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<li><a href="#rebuilding-the-financial-reports" id="toc-rebuilding-the-financial-reports" class="nav-link" data-scroll-target="#rebuilding-the-financial-reports">Rebuilding the financial reports</a></li>
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<section id="data-analysis" class="level1">
<h1>Data Analysis</h1>
<p>First, we load the required libraries and files.</p>
<div class="cell">
<details class="code-fold">
<summary>Show the code</summary>
<div class="sourceCode cell-code" id="cb1"><pre class="sourceCode r code-with-copy"><code class="sourceCode r"><span id="cb1-1"><a href="#cb1-1" aria-hidden="true" tabindex="-1"></a><span class="fu">source</span>(<span class="st">"setup.qmd"</span>) </span></code><button title="Copy to Clipboard" class="code-copy-button"><i class="bi"></i></button></pre></div>
</details>
</div>
<p>Now, let’s retrieve the necessary objects for data exploration:</p>
<div class="cell">
<details class="code-fold">
<summary>Show the code</summary>
<div class="sourceCode cell-code" id="cb2"><pre class="sourceCode r code-with-copy"><code class="sourceCode r"><span id="cb2-1"><a href="#cb2-1" aria-hidden="true" tabindex="-1"></a><span class="co"># Load company_data</span></span>
<span id="cb2-2"><a href="#cb2-2" aria-hidden="true" tabindex="-1"></a>company_data <span class="ot"><-</span> <span class="fu">readRDS</span>(<span class="st">"company_data.RDS"</span>)</span>
<span id="cb2-3"><a href="#cb2-3" aria-hidden="true" tabindex="-1"></a>cik <span class="ot"><-</span> <span class="fu">readRDS</span>(<span class="st">"cik.RDS"</span>)</span>
<span id="cb2-4"><a href="#cb2-4" aria-hidden="true" tabindex="-1"></a></span>
<span id="cb2-5"><a href="#cb2-5" aria-hidden="true" tabindex="-1"></a><span class="co"># Split the lists in company_data</span></span>
<span id="cb2-6"><a href="#cb2-6" aria-hidden="true" tabindex="-1"></a>company_Metadata <span class="ot"><-</span> company_data<span class="sc">$</span>company_Metadata</span>
<span id="cb2-7"><a href="#cb2-7" aria-hidden="true" tabindex="-1"></a>company_Facts <span class="ot"><-</span> company_data<span class="sc">$</span>company_Facts</span>
<span id="cb2-8"><a href="#cb2-8" aria-hidden="true" tabindex="-1"></a>company_Concept <span class="ot"><-</span> company_data<span class="sc">$</span>company_Concept</span></code><button title="Copy to Clipboard" class="code-copy-button"><i class="bi"></i></button></pre></div>
</details>
</div>
<section id="rebuilding-the-financial-reports" class="level3">
<h3 class="anchored" data-anchor-id="rebuilding-the-financial-reports">Rebuilding the financial reports</h3>
<p>The use of specific labels to indicate financial report items is regulated by accounting standards set forth by authoritative bodies. In the United States, the Financial Accounting Standards Board (FASB) establishes generally accepted accounting principles (GAAP), which provide guidelines for the preparation of financial statements, including the standardization of labels and concepts.</p>
<p>Different companies may use different reporting styles to indicate Facts in different ways. The use of different labels however affect our ability to efficiently retrieve the appropriate financial data.</p>
<p>The objective here is to generate standardized financial reports of Balance sheet, Income Statement, Cash Flow so that we can use the same label to perform specific calculation across all companies.</p>
<p>Let’s create now a dataframe including the data retrieved from <code>company_Facts$facts$`us-gaap`</code>.</p>
<section id="extracting-financial-data" class="level4">
<h4 class="anchored" data-anchor-id="extracting-financial-data">Extracting financial data</h4>
<p>The first step is un-nest the dataset, in particular the financial data, in <code>company_Facts</code>, nested in various sub-lists.</p>
<p>The following code can be used to un-nest the list within <code>company_Facts</code> and create a dataframe easy to visualize and useful for our purpose<a href="#fn1" class="footnote-ref" id="fnref1" role="doc-noteref"><sup>1</sup></a>.</p>
<div class="cell">
<details class="code-fold">
<summary>Show the code</summary>
<div class="sourceCode cell-code" id="cb3"><pre class="sourceCode r code-with-copy"><code class="sourceCode r"><span id="cb3-1"><a href="#cb3-1" aria-hidden="true" tabindex="-1"></a>df_Facts <span class="ot"><-</span> <span class="fu">Fundamentals_to_Dataframe</span>(company_data)</span>
<span id="cb3-2"><a href="#cb3-2" aria-hidden="true" tabindex="-1"></a></span>
<span id="cb3-3"><a href="#cb3-3" aria-hidden="true" tabindex="-1"></a><span class="co"># Select the columns to print out and present the output with wrapped text and formatted numbers</span></span>
<span id="cb3-4"><a href="#cb3-4" aria-hidden="true" tabindex="-1"></a>df_Facts <span class="sc">%>%</span> <span class="fu">select</span>(<span class="sc">-</span><span class="fu">c</span>(description,accn)) <span class="sc">%>%</span> </span>
<span id="cb3-5"><a href="#cb3-5" aria-hidden="true" tabindex="-1"></a> <span class="fu">head</span>() <span class="sc">%>%</span> <span class="fu">as.data.frame</span>() <span class="sc">%>%</span> </span>
<span id="cb3-6"><a href="#cb3-6" aria-hidden="true" tabindex="-1"></a> <span class="fu">kable</span>(<span class="st">"html"</span>) <span class="sc">%>%</span> </span>
<span id="cb3-7"><a href="#cb3-7" aria-hidden="true" tabindex="-1"></a> <span class="fu">kable_styling</span>(<span class="at">full_width =</span> <span class="cn">FALSE</span>)</span></code><button title="Copy to Clipboard" class="code-copy-button"><i class="bi"></i></button></pre></div>
