6 +8,8 @@ S3method(print,elements)
S3method(print,statement)
S3method(print,statements)
export(calculate)
+export(calculation)
+export(do_calculation)
export(get_elements)
export(get_elements_h)
export(xbrl_get_relations)
diff --git a/R/finstr.R b/R/finstr.R
index 761093c..d8429b5 100644
--- a/R/finstr.R
+++ b/R/finstr.R
@@ -353,7 +353,7 @@ get_elements <- function(x, parent_id = NULL, all = TRUE) {
# if parent_id provided, only descendands from this elements are returned
if( !"statement" %in% class(x) ) {
- strop("Not a statement class")
+ stop("Not a statement class")
}
elements <- attr(x, "elements")
@@ -477,6 +477,7 @@ merge.statements <- function(x, y, ...) {
#'
#' @param x a statement object
#' @param ... list of formulas
+#' @param digits if specified the results will be rounded according to number of digits
#' @examples
#' \dontrun{
#'
@@ -492,14 +493,36 @@ merge.statements <- function(x, y, ...) {
#' )
#' }
#' @export
-calculate <- function(x, ...) {
+calculate <- function(x, ..., digits = NULL) {
#dplyr::transmute_(x, endDate = ~endDate, .dots = lazyeval::lazy_dots(...))
- dplyr::transmute_(x, endDate = ~endDate, .dots = lazyeval::lazy_dots(...)) %>%
+ res <-
+ dplyr::transmute_(x, date = ~endDate, .dots = lazyeval::lazy_dots(...)) %>%
dplyr::select(everything(), -matches("^\\."))
-
+ if(!missing(digits)) {
+ res[,2:ncol(res)] <- round(res[,2:ncol(res)], digits)
+ }
+ return(res)
+}
+
+#' Define calculation
+#' @param ... formulas
+#' @seealso \code{\link{do_calculation}}
+#' @export
+calculation <- function(...) {
+ lazyeval::lazy(calculate(x, ...))
+}
+
+#' Run the calculation
+#' @param x statement object
+#' @param calculation a calculation expression
+#' @seealso \code{\link{calculation}}
+#' @export
+do_calculation <- function(x, calculation) {
+ lazyeval::lazy_eval(calculation, list(x = x))
}
+
#' Statement lagged differences
#'
#' @param x a statement to be differenced
diff --git a/R/finstr_print.R b/R/finstr_print.R
index f0cd9d7..9827a8d 100644
--- a/R/finstr_print.R
+++ b/R/finstr_print.R
@@ -45,8 +45,6 @@ print.statement <- function(x, ...) {
cat( "Financial statement: ")
cat( nrow(x), "observations from", min(x$endDate),"to",max(x$endDate), "\n")
cat("Numbers in ", paste(rep("0", -decimals), collapse = ""), "\n")
-
-
concepts <- names(x)[5:ncol(x)]
values <- as.data.frame( t(x[, concepts] * 10^decimals))
@@ -54,7 +52,31 @@ print.statement <- function(x, ...) {
if(ncol(values)>1) {
values <- values[,ncol(values):1]
}
- row.names(values) <- substring(row.names(values), 1, 50)
+
+ # names
+ elements <- get_elements(x)
+ r_names <- row.names(values)
+ el_pos <- which(elements$elementId %in% r_names )
+ #fill_dots <- paste0(rep(". ", max(elements$level)), collapse = "")
+ fill_dots <- paste0(rep(" ", max(elements$level)), collapse = "")
+ parent_pos <- match(elements$parentId, elements$elementId)
+ r_names <-
+ paste0(
+ substring(fill_dots,1, (elements[["level"]][el_pos]-1)*2-2),
+ ifelse(
+ is.na(elements[["balance"]][parent_pos]),
+ "",
+ ifelse(
+ elements[["balance"]][el_pos] == elements[["balance"]][parent_pos],
+ "+ ", "- "
+ )
+ ),
+ r_names,
+ ifelse(elements[["level"]][el_pos] < elements[["level"]][el_pos+1],
+ " = ", "")
+ )
+
+ row.names(values) <- substring(r_names, 1, 50)
x <- values
NextMethod(object = x, right = FALSE, ...)
