Financial Report Sentences

Specification

$flags: [ 'CASE_INSENSITIVE', 'FLEXIBLE_WHITESPACE' ]

Number:
  Integer: '\d+'
  Decimal: '${Integer}\.${Integer}'

Currency:
  USD: 'USD'
  EUR: 'EUR'
  GBP: 'GBP'

Scale:
  Million: 'million'
  Billion: 'billion'

Metric:
  Revenue: 'revenue'
  NetIncome: 'net income'
  EBITDA: 'EBITDA'
  OperatingMargin: 'operating margin'
  CapitalExpenditure: 'capital expenditure'
  CashAndEquivalents: 'cash and equivalents'
  TotalDebt: 'total debt'

Period:

  $types:
    Number::Integer:
      YearNumber: '\d{4}'
      QuarterNumber: '[1-4]'
    QuarterName: [ 'first', 'second', 'third', 'fourth' ]  
    
  Quarter:
    $fields: { quarterNumber: QuarterNumber, quarterName: QuarterName, year: YearNumber }
    $patterns:
      - 'Q#{quarterNumber} #{year}'
      - 'the #{quarterName} quarter of #{year}'
      - 'the quarter'

  Year:
    $fields: { year: YearNumber }
    $patterns: '(fiscal )?#{year}'

  Relative:
    NextYear: 'next year'

Change:
  $types:
    Direction:
      Increase: 'up'
      Decrease: 'down'
    Basis:
      YearOverYear: 'year over year'
      PriorYear: 'from the prior year'
  $fields: { direction: Direction, percent: Percent, basis: Basis }
  $patterns: '#{direction} #{percent} #{basis}'

ReportedValue:

  Percent:
    $fields: { value: Number }
    $patterns: '#{value}%'
    
  PercentRange:
    $fields: { lower: Percent, upper: Percent }
    $patterns: '#{lower} to #{upper}'

  Monetary:
    $fields: { currency: Currency, amount: Number, scale: Scale }
    $patterns: '#{currency} #{amount} #{scale}'  
    
  MonetaryRange:
    $fields: { lower: Monetary, upper: Monetary }
    $patterns: 'between #{lower} and #{upper}'
    
  Approximation:
    $fields: { reportedValue: ReportedValue }
    $patterns: 'approximately #{reportedValue}'

FinancialStatement:
  $types:
    CapitalizedWord: '[A-Z][A-Za-z]+'
    CompanyName: '${CapitalizedWord}( ${CapitalizedWord})*'

  ActualResult:
    $fields: { company: CompanyName, metric: Metric, value: ReportedValue, period: Period, change: Change }
    $patterns:
      - '#{company} reported #{metric} of #{value} for #{period}(, #{change})?\.'
      - '#{company} posted #{metric} of #{value} in #{period}(, #{change})?\.'

  Guidance:
    $fields: { company: CompanyName, metric: Metric, value: ReportedValue, period: Period }
    $patterns:
      - '#{company} expects #{metric} #{value} for #{period}\.'
      - '#{company} forecast #{metric} of #{value} for #{period}\.'
      - '#{company} guided #{metric} to #{value} #{period}\.'

  BalancePosition:
    $fields: { company: CompanyName, period: Period, metric: Metric, value: ReportedValue }
    $patterns:
      - '#{company} ended #{period} with #{metric} of #{value}\.'
      - '#{company} closed #{period} with #{metric} of #{value}\.'

Sample input

Orion Foods reported revenue of USD 1.24 billion for Q1 2026, up 12% year over year.
Atlas Bank posted net income of EUR 340 million in fiscal 2025, down 4% from the prior year.
Northwind Energy reported EBITDA of USD 780 million for the third quarter of 2026.
Helios Retail expects revenue between USD 4.1 billion and USD 4.3 billion for fiscal 2027.
Mariner Systems forecast operating margin of 18% to 20% for 2026.
BluePeak Telecom guided capital expenditure to approximately GBP 600 million next year.
Aster Motors ended the quarter with cash and equivalents of USD 920 million.
Cedar Robotics closed Q4 2026 with total debt of USD 1.8 billion.

