spec/tdnet/summary_spec.rb in litexbrl-0.0.2 vs spec/tdnet/summary_spec.rb in litexbrl-0.0.3
- old
+ new
@@ -7,39 +7,34 @@
include NokogiriHelper
let(:dir) { File.expand_path '../../data/tdnet/summary', __FILE__ }
describe ".find_consolidation" do
- it "連結" do
- consolidation = Summary.send(:find_consolidation, doc("#{dir}/ja-cons-2013-q1.xbrl"))
- expect(consolidation).to eq("Consolidated")
- end
-
it "非連結" do
- consolidation = Summary.send(:find_consolidation, doc("#{dir}/ja-noncons-q1.xbrl"))
+ consolidation = Summary.send(:find_consolidation, doc("#{dir}/jp-noncons-q1.xbrl"))
expect(consolidation).to eq("NonConsolidated")
end
end
describe ".find_season" do
it "Q1" do
- season = Summary.send(:find_season, doc("#{dir}/ja-cons-2013-q1.xbrl"), "Consolidated")
+ season = Summary.send(:find_season, doc("#{dir}/jp-cons-2013-q1.xbrl"), "Consolidated")
expect(season).to eq("AccumulatedQ1")
end
it "Q2" do
- season = Summary.send(:find_season, doc("#{dir}/ja-cons-2013-q2.xbrl"), "Consolidated")
+ season = Summary.send(:find_season, doc("#{dir}/jp-cons-2013-q2.xbrl"), "Consolidated")
expect(season).to eq("AccumulatedQ2")
end
it "Q3" do
- season = Summary.send(:find_season, doc("#{dir}/ja-cons-2013-q3.xbrl"), "Consolidated")
+ season = Summary.send(:find_season, doc("#{dir}/jp-cons-2013-q3.xbrl"), "Consolidated")
expect(season).to eq("AccumulatedQ3")
end
it "Q4" do
- season = Summary.send(:find_season, doc("#{dir}/ja-cons-2013-q4.xbrl"), "Consolidated")
+ season = Summary.send(:find_season, doc("#{dir}/jp-cons-2013-q4.xbrl"), "Consolidated")
expect(season).to eq("Year")
end
end
describe ".context_hash" do
@@ -52,80 +47,566 @@
expect(context_hash[:context_duration]).to eq('CurrentAccumulatedQ1ConsolidatedDuration')
expect(context_hash[:context_instant]).to eq('CurrentAccumulatedQ1ConsolidatedInstant')
end
end
- describe ".parse" do
- context "連結・第1四半期" do
- let(:xbrl) { Summary.parse("#{dir}/ja-cons-2013-q1.xbrl") }
+ describe ".find_value_tse_t_ed" do
+ context "要素が取得できない" do
+ let(:doc) { double "doc", at_xpath: nil }
+ let(:item) { ['NetSales'] }
- it do
- expect(xbrl.code).to eq('4368')
- expect(xbrl.year).to eq(2013)
- expect(xbrl.quarter).to eq(1)
-
- expect(xbrl.net_sales).to eq(6818)
- expect(xbrl.operating_income).to eq(997)
- expect(xbrl.ordinary_income).to eq(957)
- expect(xbrl.net_income).to eq(543)
- expect(xbrl.net_income_per_share).to eq(86.21)
+ it "nilを返す" do
+ val = Summary.send(:find_value_tse_t_ed, doc, item, nil)
+ expect(val).to be_nil
end
end
+ end
- context "連結・第2四半期" do
- let(:xbrl) { Summary.parse("#{dir}/ja-cons-2013-q2.xbrl") }
+ describe ".read doc" do
+ context '日本会計基準' do
+ context "連結・第1四半期" do
+ let(:xbrl) { Summary.read doc("#{dir}/jp-cons-2013-q1.xbrl") }
+ let(:summary) { xbrl[:summary] }
+ let(:results_forecast) { xbrl[:results_forecast].first }
- it do
- expect(xbrl.code).to eq('4368')
- expect(xbrl.year).to eq(2013)
- expect(xbrl.quarter).to eq(2)