</details>
<div class="cell-output-display">
<table class="table caption-top table-sm table-striped small" data-quarto-postprocess="true">
<thead>
<tr class="header">
<th style="text-align: left;" data-quarto-table-cell-role="th">end</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">val</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">fy</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">fp</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">form</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">filed</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">frame</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">label</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">us_gaap_reference</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">start</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">cik</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">entityName</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">sic</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">sicDescription</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">tickers</th>
</tr>
</thead>
<tbody>
<tr class="odd">
<td style="text-align: left;">2010-12-31</td>
<td style="text-align: right;">35.886</td>
<td style="text-align: right;">2011</td>
<td style="text-align: left;">Q2</td>
<td style="text-align: left;">10-Q</td>
<td style="text-align: left;">2011-08-01</td>
<td style="text-align: left;">NA</td>
<td style="text-align: left;">Accounts Payable, Current</td>
<td style="text-align: left;">AccountsPayableCurrent</td>
<td style="text-align: left;">NA</td>
<td style="text-align: left;">0001009829</td>
<td style="text-align: left;">JAKKS Pacific, Inc.</td>
<td style="text-align: left;">3944</td>
<td style="text-align: left;">Games, Toys & Children's Vehicles (No Dolls & Bicycles)</td>
<td style="text-align: left;">JAKK</td>
</tr>
<tr class="even">
<td style="text-align: left;">2010-12-31</td>
<td style="text-align: right;">35.886</td>
<td style="text-align: right;">2011</td>
<td style="text-align: left;">Q3</td>
<td style="text-align: left;">10-Q</td>
<td style="text-align: left;">2011-11-09</td>
<td style="text-align: left;">NA</td>
<td style="text-align: left;">Accounts Payable, Current</td>
<td style="text-align: left;">AccountsPayableCurrent</td>
<td style="text-align: left;">NA</td>
<td style="text-align: left;">0001009829</td>
<td style="text-align: left;">JAKKS Pacific, Inc.</td>
<td style="text-align: left;">3944</td>
<td style="text-align: left;">Games, Toys & Children's Vehicles (No Dolls & Bicycles)</td>
<td style="text-align: left;">JAKK</td>
</tr>
<tr class="odd">
<td style="text-align: left;">2010-12-31</td>
<td style="text-align: right;">35.886</td>
<td style="text-align: right;">2011</td>
<td style="text-align: left;">FY</td>
<td style="text-align: left;">10-K</td>
<td style="text-align: left;">2012-03-15</td>
<td style="text-align: left;">CY2010Q4I</td>
<td style="text-align: left;">Accounts Payable, Current</td>
<td style="text-align: left;">AccountsPayableCurrent</td>
<td style="text-align: left;">NA</td>
<td style="text-align: left;">0001009829</td>
<td style="text-align: left;">JAKKS Pacific, Inc.</td>
<td style="text-align: left;">3944</td>
<td style="text-align: left;">Games, Toys & Children's Vehicles (No Dolls & Bicycles)</td>
<td style="text-align: left;">JAKK</td>
</tr>
<tr class="even">
<td style="text-align: left;">2011-06-30</td>
<td style="text-align: right;">51.537</td>
<td style="text-align: right;">2011</td>
<td style="text-align: left;">Q2</td>
<td style="text-align: left;">10-Q</td>
<td style="text-align: left;">2011-08-01</td>
<td style="text-align: left;">CY2011Q2I</td>
<td style="text-align: left;">Accounts Payable, Current</td>
<td style="text-align: left;">AccountsPayableCurrent</td>
<td style="text-align: left;">NA</td>
<td style="text-align: left;">0001009829</td>
<td style="text-align: left;">JAKKS Pacific, Inc.</td>
<td style="text-align: left;">3944</td>
<td style="text-align: left;">Games, Toys & Children's Vehicles (No Dolls & Bicycles)</td>
<td style="text-align: left;">JAKK</td>
</tr>
<tr class="odd">
<td style="text-align: left;">2011-09-30</td>
<td style="text-align: right;">85.352</td>
<td style="text-align: right;">2011</td>
<td style="text-align: left;">Q3</td>
<td style="text-align: left;">10-Q</td>
<td style="text-align: left;">2011-11-09</td>
<td style="text-align: left;">CY2011Q3I</td>
<td style="text-align: left;">Accounts Payable, Current</td>
<td style="text-align: left;">AccountsPayableCurrent</td>
<td style="text-align: left;">NA</td>
<td style="text-align: left;">0001009829</td>
<td style="text-align: left;">JAKKS Pacific, Inc.</td>
<td style="text-align: left;">3944</td>
<td style="text-align: left;">Games, Toys & Children's Vehicles (No Dolls & Bicycles)</td>
<td style="text-align: left;">JAKK</td>
</tr>
<tr class="even">
<td style="text-align: left;">2011-12-31</td>
<td style="text-align: right;">26.430</td>
<td style="text-align: right;">2011</td>
<td style="text-align: left;">FY</td>
<td style="text-align: left;">10-K</td>
<td style="text-align: left;">2012-03-15</td>
<td style="text-align: left;">NA</td>
<td style="text-align: left;">Accounts Payable, Current</td>
<td style="text-align: left;">AccountsPayableCurrent</td>
<td style="text-align: left;">NA</td>
<td style="text-align: left;">0001009829</td>
<td style="text-align: left;">JAKKS Pacific, Inc.</td>
<td style="text-align: left;">3944</td>
