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reports.go
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reports.go
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package reports
import (
"database/sql"
"fmt"
"os"
"os/signal"
"strconv"
"strings"
"github.com/360EntSecGroup-Skylar/excelize"
p "github.com/dude333/rapina/parsers"
"github.com/pkg/errors"
)
const sectorAverage = "MÉDIA DO SETOR"
// metric parameters
type metric struct {
descr string
val float32
format int // mapped by constants NUMBER, INDEX, PERCENT
}
// report parameters used in most functions
type report struct {
// Sqlite3 handle passed by the caller
db *sql.DB
// yamlFile contains the sector data for all companies
yamlFile string
// average metric values/year. Index 0: year, index 1: metric
average [][]float32
}
//
// Report of company data from DB to Excel
//
func Report(db *sql.DB, _company string, filename, yamlFile string) (err error) {
r := report{
db: db,
yamlFile: yamlFile,
}
cnpj := cnpj(db, _company)
if cnpj == "" {
return fmt.Errorf("empresa '%s' não encontrada no banco de dados", _company)
}
e := newExcel()
sheet, _ := e.newSheet(_company)
var lastStatementsRow, lastMetricsRow int
// Company name
sheet.mergeCell("A1", "B1")
sheet.print("A1", &[]string{_company}, LEFT, true)
// ACCOUNT NUMBERING AND DESCRIPTION (COLS A AND B) ===============\/
// Print accounts codes and descriptions in columns A and B
// starting on row 2. Adjust space related to the group, e.g.:
// 3.02 ABC <== print in bold if base item and stores the row position in baseItems[]
// 3.02.01 ABC
accounts, _ := r.accountsItems(cnpj)
row := 2
baseItems := make([]bool, len(accounts)+row)
for _, it := range accounts {
var sp string
sp, baseItems[row] = ident(it.cdConta)
cell := "A" + strconv.Itoa(row)
sheet.print(cell, &[]string{sp + it.cdConta, sp + it.dsConta}, LEFT, baseItems[row])
row++
}
lastStatementsRow = row - 1
row += 2
// Metrics descriptions
for _, metric := range metricsList(nil) {
if metric.descr != "" {
cell := "B" + strconv.Itoa(row)
sheet.print(cell, &[]string{metric.descr}, RIGHT, false)
}
row++
}
lastMetricsRow = row - 1
begin, end, err := timeRange(r.db)
if err != nil {
return
}
// VALUES (COLS C, D, E...) / PER YEAR ===========================\/
// Print accounts values ONE YEAR PER COLUMN, starting from C, row 2
var values map[uint32]float32
cols := "CDEFGHIJKLMONPQRSTUVWXYZ"
start := begin - 1
for y := start; y <= end; y++ {
if y-start >= len(cols) {
break
}
values, _ = r.accountsValues(cnpj, y, y == start)
// Check if last year is empty
if y == end {
zeroed := true
for _, acct := range accounts {
if values[acct.code] != 0.0 {
zeroed = false
break
}
}
if zeroed {
end--
break
}
}
col := string(cols[y-start])
cell := col + "1"
sheet.printTitle(cell, "["+strconv.Itoa(y)+"]") // Print year as title in row 1
row = 2
for _, acct := range accounts {
cell := col + strconv.Itoa(row)
sheet.printValue(cell, values[acct.code], NUMBER, baseItems[row])
row++
}
// FINANCIAL METRICS (COLS C, D, E...) / YEAR ===================\/
// Print financial metrics
row++
cell = fmt.Sprintf("%s%d", col, row)
sheet.printTitle(cell, "["+strconv.Itoa(y)+"]") // Print year as title
row++
// Print report in the sequence defined in financialMetricsList()
for _, metric := range metricsList(values) {
if metric.format != EMPTY {
cell := col + strconv.Itoa(row)
sheet.printValue(cell, metric.val, metric.format, false)
}
row++
}
} // next year
//
// VERTICAL ANALYSIS
//
// CODES | DESCRIPTION | Y1 | Y2 | Yn | sp | v1 | v2 | v3
//
wide := (end - begin) + 1
year := start
top := 2
bottom := top
for col := 2; col <= 2+wide; col++ {
vCol := col + wide + 2 // Column where the vertical analysis will be printed
