evals/preparation/wd40_fy2025/monthly_pnl.semantic.json

{
  "schema_version": "0.3",
  "semantic_layer_id": "wd40_fy2025_synthetic_monthly_pnl.reporting_semantics",
  "semantic_version": 2,
  "dataset_contract": {
    "dataset_contract_id": "wd40_fy2025_synthetic_monthly_pnl",
    "contract_version": 1,
    "identity": {
      "method": "project_configuration",
      "value": "clara.dd.wd40_fy2025_synthetic_monthly_pnl"
    },
    "origin_snapshot": {
      "profile_schema_version": "0.4",
      "snapshot_fingerprint": "b47d7bb2a801b1e88500a6752a3a993870393ab856e393eb7321c5a8da209c4a"
    },
    "unknown_column_policy": "allow_as_unclassified_extension"
  },
  "scope": {
    "title": "WD-40 FY2025 synthetic monthly P&L reporting semantics",
    "business_area": "financial due diligence preparation",
    "purpose": "Define the reviewed business meaning and one conditionally valid Reporting Engine use for the frozen prepared monthly P&L fixture.",
    "coverage_level": "limited",
    "included_subjects": [
      "prepared statement values at statement-line, fiscal-month, and scenario grain",
      "the synthetic scenario marker",
      "the reviewed statement row and period structure"
    ],
    "excluded_subjects": [
      "issuer-reported monthly actuals",
      "new calculations or formula derivation",
      "cross-line aggregation",
      "chart selection",
      "due-diligence interpretation",
      "publication approval"
    ]
  },
  "sources": [
    {
      "source_id": "source.fixture_notes",
      "source_type": "reviewed_fixture_notes",
      "locator": "SOURCE_NOTES.md#reviewed-reporting-semantics",
      "authority": "canonical",
      "supports": [
        "synthetic evidence boundary",
        "dataset grain and column meaning",
        "allowed reporting use",
        "excluded reporting uses"
      ],
      "caveats": [
        "The notes govern this frozen synthetic fixture only."
      ],
      "last_checked": "2026-07-23"
    },
    {
      "source_id": "source.dataset_profile",
      "source_type": "reporting_engine_dataset_profile",
      "locator": "expected/monthly_pnl.csv profiled as wd40_fy2025_synthetic_monthly_pnl",
      "authority": "mechanical",
      "supports": [
        "physical columns and types",
        "row count and distinct counts",
        "origin snapshot fingerprint"
      ],
      "caveats": [
        "The profile does not prove business meaning.",
        "The snapshot fingerprint must not replace the exact prepared-file digest."
      ],
      "last_checked": "2026-07-23"
    },
    {
      "source_id": "source.statement_render_recipe",
      "source_type": "reviewed_statement_render_recipe",
      "locator": "statement_render_recipe.json",
      "authority": "canonical",
      "supports": [
        "statement row ordering and labels",
        "period ordering",
        "scenario availability",
        "render column mappings"
      ],
      "caveats": [
        "The recipe transports source-key values and does not authorize renderer-side arithmetic."
      ],
      "last_checked": "2026-07-23"
    }
  ],
  "evidence": [
    {
      "evidence_id": "evidence.fixture_scope",
      "source_id": "source.fixture_notes",
      "locator": "Reviewed reporting semantics",
      "claim": "The prepared table is a synthetic monthly statement fixture at one row_key by period by scenario grain and is not an issuer actual monthly disclosure.",
      "confidence": "high",
      "status": "supported",
      "notes": [
        "The public controls support quarter and fiscal-year tie-outs, not the synthetic monthly phasing."
      ]
    },
    {
      "evidence_id": "evidence.profile_columns",
      "source_id": "source.dataset_profile",
      "locator": "columns",
      "claim": "The origin profile contains 168 rows across the nine expected columns, including 14 row keys, 12 monthly periods, and one SYN scenario.",
      "confidence": "high",
      "status": "supported",
      "notes": [
        "These are mechanical observations."
      ]
    },
    {
      "evidence_id": "evidence.statement_structure",
      "source_id": "source.statement_render_recipe",
      "locator": "mappings, periods, scenarios_by_period, statement_rows",
      "claim": "The reviewed recipe maps period, value, row key, and scenario columns and defines 14 source-key statement rows over 12 SYN periods without renderer formulas.",
      "confidence": "high",
      "status": "supported",
      "notes": [
        "Statement structure is package-owned rather than inferred from column names."
