利润表分析：营业收入增长率与结构

"""
金融风险管理 - q013
利润表分析：营业收入增长率与结构分析
"""

metadata = {
    "id": "q013",
    "title": "利润表分析：营业收入增长率与结构",
    "module": "利润表分析与异常识别",
    "difficulty": "beginner",
    "data_files": ["case32_xyz_profit.csv"],
    "skills": ["增长率计算", "收入结构", "同比分析"],
    "estimated_minutes": 8
}

# 题目描述
"""
【题目】
读取case32_xyz_profit.csv，分析XYZ公司2018年收入构成：
1. 计算2018FY vs 2017FY营业收入增长率（保留4位小数）
2. 计算毛利（revenue - cost）及毛利增长率
3. 计算毛利率（2017FY 和 2018FY，保留4位小数）

输出DataFrame，columns=['指标', '2017FY', '2018FY', '增长率']，包含：营业收入、营业成本、毛利、毛利率
"""

def solve():
    import pandas as pd
    from pyodide.http import open_url
    from io import StringIO

    BASE_URL = "https://data.zuihe.com/finance/"
    df = pd.read_csv(StringIO(open_url(BASE_URL + "case32_xyz_profit.csv").read()))

    r17 = df[df['period'] == '2017FY'].iloc[0]
    r18 = df[df['period'] == '2018FY'].iloc[0]

    def growth(a, b):
        return round((b - a) / abs(a), 4)

    gm17 = (r17['revenue'] - r17['cost']) / r17['revenue']
    gm18 = (r18['revenue'] - r18['cost']) / r18['revenue']

    rows = [
        {'指标': '营业收入', '2017FY': r17['revenue'], '2018FY': r18['revenue'],
         '增长率': growth(r17['revenue'], r18['revenue'])},
        {'指标': '营业成本', '2017FY': r17['cost'], '2018FY': r18['cost'],
         '增长率': growth(r17['cost'], r18['cost'])},
        {'指标': '毛利', '2017FY': round(r17['revenue'] - r17['cost'], 2),
         '2018FY': round(r18['revenue'] - r18['cost'], 2),
         '增长率': growth(r17['revenue'] - r17['cost'], r18['revenue'] - r18['cost'])},
        {'指标': '毛利率', '2017FY': round(gm17, 4), '2018FY': round(gm18, 4),
         '增长率': round(gm18 - gm17, 4)},
    ]

    return pd.DataFrame(rows).to_string()

if __name__ == "__main__":
    print(solve())