sheet.printTitle(axis(vCol, 1), "'"+strconv.Itoa(year)) // Print year
year++
var ref string
for row := top; row <= lastStatementsRow; row++ {
idx := row - top
if idx < 0 || idx >= len(accounts) {
break
}
if len(accounts[idx].cdConta) == 0 {
break
}
n, _ := strconv.Atoi(accounts[idx].cdConta[:1])
if n > 3 {
break
}
switch accounts[idx].cdConta {
case "1", "2", "3.01":
ref = axis(col, row)
}
val := axis(col, row)
formula := fmt.Sprintf(`=IfError(%s/%s, "-")`, val, ref)
sheet.printFormula(axis(vCol, row), formula, PERCENT, baseItems[row])
bottom = row
}
}
// Print VERTICAL ANALYSIS title
sheet.mergeCell(axis(1+wide+2, top), axis(1+wide+2, bottom))
format := newFormat(DEFAULT, RIGHT, true)
format.Alignment.Vertical = "top"
format.Alignment.TextRotation = 90
rotatedTextStyle := format.newStyle(sheet.xlsx)
sheet.printCell(top, 1+wide+2, "ANÁLISE VERTICAL", rotatedTextStyle)
//
// HORIZONTAL ANALYSIS
//
// sp | DESCRIPTION | Y1 | Y2 | Yn | sp | h1 | h2 | hn
//
wide = (end - start)
year = begin
top = lastStatementsRow + 2
bottom = lastMetricsRow
for col := 0; col <= wide-1; col++ {
vCol := (2 + wide + 2) + col // Column where the horizontal analysis will be printed
sheet.printTitle(axis(vCol, top), "'"+strconv.Itoa(year)) // Print year
year++
for row := top + 1; row <= bottom; row++ {
vt0 := axis(col+2, row)
vtn := axis(col+3, row)
formula := fmt.Sprintf(`=IF(OR(%s="", %s=""), "", IF(MIN(%s, %s)<=0, IF((%s - %s)>0, " ⇧", " ⇩"), (%s/%s)-1))`,
vtn, vt0, vtn, vt0, vtn, vt0, vtn, vt0)
sheet.printFormula(axis(vCol, row), formula, PERCENT, false)
}
}
// Print HORIZONTAL ANALYSIS title
sheet.mergeCell(axis(2+wide+1, top+1), axis(2+wide+1, bottom))
sheet.printCell(top+1, 1+wide+2, "ANÁLISE HORIZONTAL", rotatedTextStyle)
// CAGR (compound annual growth rate)
// CAGR (t0, tn) = (V(tn)/V(t0))^(1/(tn-t0-1))-1
vCol := (2 + wide + 2) + wide + 1
sheet.printTitle(axis(vCol, top), "CAGR")
for row := top + 1; row <= bottom; row++ {
vt0 := axis(2, row)
vtn := axis(2+wide, row)
formula := fmt.Sprintf(`=IF(OR(%s="", %s="", %s=0, (%s*%s)<0), "", (%s/%s)^(1/%d)-1)`,
vtn, vt0, vt0, vt0, vtn, vtn, vt0, wide)
sheet.printFormula(axis(vCol, row), formula, PERCENT, false)
}
// ADJUST COLUMNS WIDTH
sheet.autoWidth()
// SECTOR REPORT
sheet2, err := e.newSheet("SETOR")
if err == nil {
sheet2.xlsx.SetSheetViewOptions(sheet2.name, 0,
excelize.ShowGridLines(false),
excelize.ZoomScale(80),
)
r.sectorReport(sheet2, _company)
}
err = e.saveAndCloseExcel(filename)
if err == nil {
fmt.Printf("[√] Dados salvos em %s\n", filename)
}
return
}
//
// sectorReport gets all the companies related to the 'company' and reports
// their financial summary
//
func (r report) sectorReport(sheet *Sheet, company string) (err error) {
var interrupt bool
// Handle Ctrl+C
c := make(chan os.Signal, 1)
signal.Notify(c, os.Interrupt)
go func() {
<-c
fmt.Println("\n[ ] Processamento interrompido")
interrupt = true
}()
// Companies from the same sector
companies, secName, err := r.fromSector(company)
if len(companies) <= 1 || err != nil {
err = errors.Wrap(err, "erro ao ler arquivo de setores "+r.yamlFile)
return
}
companies = append([]string{sectorAverage}, companies...)
fmt.Println("[i] Criando relatório setorial (Ctrl+C para interromper)")
var top, row, col int = 2, 0, 0
var count int
for _, co := range companies {
row = top
col++
fmt.Printf("[ ] - %s", co)
avg := false
if co == sectorAverage {
avg = true
co = company
}
empty, err := r.companySummary(sheet, &row, &col, co, secName, count%3 == 0, avg)
ok := "√"
if err != nil || empty {
ok = "x"
col--
} else {
count++
if count%3 == 0 {
top = row + 2
col = 0
}
}
if interrupt {
return nil
}
fmt.Printf("\r[%s\n", ok)
}
return
}
//
// companySummary reports all companies from the same segment into the
// 'Setor' sheet.