diff --git a/README.Rmd b/README.Rmd
index 71677d9..96d420a 100644
--- a/README.Rmd
+++ b/README.Rmd
@@ -6,6 +6,7 @@ output:
---
+
```{r, echo=FALSE, results='hide', message=FALSE }
library(dplyr)
library(tidyr)
@@ -63,23 +64,23 @@ To get a single *statement* use *statements* object as a regular R list:
```{r statement}
balance_sheet2013 <- st2013$StatementOfFinancialPositionClassified
balance_sheet2014 <- st2014$StatementOfFinancialPositionClassified
+income2013 <- st2013$StatementOfIncome
+income2014 <- st2014$StatementOfIncome
balance_sheet2014
+income2014
```
Information about hierarchical structure of elements (concepts) is stored
as an attribute to the statement object.
-To see the calculation hierarchy of elements use `get_elements`:
+To get more data about the concepts used in the statement call `get_elements`:
```{r relations}
-get_elements(balance_sheet2014)
+bs_els <- get_elements(balance_sheet2014)
```
-To query the fundamental elements from higher order elements use
-`get_elements`:
-```{r elements}
-get_elements(balance_sheet2014, parent_id = "LiabilitiesCurrent")
-```
+Elements store concept descriptions, balance attribute (debit/credit) and
+parent/child relationships between concepts.
## Merge statements from different periods
Use `merge` function to create single financial statement data from two
@@ -88,9 +89,9 @@ statements.
balance_sheet <- merge( balance_sheet2013, balance_sheet2014 )
```
-The structure of merged balance sheets may differ because of changes in XBRL
-taxonomy.
-Function `merge` takes care of it by expanding the element
+The structure of merged balance sheets may differ if XBRL
+taxonomy changed.
+Function `merge` takes care of it by expanding the elements
hierarchy to fit both statements.
The values of any missing elements is set to 0.
@@ -98,7 +99,7 @@ To merge all statements from *statements* object use merge on statements objects
```{r merge_statements}
# merge all statements
st_all <- merge( st2013, st2014 )
-# check if balance sheets are merged:
+# check if blance sheets are merged:
balance_sheet <- st_all$StatementOfFinancialPositionClassified
```
@@ -167,6 +168,51 @@ balance_sheet %>%
The leading dot instructs the calculate function to hide the value. In our case
only DaysSalesOutstanding is selected in final result.
+Use digits parameter to control rounding:
+
+```{r income}
+
+
+st_all$StatementOfIncome %>% calculate( digits = 2,
+
+ Gross_Margin =
+ (SalesRevenueNet - CostOfGoodsAndServicesSold) / SalesRevenueNet,
+
+ Operating_Margin =
+ OperatingIncomeLoss / SalesRevenueNet,
+
+ Net_Margin =
+ NetIncomeLoss / SalesRevenueNet
+
+ )
+
+```
+
+When running same calculation for different statements, store the
+calculation with `calculation` and run with `do_calculation`:
+```{r calculation}
+# define calculation
+profit_margins <- calculation(
+
+ Gross_Margin =
+ (SalesRevenueNet - CostOfGoodsAndServicesSold) / SalesRevenueNet,
+
+ Operating_Margin =
+ OperatingIncomeLoss / SalesRevenueNet,
+
+ Net_Margin =
+ NetIncomeLoss / SalesRevenueNet,
+
+ digits = 3
+)
+
+# run profit margins for two different statements
+income2013 %>% do_calculation(profit_margins)
+income2014 %>% do_calculation(profit_margins)
+
+```
+
+
##Lagged difference
To calculate lagged difference for entire statement use `diff` function.
The result is statement of changes between successive years:
diff --git a/man/calculate.Rd b/man/calculate.Rd
index 0273b19..b2ccfe6 100644
--- a/man/calculate.Rd
+++ b/man/calculate.Rd
@@ -4,12 +4,14 @@
\alias{calculate}
\title{Calculate formulas}
\usage{
-calculate(x, ...)