Result

[
  {
    "type": "FinancialStatement::ActualResult",
    "text": "Orion Foods reported revenue of USD 1.24 billion for Q1 2026, up 12% year over year.",
    "start": 0,
    "end": 84,
    "fields": [
      {
        "type": "CompanyName",
        "field": "company",
        "text": "Orion Foods",
        "start": 0,
        "end": 11
      },
      {
        "type": "Metric::Revenue",
        "field": "metric",
        "text": "revenue",
        "start": 21,
        "end": 28
      },
      {
        "type": "ReportedValue::Monetary",
        "field": "value",
        "text": "USD 1.24 billion",
        "start": 32,
        "end": 48,
        "fields": [
          {
            "type": "Currency::USD",
            "field": "currency",
            "text": "USD",
            "start": 32,
            "end": 35
          },
          {
            "type": "Number::Decimal",
            "field": "amount",
            "text": "1.24",
            "start": 36,
            "end": 40
          },
          {
            "type": "Scale::Billion",
            "field": "scale",
            "text": "billion",
            "start": 41,
            "end": 48
          }
        ]
      },
      {
        "type": "Period::Quarter",
        "field": "period",
        "text": "Q1 2026",
        "start": 53,
        "end": 60,
        "fields": [
          {
            "type": "Number::Integer::QuarterNumber",
            "field": "quarterNumber",
            "text": "1",
            "start": 54,
            "end": 55
          },
          {
            "type": "Number::Integer::YearNumber",
            "field": "year",
            "text": "2026",
            "start": 56,
            "end": 60
          }
        ]
      },
      {
        "type": "Change",
        "field": "change",
        "text": "up 12% year over year",
        "start": 62,
        "end": 83,
        "fields": [
          {
            "type": "Direction::Increase",
            "field": "direction",
            "text": "up",
            "start": 62,
            "end": 64
          },
          {
            "type": "ReportedValue::Percent",
            "field": "percent",
            "text": "12%",
            "start": 65,
            "end": 68,
            "fields": [
              {
                "type": "Number::Integer",
                "field": "value",
                "text": "12",
                "start": 65,
                "end": 67
              }
            ]
          },
          {
            "type": "Basis::YearOverYear",
            "field": "basis",
            "text": "year over year",
            "start": 69,
            "end": 83
          }
        ]
      }
    ]
  },
  {
    "type": "FinancialStatement::ActualResult",
    "text": "Atlas Bank posted net income of EUR 340 million in fiscal 2025, down 4% from the prior year.",
    "start": 85,
    "end": 177,
    "fields": [
      {
        "type": "CompanyName",
        "field": "company",
        "text": "Atlas Bank",
        "start": 85,
        "end": 95
      },
      {
        "type": "Metric::NetIncome",
        "field": "metric",
        "text": "net income",
        "start": 103,
        "end": 113
      },
      {
        "type": "ReportedValue::Monetary",
        "field": "value",
        "text": "EUR 340 million",
        "start": 117,
        "end": 132,
        "fields": [
          {
            "type": "Currency::EUR",
            "field": "currency",
            "text": "EUR",
            "start": 117,
            "end": 120
          },
          {
            "type": "Number::Integer",
            "field": "amount",
            "text": "340",
            "start": 121,
            "end": 124
          },
          {
            "type": "Scale::Million",
            "field": "scale",
            "text": "million",
            "start": 125,
            "end": 132
          }
        ]
      },
      {
        "type": "Period::Year",
        "field": "period",
        "text": "fiscal 2025",
        "start": 136,
        "end": 147,
        "fields": [
          {
            "type": "Number::Integer::YearNumber",
            "field": "year",
            "text": "2025",
            "start": 143,
            "end": 147
          }
        ]
      },
      {
        "type": "Change",
        "field": "change",
        "text": "down 4% from the prior year",
        "start": 149,
        "end": 176,
        "fields": [
          {
            "type": "Direction::Decrease",
            "field": "direction",
            "text": "down",
            "start": 149,
            "end": 153
          },
          {
            "type": "ReportedValue::Percent",
            "field": "percent",
            "text": "4%",
            "start": 154,
            "end": 156,
            "fields": [
              {
                "type": "Number::Integer",
                "field": "value",
                "text": "4",
                "start": 154,
                "end": 155
              }
            ]
          },
          {
            "type": "Basis::PriorYear",
            "field": "basis",
            "text": "from the prior year",
            "start": 157,
            "end": 176
          }
        ]
      }
    ]
  },
  {
    "type": "FinancialStatement::ActualResult",
    "text": "Northwind Energy reported EBITDA of USD 780 million for the third quarter of 2026.",
    "start": 178,
    "end": 260,
    "fields": [
      {
        "type": "CompanyName",
        "field": "company",