//
func (r *report) companySummary(sheet *Sheet, row, col *int, _company, sectorName string, printDescr, sectorAvg bool) (empty bool, err error) {
// if !sectorAvg && !r.isCompany(company) {
// return true, nil
// }
cnpj := cnpj(r.db, _company)
if cnpj == "" {
err = errors.Errorf("empresa '%s' não encontrada no banco de dados", _company)
return
}
begin, end, err := timeRange(r.db)
if err != nil {
return
}
start := begin - 1
// Formats used in this report
sTitle := newFormat(DEFAULT, RIGHT, true).newStyle(sheet.xlsx)
fCompanyName := newFormat(DEFAULT, CENTER, true)
fCompanyName.size(16)
sCompanyName := fCompanyName.newStyle(sheet.xlsx)
fSectorName := newFormat(DEFAULT, LEFT, false)
fSectorName.size(14)
sSectorName := fSectorName.newStyle(sheet.xlsx)
//
fDescr := newFormat(DEFAULT, RIGHT, false)
fDescr.Border = []formatBorder{{Type: "left", Color: "333333", Style: 1}}
sDescr := fDescr.newStyle(sheet.xlsx)
fDescr.Border = []formatBorder{
{Type: "top", Color: "333333", Style: 1},
{Type: "left", Color: "333333", Style: 1},
}
sDescrTop := fDescr.newStyle(sheet.xlsx)
fDescr.Border = []formatBorder{
{Type: "top", Color: "333333", Style: 1},
}
sDescrBottom := fDescr.newStyle(sheet.xlsx)
// Company name
if printDescr {
*col++
}
sheet.mergeCell(axis(*col, *row), axis(*col+end-begin+1, *row))
if sectorAvg {
sheet.printCell(*row-1, *col-1, sectorName, sSectorName)
sheet.printCell(*row, *col, sectorAverage, sCompanyName)
} else {
sheet.printCell(*row, *col, _company, sCompanyName)
}
if printDescr {
*col--
}
*row++
// Save starting row
rw := *row
// Set width for the description col
if printDescr {
sheet.setColWidth(*col, 18)
*col++
}
// Print values ONE YEAR PER COLUMN
var values map[uint32]float32
for y := start; y <= end; y++ {
if sectorAvg {
values, _ = r.accountsAverage(_company, y, y == start)
r.average = append(r.average, []float32{})
} else {
values, _ = r.accountsValues(cnpj, y, y == start)
}
// Check if last year is empty
if y == end {
zeroed := true
for _, val := range values {
if val != 0.0 {
zeroed = false
break
}
}
if zeroed {
end--
break
}
}
*row = rw
// Print year
sheet.printCell(*row, *col, "["+strconv.Itoa(y)+"]", sTitle)
*row++
// Print financial metrics
for i, metric := range metricsList(values) {
if sectorAvg {
r.average[y-start] = append(r.average[y-start], metric.val)
}
// Description
if printDescr {
stl := sDescr
if i == 0 {
stl = sDescrTop
}
sheet.printCell(*row, *col-1, metric.descr, stl)
}
// Values
if metric.format != EMPTY {
fVal := newFormat(metric.format, DEFAULT, false)
fVal.Border = []formatBorder{
{Type: "top", Color: "cccccc", Style: 1},
{Type: "right", Color: "cccccc", Style: 1},
{Type: "bottom", Color: "cccccc", Style: 1},
{Type: "left", Color: "cccccc", Style: 1},
}
// Color the cell background according to its value compared with the average
if len(r.average) > 0 && len(r.average[y-start]) > 0 && len(r.average[y-start]) >= i {
f := formatFill{Type: "pattern", Pattern: 1}
if metric.val > r.average[y-start][i] {
f.Color = []string{"c6efce"} // green