      ]
    }
  ],
  "metrics": [
    {
      "metric_id": "metric.value",
      "label": "Prepared statement value",
      "binding": {
        "binding_type": "column",
        "column": "value",
        "expression": null,
        "input_metric_ids": []
      },
      "definition": "The signed prepared P&L amount in USD thousands for exactly one statement row, fiscal month, and scenario.",
      "metric_class": "additive_value",
      "aggregation": {
        "default": "identity",
        "allowed": [
          "identity",
          "sum_across_periods_for_the_same_statement_line_and_scenario"
        ],
        "forbidden": [
          "sum_across_statement_lines",
          "mean",
          "ratio"
        ],
        "weight_metric_id": null
      },
      "unit": {
        "kind": "currency_thousands",
        "currency": "USD",
        "symbol": "USD 000"
      },
      "directionality": "signed_statement_amount",
      "valid_period_grains": [
        "month"
      ],
      "compatible_dimension_ids": [
        "dimension.row_key",
        "dimension.scenario"
      ],
      "forbidden_dimension_ids": [
        "dimension.line_type",
        "dimension.unit"
      ],
      "status": "conditional",
      "confidence": "high",
      "rationale": "The fixture notes and reviewed mapping establish a signed statement amount, while additive use is safe only across periods for the same statement line and scenario; subtotals and detail lines must never be summed together.",
      "evidence_ids": [
        "evidence.fixture_scope",
        "evidence.profile_columns",
        "evidence.statement_structure"
      ],
      "caveats": [
        "Monthly values are synthetic.",
        "Rows include both detail lines and calculated statement subtotals, so cross-line aggregation double counts."
      ],
      "origin_profile_observation": {
        "source_role": "metric",
        "metric_class": "additive_value",
        "aggregation": "sum",
        "confidence": "high",
        "inference_reasons": [
          "name suggests additive value"
        ]
      }
    },
    {
      "metric_id": "metric.display_order",
      "label": "Display order",
      "binding": {
        "binding_type": "column",
        "column": "display_order",
        "expression": null,
        "input_metric_ids": []
      },
      "definition": "An ordinal row-layout field copied from the reviewed statement structure; it is not a business measure.",
      "metric_class": "ordinal_layout_field",
      "aggregation": {
        "default": "not_applicable",
        "allowed": [],
        "forbidden": [
          "sum",
          "mean",
          "ratio"
        ],
        "weight_metric_id": null
      },
      "unit": {
        "kind": "ordinal_index",
        "currency": null,
        "symbol": null
      },
      "directionality": "not_a_business_measure",
      "valid_period_grains": [],
      "compatible_dimension_ids": [],
      "forbidden_dimension_ids": [
        "dimension.row_key",
        "dimension.scenario",
        "dimension.line_type",
        "dimension.unit"
      ],
      "status": "excluded",
      "confidence": "high",
      "rationale": "The recipe owns statement ordering; treating display_order as an analyzable metric would create meaningless calculations.",
      "evidence_ids": [
        "evidence.profile_columns",
        "evidence.statement_structure"
      ],
      "caveats": [
        "May be used mechanically for layout validation only."
      ],
      "origin_profile_observation": {
        "source_role": "metric",
        "metric_class": "numeric_observation",
        "aggregation": "semantic_layer_defined",
        "confidence": "medium",
        "inference_reasons": [
          "numeric column without a strong metric-class hint"
        ]
      }
    },
    {
      "metric_id": "metric.sales",
      "label": "Net sales",
      "binding": {
        "binding_type": "derived",
        "column": null,
        "expression": "value restricted to row_key = 'net_sales'",
        "input_metric_ids": [
          "metric.value"
        ]
      },
      "definition": "The existing signed USD-thousands value for net_sales, at fiscal-month and SYN scenario grain.",
      "metric_class": "additive_value",
      "aggregation": {
        "default": "identity",
        "allowed": [
          "identity",
          "sum_across_periods_for_the_same_statement_line_and_scenario"
        ],
        "forbidden": [
          "sum_across_statement_lines",
          "mean",
          "ratio"
        ],
        "weight_metric_id": null
      },
      "unit": {
        "kind": "currency_thousands",
        "currency": "USD",
        "symbol": "USD 000"
      },
      "directionality": "signed_statement_amount",
      "valid_period_grains": [
        "month"
      ],
      "compatible_dimension_ids": [
        "dimension.row_key",
        "dimension.scenario"
      ],
      "forbidden_dimension_ids": [
        "dimension.line_type",
        "dimension.unit"
      ],
      "status": "conditional",
      "confidence": "high",
      "rationale": "The prepared CSV and statement recipe explicitly identify net_sales. This is a row-scoped semantic reference, not a new renderer calculation.",
      "evidence_ids": [
        "evidence.fixture_scope",
        "evidence.profile_columns",
        "evidence.statement_structure"
      ],
      "caveats": [
        "Monthly values are synthetic.",
        "Rows include both detail lines and calculated statement subtotals, so cross-line aggregation double counts."