+ it do
+ expect(summary[:code]).to eq('4368')
+ expect(summary[:year]).to eq(2013)
+ expect(summary[:month]).to eq(3)
+ expect(summary[:quarter]).to eq(1)
- expect(xbrl.net_sales).to eq(13740)
- expect(xbrl.operating_income).to eq(1863)
- expect(xbrl.ordinary_income).to eq(1777)
- expect(xbrl.net_income).to eq(1056)
- expect(xbrl.net_income_per_share).to eq(167.60)
+ expect(summary[:net_sales]).to eq(6818)
+ expect(summary[:operating_income]).to eq(997)
+ expect(summary[:ordinary_income]).to eq(957)
+ expect(summary[:net_income]).to eq(543)
+ expect(summary[:net_income_per_share]).to eq(86.21)
+
+ expect(summary[:change_in_net_sales]).to eq(-0.118)
+ expect(summary[:change_in_operating_income]).to eq(-0.225)
+ expect(summary[:change_in_ordinary_income]).to eq(-0.222)
+ expect(summary[:change_in_net_income]).to eq(-0.545)
+
+ expect(summary[:prior_net_sales]).to eq(7727)
+ expect(summary[:prior_operating_income]).to eq(1287)
+ expect(summary[:prior_ordinary_income]).to eq(1230)
+ expect(summary[:prior_net_income]).to eq(1192)
+ expect(summary[:prior_net_income_per_share]).to eq(189.29)
+
+ expect(summary[:change_in_prior_net_sales]).to eq(0.03)
+ expect(summary[:change_in_prior_operating_income]).to eq(0.117)
+ expect(summary[:change_in_prior_ordinary_income]).to eq(0.186)
+ expect(summary[:change_in_prior_net_income]).to eq 0.947
+
+ expect(results_forecast[:forecast_net_sales]).to eq(30000)
+ expect(results_forecast[:forecast_operating_income]).to eq(3700)
+ expect(results_forecast[:forecast_ordinary_income]).to eq(3600)
+ expect(results_forecast[:forecast_net_income]).to eq(2000)
+ expect(results_forecast[:forecast_net_income_per_share]).to eq(317.4)
+
+ expect(results_forecast[:change_in_forecast_net_sales]).to eq(0.062)
+ expect(results_forecast[:change_in_forecast_operating_income]).to eq(-0.053)
+ expect(results_forecast[:change_in_forecast_ordinary_income]).to eq(-0.059)
+ expect(results_forecast[:change_in_forecast_net_income]).to eq(-0.203)
+ end
end
- end
- context "連結・第3四半期" do
- let(:xbrl) { Summary.parse("#{dir}/ja-cons-2013-q3.xbrl") }
+ context "連結・第2四半期" do
+ let(:xbrl) { Summary.read doc("#{dir}/jp-cons-2013-q2.xbrl") }
+ let(:summary) { xbrl[:summary] }
+ let(:results_forecast) { xbrl[:results_forecast].first }
- it do
- expect(xbrl.code).to eq('4368')
- expect(xbrl.year).to eq(2013)
- expect(xbrl.quarter).to eq(3)
+ it do
+ expect(summary[:code]).to eq('4368')
+ expect(summary[:year]).to eq(2013)
+ expect(summary[:month]).to eq(3)
+ expect(summary[:quarter]).to eq(2)
- expect(xbrl.net_sales).to eq(20793)
- expect(xbrl.operating_income).to eq(2772)
- expect(xbrl.ordinary_income).to eq(2720)
- expect(xbrl.net_income).to eq(1655)
- expect(xbrl.net_income_per_share).to eq(262.79)
+ expect(summary[:net_sales]).to eq(13740)
+ expect(summary[:operating_income]).to eq(1863)
+ expect(summary[:ordinary_income]).to eq(1777)
+ expect(summary[:net_income]).to eq(1056)