+calculate(x, ..., digits = NULL)
}
\arguments{
\item{x}{a statement object}
\item{...}{list of formulas}
+
+\item{digits}{if specified the results will be rounded according to number of digits}
}
\description{
Calculate formulas
diff --git a/man/calculation.Rd b/man/calculation.Rd
new file mode 100644
index 0000000..949db4e
--- /dev/null
+++ b/man/calculation.Rd
@@ -0,0 +1,18 @@
+% Generated by roxygen2 (4.1.0): do not edit by hand
+% Please edit documentation in R/finstr.R
+\name{calculation}
+\alias{calculation}
+\title{Define calculation}
+\usage{
+calculation(...)
+}
+\arguments{
+\item{...}{formulas}
+}
+\description{
+Define calculation
+}
+\seealso{
+\code{\link{do_calculation}}
+}
+
diff --git a/man/do_calculation.Rd b/man/do_calculation.Rd
new file mode 100644
index 0000000..55aad3c
--- /dev/null
+++ b/man/do_calculation.Rd
@@ -0,0 +1,20 @@
+% Generated by roxygen2 (4.1.0): do not edit by hand
+% Please edit documentation in R/finstr.R
+\name{do_calculation}
+\alias{do_calculation}
+\title{Run the calculation}
+\usage{
+do_calculation(x, calculation)
+}
+\arguments{
+\item{x}{statement object}
+
+\item{calculation}{a calculation expression}
+}
+\description{
+Run the calculation
+}
+\seealso{
+\code{\link{calculation}}
+}
+
diff --git a/readme.md b/readme.md
index fce43d3..a5f037c 100644
--- a/readme.md
+++ b/readme.md
@@ -3,6 +3,7 @@
+
**Warning: finstr package is in development.
Please use with caution.**
@@ -64,100 +65,91 @@ To get a single *statement* use *statements* object as a regular R list:
```r
balance_sheet2013 <- st2013$StatementOfFinancialPositionClassified
balance_sheet2014 <- st2014$StatementOfFinancialPositionClassified
+income2013 <- st2013$StatementOfIncome
+income2014 <- st2014$StatementOfIncome
balance_sheet2014
```
```
## Financial statement: 2 observations from 2013-09-28 to 2014-09-27
## Numbers in 000000
-## 2014-09-27 2013-09-28
-## Assets 231839 207000
-## AssetsCurrent 68531 73286
-## CashAndCashEquivalentsAtCarryingValue 13844 14259
-## AvailableForSaleSecuritiesCurrent 11233 26287
-## AccountsReceivableNetCurrent 17460 13102
-## InventoryNet 2111 1764
-## DeferredTaxAssetsNetCurrent 4318 3453
-## NontradeReceivablesCurrent 9759 7539
-## OtherAssetsCurrent 9806 6882
-## AvailableForSaleSecuritiesNoncurrent 130162 106215
-## PropertyPlantAndEquipmentNet 20624 16597
-## Goodwill 4616 1577
-## IntangibleAssetsNetExcludingGoodwill 4142 4179
-## OtherAssetsNoncurrent 3764 5146
-## LiabilitiesAndStockholdersEquity 231839 207000
-## Liabilities 120292 83451
-## LiabilitiesCurrent 63448 43658
-## AccountsPayableCurrent 30196 22367
-## AccruedLiabilitiesCurrent 18453 13856
-## DeferredRevenueCurrent 8491 7435
-## CommercialPaper 6308 0
-## DeferredRevenueNoncurrent 3031 2625