      ],
      "origin_profile_observation": {}
    },
    {
      "metric_id": "metric.cogs",
      "label": "Cost of products sold",
      "binding": {
        "binding_type": "derived",
        "column": null,
        "expression": "value restricted to row_key = 'cost_of_products_sold'",
        "input_metric_ids": [
          "metric.value"
        ]
      },
      "definition": "The existing signed USD-thousands value for cost_of_products_sold, at fiscal-month and SYN scenario grain.",
      "metric_class": "additive_value",
      "aggregation": {
        "default": "identity",
        "allowed": [
          "identity",
          "sum_across_periods_for_the_same_statement_line_and_scenario"
        ],
        "forbidden": [
          "sum_across_statement_lines",
          "mean",
          "ratio"
        ],
        "weight_metric_id": null
      },
      "unit": {
        "kind": "currency_thousands",
        "currency": "USD",
        "symbol": "USD 000"
      },
      "directionality": "signed_statement_amount",
      "valid_period_grains": [
        "month"
      ],
      "compatible_dimension_ids": [
        "dimension.row_key",
        "dimension.scenario"
      ],
      "forbidden_dimension_ids": [
        "dimension.line_type",
        "dimension.unit"
      ],
      "status": "conditional",
      "confidence": "high",
      "rationale": "The prepared CSV and statement recipe explicitly identify cost_of_products_sold. This is a row-scoped semantic reference, not a new renderer calculation.",
      "evidence_ids": [
        "evidence.fixture_scope",
        "evidence.profile_columns",
        "evidence.statement_structure"
      ],
      "caveats": [
        "Monthly values are synthetic.",
        "Rows include both detail lines and calculated statement subtotals, so cross-line aggregation double counts."
      ],
      "origin_profile_observation": {}
    }
  ],
  "dimensions": [
    {
      "dimension_id": "dimension.line_type",
      "label": "Line type",
      "column": "line_type",
      "definition": "A layout annotation identifying detail, subtotal, or total rows.",
      "semantic_type": "statement_layout_annotation",
      "valid_uses": [],
      "hierarchy_parent_id": null,
      "status": "excluded",
      "confidence": "high",
      "rationale": "The selected analysis uses the reviewed recipe for statement structure; grouping values by line_type would aggregate non-independent statement rows.",
      "evidence_ids": [
        "evidence.fixture_scope",
        "evidence.profile_columns",
        "evidence.statement_structure"
      ],
      "caveats": [
        "May be used mechanically for layout checks, but not as an analytical grouping."
      ],
      "origin_profile_observation": {
        "source_role": "dimension",
        "confidence": "high",
        "inference_reasons": [
          "categorical-compatible physical type"
        ]
      }
    },
    {
      "dimension_id": "dimension.row_key",
      "label": "Statement line item",
      "column": "row_key",
      "definition": "The stable key for one prepared P&L statement row defined by the reviewed statement recipe.",
      "semantic_type": "statement_line_item",
      "valid_uses": [
        "statement_line_item_role",
        "native_grain_grouping",
        "evidence_cell_address"
      ],
      "hierarchy_parent_id": null,
      "status": "defined",
      "confidence": "high",
      "rationale": "The fixture and recipe use each row_key as the source-key identity for exactly one ordered statement row.",
      "evidence_ids": [
        "evidence.fixture_scope",
        "evidence.profile_columns",
        "evidence.statement_structure"
      ],
      "caveats": [
        "The keys include detail, subtotal, and total rows and do not form additive peers."
      ],
      "origin_profile_observation": {
        "source_role": "dimension",
        "confidence": "high",
        "inference_reasons": [
          "categorical-compatible physical type"
        ]
      }
    },
    {
      "dimension_id": "dimension.scenario",
      "label": "Statement scenario",
      "column": "scenario",
      "definition": "The explicit statement scenario; the only reviewed value in this snapshot is SYN, meaning synthetic monthly phasing.",
      "semantic_type": "statement_scenario",
      "valid_uses": [
        "statement_scenario_role",
        "scope_filter",
        "evidence_cell_address"
      ],
      "hierarchy_parent_id": null,
      "status": "defined",
      "confidence": "high",
      "rationale": "The fixture notes define the monthly values as synthetic and every origin-snapshot row carries the explicit SYN marker.",
      "evidence_ids": [
        "evidence.fixture_scope",
        "evidence.profile_columns"
      ],
      "caveats": [
        "SYN must not be relabeled as actual, plan, forecast, or issuer disclosure."
