feat: 有価証券届出書の財務サマリー対応とdoc-descriptionフィルタ追加

cmd/doc.go

@@ -21,8 +21,9 @@ var (
 	docListDocType    string
 	docListSecCode    string
 	docListEdinetCode string
-	docListFilerName  string
-	docListRateLimit  int
+	docListFilerName      string
+	docListDocDescription string
+	docListRateLimit      int
 
 	docGetType string
 	docGetOut  string
@@ -78,8 +79,9 @@ var docListCmd = &cobra.Command{
 			DocType:    docListDocType,
 			SecCode:    docListSecCode,
 			EdinetCode: docListEdinetCode,
-			FilerName:  docListFilerName,
-			RateLimit:  time.Duration(docListRateLimit) * time.Millisecond,
+			FilerName:      docListFilerName,
+			DocDescription: docListDocDescription,
+			RateLimit:      time.Duration(docListRateLimit) * time.Millisecond,
 		})
 		if err != nil {
 			return err
@@ -344,6 +346,7 @@ func init() {
 	docListCmd.Flags().StringVar(&docListSecCode, "sec-code", "", "Filter by securities code")
 	docListCmd.Flags().StringVar(&docListEdinetCode, "edinet-code", "", "Filter by EDINET code")
 	docListCmd.Flags().StringVar(&docListFilerName, "filer-name", "", "Filter by filer name (substring match)")
+	docListCmd.Flags().StringVar(&docListDocDescription, "doc-description", "", "Filter by document description (substring match)")
 	docListCmd.Flags().IntVar(&docListRateLimit, "rate-limit", 100, "Rate limit between requests in ms")
 
 	docGetCmd.Flags().StringVar(&docGetType, "type", "", "Document type: xbrl, pdf, attach, english, csv (required)")

cmd/doc_test.go

@@ -131,6 +131,16 @@ func TestDocFinancial_InvalidStatement(t *testing.T) {
 	expectErrorCode(t, stderr, "VALIDATION_ERROR")
 }
 
+func TestDocListCmd_HasDocDescriptionFlag(t *testing.T) {
+	f := docListCmd.Flags().Lookup("doc-description")
+	if f == nil {
+		t.Fatal("doc list command missing --doc-description flag")
+	}
+	if f.DefValue != "" {
+		t.Errorf("--doc-description default = %q, want empty string", f.DefValue)
+	}
+}
+
 func TestDocText_ListSectionsOutput(t *testing.T) {
 	stdout, _, code := executeCommand("doc", "text", "--list-sections")
 	if code != 0 {

internal/financial/parser.go

@@ -306,9 +306,11 @@ func buildResult(rows []parsedRow, opts ParseOpts, warnings []string) (*ParseRes
 		}
 	}
 
-	// Build summary from current period items and derive metrics
+	// Build summary from best available period items and derive metrics
+	summary, summaryPeriod := BuildAndDeriveSummary(statements)
 	return &ParseResult{
-		Summary:       BuildAndDeriveSummary(statements),
+		Summary:       summary,
+		SummaryPeriod: summaryPeriod,
 		Statements:    statements,
 		AccountingStd: acctStd,
 		Consolidated:  hasConsolidatedStmt,

internal/financial/parser_test.go

@@ -1154,3 +1154,33 @@ func TestDetectAccountingStandard_NeutralOnlyRows_StaysUnknown(t *testing.T) {
 		t.Errorf("detectAccountingStandard = %q, want %q", std, "unknown")
 	}
 }
+
+// --- Filing-style CSV (IPO prospectus) with Prior1Year contexts ---
+
+func TestParse_FilingStyleCSV_FallbackPeriod(t *testing.T) {
+	file := makeCSVFile(
+		"jpcrp020400-srs-001_E41257-000_2025-04-30_01_2026-01-09.csv",
+		standardHeaders(),
+		[][]string{
+			makeRow("jpcrp_cor:NetSalesSummaryOfBusinessResults", "売上高、経営指標等", "Prior1YearDuration", "前期", "個別", "期間", "JPY", "円", "9426601000"),
+			makeRow("jpcrp_cor:OrdinaryIncomeSummaryOfBusinessResults", "経常利益、経営指標等", "Prior1YearDuration", "前期", "個別", "期間", "JPY", "円", "1145214000"),
+			makeRow("jpcrp_cor:TotalAssetsSummaryOfBusinessResults", "総資産額、経営指標等", "Prior1YearInstant", "前期末", "個別", "時点", "JPY", "円", "6160640000"),
+			makeRow("jpcrp_cor:NetAssetsSummaryOfBusinessResults", "純資産額、経営指標等", "Prior1YearInstant", "前期末", "個別", "時点", "JPY", "円", "4261992000"),
+			makeRow("jpcrp_cor:NetSalesSummaryOfBusinessResults", "売上高、経営指標等", "Prior2YearDuration", "前々期", "個別", "期間", "JPY", "円", "8735439000"),
+		},
+	)
+
+	csvResult := &extract.CSVDataResult{Files: []extract.CSVFile{file}}
+	result, err := Parse(csvResult, ParseOpts{})
+	if err != nil {
+		t.Fatalf("Parse() error = %v", err)
+	}
+
+	if result.SummaryPeriod != "prior1" {
+		t.Errorf("SummaryPeriod = %q, want %q", result.SummaryPeriod, "prior1")
+	}
+	assertSummaryValue(t, result.Summary, "revenue", 9426601000)
+	assertSummaryValue(t, result.Summary, "ordinary_income", 1145214000)
+	assertSummaryValue(t, result.Summary, "total_assets", 6160640000)
+	assertSummaryValue(t, result.Summary, "net_assets", 4261992000)
+}