<td style="text-align: left;">Games, Toys & Children's Vehicles (No Dolls & Bicycles)</td>
<td style="text-align: left;">JAKK</td>
</tr>
</tbody>
</table>
</div>
</div>
<p>Note that <code>df_Facts$val</code> is expressed in million.</p>
<p>The data in this dataframe is organized to facilitate analysis and comparison of financial information over different periods. Each row corresponds to a specific financial Concept (e.g. Accounts Payable) reported by the company, and the columns provide details about the reporting period, values, and other relevant attributes.</p>
<p>To recreate a financial statement from the data in <code>df_Facts</code> of JAKKS Pacific Inc., we need to extract the values in <code>df_Fact$val</code> of the various Concepts and corresponding date in <code>df_Fact$end</code>.</p>
<p><code>df_Fact</code> has a long list of Concepts for multiple fiscal periods. The following code shows the large number of Concepts included in <code>df_Fact</code>, related to all financial reports.</p>
<div class="cell">
<details class="code-fold">
<summary>Show the code</summary>
<div class="sourceCode cell-code" id="cb4"><pre class="sourceCode r code-with-copy"><code class="sourceCode r"><span id="cb4-1"><a href="#cb4-1" aria-hidden="true" tabindex="-1"></a><span class="co"># Print the size in human-readable format</span></span>
<span id="cb4-2"><a href="#cb4-2" aria-hidden="true" tabindex="-1"></a><span class="fu">cat</span>(<span class="st">"df_Facts includes:"</span>, <span class="fu">format</span>(<span class="fu">nrow</span>(df_Facts), <span class="at">units =</span> <span class="st">"auto"</span>), <span class="st">"records </span><span class="sc">\n</span><span class="st">"</span>)</span></code><button title="Copy to Clipboard" class="code-copy-button"><i class="bi"></i></button></pre></div>
</details>
<div class="cell-output cell-output-stdout">
<pre class="custom-str-output"><code>df_Facts includes: 16046 records </code></pre>
</div>
</div>
<p>From an extract of the <code>df_Facts</code> above, we would see repeated Concepts. Each of them is associated with a different fiscal period. The code next provides number of unique Concepts used historically JAKKS Pacific Inc. in their financial reports.</p>
<div class="cell">
<details class="code-fold">
<summary>Show the code</summary>
<div class="sourceCode cell-code" id="cb6"><pre class="sourceCode r code-with-copy"><code class="sourceCode r"><span id="cb6-1"><a href="#cb6-1" aria-hidden="true" tabindex="-1"></a><span class="co"># Print the number of unique records of df_Facts</span></span>
<span id="cb6-2"><a href="#cb6-2" aria-hidden="true" tabindex="-1"></a>df_Facts_distinct <span class="ot"><-</span> df_Facts <span class="sc">%>%</span> <span class="fu">select</span>(label,description) <span class="sc">%>%</span> <span class="fu">distinct</span>()</span>
<span id="cb6-3"><a href="#cb6-3" aria-hidden="true" tabindex="-1"></a></span>
<span id="cb6-4"><a href="#cb6-4" aria-hidden="true" tabindex="-1"></a><span class="fu">cat</span>(<span class="st">"df_Facts includes:"</span>, <span class="fu">format</span>(<span class="fu">nrow</span>(df_Facts_distinct), <span class="at">units =</span> <span class="st">"auto"</span>), <span class="st">"distinct Concepts </span><span class="sc">\n</span><span class="st">"</span>)</span></code><button title="Copy to Clipboard" class="code-copy-button"><i class="bi"></i></button></pre></div>
</details>
<div class="cell-output cell-output-stdout">
<pre class="custom-str-output"><code>df_Facts includes: 442 distinct Concepts </code></pre>
</div>
</div>
<p>By arranging these records by date indicated in <code>df_Fact$end</code> we can see the the full financial reports for each period in a data frame format.</p>
<div class="cell">
<details class="code-fold">
<summary>Show the code</summary>
<div class="sourceCode cell-code" id="cb8"><pre class="sourceCode r code-with-copy"><code class="sourceCode r"><span id="cb8-1"><a href="#cb8-1" aria-hidden="true" tabindex="-1"></a><span class="co"># Group the df_Fact by date in df_Fact$end</span></span>
<span id="cb8-2"><a href="#cb8-2" aria-hidden="true" tabindex="-1"></a>df_Facts <span class="ot"><-</span> df_Facts <span class="sc">%>%</span> <span class="fu">arrange</span>(<span class="fu">desc</span>(end))</span>
<span id="cb8-3"><a href="#cb8-3" aria-hidden="true" tabindex="-1"></a></span>
<span id="cb8-4"><a href="#cb8-4" aria-hidden="true" tabindex="-1"></a><span class="co"># Show first rows of df_Facts_BS </span></span>
<span id="cb8-5"><a href="#cb8-5" aria-hidden="true" tabindex="-1"></a>df_Facts <span class="sc">%>%</span> <span class="fu">select</span>(<span class="sc">-</span><span class="fu">c</span>(description,accn)) <span class="sc">%>%</span> </span>
<span id="cb8-6"><a href="#cb8-6" aria-hidden="true" tabindex="-1"></a> <span class="fu">head</span>() <span class="sc">%>%</span> <span class="fu">as.data.frame</span>() <span class="sc">%>%</span> </span>
<span id="cb8-7"><a href="#cb8-7" aria-hidden="true" tabindex="-1"></a> <span class="fu">kable</span>( <span class="st">"html"</span>) <span class="sc">%>%</span> </span>
<span id="cb8-8"><a href="#cb8-8" aria-hidden="true" tabindex="-1"></a> <span class="fu">kable_styling</span>(<span class="at">full_width =</span> <span class="cn">FALSE</span>) <span class="sc">%>%</span> </span>
<span id="cb8-9"><a href="#cb8-9" aria-hidden="true" tabindex="-1"></a> <span class="fu">column_spec</span>(<span class="dv">1</span>,<span class="at">width =</span> <span class="st">"250px"</span>)</span></code><button title="Copy to Clipboard" class="code-copy-button"><i class="bi"></i></button></pre></div>
