Upload financial-documents-and-intelligence.json

financial-documents-and-intelligence.json

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+{
+  "dataset_name": "Financial Documents & Business Intelligence",
+  "dataset_slug": "financial_documents_business_intelligence",
+  "dataset_version": "0.1.0",
+  "generated_on": "2026-04-29",
+  "description": "Structured seed dataset of financial statements, annual reports, investor decks, forecasts, board packs, and BI summaries. Records use synthetic figures and summaries with source-backed document patterns and regulatory context.",
+  "required_fields": [
+    "document type",
+    "company size",
+    "sector",
+    "fiscal period",
+    "region",
+    "content",
+    "key metrics",
+    "source",
+    "date",
+    "tags",
+    "license"
+  ],
+  "records": [
+    {
+      "id": "fdbi-0001",
+      "document type": "profit_and_loss_statement",
+      "company size": "SMB",
+      "sector": "retail",
+      "fiscal period": "FY2025",
+      "region": "India",
+      "content": "Revenue grew due to higher same-store sales, while gross margin declined because of discounting and logistics cost. Management plans to reduce slow-moving inventory and renegotiate courier rates in Q1 FY2026.",
+      "key metrics": {
+        "revenue_inr": 48200000,
+        "gross_margin_percent": 31.4,
+        "ebitda_inr": 5200000,
+        "net_profit_inr": 3100000,
+        "inventory_turnover": 5.8
+      },
+      "source": {
+        "name": "MCA AOC-4 financial statement filing pattern",
+        "url": "https://www.mca.gov.in/Ministry/pdf/Filing_Manual_IndAS_V1.0.pdf",
+        "source_type": "official_filing_manual_reference",
+        "accessed_on": "2026-04-29"
+      },
+      "date": "2026-04-29",
+      "tags": [
+        "p_and_l",
+        "retail",
+        "mca",
+        "india",
+        "financial_statement"
+      ],
+      "license": {
+        "record_license": "CC0-1.0 for synthetic record text and figures",
+        "source_license_note": "MCA source terms apply; verify before redistributing source materials."
+      }
+    },
+    {
+      "id": "fdbi-0002",
+      "document type": "balance_sheet_summary",
+      "company size": "mid-market",
+      "sector": "manufacturing",
+      "fiscal period": "FY2025",
+      "region": "India",
+      "content": "The company increased fixed assets through a new packaging line financed by term debt. Working capital pressure rose because receivables days increased faster than payable days.",
+      "key metrics": {
+        "total_assets_inr": 286000000,
+        "net_fixed_assets_inr": 148000000,
+        "current_ratio": 1.34,
+        "debt_to_equity": 0.82,
+        "receivables_days": 67
+      },
+      "source": {
+        "name": "MCA Form AOC-4 XBRL filing reference",
+        "url": "https://www.mca.gov.in/Ministry/pdf/Filing_Manual_IndAS_V1.0.pdf",
+        "source_type": "official_filing_manual_reference",
+        "accessed_on": "2026-04-29"
+      },
+      "date": "2026-04-29",
+      "tags": [
+        "balance_sheet",
+        "manufacturing",
+        "working_capital",
+        "debt",
+        "mca"
+      ],
+      "license": {
+        "record_license": "CC0-1.0 for synthetic record text and figures",
+        "source_license_note": "MCA source terms apply; verify before redistributing source materials."
+      }
+    },
+    {
+      "id": "fdbi-0003",
+      "document type": "cash_flow_statement",
+      "company size": "startup",
+      "sector": "SaaS",
+      "fiscal period": "Q4 FY2026",
+      "region": "United States",
+      "content": "Operating cash flow remained negative because enterprise onboarding costs preceded collections. Financing cash flow reflects a seed extension round. Management expects burn to reduce after annual prepayments renew in Q2.",
+      "key metrics": {
+        "operating_cash_flow_usd": -420000,
+        "investing_cash_flow_usd": -75000,
+        "financing_cash_flow_usd": 1800000,
+        "ending_cash_usd": 2350000,
+        "monthly_burn_usd": 155000
+      },
+      "source": {
+        "name": "SEC EDGAR annual and quarterly financial reporting context",
+        "url": "https://www.sec.gov/edgar",
+        "source_type": "official_public_filing_database",
+        "accessed_on": "2026-04-29"
+      },
+      "date": "2026-04-29",
+      "tags": [
+        "cash_flow",
+        "saas",
+        "startup",
+        "burn_rate",
+        "sec_edgar"
+      ],
+      "license": {
+        "record_license": "CC0-1.0 for synthetic record text and figures",
+        "source_license_note": "SEC public filing access terms apply; verify before redistributing source filings."
+      }
+    },
+    {
+      "id": "fdbi-0004",
+      "document type": "investor_deck_summary",
+      "company size": "startup",
+      "sector": "fintech",
+      "fiscal period": "FY2026 plan",
+      "region": "India",
+      "content": "The deck positions the company as a GST and payments automation platform for SMEs. The ask is INR 24 crore Series A to expand lender integrations, compliance automation, and channel partnerships across Tier 2 cities.",
+      "key metrics": {
+        "arr_inr": 72000000,
+        "gross_revenue_retention_percent": 91,
+        "customer_count": 1380,
+        "cac_payback_months": 11,
+        "fundraise_target_inr": 240000000
+      },
+      "source": {
+        "name": "Startup India ecosystem and funding support context",
+        "url": "https://www.pib.gov.in/PressReleasePage.aspx?PRID=2214872",
+        "source_type": "government_startup_ecosystem_reference",
+        "accessed_on": "2026-04-29"
+      },
+      "date": "2026-04-29",
+      "tags": [
+        "investor_deck",
+        "fintech",
+        "startup_india",
+        "arr",
+        "fundraising"
+      ],
+      "license": {
+        "record_license": "CC0-1.0 for synthetic record text and figures",
+        "source_license_note": "PIB/Government of India content; verify reuse terms before republication."