        "text": "Northwind Energy",
        "start": 178,
        "end": 194
      },
      {
        "type": "Metric::EBITDA",
        "field": "metric",
        "text": "EBITDA",
        "start": 204,
        "end": 210
      },
      {
        "type": "ReportedValue::Monetary",
        "field": "value",
        "text": "USD 780 million",
        "start": 214,
        "end": 229,
        "fields": [
          {
            "type": "Currency::USD",
            "field": "currency",
            "text": "USD",
            "start": 214,
            "end": 217
          },
          {
            "type": "Number::Integer",
            "field": "amount",
            "text": "780",
            "start": 218,
            "end": 221
          },
          {
            "type": "Scale::Million",
            "field": "scale",
            "text": "million",
            "start": 222,
            "end": 229
          }
        ]
      },
      {
        "type": "Period::Quarter",
        "field": "period",
        "text": "the third quarter of 2026",
        "start": 234,
        "end": 259,
        "fields": [
          {
            "type": "QuarterName",
            "field": "quarterName",
            "text": "third",
            "start": 238,
            "end": 243
          },
          {
            "type": "Number::Integer::YearNumber",
            "field": "year",
            "text": "2026",
            "start": 255,
            "end": 259
          }
        ]
      }
    ]
  },
  {
    "type": "FinancialStatement::Guidance",
    "text": "Helios Retail expects revenue between USD 4.1 billion and USD 4.3 billion for fiscal 2027.",
    "start": 261,
    "end": 351,
    "fields": [
      {
        "type": "CompanyName",
        "field": "company",
        "text": "Helios Retail",
        "start": 261,
        "end": 274
      },
      {
        "type": "Metric::Revenue",
        "field": "metric",
        "text": "revenue",
        "start": 283,
        "end": 290
      },
      {
        "type": "ReportedValue::MonetaryRange",
        "field": "value",
        "text": "between USD 4.1 billion and USD 4.3 billion",
        "start": 291,
        "end": 334,
        "fields": [
          {
            "type": "ReportedValue::Monetary",
            "field": "lower",
            "text": "USD 4.1 billion",
            "start": 299,
            "end": 314,
            "fields": [
              {
                "type": "Currency::USD",
                "field": "currency",
                "text": "USD",
                "start": 299,
                "end": 302
              },
              {
                "type": "Number::Decimal",
                "field": "amount",
                "text": "4.1",
                "start": 303,
                "end": 306
              },
              {
                "type": "Scale::Billion",
                "field": "scale",
                "text": "billion",
                "start": 307,
                "end": 314
              }
            ]
          },
          {
            "type": "ReportedValue::Monetary",
            "field": "upper",
            "text": "USD 4.3 billion",
            "start": 319,
            "end": 334,
            "fields": [
              {
                "type": "Currency::USD",
                "field": "currency",
                "text": "USD",
                "start": 319,
                "end": 322
              },
              {
                "type": "Number::Decimal",
                "field": "amount",
                "text": "4.3",
                "start": 323,
                "end": 326
              },
              {
                "type": "Scale::Billion",
                "field": "scale",
                "text": "billion",
                "start": 327,
                "end": 334
              }
            ]
          }
        ]
      },
      {
        "type": "Period::Year",
        "field": "period",
        "text": "fiscal 2027",
        "start": 339,
        "end": 350,
        "fields": [
          {
            "type": "Number::Integer::YearNumber",
            "field": "year",
            "text": "2027",
            "start": 346,
            "end": 350
          }
        ]
      }
    ]
  },
  {
    "type": "FinancialStatement::Guidance",
    "text": "Mariner Systems forecast operating margin of 18% to 20% for 2026.",
    "start": 352,
    "end": 417,
    "fields": [
      {
        "type": "CompanyName",
        "field": "company",
        "text": "Mariner Systems",
        "start": 352,
        "end": 367
      },
      {
        "type": "Metric::OperatingMargin",
        "field": "metric",
        "text": "operating margin",
        "start": 377,
        "end": 393
      },
      {
        "type": "ReportedValue::PercentRange",
        "field": "value",
        "text": "18% to 20%",
        "start": 397,
        "end": 407,
        "fields": [
          {
            "type": "ReportedValue::Percent",
            "field": "lower",
            "text": "18%",
            "start": 397,
            "end": 400,
            "fields": [
              {
                "type": "Number::Integer",
                "field": "value",
                "text": "18",
                "start": 397,
                "end": 399
              }
            ]
          },
          {
            "type": "ReportedValue::Percent",
            "field": "upper",
            "text": "20%",
            "start": 404,
            "end": 407,