+ expect(summary[:net_income_per_share]).to eq(167.60)
+ expect(results_forecast[:forecast_net_sales]).to eq(30000)
+ expect(results_forecast[:forecast_operating_income]).to eq(3700)
+ expect(results_forecast[:forecast_ordinary_income]).to eq(3600)
+ expect(results_forecast[:forecast_net_income]).to eq(2000)
+ expect(results_forecast[:forecast_net_income_per_share]).to eq(317.4)
+ end
end
+
+ context "連結・第3四半期" do
+ let(:xbrl) { Summary.read doc("#{dir}/jp-cons-2013-q3.xbrl") }
+ let(:summary) { xbrl[:summary] }
+ let(:results_forecast) { xbrl[:results_forecast].first }
+
+ it do
+ expect(summary[:code]).to eq('4368')
+ expect(summary[:year]).to eq(2013)
+ expect(summary[:month]).to eq(3)
+ expect(summary[:quarter]).to eq(3)
+
+ expect(summary[:net_sales]).to eq(20793)
+ expect(summary[:operating_income]).to eq(2772)
+ expect(summary[:ordinary_income]).to eq(2720)
+ expect(summary[:net_income]).to eq(1655)
+ expect(summary[:net_income_per_share]).to eq(262.79)
+ expect(results_forecast[:forecast_net_sales]).to eq(30000)
+ expect(results_forecast[:forecast_operating_income]).to eq(3700)
+ expect(results_forecast[:forecast_ordinary_income]).to eq(3600)
+ expect(results_forecast[:forecast_net_income]).to eq(2000)
+ expect(results_forecast[:forecast_net_income_per_share]).to eq(317.4)
+ end
+ end
+
+ context "連結・第4四半期" do
+ let(:xbrl) { Summary.read doc("#{dir}/jp-cons-2013-q4.xbrl") }
+ let(:summary) { xbrl[:summary] }
+ let(:results_forecast) { xbrl[:results_forecast].first }
+
+ it do
+ expect(summary[:code]).to eq('4368')
+ expect(summary[:year]).to eq(2013)
+ expect(summary[:month]).to eq(3)
+ expect(summary[:quarter]).to eq(4)
+
+ expect(summary[:net_sales]).to eq(27355)
+ expect(summary[:operating_income]).to eq(3223)
+ expect(summary[:ordinary_income]).to eq(3231)
+ expect(summary[:net_income]).to eq(1903)
+ expect(summary[:net_income_per_share]).to eq(302.11)
+
+ expect(summary[:change_in_net_sales]).to eq(-0.032)
+ expect(summary[:change_in_operating_income]).to eq(-0.175)
+ expect(summary[:change_in_ordinary_income]).to eq(-0.155)
+ expect(summary[:change_in_net_income]).to eq(-0.241)
+
+ expect(summary[:prior_net_sales]).to eq(28247)
+ expect(summary[:prior_operating_income]).to eq(3908)
+ expect(summary[:prior_ordinary_income]).to eq(3826)
+ expect(summary[:prior_net_income]).to eq(2508)
+ expect(summary[:prior_net_income_per_share]).to eq(398.04)
+
+ expect(summary[:change_in_prior_net_sales]).to eq -0.066
+ expect(summary[:change_in_prior_operating_income]).to eq -0.157
+ expect(summary[:change_in_prior_ordinary_income]).to eq -0.122
+ expect(summary[:change_in_prior_net_income]).to eq 0.076
+
+ expect(results_forecast[:forecast_net_sales]).to eq(30000)
+ expect(results_forecast[:forecast_operating_income]).to eq(3500)
+ expect(results_forecast[:forecast_ordinary_income]).to eq(3400)
+ expect(results_forecast[:forecast_net_income]).to eq(2000)
