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evals/preparation/wd40_fy2025/case.json
7.53 KB · Oct 2, 2026 · 00:29 UTC
{
"schema_version": "clara.monthly_pnl_preparation_case.v1",
"case_id": "wd40-fy2025-synthetic-monthly-pnl",
"purpose": "Exercise exact monthly P&L preparation from a synthetic trial balance against published WD-40 quarter and fiscal-year controls.",
"preparation_recipe": {
"recipe_id": "monthly_pnl_from_reviewed_mapping.v1",
"engine_version": "1.0.0",
"arithmetic": "decimal_exact",
"scenario": "SYN",
"currency": "USD",
"unit": "USD_thousands",
"scope_id": "wd40_fy2025_synthetic_consolidated",
"entity_id": "wd40_company_synthetic_entity",
"trial_balance_sign_convention": "debit_positive_credit_negative",
"statement_sign_convention": {
"expense_lines": "positive_magnitude",
"income_lines": "positive_magnitude",
"interest_expense": "positive_magnitude",
"other_income_expense_net": "signed_income_positive",
"provision_for_income_taxes": "signed_expense_positive"
},
"periods": [
{
"period": "2024-09",
"period_start": "2024-09-01",
"period_end": "2024-09-30"
},
{
"period": "2024-10",
"period_start": "2024-10-01",
"period_end": "2024-10-31"
},
{
"period": "2024-11",
"period_start": "2024-11-01",
"period_end": "2024-11-30"
},
{
"period": "2024-12",
"period_start": "2024-12-01",
"period_end": "2024-12-31"
},
{
"period": "2025-01",
"period_start": "2025-01-01",
"period_end": "2025-01-31"
},
{
"period": "2025-02",
"period_start": "2025-02-01",
"period_end": "2025-02-28"
},
{
"period": "2025-03",
"period_start": "2025-03-01",
"period_end": "2025-03-31"
},
{
"period": "2025-04",
"period_start": "2025-04-01",
"period_end": "2025-04-30"
},
{
"period": "2025-05",
"period_start": "2025-05-01",
"period_end": "2025-05-31"
},
{
"period": "2025-06",
"period_start": "2025-06-01",
"period_end": "2025-06-30"
},
{
"period": "2025-07",
"period_start": "2025-07-01",
"period_end": "2025-07-31"
},
{
"period": "2025-08",
"period_start": "2025-08-01",
"period_end": "2025-08-31"
}
],
"public_periods": [
{
"period": "FY2025-Q1",
"period_grain": "quarter",
"period_start": "2024-09-01",
"period_end": "2024-11-30",
"member_periods": ["2024-09", "2024-10", "2024-11"],
"source_id": "wd40_q1_fy2025_10q"
},
{
"period": "FY2025-Q2",
"period_grain": "quarter",
"period_start": "2024-12-01",
"period_end": "2025-02-28",
"member_periods": ["2024-12", "2025-01", "2025-02"],
"source_id": "wd40_q2_fy2025_10q"
},
{
"period": "FY2025-Q3",
"period_grain": "quarter",
"period_start": "2025-03-01",
"period_end": "2025-05-31",
"member_periods": ["2025-03", "2025-04", "2025-05"],
"source_id": "wd40_q3_fy2025_10q"
},
{
"period": "FY2025-Q4",
"period_grain": "quarter",
"period_start": "2025-06-01",
"period_end": "2025-08-31",
"member_periods": ["2025-06", "2025-07", "2025-08"],
"source_id": "wd40_q4_fy2025_exhibit_99_1"
},
{
"period": "FY2025",
"period_grain": "year",
"period_start": "2024-09-01",
"period_end": "2025-08-31",
"member_periods": [
"2024-09",
"2024-10",
"2024-11",
"2024-12",
"2025-01",
"2025-02",
"2025-03",
"2025-04",
"2025-05",
"2025-06",
"2025-07",
"2025-08"
],
"source_id": "wd40_fy2025_10k"
}
]
},
"reviewed_mapping": {
"mapping_id": "wd40-synthetic-coa",
"mapping_version": "wd40-synthetic-coa.v1",
"required_status": "reviewed",
"review_basis": "Human-reviewed synthetic fixture design; this is not WD-40 Company's chart of accounts."