</details>
<div class="cell-output-display">
<table class="table caption-top table-sm table-striped small" data-quarto-postprocess="true">
<thead>
<tr class="header">
<th style="text-align: left;" data-quarto-table-cell-role="th">end</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">val</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">fy</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">fp</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">form</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">filed</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">frame</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">label</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">us_gaap_reference</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">start</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">cik</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">entityName</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">sic</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">sicDescription</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">tickers</th>
</tr>
</thead>
<tbody>
<tr class="odd">
<td style="text-align: left; width: 250px;">2024-03-31</td>
<td style="text-align: right;">31.683</td>
<td style="text-align: right;">2024</td>
<td style="text-align: left;">Q1</td>
<td style="text-align: left;">10-Q</td>
<td style="text-align: left;">2024-05-08</td>
<td style="text-align: left;">CY2024Q1I</td>
<td style="text-align: left;">Accounts Payable, Current</td>
<td style="text-align: left;">AccountsPayableCurrent</td>
<td style="text-align: left;">NA</td>
<td style="text-align: left;">0001009829</td>
<td style="text-align: left;">JAKKS Pacific, Inc.</td>
<td style="text-align: left;">3944</td>
<td style="text-align: left;">Games, Toys & Children's Vehicles (No Dolls & Bicycles)</td>
<td style="text-align: left;">JAKK</td>
</tr>
<tr class="even">
<td style="text-align: left; width: 250px;">2024-03-31</td>
<td style="text-align: right;">79.875</td>
<td style="text-align: right;">2024</td>
<td style="text-align: left;">Q1</td>
<td style="text-align: left;">10-Q</td>
<td style="text-align: left;">2024-05-08</td>
<td style="text-align: left;">CY2024Q1I</td>
<td style="text-align: left;">Accounts Receivable, after Allowance for Credit Loss, Current</td>
<td style="text-align: left;">AccountsReceivableNetCurrent</td>
<td style="text-align: left;">NA</td>
<td style="text-align: left;">0001009829</td>
<td style="text-align: left;">JAKKS Pacific, Inc.</td>
<td style="text-align: left;">3944</td>
<td style="text-align: left;">Games, Toys & Children's Vehicles (No Dolls & Bicycles)</td>
<td style="text-align: left;">JAKK</td>
</tr>
<tr class="odd">
<td style="text-align: left; width: 250px;">2024-03-31</td>
<td style="text-align: right;">3.295</td>
<td style="text-align: right;">2024</td>
<td style="text-align: left;">Q1</td>
<td style="text-align: left;">10-Q</td>
<td style="text-align: left;">2024-05-08</td>
<td style="text-align: left;">CY2024Q1I</td>
<td style="text-align: left;">Accrued Income Taxes, Noncurrent</td>
<td style="text-align: left;">AccruedIncomeTaxesNoncurrent</td>
<td style="text-align: left;">NA</td>
<td style="text-align: left;">0001009829</td>
<td style="text-align: left;">JAKKS Pacific, Inc.</td>
<td style="text-align: left;">3944</td>
<td style="text-align: left;">Games, Toys & Children's Vehicles (No Dolls & Bicycles)</td>
<td style="text-align: left;">JAKK</td>
</tr>
<tr class="even">
<td style="text-align: left; width: 250px;">2024-03-31</td>
<td style="text-align: right;">37.201</td>
<td style="text-align: right;">2024</td>
<td style="text-align: left;">Q1</td>
<td style="text-align: left;">10-Q</td>
<td style="text-align: left;">2024-05-08</td>
<td style="text-align: left;">CY2024Q1I</td>
<td style="text-align: left;">Accrued Liabilities, Current</td>
<td style="text-align: left;">AccruedLiabilitiesCurrent</td>
<td style="text-align: left;">NA</td>
<td style="text-align: left;">0001009829</td>
<td style="text-align: left;">JAKKS Pacific, Inc.</td>
<td style="text-align: left;">3944</td>
<td style="text-align: left;">Games, Toys & Children's Vehicles (No Dolls & Bicycles)</td>
<td style="text-align: left;">JAKK</td>
</tr>
<tr class="odd">
<td style="text-align: left; width: 250px;">2024-03-31</td>
<td style="text-align: right;">122.694</td>
<td style="text-align: right;">2024</td>
<td style="text-align: left;">Q1</td>
<td style="text-align: left;">10-Q</td>
<td style="text-align: left;">2024-05-08</td>
<td style="text-align: left;">CY2024Q1I</td>
<td style="text-align: left;">Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment</td>
<td style="text-align: left;">AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment</td>
<td style="text-align: left;">NA</td>
<td style="text-align: left;">0001009829</td>
<td style="text-align: left;">JAKKS Pacific, Inc.</td>
<td style="text-align: left;">3944</td>
<td style="text-align: left;">Games, Toys & Children's Vehicles (No Dolls & Bicycles)</td>
<td style="text-align: left;">JAKK</td>
</tr>
<tr class="even">
<td style="text-align: left; width: 250px;">2024-03-31</td>
<td style="text-align: right;">-16.192</td>
<td style="text-align: right;">2024</td>
<td style="text-align: left;">Q1</td>
<td style="text-align: left;">10-Q</td>
<td style="text-align: left;">2024-05-08</td>
<td style="text-align: left;">CY2024Q1I</td>
<td style="text-align: left;">Accumulated Other Comprehensive Income (Loss), Net of Tax</td>