+ expect(results_forecast[:forecast_net_income_per_share]).to eq(317.4)
+
+ expect(results_forecast[:change_in_forecast_net_sales]).to eq(0.097)
+ expect(results_forecast[:change_in_forecast_operating_income]).to eq(0.086)
+ expect(results_forecast[:change_in_forecast_ordinary_income]).to eq(0.052)
+ expect(results_forecast[:change_in_forecast_net_income]).to eq(0.051)
+ end
+ end
+
+ context "業種：銀行" do
+ let(:xbrl) { Summary.read doc("#{dir}/jp-bk-cons-2014-q1.xbrl") }
+ let(:summary) { xbrl[:summary] }
+
+ it do
+ expect(summary[:code]).to eq('8361')
+ expect(summary[:year]).to eq(2014)
+ expect(summary[:month]).to eq(3)
+ expect(summary[:quarter]).to eq(1)
+
+ expect(summary[:net_sales]).to eq(28278)
+ expect(summary[:operating_income]).to eq(5079)
+ expect(summary[:ordinary_income]).to eq(5079)
+ expect(summary[:net_income]).to eq(4521)
+ expect(summary[:net_income_per_share]).to eq(12.82)
+ end
+ end
+
+ context '業種：証券' do
+ let(:xbrl) { Summary.read doc("#{dir}/jp-se-cons-2014-q1.xbrl") }
+ let(:summary) { xbrl[:summary] }
+
+ it do
+ expect(summary[:code]).to eq('8601')
+ expect(summary[:year]).to eq(2014)
+ expect(summary[:month]).to eq(3)
+ expect(summary[:quarter]).to eq(1)
+
+ expect(summary[:net_sales]).to eq(183082)
+ expect(summary[:operating_income]).to eq(62307)
+ expect(summary[:ordinary_income]).to eq(65087)
+ expect(summary[:net_income]).to eq(57297)
+ expect(summary[:net_income_per_share]).to eq(33.72)
+ end
+ end
+
+ context '業種：保険' do
+ let(:xbrl) { Summary.read doc("#{dir}/jp-in-cons-2014-q1.xbrl") }
+ let(:summary) { xbrl[:summary] }
+
+ it do
+ expect(summary[:code]).to eq('8715')
+ expect(summary[:year]).to eq(2014)
+ expect(summary[:month]).to eq(3)
+ expect(summary[:quarter]).to eq(1)
+
+ expect(summary[:net_sales]).to eq(4394)
+ expect(summary[:operating_income]).to eq(113)
+ expect(summary[:ordinary_income]).to eq(113)
+ expect(summary[:net_income]).to eq(68)
+ expect(summary[:net_income_per_share]).to eq(3.96)
+ end
+ end
+
+ context '業種：営業収益' do
+ let(:xbrl) { Summary.read doc("#{dir}/jp-oprv-cons-2014-q1.xbrl") }
+ let(:summary) { xbrl[:summary] }
+
+ it do
+ expect(summary[:code]).to eq('8289')
+ expect(summary[:year]).to eq(2014)
+ expect(summary[:month]).to eq(2)
+ expect(summary[:quarter]).to eq(1)
+
+ expect(summary[:net_sales]).to eq(24866)
+ expect(summary[:operating_income]).to eq(117)
+ expect(summary[:ordinary_income]).to eq(101)
+ expect(summary[:net_income]).to eq(89)
+ expect(summary[:net_income_per_share]).to eq(3.88)
+ end
+ end
+
+ context '業種：営業収入' do
+ let(:xbrl) { Summary.read doc("#{dir}/jp-oprvsp-cons-2014-q1.xbrl") }
+ let(:summary) { xbrl[:summary] }
+
+ it do
+ expect(summary[:code]).to eq('9946')
+ expect(summary[:year]).to eq(2014)
+ expect(summary[:month]).to eq(2)
+ expect(summary[:quarter]).to eq(1)
+
+ expect(summary[:net_sales]).to eq(33307)
+ expect(summary[:operating_income]).to eq(240)