fVal.Fill = f
} else if metric.val < r.average[y-start][i] {
f.Color = []string{"ffc7ce"} // red
fVal.Fill = f
}
}
stl := fVal.newStyle(sheet.xlsx)
sheet.printCell(*row, *col, metric.val, stl)
}
*row++
}
if printDescr {
sheet.printCell(*row, *col-1, "", sDescrBottom)
}
printDescr = false
*col++
} // next year
bottom := *row
// CAGR (compound annual growth rate)
// CAGR (t0, tn) = (V(tn)/V(t0))^(1/(tn-t0-1))-1
wide := end - start
sheet.printTitle(axis(*col, rw), "CAGR")
for r := rw + 1; r <= bottom; r++ {
vt0 := axis(*col-wide-1, r)
vtn := axis(*col-1, r)
formula := fmt.Sprintf(`=IF(OR(%s="", %s="", %s=0, (%s*%s)<0), "", (%s/%s)^(1/%d)-1)`,
vtn, vt0, vt0, vt0, vtn, vtn, vt0, wide)
sheet.printFormula(axis(*col, r), formula, PERCENT, false)
}
*col++
return
}
//
// metricsList returns the sequence to be printed after the financial statements
//
func metricsList(v map[uint32]float32) (metrics []metric) {
dividaBruta := v[p.DividaCirc] + v[p.DividaNCirc]
caixa := v[p.Caixa] + v[p.AplicFinanceiras]
dividaLiquida := dividaBruta - caixa
EBITDA := v[p.EBIT] - v[p.Deprec]
proventos := v[p.Dividendos] + v[p.JurosCapProp]
var roe float32
if v[p.LucLiq] > 0 && v[p.Equity] > 0 {
roe = zeroIfNeg(safeDiv(v[p.LucLiq], v[p.Equity]))
}
return []metric{
{"Patrimônio Líquido", v[p.Equity], NUMBER},
{"", 0, EMPTY},
{"Receita Líquida", v[p.Vendas], NUMBER},
{"EBITDA", EBITDA, NUMBER},
{"D&A", v[p.Deprec], NUMBER},
{"EBIT", v[p.EBIT], NUMBER},
{"Lucro Líquido", v[p.LucLiq], NUMBER},
{"", 0, EMPTY},
{"Marg. EBITDA", zeroIfNeg(safeDiv(v[p.EBIT], v[p.Vendas])), PERCENT},
{"Marg. EBIT", zeroIfNeg(safeDiv(v[p.EBIT], v[p.Vendas])), PERCENT},
{"Marg. Líq.", zeroIfNeg(safeDiv(v[p.LucLiq], v[p.Vendas])), PERCENT},
{"ROE", roe, PERCENT},
{"", 0, EMPTY},
{"Caixa", caixa, NUMBER},
{"Dívida Bruta", dividaBruta, NUMBER},
{"Dívida Líq.", dividaLiquida, NUMBER},
{"Dív. Bru./PL", zeroIfNeg(safeDiv(dividaBruta, v[p.Equity])), PERCENT},
{"Dív.Líq./EBITDA", zeroIfNeg(safeDiv(dividaLiquida, EBITDA)), INDEX},
{"", 0, EMPTY},
{"FCO", v[p.FCO], NUMBER},
{"FCI", v[p.FCI], NUMBER},
{"FCF", v[p.FCF], NUMBER},
{"FCT", v[p.FCO] + v[p.FCI] + v[p.FCF], NUMBER},
{"FCL", v[p.FCO] + v[p.FCI], NUMBER},
{"", 0, EMPTY},
{"Proventos", proventos, NUMBER},
{"Payout", zeroIfNeg(safeDiv(proventos, v[p.LucLiq])), PERCENT},
}
}
func zeroIfNeg(n float32) float32 {
if n < 0 {
return 0
}
return n
}
func safeDiv(n, d float32) float32 {
if d == 0 {
return 0
}
return n / d
}
//
// ident returns the number of spaces according to the code level, e.g.:
// "1.1 ABC" => " " (2 spaces)
// "1.1.1 ABC" => " " (4 spaces)
// For items equal or above 3, only returns spaces after 2nd level:
// "3.01 ABC" => ""
// "3.01.01 ABC" => " "
//
func ident(str string) (spaces string, baseItem bool) {
num := strings.SplitN(str, ".", 2)[0]
c := strings.Count(str, ".")
if num != "1" && num != "2" && c > 0 {
c--
}
if c > 0 {
spaces = strings.Repeat(" ", c)
}
if num == "1" || num == "2" {
baseItem = c <= 1
} else {
baseItem = c == 0
}
return
}