      ],
      "origin_profile_observation": {
        "source_role": "dimension",
        "confidence": "high",
        "inference_reasons": [
          "categorical-compatible physical type"
        ]
      }
    },
    {
      "dimension_id": "dimension.unit",
      "label": "Unit column",
      "column": "unit",
      "definition": "A constant row-level repetition of the dataset-wide USD-thousands unit.",
      "semantic_type": "unit_annotation",
      "valid_uses": [],
      "hierarchy_parent_id": null,
      "status": "excluded",
      "confidence": "high",
      "rationale": "Unit is constant in the reviewed snapshot and belongs to metric metadata, not to analytical grouping.",
      "evidence_ids": [
        "evidence.fixture_scope",
        "evidence.profile_columns"
      ],
      "caveats": [
        "A snapshot with mixed units would require a semantic-layer revision."
      ],
      "origin_profile_observation": {
        "source_role": "dimension",
        "confidence": "high",
        "inference_reasons": [
          "categorical-compatible physical type"
        ]
      }
    }
  ],
  "periods": [
    {
      "period_id": "period.period",
      "label": "Fiscal month",
      "column": "period",
      "definition": "The YYYY-MM label for one synthetic fiscal month in WD-40 FY2025, from September 2024 through August 2025.",
      "grain": "month",
      "calendar": "fiscal_year_ending_august",
      "timezone": null,
      "status": "defined",
      "confidence": "high",
      "rationale": "The prepared table and reviewed recipe contain the same complete ordered set of 12 fiscal-month labels.",
      "evidence_ids": [
        "evidence.fixture_scope",
        "evidence.profile_columns",
        "evidence.statement_structure"
      ],
      "caveats": [
        "The month labels are real calendar periods, but the monthly phasing is synthetic."
      ],
      "origin_profile_observation": {
        "confidence": "high",
        "grain": "month"
      }
    },
    {
      "period_id": "period.period_start",
      "label": "Period start",
      "column": "period_start",
      "definition": "A mechanical first-calendar-day boundary redundant with period.period.",
      "grain": "month",
      "calendar": "fiscal_year_ending_august",
      "timezone": null,
      "status": "excluded",
      "confidence": "high",
      "rationale": "The selected statement capability requires one period axis; period.period is the reviewed display and key field, so this redundant boundary is excluded.",
      "evidence_ids": [
        "evidence.fixture_scope",
        "evidence.profile_columns",
        "evidence.statement_structure"
      ],
      "caveats": [
        "May be used for mechanical reconciliation, not as a second reporting period role."
      ],
      "origin_profile_observation": {
        "confidence": "high",
        "grain": "month"
      }
    },
    {
      "period_id": "period.period_end",
      "label": "Period end",
      "column": "period_end",
      "definition": "A mechanical last-calendar-day boundary redundant with period.period.",
      "grain": "month",
      "calendar": "fiscal_year_ending_august",
      "timezone": null,
      "status": "excluded",
      "confidence": "high",
      "rationale": "The selected statement capability requires one period axis; period.period is the reviewed display and key field, so this redundant boundary is excluded.",
      "evidence_ids": [
        "evidence.fixture_scope",
        "evidence.profile_columns",
        "evidence.statement_structure"
      ],
      "caveats": [
        "May be used for mechanical reconciliation, not as a second reporting period role."
      ],
      "origin_profile_observation": {
        "confidence": "high",
        "grain": "month"
      }
    }
  ],
  "period_rules": [
    {
      "period_rule_id": "period_rule.all_available",
      "label": "All twelve prepared FY2025 months",
      "period_id": "period.period",
      "rule_type": "all_available",
      "scope_type": "all_available",
      "parameters": {
        "window_length": null,
        "fiscal_year_start_month": 9,
        "comparison_offset_years": 1,
        "requires_runtime_bounds": false
      },
      "status": "defined",
      "confidence": "high",
      "rationale": "The reviewed reporting use is the complete 12-month statement table and the recipe explicitly orders every available month.",
      "evidence_ids": [
        "evidence.fixture_scope",
        "evidence.profile_columns",
        "evidence.statement_structure"
      ],
      "caveats": [
        "A bounded subset requires an explicit reviewed handoff revision."