+ expect(summary[:ordinary_income]).to eq(563)
+ expect(summary[:net_income]).to eq(113)
+ expect(summary[:net_income_per_share]).to eq(3.92)
+ end
+ end
+
+ context '業種：営業総収入' do
+ let(:xbrl) { Summary.read doc("#{dir}/jp-goprv-cons-2013-q4.xbrl") }
+ let(:summary) { xbrl[:summary] }
+
+ it do
+ expect(summary[:code]).to eq('8028')
+ expect(summary[:year]).to eq(2013)
+ expect(summary[:month]).to eq(2)
+ expect(summary[:quarter]).to eq(4)
+
+ expect(summary[:net_sales]).to eq(334087)
+ expect(summary[:operating_income]).to eq(43107)
+ expect(summary[:ordinary_income]).to eq(45410)
+ expect(summary[:net_income]).to eq(25020)
+ expect(summary[:net_income_per_share]).to eq(263.57)
+ end
+ end
+
+ context '業種：完成工事高' do
+ let(:xbrl) { Summary.read doc("#{dir}/jp-nsco-cons-2013-q4.xbrl") }
+ let(:summary) { xbrl[:summary] }
+
+ it do
+ expect(summary[:code]).to eq('1861')
+ expect(summary[:year]).to eq(2013)
+ expect(summary[:month]).to eq(3)
+ expect(summary[:quarter]).to eq(4)
+
+ expect(summary[:net_sales]).to eq(260753)
+ expect(summary[:operating_income]).to eq(-1167)
+ expect(summary[:ordinary_income]).to eq(65)
+ expect(summary[:net_income]).to eq(-1083)
+ expect(summary[:net_income_per_share]).to eq(-5.91)
+ end
+ end
end
- context "連結・第4四半期" do
- let(:xbrl) { Summary.parse("#{dir}/ja-cons-2013-q4.xbrl") }
+ context '米国会計基準' do
+ context '売上高：NetSales' do
+ let(:xbrl) { Summary.read doc("#{dir}/us-cons-2014-q1.xbrl") }
+ let(:summary) { xbrl[:summary] }
+ let(:results_forecast) { xbrl[:results_forecast].first }
- it do
- expect(xbrl.code).to eq('4368')
- expect(xbrl.year).to eq(2013)
- expect(xbrl.quarter).to eq(4)
+ it do
+ expect(summary[:code]).to eq('7203')
+ expect(summary[:year]).to eq(2014)
+ expect(summary[:month]).to eq(3)
+ expect(summary[:quarter]).to eq(1)
- expect(xbrl.net_sales).to eq(27355)
- expect(xbrl.operating_income).to eq(3223)
- expect(xbrl.ordinary_income).to eq(3231)
- expect(xbrl.net_income).to eq(1903)
- expect(xbrl.net_income_per_share).to eq(302.11)
+ expect(summary[:net_sales]).to eq(6255319)
+ expect(summary[:operating_income]).to eq(663383)
+ expect(summary[:ordinary_income]).to eq(724163)
+ expect(summary[:net_income]).to eq(562194)
+ expect(summary[:net_income_per_share]).to eq(177.45)
+
+ expect(summary[:change_in_net_sales]).to eq 0.137
+ expect(summary[:change_in_operating_income]).to eq 0.879
+ expect(summary[:change_in_ordinary_income]).to eq 0.744
+ expect(summary[:change_in_net_income]).to eq 0.936
+
+ expect(summary[:prior_net_sales]).to eq 5501573
+ expect(summary[:prior_operating_income]).to eq 353143
+ expect(summary[:prior_ordinary_income]).to eq 415203
+ expect(summary[:prior_net_income]).to eq 290347
+ expect(summary[:prior_net_income_per_share]).to eq 91.68
+
+ expect(summary[:change_in_prior_net_sales]).to eq 0.599
+# expect(summary[:change_in_prior_operating_income]).to eq -0.157
+# expect(summary[:change_in_prior_ordinary_income]).to eq -0.122