-## LongTermDebt 28987 16960
-## OtherLiabilitiesNoncurrent 24826 20208
-## CommitmentsAndContingencies 0 0
-## StockholdersEquity 111547 123549
-## CommonStocksIncludingAdditionalPaidInCapital 23313 19764
-## RetainedEarningsAccumulatedDeficit 87152 104256
-## AccumulatedOtherComprehensiveIncomeLossNetOfTax 1082 -471
+## 2014-09-27 2013-09-28
+## Assets = 231839 207000
+## + AssetsCurrent = 68531 73286
+## + CashAndCashEquivalentsAtCarryingValue 13844 14259
+## + AvailableForSaleSecuritiesCurrent 11233 26287
+## + AccountsReceivableNetCurrent 17460 13102
+## + InventoryNet 2111 1764
+## + DeferredTaxAssetsNetCurrent 4318 3453
+## + NontradeReceivablesCurrent 9759 7539
+## + OtherAssetsCurrent 9806 6882
+## + AvailableForSaleSecuritiesNoncurrent 130162 106215
+## + PropertyPlantAndEquipmentNet 20624 16597
+## + Goodwill 4616 1577
+## + IntangibleAssetsNetExcludingGoodwill 4142 4179
+## + OtherAssetsNoncurrent 3764 5146
+## LiabilitiesAndStockholdersEquity = 231839 207000
+## + Liabilities = 120292 83451
+## + LiabilitiesCurrent = 63448 43658
+## + AccountsPayableCurrent 30196 22367
+## + AccruedLiabilitiesCurrent 18453 13856
+## + DeferredRevenueCurrent 8491 7435
+## + CommercialPaper 6308 0
+## + DeferredRevenueNoncurrent 3031 2625
+## + LongTermDebt 28987 16960
+## + OtherLiabilitiesNoncurrent 24826 20208
+## + CommitmentsAndContingencies 0 0
+## + StockholdersEquity = 111547 123549
+## + CommonStocksIncludingAdditionalPaidInCapital 23313 19764
+## + RetainedEarningsAccumulatedDeficit 87152 104256
+## + AccumulatedOtherComprehensiveIncomeLossNetOfTa 1082 -471
+```
+
+```r
+income2014
+```
+
+```
+## Financial statement: 3 observations from 2012-09-29 to 2014-09-27
+## Numbers in 000000
+## 2014-09-27 2013-09-28
+## NetIncomeLoss = 39510 37037
+## + IncomeLossFromContinuingOperationsBeforeIncomeTa 53483 50155
+## + OperatingIncomeLoss = 52503 48999
+## + GrossProfit = 70537 64304
+## + SalesRevenueNet 182795 170910
+## - CostOfGoodsAndServicesSold 112258 106606
+## - OperatingExpenses = 18034 15305
+## + ResearchAndDevelopmentExpense 6041 4475
+## + SellingGeneralAndAdministrativeExpense 11993 10830
+## + NonoperatingIncomeExpense 980 1156
+## - IncomeTaxExpenseBenefitNA 13973 13118
+## 2012-09-29
+## NetIncomeLoss = 41733
+## + IncomeLossFromContinuingOperationsBeforeIncomeTa 55763
+## + OperatingIncomeLoss = 55241
+## + GrossProfit = 68662
+## + SalesRevenueNet 156508
+## - CostOfGoodsAndServicesSold 87846
+## - OperatingExpenses = 13421
+## + ResearchAndDevelopmentExpense 3381
+## + SellingGeneralAndAdministrativeExpense 10040
+## + NonoperatingIncomeExpense 522
+## - IncomeTaxExpenseBenefitNA 14030
```
Information about hierarchical structure of elements (concepts) is stored
as an attribute to the statement object.