internal/financial/summary.go

@@ -1,48 +1,133 @@
 package financial
 
+import "sort"
+
+// supplementalKeys are summary keys that represent per-share or non-core items.
+// A period containing only supplemental keys is not considered a meaningful financial snapshot.
+var supplementalKeys = map[string]bool{
+	"dividend_per_share":     true,
+	"eps":                    true,
+	"research_and_development": true,
+	"shares_outstanding":     true,
+	"treasury_shares":        true,
+}
+
 // BuildAndDeriveSummary builds the summary from statements and calculates derived metrics.
-// This is the single entry point for summary construction, used by both the parser
-// and the service layer's statement-filtering path.
-func BuildAndDeriveSummary(statements []FinancialStatement) Summary {
+// Returns the summary and the period name that was used as the primary data source.
+// For annual reports this is typically "current"; for filing documents it may be "prior1" etc.
+// An empty string means only filing_date items were available (or no data at all).
+func BuildAndDeriveSummary(statements []FinancialStatement) (Summary, string) {
 	summary := make(Summary)
-	populateSummary(summary, statements)
+	period := populateSummary(summary, statements)
 	DeriveMetrics(summary)
-	return summary
+	return summary, period
 }
 
-// populateSummary extracts key financial figures from the current period items
-// of the given statements and stores them in the summary map.
-func populateSummary(summary Summary, statements []FinancialStatement) {
-	additiveKeys := map[string]bool{
-		"interest_bearing_debt": true,
-	}
+// additiveKeys are summary keys whose values are summed across multiple line items
+// (e.g., short-term + long-term debt), rather than using first-wins.
+var additiveKeys = map[string]bool{
+	"interest_bearing_debt": true,
+}
+
+// populateSummary selects the best available period across all statements and extracts
+// summary items from it. Filing_date items are always included as supplemental data.
+// For annual reports the best period is "current"; for filing documents (IPO prospectuses)
+// it falls back to "prior1" etc. Returns the selected period name, or "" if only
+// filing_date data was available.
+func populateSummary(summary Summary, statements []FinancialStatement) string {
+	// Phase 1: collect distinct periods and check which ones contain non-supplemental keys.
+	const estPeriods = 10
+	seen := make(map[string]bool, estPeriods)
+	hasCore := make(map[string]bool, estPeriods)
+	periods := make([]string, 0, estPeriods)
 
 	for _, stmt := range statements {
 		for _, pd := range stmt.Periods {
-			if pd.Period != "current" && pd.Period != "filing_date" {
+			if pd.Period == "filing_date" {
 				continue
 			}
+			if !seen[pd.Period] {
+				seen[pd.Period] = true
+				periods = append(periods, pd.Period)
+			}
+			if hasCore[pd.Period] {
+				continue // already confirmed core key for this period
+			}
 			for _, item := range pd.Items {
-				if item.SummaryKey == "" || item.Value == nil {
-					continue
+				if item.SummaryKey != "" && item.Value != nil && !supplementalKeys[item.SummaryKey] {
+					hasCore[pd.Period] = true
+					break
 				}
+			}
+		}
+	}
 
-				if additiveKeys[item.SummaryKey] {
-					existing := summary[item.SummaryKey]
-					if existing == nil {
-						v := *item.Value
-						summary[item.SummaryKey] = &v
-					} else {
-						v := *existing + *item.Value
-						summary[item.SummaryKey] = &v
+	// Phase 2: sort periods by priority and select bestPeriod.
+	sort.Slice(periods, func(i, j int) bool {
+		return periodOrder(periods[i]) < periodOrder(periods[j])
+	})
+
+	bestPeriod := ""
+	for _, p := range periods {
+		if hasCore[p] {
+			bestPeriod = p
+			break
+		}
+	}
+	// If no period has core keys, fall back to the highest-priority period.
+	// This handles edge cases like EPS-only or dividend-only statements.
+	if bestPeriod == "" && len(periods) > 0 {
+		bestPeriod = periods[0]
+	}
+
+	// Phase 3: extract summary items from bestPeriod, then supplement from filing_date.
+	// Additive keys (e.g. interest_bearing_debt) are accumulated within each period
+	// (CL + NCL debt), but once set by one period they are not overwritten by another.
+	extractPeriod := func(target string) {
+		// Track which additive keys were already set before this period.
+		frozenAdditive := make(map[string]bool, len(additiveKeys))
+		for k := range additiveKeys {
+			if _, exists := summary[k]; exists {
+				frozenAdditive[k] = true
+			}
+		}
+
+		for _, stmt := range statements {
+			for _, pd := range stmt.Periods {
+				if pd.Period != target {
+					continue
+				}
+				for _, item := range pd.Items {
+					if item.SummaryKey == "" || item.Value == nil {
+						continue
 					}
-				} else {
-					if _, exists := summary[item.SummaryKey]; !exists {
-						v := *item.Value
-						summary[item.SummaryKey] = &v
+					if additiveKeys[item.SummaryKey] {
+						if frozenAdditive[item.SummaryKey] {
+							continue // already set by a prior period
+						}
+						existing := summary[item.SummaryKey]
+						if existing == nil {
+							v := *item.Value
+							summary[item.SummaryKey] = &v
+						} else {
+							v := *existing + *item.Value
+							summary[item.SummaryKey] = &v
+						}
+					} else {
+						if _, exists := summary[item.SummaryKey]; !exists {
+							v := *item.Value
+							summary[item.SummaryKey] = &v
+						}
 					}
 				}
 			}
 		}
 	}
+
+	if bestPeriod != "" {
+		extractPeriod(bestPeriod)
+	}
+	extractPeriod("filing_date")
+
+	return bestPeriod
 }