      ]
    }
  ],
  "analysis_policies": [
    {
      "analysis_id": "analysis.prepared_monthly_pnl_statement",
      "label": "Prepared monthly P&L statement table",
      "question_family": "Show the exact prepared synthetic monthly P&L values in their reviewed statement structure.",
      "analysis_task_ids": [
        "evidence_and_reporting_tables"
      ],
      "selection_emphases": [
        "structured_statement_values"
      ],
      "validity": "conditional",
      "business_purpose": "Transport the reviewed prepared values into a deterministic statement table with complete sealed cell closure.",
      "role_bindings": {
        "period_axis": {
          "binding_type": "concept",
          "concept_id": "period.period"
        },
        "statement_value": {
          "binding_type": "concept",
          "concept_id": "metric.value"
        },
        "statement_line_item": {
          "binding_type": "concept",
          "concept_id": "dimension.row_key"
        },
        "statement_scenario": {
          "binding_type": "concept",
          "concept_id": "dimension.scenario"
        },
        "statement_structure": {
          "binding_type": "package",
          "source_id": "source.statement_render_recipe"
        }
      },
      "period_rule_id": "period_rule.all_available",
      "conditions": [
        "Use only the exact prepared snapshot independently bound by file SHA-256 in the reporting handoff request.",
        "Require all 12 recipe periods in order and scenario SYN only.",
        "Render the source values at row_key by period by scenario grain without renderer-side formulas or cross-line aggregation.",
        "Use capability statement.pnl_table for the already selected structured_statement_values analysis; this policy does not perform chart selection.",
        "Preserve the synthetic-fixture label and withhold issuer-actual or publication claims."
      ],
      "rationale": "The reviewed semantic roles exactly satisfy the statement.pnl_table contract, while the conditions prevent the mechanically additive value profile from authorizing unsafe cross-line arithmetic or misrepresenting synthetic data.",
      "evidence_ids": [
        "evidence.fixture_scope",
        "evidence.profile_columns",
        "evidence.statement_structure"
      ],
      "confidence": "high",
      "caveats": [
        "This is a bounded reporting transport policy, not due-diligence interpretation.",
        "The semantic layer is model-reviewed and has not received human accounting review."
      ]
    }
  ],
  "open_questions": [],
  "review": {
    "status": "model_reviewed",
    "reviewed_by": "Codex semantic fixture review",
    "reviewed_at": "2026-09-05",
    "notes": [
      "Review applies only to this frozen synthetic preparation fixture and the one conditional analysis policy.",
      "This semantic layer is explicitly not human-reviewed.",
      "Deterministic validation proves contract wiring and snapshot compatibility, not the truth of semantic judgment.",
      "Semantic revision 2 migrates to schema 0.3 and reviews Sales/Discount/COGS against the frozen statement rows; numeric data, render recipe and publication boundaries are unchanged."
    ]
  },
  "boundaries": {
    "semantic_judgment_owner": "model_reviewed_fixture_asset_pending_human_review",
    "deterministic_validation_scope": "Schema, identifiers, evidence references, profile bindings, exact manifest intent joins, required role coverage, and snapshot compatibility only.",
    "chart_selection_included": false,
    "rendering_included": false
  },
  "business_metric_mappings": {
    "sales": {
      "state": "mapped",
      "metric_id": "metric.sales",
      "candidate_metric_ids": [],
      "confidence": "high",
      "rationale": "The prepared CSV and statement recipe explicitly identify net_sales. This is a row-scoped semantic reference, not a new renderer calculation.",
      "evidence_ids": [
        "evidence.statement_structure"
      ],
      "caveats": [
        "Synthetic monthly values only. No cross-statement-line aggregation."
      ]
    },
    "cogs": {
      "state": "mapped",
      "metric_id": "metric.cogs",
      "candidate_metric_ids": [],
      "confidence": "high",
      "rationale": "The prepared CSV and statement recipe explicitly identify cost_of_products_sold. This is a row-scoped semantic reference, not a new renderer calculation.",
      "evidence_ids": [
        "evidence.statement_structure"
      ],
      "caveats": [
        "Synthetic monthly values only. No cross-statement-line aggregation."
      ]
    },
    "discount": {
      "state": "absent",
      "metric_id": null,
      "candidate_metric_ids": [],
      "confidence": "high",
      "rationale": "The frozen 14-row statement contains net sales and cost of products sold but no separate discount measure. Net sales must not also be mapped as discount.",
      "evidence_ids": [
        "evidence.statement_structure"
      ],
      "caveats": [
        "Absent from this fixture does not mean the issuer has no discounts."
      ]
    }
  }
}