<td style="text-align: left;">AccumulatedOtherComprehensiveIncomeLossNetOfTax</td>
<td style="text-align: left;">NA</td>
<td style="text-align: left;">0001009829</td>
<td style="text-align: left;">JAKKS Pacific, Inc.</td>
<td style="text-align: left;">3944</td>
<td style="text-align: left;">Games, Toys & Children's Vehicles (No Dolls & Bicycles)</td>
<td style="text-align: left;">JAKK</td>
</tr>
</tbody>
</table>
</div>
</div>
<p>The next step is to filter the relevant Concepts associated with each key financial statement: Balance Sheet (BS), Income Statement (IS) and Cash Flow (CF).</p>
<div class="Note custom-note">
<hr>
<p>Note</p>
<p>As mentioned in the previous chapter, the <code>df_Facts</code> dataframe contains financial data along with corresponding reporting information, such as <code>df_Facts$end</code>, <code>df_Facts$fy</code>, <code>df_Facts$fp</code>, and <code>df_Facts$form</code>. However, there are instances where a filing (e.g., 10-K) for a specific fiscal period (<code>fy</code> and <code>fp</code>) includes a comparison with previous fiscal periods. In these cases, the financial data may actually refer to a different period, as indicated by <code>df_Facts$end</code>, rather than the period specified by <code>fy</code> and <code>fp</code>.</p>
<p>To handle this scenario, we construct a dataframe of financial data based on the end date (<code>df_Facts$end</code>) of the reporting period and remove the remaining attributes such as <code>fy</code>, <code>fp</code>, etc. This ensures that we focus on the actual reporting period for the financial data.</p>
<hr>
</div>
</section>
<section id="balance-sheet" class="level4">
<h4 class="anchored" data-anchor-id="balance-sheet">Balance Sheet</h4>
<p>The following code will generate a standardized Balance Sheet (df_std_BS) based on a matching table in Excel (standardized_BS.xlsx). The standardized Balance Sheet includes Concepts that may not be present in the filings (e.g., 10-K) of all companies. If financial values (Facts) are missing, they will be estimated.</p>
<div class="cell">
<details class="code-fold">
<summary>Show the code</summary>
<div class="sourceCode cell-code" id="cb9"><pre class="sourceCode r code-with-copy"><code class="sourceCode r"><span id="cb9-1"><a href="#cb9-1" aria-hidden="true" tabindex="-1"></a><span class="co"># Retrieve balance sheet of JAKKS Pacific Inc. in standardized format</span></span>
<span id="cb9-2"><a href="#cb9-2" aria-hidden="true" tabindex="-1"></a>df_std_BS <span class="ot"><-</span> <span class="fu">BS_std</span>(df_Facts)</span>
<span id="cb9-3"><a href="#cb9-3" aria-hidden="true" tabindex="-1"></a></span>
<span id="cb9-4"><a href="#cb9-4" aria-hidden="true" tabindex="-1"></a><span class="co"># Format numeric columns to 2 decimal places</span></span>
<span id="cb9-5"><a href="#cb9-5" aria-hidden="true" tabindex="-1"></a>df_std_BS <span class="ot"><-</span> df_std_BS <span class="sc">%>%</span></span>
<span id="cb9-6"><a href="#cb9-6" aria-hidden="true" tabindex="-1"></a> <span class="fu">mutate</span>(<span class="fu">across</span>(<span class="fu">where</span>(is.numeric), <span class="sc">~</span> <span class="fu">round</span>(.x,<span class="dv">2</span>) ))</span>
<span id="cb9-7"><a href="#cb9-7" aria-hidden="true" tabindex="-1"></a></span>
<span id="cb9-8"><a href="#cb9-8" aria-hidden="true" tabindex="-1"></a></span>
<span id="cb9-9"><a href="#cb9-9" aria-hidden="true" tabindex="-1"></a><span class="co"># Print the standardized balancesheet</span></span>
<span id="cb9-10"><a href="#cb9-10" aria-hidden="true" tabindex="-1"></a>df_std_BS <span class="sc">%>%</span> <span class="fu">head</span>() <span class="sc">%>%</span> <span class="fu">as.data.frame</span>() <span class="sc">%>%</span></span>
<span id="cb9-11"><a href="#cb9-11" aria-hidden="true" tabindex="-1"></a> <span class="fu">head</span>() <span class="sc">%>%</span> <span class="fu">as.data.frame</span>() <span class="sc">%>%</span></span>
<span id="cb9-12"><a href="#cb9-12" aria-hidden="true" tabindex="-1"></a> <span class="fu">kable</span>( <span class="st">"html"</span>) <span class="sc">%>%</span></span>
<span id="cb9-13"><a href="#cb9-13" aria-hidden="true" tabindex="-1"></a> <span class="fu">kable_styling</span>(<span class="at">full_width =</span> <span class="cn">FALSE</span>) <span class="sc">%>%</span></span>
<span id="cb9-14"><a href="#cb9-14" aria-hidden="true" tabindex="-1"></a> <span class="fu">column_spec</span>(<span class="dv">1</span>,<span class="at">width =</span> <span class="st">"250px"</span>)</span></code><button title="Copy to Clipboard" class="code-copy-button"><i class="bi"></i></button></pre></div>
</details>
<div class="cell-output-display">
<table class="table caption-top table-sm table-striped small" data-quarto-postprocess="true">
<thead>
<tr class="header">