},
"reviewed_scope_relationship": {
"prepared_scope_id": "wd40_fy2025_synthetic_consolidated",
"public_scope_id": "wd40_company_consolidated",
"status": "reviewed",
"statement": "The synthetic prepared scope was deliberately engineered to equal the published WD-40 consolidated quarter and fiscal-year P&L controls."
},
"disclosure_boundary": {
"monthly_values_are_company_actuals": false,
"public_fact_grains": ["quarter", "year"],
"synthetic_elements": [
"monthly_phasing",
"account_codes",
"account_names",
"account_splits",
"coa_mapping",
"clearing_account"
]
},
"files": {
"synthetic_monthly_trial_balance": {
"path": "synthetic_monthly_trial_balance.csv",
"sha256": "25f6ddc79de3d03aa58d3e606bbe933768f4584c768e15d9d384d3392618f8a3"
},
"reviewed_coa_mapping": {
"path": "reviewed_coa_mapping.csv",
"sha256": "32a754b6d57a6dd08abaf0f932e8c92399e9ffbdf38ea66bcd4579c4e89025ef"
},
"public_statement_facts": {
"path": "public_statement_facts.csv",
"sha256": "91a650591f155dfa5a6722747d95832eb5cbc453353cfa94b00ce374da2c5c42"
}
},
"sources": [
{
"source_id": "wd40_q1_fy2025_10q",
"title": "WD-40 Company Q1 FY2025 Form 10-Q",
"form": "10-Q",
"accession": "0000105132-25-000009",
"filed_date": "2025-01-10",
"url": "https://www.sec.gov/Archives/edgar/data/105132/000010513225000009/wdfc-20241130.htm",
"byte_count": 1030161,
"sha256": "b7a1534f188f6e30b4d24cae3e173d3cda7d68b6c40f5aa24af19c3654daa70f",
"role": "quarterly_control"
},
{
"source_id": "wd40_q2_fy2025_10q",
"title": "WD-40 Company Q2 FY2025 Form 10-Q",
"form": "10-Q",
"accession": "0000105132-25-000015",
"filed_date": "2025-04-09",
"url": "https://www.sec.gov/Archives/edgar/data/105132/000010513225000015/wdfc-20250228.htm",
"byte_count": 1405347,
"sha256": "e013e12e87e4a0ad38f12194823eff81d17f9cb880a0b3a09146e0359fda3707",
"role": "quarterly_control"
},
{
"source_id": "wd40_q3_fy2025_10q",
"title": "WD-40 Company Q3 FY2025 Form 10-Q",
"form": "10-Q",
"accession": "0000105132-25-000025",
"filed_date": "2025-07-10",
"url": "https://www.sec.gov/Archives/edgar/data/105132/000010513225000025/wdfc-20250531.htm",
"byte_count": 1435323,
"sha256": "cafdc1640c715179b956f05e502333229b129d5a4e0a0c4c0beed18844cb253d",
"role": "quarterly_control"
},
{
"source_id": "wd40_q4_fy2025_exhibit_99_1",
"title": "WD-40 Company FY2025 earnings Exhibit 99.1",
"form": "8-K Exhibit 99.1",
"accession": "0000105132-25-000061",
"filed_date": "2025-10-22",
"url": "https://www.sec.gov/Archives/edgar/data/105132/000010513225000061/wdfc-20251022xexx991.htm",
"byte_count": 238878,
"sha256": "df9040b54e65e635d114c0414468f6779fb440b32de7ead30b35f6c49b600710",
"role": "quarterly_control"
},
{
"source_id": "wd40_fy2025_10k",
"title": "WD-40 Company FY2025 Form 10-K",
"form": "10-K",
"accession": "0000105132-25-000067",
"filed_date": "2025-10-27",
"url": "https://www.sec.gov/Archives/edgar/data/105132/000010513225000067/wdfc-20250831.htm",
"byte_count": 1793208,
"sha256": "d03a7ef37c6796c1a01d6b9bdb438afb6b276abfa5baa112b9b0465b4fe83209",
"role": "annual_control"
}
]
}
SHA-256: 16e1454f3d3b6d1ac73269a720bd4f74e6feab9764fe5d795193cd8ead9d6480