evals/preparation/udc_fy2025_customer_concentration/case.json

{
  "schema_version": "clara.customer_concentration_preparation_case.v1",
  "case_id": "udc-fy2025-customer-concentration",
  "purpose": "Prepare an exact customer-concentration summary from a frozen reviewed extraction of Universal Display Corporation's FY2025 Form 10-K.",
  "declared_input_claim_ids": [],
  "preparation_recipe": {
    "recipe_id": "customer_concentration_from_reviewed_public_disclosure.v1",
    "engine_version": "1.0.0",
    "arithmetic": "integer_exact_with_declared_ratio_scale",
    "customer_aliases": [
      "A",
      "B",
      "C"
    ],
    "fiscal_years": [
      "2025",
      "2024",
      "2023"
    ],
    "metric_ids": [
      "revenue_share",
      "accounts_receivable"
    ],
    "coverage_ratio_unit": "percent",
    "coverage_ratio_scale": 6,
    "coverage_ratio_rounding": "half_up_exact_integer",
    "source_locator": "Note 19 CONCENTRATION OF RISK lines 5890-5962"
  },
  "facts_contract": {
    "required_columns": [
      "fact_id",
      "customer_alias",
      "fiscal_year",
      "metric_id",
      "value",
      "unit",
      "reported_increment",
      "source_id",
      "source_locator"
    ],
    "natural_key": [
      "customer_alias",
      "fiscal_year",
      "metric_id"
    ],
    "exact_row_count": 18,
    "exact_expected_set": true,
    "numeric_contract": "Non-negative canonical integer strings on the issuer-reported increment."
  },
  "control_facts_contract": {
    "required_columns": [
      "control_id",
      "fiscal_year",
      "metric_id",
      "value",
      "unit",
      "reported_increment",
      "source_id",
      "source_locator"
    ],
    "natural_key": [
      "fiscal_year",
      "metric_id"
    ],
    "exact_row_count": 5,
    "exact_expected_set": true,
    "numeric_contract": "Non-negative canonical integer strings on the issuer-reported increment.",
    "source_locators": {
      "total_revenue": "Note 19 geographic revenue table lines 5963-6040",
      "total_accounts_receivable": "Consolidated Balance Sheets lines 2281-2313"
    }
  },
  "controls": {
    "total_revenue": {
      "2025": "650611",
      "2024": "647684",
      "2023": "576429"
    },
    "total_accounts_receivable": {
      "2025": "119953",
      "2024": "113648"
    },
    "disclosed_top_three_revenue_share": {
      "2025": "79",
      "2024": "82",
      "2023": "76"
    },
    "disclosed_accounts_receivable_subtotal": {
      "2025": "103481",
      "2024": "76908"
    },
    "accounts_receivable_coverage_percent": {
      "2025": "86.267955",
      "2024": "67.672110"
    },
    "reported_share_hhi_contribution": {
      "2025": "2515",
      "2024": "2634",
      "2023": "2114"
    }
  },
  "source_extraction_review": {
    "status": "reviewed",
    "reviewed_on": "2026-07-23",
    "reviewer": "fixture_owner",
    "basis": "The frozen extraction and control tables were reviewed against the declared filing receipt and source locators.",
    "authority": "receipt_and_review_only"
  },
  "reviewed_boundary": {
    "status": "reviewed",
    "reviewed_on": "2026-07-23",
    "judgement_owner": "human_or_model_review",
    "source_authority": "receipt_and_review_only",
    "semantic_authority": "reviewed_boundary_only",
    "publication_status": "withheld",
    "report_ready": false,
    "statement": "The filing table supports annual reported revenue shares and year-end accounts-receivable amounts for anonymous aliases A, B, and C. It does not support identifying an alias, exact customer revenue dollars, a full HHI, an HHI lower bound, or monthly, quarterly, churn, or retention claims.",
    "allowed_output_metric_ids": [
      "total_revenue_control",
      "total_accounts_receivable_control",
      "disclosed_top_three_revenue_share",
      "disclosed_accounts_receivable_subtotal",
      "accounts_receivable_coverage_percent",
      "reported_share_hhi_contribution"
    ],
    "forbidden_claim_ids": [
      "alias_to_customer_name_mapping",
      "precise_customer_revenue_dollars",
      "full_hhi",
      "hhi_lower_bound",
      "monthly_customer_concentration",
      "quarterly_customer_concentration",
      "customer_churn",
      "customer_retention"
    ],
    "accounts_receivable_coverage_unavailable_years": [
      "2023"
    ]
  },
  "files": {
    "exact_extracted_facts": {
      "path": "exact_extracted_facts.csv",
      "sha256": "784a2785e5f3a17f4c3382ca61a669a9f0680139865a202328eb0339b4806be7"
    },
    "exact_control_facts": {
      "path": "exact_control_facts.csv",
      "sha256": "57a84b89c7172e7f8d1497cf1974ae13860289dd44902d83302deb66812f25f8"
    }
  },
  "sources": [
    {
      "source_id": "udc_fy2025_10k",
      "publisher": "U.S. Securities and Exchange Commission",
      "title": "Universal Display Corporation FY2025 Form 10-K",
      "form": "10-K",
      "cik": "0001005284",
      "accession": "0001193125-26-059371",
      "filed_date": "2026-02-19",
      "period_end": "2025-12-31",
      "url": "https://www.sec.gov/Archives/edgar/data/1005284/000119312526059371/oled-20251231.htm",
      "byte_count": 4060769,
      "sha256": "1dd7a2297816c53f4f90b68736c1317b5aa1c28f0360672e351a603e66909a29",
      "role": "reviewed_public_disclosure"
    }
  ],
  "limitations": [
    "The remote filing bytes are represented by a declared receipt and are not fetched by the deterministic test suite.",
    "The extraction is reviewed benchmark evidence, not an automated assertion of source authority.",
    "Reported revenue shares are whole percentages and do not support exact customer revenue dollars.",
    "The squared reported shares are an incomplete contribution only; they are neither full HHI nor a guaranteed HHI lower bound.",
    "Passing preparation does not establish semantic compatibility, report readiness, or publication eligibility."
  ]
}