-To see the calculation hierarchy of elements use `get_elements`:
+To get more data about the concepts used in the statement call `get_elements`:
```r
-get_elements(balance_sheet2014)
-```
-
-```
-## Assets
-## ..AssetsCurrent
-## ....CashAndCashEquivalentsAtCarryingValue
-## ....AvailableForSaleSecuritiesCurrent
-## ....AccountsReceivableNetCurrent
-## ....InventoryNet
-## ....DeferredTaxAssetsNetCurrent
-## ....NontradeReceivablesCurrent
-## ....OtherAssetsCurrent
-## ..AvailableForSaleSecuritiesNoncurrent
-## ..PropertyPlantAndEquipmentNet
-## ..Goodwill
-## ..IntangibleAssetsNetExcludingGoodwill
-## ..OtherAssetsNoncurrent
-## LiabilitiesAndStockholdersEquity
-## ..Liabilities
-## ....LiabilitiesCurrent
-## ......AccountsPayableCurrent
-## ......AccruedLiabilitiesCurrent
-## ......DeferredRevenueCurrent
-## ......CommercialPaper
-## ....DeferredRevenueNoncurrent
-## ....LongTermDebt
-## ....OtherLiabilitiesNoncurrent
-## ..CommitmentsAndContingencies
-## ..StockholdersEquity
-## ....CommonStocksIncludingAdditionalPaidInCapital
-## ....RetainedEarningsAccumulatedDeficit
-## ....AccumulatedOtherComprehensiveIncomeLossNetOfTax
-```
-
-To query the fundamental elements from higher order elements use
-`get_elements`:
-
-```r
-get_elements(balance_sheet2014, parent_id = "LiabilitiesCurrent")
+bs_els <- get_elements(balance_sheet2014)
```
-```
-## ....LiabilitiesCurrent
-## ......AccountsPayableCurrent
-## ......AccruedLiabilitiesCurrent
-## ......DeferredRevenueCurrent
-## ......CommercialPaper
-```
+Elements store concept descriptions, balance attribute (debit/credit) and
+parent/child relationships between concepts.
## Merge statements from different periods
Use `merge` function to create single financial statement data from two
@@ -167,9 +159,9 @@ statements.
balance_sheet <- merge( balance_sheet2013, balance_sheet2014 )
```
-The structure of merged balance sheets may differ because of changes in XBRL
-taxonomy.
-Function `merge` takes care of it by expanding the element
+The structure of merged balance sheets may differ if XBRL
+taxonomy changed.
+Function `merge` takes care of it by expanding the elements
hierarchy to fit both statements.
The values of any missing elements is set to 0.
@@ -178,7 +170,7 @@ To merge all statements from *statements* object use merge on statements objects
```r
# merge all statements
st_all <- merge( st2013, st2014 )
-# check if balance sheets are merged:
+# check if blance sheets are merged:
balance_sheet <- st_all$StatementOfFinancialPositionClassified
```
@@ -228,7 +220,7 @@ balance_sheet %>% calculate(
```
```
-## endDate Current_Ratio Quick_Ratio
+## date Current_Ratio Quick_Ratio
## 1 2012-09-29 1.495849 1.039360
## 2 2013-09-28 1.678639 1.228824
## 3 2014-09-27 1.080113 0.670423
@@ -259,7 +251,7 @@ balance_sheet %>%
```
```
-## endDate DaysSalesOutstanding
+## date DaysSalesOutstanding
## 1 2012-09-29 NA
## 2 2013-09-28 25.66169
## 3 2014-09-27 30.51268
@@ -268,6 +260,74 @@ balance_sheet %>%
The leading dot instructs the calculate function to hide the value. In our case
only DaysSalesOutstanding is selected in final result.