            "fields": [
              {
                "type": "Number::Integer",
                "field": "value",
                "text": "20",
                "start": 404,
                "end": 406
              }
            ]
          }
        ]
      },
      {
        "type": "Period::Year",
        "field": "period",
        "text": "2026",
        "start": 412,
        "end": 416,
        "fields": [
          {
            "type": "Number::Integer::YearNumber",
            "field": "year",
            "text": "2026",
            "start": 412,
            "end": 416
          }
        ]
      }
    ]
  },
  {
    "type": "FinancialStatement::Guidance",
    "text": "BluePeak Telecom guided capital expenditure to approximately GBP 600 million next year.",
    "start": 418,
    "end": 505,
    "fields": [
      {
        "type": "CompanyName",
        "field": "company",
        "text": "BluePeak Telecom",
        "start": 418,
        "end": 434
      },
      {
        "type": "Metric::CapitalExpenditure",
        "field": "metric",
        "text": "capital expenditure",
        "start": 442,
        "end": 461
      },
      {
        "type": "ReportedValue::Approximation",
        "field": "value",
        "text": "approximately GBP 600 million",
        "start": 465,
        "end": 494,
        "fields": [
          {
            "type": "ReportedValue::Monetary",
            "field": "reportedValue",
            "text": "GBP 600 million",
            "start": 479,
            "end": 494,
            "fields": [
              {
                "type": "Currency::GBP",
                "field": "currency",
                "text": "GBP",
                "start": 479,
                "end": 482
              },
              {
                "type": "Number::Integer",
                "field": "amount",
                "text": "600",
                "start": 483,
                "end": 486
              },
              {
                "type": "Scale::Million",
                "field": "scale",
                "text": "million",
                "start": 487,
                "end": 494
              }
            ]
          }
        ]
      },
      {
        "type": "Period::Relative::NextYear",
        "field": "period",
        "text": "next year",
        "start": 495,
        "end": 504
      }
    ]
  },
  {
    "type": "FinancialStatement::BalancePosition",
    "text": "Aster Motors ended the quarter with cash and equivalents of USD 920 million.",
    "start": 506,
    "end": 582,
    "fields": [
      {
        "type": "CompanyName",
        "field": "company",
        "text": "Aster Motors",
        "start": 506,
        "end": 518
      },
      {
        "type": "Period::Quarter",
        "field": "period",
        "text": "the quarter",
        "start": 525,
        "end": 536
      },
      {
        "type": "Metric::CashAndEquivalents",
        "field": "metric",
        "text": "cash and equivalents",
        "start": 542,
        "end": 562
      },
      {
        "type": "ReportedValue::Monetary",
        "field": "value",
        "text": "USD 920 million",
        "start": 566,
        "end": 581,
        "fields": [
          {
            "type": "Currency::USD",
            "field": "currency",
            "text": "USD",
            "start": 566,
            "end": 569
          },
          {
            "type": "Number::Integer",
            "field": "amount",
            "text": "920",
            "start": 570,
            "end": 573
          },
          {
            "type": "Scale::Million",
            "field": "scale",
            "text": "million",
            "start": 574,
            "end": 581
          }
        ]
      }
    ]
  },
  {
    "type": "FinancialStatement::BalancePosition",
    "text": "Cedar Robotics closed Q4 2026 with total debt of USD 1.8 billion.",
    "start": 583,
    "end": 648,
    "fields": [
      {
        "type": "CompanyName",
        "field": "company",
        "text": "Cedar Robotics",
        "start": 583,
        "end": 597
      },
      {
        "type": "Period::Quarter",
        "field": "period",
        "text": "Q4 2026",
        "start": 605,
        "end": 612,
        "fields": [
          {
            "type": "Number::Integer::QuarterNumber",
            "field": "quarterNumber",
            "text": "4",
            "start": 606,
            "end": 607
          },
          {
            "type": "Number::Integer::YearNumber",
            "field": "year",
            "text": "2026",
            "start": 608,
            "end": 612
          }
        ]
      },
      {
        "type": "Metric::TotalDebt",
        "field": "metric",
        "text": "total debt",
        "start": 618,
        "end": 628
      },
      {
        "type": "ReportedValue::Monetary",
        "field": "value",
        "text": "USD 1.8 billion",
        "start": 632,
        "end": 647,
        "fields": [
          {
            "type": "Currency::USD",
            "field": "currency",
            "text": "USD",
            "start": 632,
            "end": 635
          },
          {
            "type": "Number::Decimal",
            "field": "amount",
            "text": "1.8",
            "start": 636,
            "end": 639
          },
          {
            "type": "Scale::Billion",
            "field": "scale",
            "text": "billion",
            "start": 640,
            "end": 647
          }
        ]
      }
    ]
  }
]