from __future__ import annotations import sys from datetime import UTC, date, datetime from pathlib import Path import polars as pl import pytest ROOT = Path(__file__).resolve().parents[1] if str(ROOT) not in sys.path: sys.path.insert(0, str(ROOT)) def _eps(cik, period_end, quarters, value, accepted, concept="eps_diluted"): return {"cik": cik, "concept": concept, "period_end": period_end, "quarters": quarters, "value": value, "accepted_at": accepted, "accession_number": f"acc-{accepted:%Y%m%d}"} @pytest.fixture def fundamentals() -> pl.DataFrame: """A four-for-one split: every prior period's EPS is restated to a quarter.""" before = datetime(2020, 5, 1, tzinfo=UTC) after = datetime(2020, 11, 1, tzinfo=UTC) rows = [] for index, period in enumerate( [date(2018, 12, 31), date(2019, 3, 31), date(2019, 6, 30), date(2019, 9, 30), date(2019, 12, 31)] ): rows.append(_eps("0000000001", period, 4 if index in (0, 4) else 1, 4.0, before)) rows.append(_eps("0000000001", period, 4 if index in (0, 4) else 1, 1.0, after)) # A company whose EPS was merely corrected, by a ratio no split is declared in. rows.append(_eps("0000000002", date(2019, 12, 31), 4, 1.83, before)) rows.append(_eps("0000000002", date(2019, 12, 31), 4, 1.0, after)) # A single restated period at a clean ratio: too thin to publish. rows.append(_eps("0000000003", date(2019, 12, 31), 4, 2.0, before)) rows.append(_eps("0000000003", date(2019, 12, 31), 4, 1.0, after)) return pl.DataFrame(rows, strict=False) @pytest.fixture def facts() -> pl.DataFrame: """Dividend facts and one tagged split ratio.""" rows = [ {"cik": "0000000001", "accession_number": "acc-1", "tag": "CommonStockDividendsPerShareDeclared", "value": 0.25, "unit": "USD", "period_end": date(2020, 3, 31), "quarters": 1, "form": "10-Q", "fiscal_year": 2020, "fiscal_period": "Q1", "filed_date": date(2020, 5, 1), "accepted_at": datetime(2020, 5, 1, tzinfo=UTC), "segments": None}, {"cik": "0000000001", "accession_number": "acc-2", "tag": "CommonStockDividendsPerShareDeclared", "value": 0.30, "unit": "USD", "period_end": date(2020, 6, 30), "quarters": 1, "form": "10-Q", "fiscal_year": 2020, "fiscal_period": "Q2", "filed_date": date(2020, 8, 1), "accepted_at": datetime(2020, 8, 1, tzinfo=UTC), "segments": "SubsequentEventType=SubsequentEvent;"}, {"cik": "0000000004", "accession_number": "acc-3", "tag": "StockholdersEquityNoteStockSplitConversionRatio1", "value": 6.0, "unit": "pure", "period_end": date(2024, 9, 30), "quarters": 0, "form": "10-Q", "fiscal_year": 2024, "fiscal_period": "Q3", "filed_date": date(2024, 10, 31), "accepted_at": datetime(2024, 10, 31, tzinfo=UTC), "segments": None}, ] return pl.DataFrame(rows, strict=False)