+Use digits parameter to control rounding:
+
+
+```r
+st_all$StatementOfIncome %>% calculate( digits = 2,
+
+ Gross_Margin =
+ (SalesRevenueNet - CostOfGoodsAndServicesSold) / SalesRevenueNet,
+
+ Operating_Margin =
+ OperatingIncomeLoss / SalesRevenueNet,
+
+ Net_Margin =
+ NetIncomeLoss / SalesRevenueNet
+
+ )
+```
+
+```
+## date Gross_Margin Operating_Margin Net_Margin
+## 1 2011-09-24 0.40 0.31 0.24
+## 2 2012-09-29 0.44 0.35 0.27
+## 3 2013-09-28 0.38 0.29 0.22
+## 4 2014-09-27 0.39 0.29 0.22
+```
+
+When running same calculation for different statements, store the
+calculation with `calculation` and run with `do_calculation`:
+
+```r
+# define calculation
+profit_margins <- calculation(
+
+ Gross_Margin =
+ (SalesRevenueNet - CostOfGoodsAndServicesSold) / SalesRevenueNet,
+
+ Operating_Margin =
+ OperatingIncomeLoss / SalesRevenueNet,
+
+ Net_Margin =
+ NetIncomeLoss / SalesRevenueNet,
+
+ digits = 3
+)
+
+# run profit margins for two different statements
+income2013 %>% do_calculation(profit_margins)
+```
+
+```
+## date Gross_Margin Operating_Margin Net_Margin
+## 1 2011-09-24 0.405 0.312 0.239
+## 2 2012-09-29 0.439 0.353 0.267
+## 3 2013-09-28 0.376 0.287 0.217
+```
+
+```r
+income2014 %>% do_calculation(profit_margins)
+```
+
+```
+## date Gross_Margin Operating_Margin Net_Margin
+## 1 2012-09-29 0.439 0.353 0.267
+## 2 2013-09-28 0.376 0.287 0.217
+## 3 2014-09-27 0.386 0.287 0.216
+```
+
+
##Lagged difference
To calculate lagged difference for entire statement use `diff` function.
The result is statement of changes between successive years:
@@ -280,35 +340,35 @@ balance_sheet %>% diff()
```
## Financial statement: 2 observations from 2013-09-28 to 2014-09-27
## Numbers in 000000
-## 2014-09-27 2013-09-28
-## Assets 24839 30936
-## AssetsCurrent -4755 15633
-## CashAndCashEquivalentsAtCarryingValue -415 3513
-## AvailableForSaleSecuritiesCurrent -15054 7904
-## AccountsReceivableNetCurrent 4358 2172
-## InventoryNet 347 973
-## DeferredTaxAssetsNetCurrent 865 870
-## NontradeReceivablesCurrent 2220 -223
-## OtherAssetsCurrent 2924 424
-## AvailableForSaleSecuritiesNoncurrent 23947 14093
-## PropertyPlantAndEquipmentNet 4027 1145
-## Goodwill 3039 442
-## IntangibleAssetsNetExcludingGoodwill -37 -45
-## OtherAssetsNoncurrent -1382 -332
-## LiabilitiesAndStockholdersEquity 24839 30936
-## Liabilities 36841 25597
-## LiabilitiesCurrent 19790 5116
-## AccountsPayableCurrent 7829 1192
-## AccruedLiabilitiesCurrent 4597 2442
-## DeferredRevenueCurrent 1056 1482
-## CommercialPaper 6308 0
-## DeferredRevenueNoncurrent 406 -23
-## LongTermDebt 12027 16960
-## OtherLiabilitiesNoncurrent 4618 3544
-## CommitmentsAndContingencies 0 0
-## StockholdersEquity -12002 5339
-## CommonStockValue 0 -16422
-## RetainedEarningsAccumulatedDeficit -17104 2967
-## AccumulatedOtherComprehensiveIncomeLossNetOfTax 1553 -970
-## CommonStocksIncludingAdditionalPaidInCapital 3549 19764
+## 2014-09-27 2013-09-28
+## Assets = 24839 30936
+## + AssetsCurrent = -4755 15633
+## + CashAndCashEquivalentsAtCarryingValue -415 3513
+## + AvailableForSaleSecuritiesCurrent -15054 7904
+## + AccountsReceivableNetCurrent 4358 2172
+## + InventoryNet 347 973
+## + DeferredTaxAssetsNetCurrent 865 870
+## + NontradeReceivablesCurrent 2220 -223
+## + OtherAssetsCurrent 2924 424
+## + AvailableForSaleSecuritiesNoncurrent 23947 14093
+## + PropertyPlantAndEquipmentNet 4027 1145
+## + Goodwill 3039 442
+## + IntangibleAssetsNetExcludingGoodwill -37 -45
+## + OtherAssetsNoncurrent -1382 -332
+## LiabilitiesAndStockholdersEquity = 24839 30936
+## + Liabilities = 36841 25597