+      }
+    },
+    {
+      "id": "fdbi-0005",
+      "document type": "board_budget_plan",
+      "company size": "mid-market",
+      "sector": "healthcare",
+      "fiscal period": "FY2027 budget",
+      "region": "India",
+      "content": "Budget prioritizes compliance, patient support staffing, and diagnostic equipment. Finance recommends staging capex by branch utilization and linking hiring approvals to monthly patient volume thresholds.",
+      "key metrics": {
+        "planned_revenue_inr": 640000000,
+        "planned_ebitda_margin_percent": 18.5,
+        "capex_budget_inr": 85000000,
+        "headcount_plan": 126,
+        "cash_buffer_months": 5
+      },
+      "source": {
+        "name": "MCA financial statement and annual filing context",
+        "url": "https://www.mca.gov.in/Ministry/pdf/Filing_Manual_IndAS_V1.0.pdf",
+        "source_type": "official_filing_manual_reference",
+        "accessed_on": "2026-04-29"
+      },
+      "date": "2026-04-29",
+      "tags": [
+        "budget",
+        "board_deck",
+        "healthcare",
+        "capex",
+        "headcount"
+      ],
+      "license": {
+        "record_license": "CC0-1.0 for synthetic record text and figures",
+        "source_license_note": "MCA source terms apply; verify before redistributing source materials."
+      }
+    },
+    {
+      "id": "fdbi-0006",
+      "document type": "sebi_disclosure_summary",
+      "company size": "enterprise",
+      "sector": "manufacturing",
+      "fiscal period": "FY2025 annual report",
+      "region": "India",
+      "content": "The annual report summary highlights segment revenue, related-party transaction controls, board committee composition, and material risk disclosures. Management discussion emphasizes export demand volatility and energy cost exposure.",
+      "key metrics": {
+        "revenue_inr": 12800000000,
+        "export_revenue_percent": 38,
+        "ebitda_margin_percent": 14.2,
+        "related_party_transactions_inr": 420000000,
+        "independent_director_ratio": 0.5
+      },
+      "source": {
+        "name": "SEBI LODR regulation and annual disclosure context",
+        "url": "https://www.sebi.gov.in/sebi_data/faqfiles/apr-2025/1745399101865.pdf",
+        "source_type": "official_regulatory_faq",
+        "accessed_on": "2026-04-29"
+      },
+      "date": "2026-04-29",
+      "tags": [
+        "sebi",
+        "lodr",
+        "annual_report",
+        "listed_company",
+        "disclosure"
+      ],
+      "license": {
+        "record_license": "CC0-1.0 for synthetic record text and figures",
+        "source_license_note": "SEBI website terms apply; verify before redistributing source materials."
+      }
+    },
+    {
+      "id": "fdbi-0007",
+      "document type": "business_intelligence_report",
+      "company size": "enterprise",
+      "sector": "telecom",
+      "fiscal period": "April 2026 MTD",
+      "region": "India",
+      "content": "BI report shows prepaid churn rising in two circles despite stable gross additions. Customer complaints and failed recharge attempts correlate with churn spikes, so operations should prioritize payment gateway reliability and win-back offers.",
+      "key metrics": {
+        "gross_additions": 428000,
+        "monthly_churn_percent": 3.9,
+        "arpu_inr": 172,
+        "failed_recharge_rate_percent": 2.6,
+        "complaints_per_10000_users": 31
+      },
+      "source": {
+        "name": "General BI reporting pattern derived from public support and operating metrics references",
+        "url": "https://support.zendesk.com/hc/en-us/articles/4408827693594-Metrics-and-attributes-for-Zendesk-Support",
+        "source_type": "metrics_reference",
+        "accessed_on": "2026-04-29"
+      },
+      "date": "2026-04-29",
+      "tags": [
+        "bi_report",
+        "telecom",
+        "churn",
+        "arpu",
+        "operations"
+      ],
+      "license": {
+        "record_license": "CC0-1.0 for synthetic record text and figures",
+        "source_license_note": "Zendesk documentation terms apply; verify before redistributing source text."
+      }
+    },
+    {
+      "id": "fdbi-0008",
+      "document type": "financial_ratio_analysis",
+      "company size": "enterprise",
+      "sector": "banking",
+      "fiscal period": "FY2025",
+      "region": "India",
+      "content": "Ratio analysis indicates stable capital adequacy, moderate net interest margin expansion, and rising credit cost in unsecured retail. Risk committee should monitor early delinquencies and tighten scorecard overrides.",
+      "key metrics": {
+        "net_interest_margin_percent": 3.7,
+        "cost_to_income_percent": 44.8,
+        "gross_npa_percent": 2.1,
+        "credit_cost_percent": 1.4,
+        "capital_adequacy_percent": 16.9
+      },
+      "source": {
+        "name": "RBI regulatory context for banking supervision and disclosures",
+        "url": "https://www.rbi.org.in/ScriptS/BS_ViewMasDirections.aspx?id=10292",
+        "source_type": "official_regulatory_reference",
+        "accessed_on": "2026-04-29"
+      },
+      "date": "2026-04-29",
+      "tags": [
+        "banking",
+        "financial_ratios",
+        "risk_committee",
+        "npa",
+        "rbi"
+      ],
+      "license": {
+        "record_license": "CC0-1.0 for synthetic record text and figures",
+        "source_license_note": "RBI website terms apply; verify before redistributing source text."
+      }
+    }
+  ]
+}