<th style="text-align: left;" data-quarto-table-cell-role="th">end</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Cash & Cash Equivalent</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Marketable Securities Current</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Total Accounts Receivable</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Total Inventory</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Prepaid Expenses</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Other Current Assets</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Total Current Assets</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">Marketable Securities Non Current</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Property Plant and Equipment</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Intangible Assets (excl. goodwill)</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Goodwill</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Other Non Current Assets</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Total Non Current Assets</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Total Assets</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Accounts Payable</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Tax Payable</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Current Debts</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Operating Lease Liability Current</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Other Current Liabilities</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Total Current Liabilities</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Non Current Debts</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Operating Lease Liability Non Current</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Other Non Current Liabilities</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Total Non Current Liabilities</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Total Liabilities</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">Preferred Stock</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Retained Earnings or Accumulated Deficit</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">Accumulated other comprehensive income (loss)</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Minority interest</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Total Stockholders Equity</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Total Liabilities & Stockholders Equity</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">cik</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">entityName</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">sic</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">sicDescription</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">tickers</th>
</tr>
</thead>
<tbody>
<tr class="odd">
<td style="text-align: left; width: 250px;">2024-03-31</td>
<td style="text-align: right;">35.29</td>
<td style="text-align: right;">NA</td>
<td style="text-align: right;">79.88</td>
<td style="text-align: right;">46.34</td>
<td style="text-align: right;">3.84</td>
<td style="text-align: right;">1.46</td>
<td style="text-align: right;">180.79</td>
<td style="text-align: left;">NA</td>
<td style="text-align: right;">122.15</td>
<td style="text-align: right;">NA</td>
<td style="text-align: right;">35.00</td>
<td style="text-align: right;">2.06</td>
<td style="text-align: right;">143.54</td>
<td style="text-align: right;">324.33</td>
<td style="text-align: right;">31.68</td>
<td style="text-align: right;">0.00</td>
<td style="text-align: right;">NA</td>
<td style="text-align: right;">8.24</td>
<td style="text-align: right;">73.75</td>
<td style="text-align: right;">113.67</td>
<td style="text-align: right;">NA</td>
<td style="text-align: right;">15.96</td>
<td style="text-align: right;">6.48</td>
<td style="text-align: right;">22.44</td>
<td style="text-align: right;">136.11</td>
<td style="text-align: left;">NA</td>
<td style="text-align: right;">-88.12</td>
<td style="text-align: left;">NA</td>
<td style="text-align: right;">0.50</td>
<td style="text-align: right;">188.23</td>
<td style="text-align: right;">324.33</td>
<td style="text-align: left;">0001009829</td>
<td style="text-align: left;">JAKKS Pacific, Inc.</td>
<td style="text-align: left;">3944</td>
<td style="text-align: left;">Games, Toys & Children's Vehicles (No Dolls & Bicycles)</td>
<td style="text-align: left;">JAKK</td>
</tr>
<tr class="even">
<td style="text-align: left; width: 250px;">2023-12-31</td>
<td style="text-align: right;">72.35</td>
<td style="text-align: right;">NA</td>
<td style="text-align: right;">123.80</td>
<td style="text-align: right;">52.65</td>
<td style="text-align: right;">1.72</td>
<td style="text-align: right;">0.24</td>
<td style="text-align: right;">255.37</td>
<td style="text-align: left;">NA</td>
<td style="text-align: right;">120.40</td>
<td style="text-align: right;">NA</td>
<td style="text-align: right;">35.08</td>
<td style="text-align: right;">2.16</td>
<td style="text-align: right;">143.58</td>
<td style="text-align: right;">398.95</td>
<td style="text-align: right;">42.18</td>
<td style="text-align: right;">3.79</td>
<td style="text-align: right;">NA</td>
<td style="text-align: right;">7.38</td>
<td style="text-align: right;">95.89</td>
<td style="text-align: right;">149.23</td>
<td style="text-align: right;">NA</td>
<td style="text-align: right;">16.67</td>
<td style="text-align: right;">2.70</td>
<td style="text-align: right;">53.60</td>
<td style="text-align: right;">202.84</td>
<td style="text-align: left;">NA</td>
<td style="text-align: right;">-73.61</td>
<td style="text-align: left;">NA</td>
<td style="text-align: right;">0.71</td>
<td style="text-align: right;">190.12</td>
<td style="text-align: right;">398.95</td>
<td style="text-align: left;">0001009829</td>
<td style="text-align: left;">JAKKS Pacific, Inc.</td>
<td style="text-align: left;">3944</td>
<td style="text-align: left;">Games, Toys & Children's Vehicles (No Dolls & Bicycles)</td>
<td style="text-align: left;">JAKK</td>
</tr>
<tr class="odd">
<td style="text-align: left; width: 250px;">2023-09-30</td>
<td style="text-align: right;">96.25</td>
<td style="text-align: right;">NA</td>
<td style="text-align: right;">206.75</td>
<td style="text-align: right;">68.83</td>