+# expect(summary[:change_in_prior_net_income]).to eq 0.076
+
+ expect(results_forecast[:forecast_net_sales]).to eq(24000000)
+ expect(results_forecast[:forecast_operating_income]).to eq(1940000)
+ expect(results_forecast[:forecast_ordinary_income]).to eq(2030000)
+ expect(results_forecast[:forecast_net_income]).to eq(1480000)
+ expect(results_forecast[:forecast_net_income_per_share]).to eq(467.09)
+
+ expect(results_forecast[:change_in_forecast_net_sales]).to eq 0.088
+ expect(results_forecast[:change_in_forecast_operating_income]).to eq 0.469
+ expect(results_forecast[:change_in_forecast_ordinary_income]).to eq 0.446
+ expect(results_forecast[:change_in_forecast_net_income]).to eq 0.538
+ end
end
+
+ context '売上高：OperatingRevenues' do
+ let(:xbrl) { Summary.read doc("#{dir}/us-oprv-cons-2014-q1.xbrl") }
+ let(:summary) { xbrl[:summary] }
+
+ it do
+ expect(summary[:code]).to eq('9432')
+ expect(summary[:year]).to eq(2014)
+ expect(summary[:month]).to eq(3)
+ expect(summary[:quarter]).to eq(1)
+
+ expect(summary[:net_sales]).to eq(2609117)
+ expect(summary[:operating_income]).to eq(348926)
+ expect(summary[:ordinary_income]).to eq(356084)
+ expect(summary[:net_income]).to eq(166717)
+ expect(summary[:net_income_per_share]).to eq(141.29)
+ end
+ end
+
+ context '売上高：NetSalesAndOperatingRevenuesUS' do
+ let(:xbrl) { Summary.read doc("#{dir}/us-nsoprv-cons-2014-q1.xbrl") }
+ let(:summary) { xbrl[:summary] }
+
+ it do
+ expect(summary[:code]).to eq('6758')
+ expect(summary[:year]).to eq(2014)
+ expect(summary[:month]).to eq(3)
+ expect(summary[:quarter]).to eq(1)
+
+ expect(summary[:net_sales]).to eq(1712712)
+ expect(summary[:operating_income]).to eq(36357)
+ expect(summary[:ordinary_income]).to eq(46253)
+ expect(summary[:net_income]).to eq(3480)
+ expect(summary[:net_income_per_share]).to eq(3.44)
+ end
+ end
+
+ context '売上高：TotalRevenuesUS' do
+ let(:xbrl) { Summary.read doc("#{dir}/us-tr-ibit-cons-2013-q4.xbrl") }
+ let(:summary) { xbrl[:summary] }
+
+ it do
+ expect(summary[:code]).to eq('8604')
+ expect(summary[:year]).to eq(2013)
+ expect(summary[:month]).to eq(3)
+ expect(summary[:quarter]).to eq(4)
+
+ expect(summary[:net_sales]).to eq(2079943)
+ expect(summary[:operating_income]).to eq(237730)
+ expect(summary[:ordinary_income]).to eq(237730)
+ expect(summary[:net_income]).to eq(107234)
+ expect(summary[:net_income_per_share]).to eq(29.04)
+ end
+ end
+
+ context '営業利益：OperatingIncome' do
+ let(:xbrl) { Summary.read doc("#{dir}/us-oi-cons-2014-q1.xbrl") }
+ let(:summary) { xbrl[:summary] }
+
+ it do
+ expect(summary[:code]).to eq('6752')
+ expect(summary[:year]).to eq(2014)
+ expect(summary[:month]).to eq(3)
+ expect(summary[:quarter]).to eq(1)
+
+ expect(summary[:net_sales]).to eq(1824515)
+ expect(summary[:operating_income]).to eq(64201)
+ expect(summary[:ordinary_income]).to eq(122612)
+ expect(summary[:net_income]).to eq(107831)