+## + LiabilitiesCurrent = 19790 5116
+## + AccountsPayableCurrent 7829 1192
+## + AccruedLiabilitiesCurrent 4597 2442
+## + DeferredRevenueCurrent 1056 1482
+## + CommercialPaper 6308 0
+## + DeferredRevenueNoncurrent 406 -23
+## + LongTermDebt 12027 16960
+## + OtherLiabilitiesNoncurrent 4618 3544
+## + CommitmentsAndContingencies 0 0
+## + StockholdersEquity = -12002 5339
+## + CommonStockValue 0 -16422
+## + RetainedEarningsAccumulatedDeficit -17104 2967
+## + AccumulatedOtherComprehensiveIncomeLossNetOfTa 1553 -970
+## + CommonStocksIncludingAdditionalPaidInCapitalNA 3549 19764
```
diff --git a/vignettes/Overview.Rmd b/vignettes/Overview.Rmd
index 0aca12c..2777b7b 100644
--- a/vignettes/Overview.Rmd
+++ b/vignettes/Overview.Rmd
@@ -66,23 +66,23 @@ To get a single *statement* use *statements* object as a regular R list:
```{r statement}
balance_sheet2013 <- st2013$StatementOfFinancialPositionClassified
balance_sheet2014 <- st2014$StatementOfFinancialPositionClassified
+income2013 <- st2013$StatementOfIncome
+income2014 <- st2014$StatementOfIncome
balance_sheet2014
+income2014
```
Information about hierarchical structure of elements (concepts) is stored
as an attribute to the statement object.
-To see the calculation hierarchy of elements use `get_elements`:
+To get more data about the concepts used in the statement call `get_elements`:
```{r relations}
-get_elements(balance_sheet2014)
+bs_els <- get_elements(balance_sheet2014)
```
-To query the fundamental elements from higher order elements use
-`get_elements`:
-```{r elements}
-get_elements(balance_sheet2014, parent_id = "LiabilitiesCurrent")
-```
+Elements store concept descriptions, balance attribute (debit/credit) and
+parent/child relationships between concepts.
## Merge statements from different periods
Use `merge` function to create single financial statement data from two
@@ -91,9 +91,9 @@ statements.
balance_sheet <- merge( balance_sheet2013, balance_sheet2014 )
```
-The structure of merged balance sheets may differ because of changes in XBRL
-taxonomy.
-Function `merge` takes care of it by expanding the element
+The structure of merged balance sheets may differ if XBRL
+taxonomy changed.
+Function `merge` takes care of it by expanding the elements
hierarchy to fit both statements.
The values of any missing elements is set to 0.
@@ -170,6 +170,51 @@ balance_sheet %>%
The leading dot instructs the calculate function to hide the value. In our case
only DaysSalesOutstanding is selected in final result.
+Use digits parameter to control rounding:
+
+```{r income}
+
+
+st_all$StatementOfIncome %>% calculate( digits = 2,
+
+ Gross_Margin =
+ (SalesRevenueNet - CostOfGoodsAndServicesSold) / SalesRevenueNet,
+
+ Operating_Margin =
+ OperatingIncomeLoss / SalesRevenueNet,
+
+ Net_Margin =
+ NetIncomeLoss / SalesRevenueNet
+
+ )
+
+```
+
+When running same calculation for different statements, store the
+calculation with `calculation` and run with `do_calculation`:
+```{r calculation}
+# define calculation
+profit_margins <- calculation(
+
+ Gross_Margin =
+ (SalesRevenueNet - CostOfGoodsAndServicesSold) / SalesRevenueNet,
+
+ Operating_Margin =
+ OperatingIncomeLoss / SalesRevenueNet,
+
+ Net_Margin =
+ NetIncomeLoss / SalesRevenueNet,
+
+ digits = 3
+)
+
+# run profit margins for two different statements
+income2013 %>% do_calculation(profit_margins)
+income2014 %>% do_calculation(profit_margins)
+
+```
+
+
##Lagged difference
To calculate lagged difference for entire statement use `diff` function.
The result is statement of changes between successive years:
--
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