<td style="text-align: right;">1.93</td>
<td style="text-align: right;">0.19</td>
<td style="text-align: right;">378.75</td>
<td style="text-align: left;">NA</td>
<td style="text-align: right;">119.14</td>
<td style="text-align: right;">NA</td>
<td style="text-align: right;">35.08</td>
<td style="text-align: right;">2.22</td>
<td style="text-align: right;">135.53</td>
<td style="text-align: right;">514.28</td>
<td style="text-align: right;">94.41</td>
<td style="text-align: right;">17.42</td>
<td style="text-align: right;">NA</td>
<td style="text-align: right;">6.42</td>
<td style="text-align: right;">137.10</td>
<td style="text-align: right;">255.34</td>
<td style="text-align: right;">NA</td>
<td style="text-align: right;">19.28</td>
<td style="text-align: right;">35.33</td>
<td style="text-align: right;">54.61</td>
<td style="text-align: right;">309.96</td>
<td style="text-align: left;">NA</td>
<td style="text-align: right;">-62.74</td>
<td style="text-align: left;">NA</td>
<td style="text-align: right;">0.71</td>
<td style="text-align: right;">198.72</td>
<td style="text-align: right;">514.28</td>
<td style="text-align: left;">0001009829</td>
<td style="text-align: left;">JAKKS Pacific, Inc.</td>
<td style="text-align: left;">3944</td>
<td style="text-align: left;">Games, Toys & Children's Vehicles (No Dolls & Bicycles)</td>
<td style="text-align: left;">JAKK</td>
</tr>
<tr class="even">
<td style="text-align: left; width: 250px;">2023-06-30</td>
<td style="text-align: right;">32.23</td>
<td style="text-align: right;">NA</td>
<td style="text-align: right;">132.48</td>
<td style="text-align: right;">65.06</td>
<td style="text-align: right;">4.43</td>
<td style="text-align: right;">0.44</td>
<td style="text-align: right;">241.20</td>
<td style="text-align: left;">NA</td>
<td style="text-align: right;">117.47</td>
<td style="text-align: right;">NA</td>
<td style="text-align: right;">35.08</td>
<td style="text-align: right;">2.33</td>
<td style="text-align: right;">127.74</td>
<td style="text-align: right;">368.94</td>
<td style="text-align: right;">57.77</td>
<td style="text-align: right;">5.81</td>
<td style="text-align: right;">NA</td>
<td style="text-align: right;">9.23</td>
<td style="text-align: right;">102.91</td>
<td style="text-align: right;">175.71</td>
<td style="text-align: right;">NA</td>
<td style="text-align: right;">6.22</td>
<td style="text-align: right;">30.76</td>
<td style="text-align: right;">36.98</td>
<td style="text-align: right;">212.70</td>
<td style="text-align: left;">NA</td>
<td style="text-align: right;">-110.88</td>
<td style="text-align: left;">NA</td>
<td style="text-align: right;">0.72</td>
<td style="text-align: right;">151.01</td>
<td style="text-align: right;">368.94</td>
<td style="text-align: left;">0001009829</td>
<td style="text-align: left;">JAKKS Pacific, Inc.</td>
<td style="text-align: left;">3944</td>
<td style="text-align: left;">Games, Toys & Children's Vehicles (No Dolls & Bicycles)</td>
<td style="text-align: left;">JAKK</td>
</tr>
<tr class="odd">
<td style="text-align: left; width: 250px;">2023-03-31</td>
<td style="text-align: right;">38.30</td>
<td style="text-align: right;">NA</td>
<td style="text-align: right;">85.17</td>
<td style="text-align: right;">63.99</td>
<td style="text-align: right;">4.48</td>
<td style="text-align: right;">0.12</td>
<td style="text-align: right;">200.31</td>
<td style="text-align: left;">NA</td>
<td style="text-align: right;">114.10</td>
<td style="text-align: right;">NA</td>
<td style="text-align: right;">35.08</td>
<td style="text-align: right;">2.39</td>
<td style="text-align: right;">129.08</td>
<td style="text-align: right;">329.39</td>
<td style="text-align: right;">27.71</td>
<td style="text-align: right;">6.24</td>
<td style="text-align: right;">NA</td>
<td style="text-align: right;">10.01</td>
<td style="text-align: right;">78.57</td>
<td style="text-align: right;">122.53</td>
<td style="text-align: right;">NA</td>
<td style="text-align: right;">8.10</td>
<td style="text-align: right;">51.68</td>
<td style="text-align: right;">59.78</td>
<td style="text-align: right;">182.31</td>
<td style="text-align: left;">NA</td>
<td style="text-align: right;">-117.33</td>
<td style="text-align: left;">NA</td>
<td style="text-align: right;">1.00</td>
<td style="text-align: right;">142.22</td>
<td style="text-align: right;">329.39</td>
<td style="text-align: left;">0001009829</td>
<td style="text-align: left;">JAKKS Pacific, Inc.</td>
<td style="text-align: left;">3944</td>
<td style="text-align: left;">Games, Toys & Children's Vehicles (No Dolls & Bicycles)</td>
<td style="text-align: left;">JAKK</td>
</tr>
<tr class="even">
<td style="text-align: left; width: 250px;">2022-12-31</td>
<td style="text-align: right;">85.49</td>
<td style="text-align: right;">NA</td>
<td style="text-align: right;">102.77</td>
<td style="text-align: right;">80.62</td>
<td style="text-align: right;">0.99</td>
<td style="text-align: right;">0.12</td>
<td style="text-align: right;">275.21</td>
<td style="text-align: left;">NA</td>
<td style="text-align: right;">113.71</td>
<td style="text-align: right;">NA</td>
<td style="text-align: right;">35.08</td>
<td style="text-align: right;">2.47</td>
<td style="text-align: right;">130.13</td>
<td style="text-align: right;">405.34</td>
<td style="text-align: right;">33.69</td>
<td style="text-align: right;">8.16</td>
<td style="text-align: right;">NA</td>
<td style="text-align: right;">10.75</td>
<td style="text-align: right;">125.22</td>
<td style="text-align: right;">177.82</td>
<td style="text-align: right;">NA</td>