+ expect(summary[:net_income_per_share]).to eq(46.65)
+ end
+ end
+
+ context '営業利益：BasicNetIncomePerShareUS' do
+ let(:xbrl) { Summary.read doc("#{dir}/us-bnip-cons-2014-q1.xbrl") }
+ let(:summary) { xbrl[:summary] }
+
+ it do
+ expect(summary[:code]).to eq('7267')
+ expect(summary[:year]).to eq(2014)
+ expect(summary[:month]).to eq(3)
+ expect(summary[:quarter]).to eq(1)
+
+ expect(summary[:net_sales]).to eq(2834095)
+ expect(summary[:operating_income]).to eq(184963)
+ expect(summary[:ordinary_income]).to eq(172035)
+ expect(summary[:net_income]).to eq(122499)
+ expect(summary[:net_income_per_share]).to eq(67.97)
+ end
+ end
+
+ context '営業利益：IncomeBeforeIncomeTaxesUS' do
+ let(:xbrl) { Summary.read doc("#{dir}/us-tr-ibit-cons-2013-q4.xbrl") }
+ let(:summary) { xbrl[:summary] }
+
+ it do
+ expect(summary[:code]).to eq('8604')
+ expect(summary[:year]).to eq(2013)
+ expect(summary[:month]).to eq(3)
+ expect(summary[:quarter]).to eq(4)
+
+ expect(summary[:net_sales]).to eq(2079943)
+ expect(summary[:operating_income]).to eq(237730)
+ expect(summary[:ordinary_income]).to eq(237730)
+ expect(summary[:net_income]).to eq(107234)
+ expect(summary[:net_income_per_share]).to eq(29.04)
+ end
+ end
+
+ context '経常利益：IncomeFromContinuingOperationsBeforeIncomeTaxesUS' do
+ let(:xbrl) { Summary.read doc("#{dir}/us-ifco-cons-2013-q4.xbrl") }
+ let(:summary) { xbrl[:summary] }
+
+ it do
+ expect(summary[:code]).to eq('6502')
+ expect(summary[:year]).to eq(2013)
+ expect(summary[:month]).to eq(3)
+ expect(summary[:quarter]).to eq(4)
+
+ expect(summary[:net_sales]).to eq(5800281)
+ expect(summary[:operating_income]).to eq(194316)
+ expect(summary[:ordinary_income]).to eq(155553)
+ expect(summary[:net_income]).to eq(77533)
+ expect(summary[:net_income_per_share]).to eq(18.31)
+ end
+ end
+
+ context '純利益：IncomeBeforeMinorityInterestUS' do
+ let(:xbrl) { Summary.read doc("#{dir}/us-ibmi-cons-2013-q4.xbrl") }
+ let(:summary) { xbrl[:summary] }
+
+ it do
+ expect(summary[:code]).to eq('6981')
+ expect(summary[:year]).to eq(2013)
+ expect(summary[:month]).to eq(3)
+ expect(summary[:quarter]).to eq(4)
+
+ expect(summary[:net_sales]).to eq(681021)
+ expect(summary[:operating_income]).to eq(58636)
+ expect(summary[:ordinary_income]).to eq(59534)
+ expect(summary[:net_income]).to eq(42386)
+ expect(summary[:net_income_per_share]).to eq(200.81)
+ end
+ end
end
- end
- describe ".parse_string" do
- let(:xbrl) { Summary.parse_string(File.read("#{dir}/ja-cons-2013-q1.xbrl")) }
+ context 'IFRS' do
+ context '売上高：NetSalesIFRS' do
+ let(:xbrl) { Summary.read doc("#{dir}/ifrs-cons-2014-q1.xbrl") }
+ let(:summary) { xbrl[:summary] }
+ let(:results_forecast) { xbrl[:results_forecast].first }
- it do
- expect(xbrl.year).to eq(2013)
+ it do
+ expect(summary[:code]).to eq('5202')
+ expect(summary[:year]).to eq(2014)
+ expect(summary[:month]).to eq(3)
+ expect(summary[:quarter]).to eq(1)
+
+ expect(summary[:net_sales]).to eq(150690)