<td style="text-align: right;">9.86</td>
<td style="text-align: right;">66.47</td>
<td style="text-align: right;">76.33</td>
<td style="text-align: right;">254.15</td>
<td style="text-align: left;">NA</td>
<td style="text-align: right;">-112.02</td>
<td style="text-align: left;">NA</td>
<td style="text-align: right;">1.00</td>
<td style="text-align: right;">146.70</td>
<td style="text-align: right;">405.34</td>
<td style="text-align: left;">0001009829</td>
<td style="text-align: left;">JAKKS Pacific, Inc.</td>
<td style="text-align: left;">3944</td>
<td style="text-align: left;">Games, Toys & Children's Vehicles (No Dolls & Bicycles)</td>
<td style="text-align: left;">JAKK</td>
</tr>
</tbody>
</table>
</div>
</div>
</section>
<section id="income-statement" class="level4">
<h4 class="anchored" data-anchor-id="income-statement">Income Statement</h4>
<p>The following code will create a standardized Income Statement (df_std_IS) based on a matching table in Excel (standardized_IS.xlsx).</p>
<p>Here few relevant remarks regarding the standardized Income Statement:</p>
<ul>
<li><p>The financial data are presented on a quarterly basis only.</p></li>
<li><p>In cases where quarterly not all Facts are available, these are estimated as the difference between the yearly value and the existing quarterly values of that year, divided equally by the number of quarters that are missing.</p></li>
</ul>
<div class="cell">
<details class="code-fold">
<summary>Show the code</summary>
<div class="sourceCode cell-code" id="cb10"><pre class="sourceCode r code-with-copy"><code class="sourceCode r"><span id="cb10-1"><a href="#cb10-1" aria-hidden="true" tabindex="-1"></a><span class="co"># Retrieve Income Statement of JAKKS Pacific Inc. in standardized format</span></span>
<span id="cb10-2"><a href="#cb10-2" aria-hidden="true" tabindex="-1"></a>df_std_IS <span class="ot"><-</span> <span class="fu">IS_std</span>(df_Facts)</span>
<span id="cb10-3"><a href="#cb10-3" aria-hidden="true" tabindex="-1"></a></span>
<span id="cb10-4"><a href="#cb10-4" aria-hidden="true" tabindex="-1"></a><span class="co"># Format numeric columns to 2 decimal places</span></span>
<span id="cb10-5"><a href="#cb10-5" aria-hidden="true" tabindex="-1"></a>df_std_IS <span class="ot"><-</span> df_std_IS <span class="sc">%>%</span></span>
<span id="cb10-6"><a href="#cb10-6" aria-hidden="true" tabindex="-1"></a> <span class="fu">mutate</span>(<span class="fu">across</span>(<span class="fu">where</span>(is.numeric), <span class="sc">~</span> <span class="fu">round</span>(.x,<span class="dv">2</span>) ))</span>
<span id="cb10-7"><a href="#cb10-7" aria-hidden="true" tabindex="-1"></a></span>
<span id="cb10-8"><a href="#cb10-8" aria-hidden="true" tabindex="-1"></a><span class="co"># Print the standardized income statement</span></span>
<span id="cb10-9"><a href="#cb10-9" aria-hidden="true" tabindex="-1"></a>df_std_IS <span class="sc">%>%</span> <span class="fu">head</span>() <span class="sc">%>%</span> <span class="fu">as.data.frame</span>() <span class="sc">%>%</span></span>
<span id="cb10-10"><a href="#cb10-10" aria-hidden="true" tabindex="-1"></a> <span class="fu">head</span>() <span class="sc">%>%</span> <span class="fu">as.data.frame</span>() <span class="sc">%>%</span></span>
<span id="cb10-11"><a href="#cb10-11" aria-hidden="true" tabindex="-1"></a> <span class="fu">kable</span>( <span class="st">"html"</span>) <span class="sc">%>%</span></span>
<span id="cb10-12"><a href="#cb10-12" aria-hidden="true" tabindex="-1"></a> <span class="fu">kable_styling</span>(<span class="at">full_width =</span> <span class="cn">FALSE</span>) <span class="sc">%>%</span></span>
<span id="cb10-13"><a href="#cb10-13" aria-hidden="true" tabindex="-1"></a> <span class="fu">column_spec</span>(<span class="dv">1</span>,<span class="at">width =</span> <span class="st">"250px"</span>)</span></code><button title="Copy to Clipboard" class="code-copy-button"><i class="bi"></i></button></pre></div>
</details>
<div class="cell-output-display">
<table class="table caption-top table-sm table-striped small" data-quarto-postprocess="true">
<thead>
<tr class="header">
<th style="text-align: left;" data-quarto-table-cell-role="th">end</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Revenue</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Cost of Revenue</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Gross Profit</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Research and development</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Sales general and administrative costs</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Other Non Operating Income (Loss) Net</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Operating Income</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Interest Income</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Interest Expense</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Other income (expense) Net</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Income Before Income Tax</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Provision for (benefit) Income Tax</th>
<th style="text-align: right;" data-quarto-table-cell-role="th">Net Income (loss) (continous operations)</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">cik</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">entityName</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">sic</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">sicDescription</th>
<th style="text-align: left;" data-quarto-table-cell-role="th">tickers</th>
</tr>
</thead>