+ expect(summary[:operating_income]).to eq(-398)
+ expect(summary[:ordinary_income]).to eq(-5364)
+ expect(summary[:net_income]).to eq(-7112)
+ expect(summary[:net_income_per_share]).to eq(-7.88)
+
+ expect(summary[:change_in_net_sales]).to eq 0.148
+# expect(summary[:change_in_operating_income]).to eq 0.879
+# expect(summary[:change_in_ordinary_income]).to eq 0.744
+# expect(summary[:change_in_net_income]).to eq 0.936
+
+ expect(summary[:prior_net_sales]).to eq 131221
+ expect(summary[:prior_operating_income]).to eq -8509
+ expect(summary[:prior_ordinary_income]).to eq -12181
+ expect(summary[:prior_net_income]).to eq -11123
+ expect(summary[:prior_net_income_per_share]).to eq -12.33
+
+ expect(summary[:change_in_prior_net_sales]).to eq -0.096
+# expect(summary[:change_in_prior_operating_income]).to eq -0.157
+# expect(summary[:change_in_prior_ordinary_income]).to eq -0.122
+# expect(summary[:change_in_prior_net_income]).to eq 0.076
+
+ expect(results_forecast[:forecast_net_sales]).to eq(600000)
+ expect(results_forecast[:forecast_operating_income]).to eq(3000)
+ expect(results_forecast[:forecast_ordinary_income]).to eq(-15000) # ForecastProfitBeforeIncomeTaxIFRS
+ expect(results_forecast[:forecast_net_income]).to eq(-21000)
+ expect(results_forecast[:forecast_net_income_per_share]).to eq(-23.27) # ForecastBasicEarningPerShareIFRS
+
+ expect(results_forecast[:change_in_forecast_net_sales]).to eq 0.151
+# expect(results_forecast[:change_in_forecast_operating_income]).to eq 0.469
+# expect(results_forecast[:change_in_forecast_ordinary_income]).to eq 0.446
+# expect(results_forecast[:change_in_forecast_net_income]).to eq 0.538
+ end
+ end
+
+ context '売上高：OperatingRevenuesIFRS、営業利益：ProfitBeforeTaxIFRS' do
+ let(:xbrl) { Summary.read doc("#{dir}/ifrs-or-cons-2014-q1.xbrl") }
+ let(:summary) { xbrl[:summary] }
+
+ it do
+ expect(summary[:code]).to eq('8698')
+ expect(summary[:year]).to eq(2014)
+ expect(summary[:month]).to eq(3)
+ expect(summary[:quarter]).to eq(1)
+
+ expect(summary[:net_sales]).to eq(16866)
+ expect(summary[:operating_income]).to eq(8407)
+ expect(summary[:ordinary_income]).to eq(8407)
+ expect(summary[:net_income]).to eq(5144)
+ expect(summary[:net_income_per_share]).to eq(1751.61)
+ # TODO 業績予想のテスト追加
+ end
+ end
+
+ context '売上高：SalesIFRS' do
+ let(:xbrl) { Summary.read doc("#{dir}/ifrs-sa-cons-2014-q1.xbrl") }
+ let(:summary) { xbrl[:summary] }
+
+ it do
+ expect(summary[:code]).to eq('7741')
+ expect(summary[:year]).to eq(2014)
+ expect(summary[:month]).to eq(3)
+ expect(summary[:quarter]).to eq(1)
+
+ expect(summary[:net_sales]).to eq(100425)
+ expect(summary[:operating_income]).to eq(20123)
+ expect(summary[:ordinary_income]).to eq(20123)
+ expect(summary[:net_income]).to eq(12302)
+ expect(summary[:net_income_per_share]).to eq(28.51)
+ # TODO 業績予想のテスト追加
+ end
+ end
end
end
end
end
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