pnl and bs changed to schedule 3 format

bs/balance_sheet_generator.py

@@ -15,6 +15,9 @@ from dotenv import load_dotenv
 from pydantic import BaseModel, Field, ValidationError
 from pydantic_settings import BaseSettings
 
+# Import the template handler
+from balance_sheet_template_handler import BalanceSheetTemplate, STANDARD_NOTES_MAPPING
+
 load_dotenv()
 
 # Configure logging
@@ -44,6 +47,8 @@ class BalanceSheetItem(BaseModel):
 class BalanceSheetTotals(BaseModel):
     shareholders_funds_2024: float = 0.0
     shareholders_funds_2023: float = 0.0
+    share_application_money_2024: float = 0.0
+    share_application_money_2023: float = 0.0
     non_current_liabilities_2024: float = 0.0
     non_current_liabilities_2023: float = 0.0
     current_liabilities_2024: float = 0.0
@@ -64,79 +69,12 @@ class EnhancedBalanceSheetGenerator:
         self.api_key = api_key
         self.base_url = "https://openrouter.ai/api/v1/chat/completions"
         
-        # Enhanced mapping with multiple patterns
-        self.field_mappings = {
-            # Share Capital patterns
-            'share_capital': [
-                'share capital', 'equity share', 'paid up', 'issued shares', 
-                'authorised shares', 'subscribed', 'fully paid'
-            ],
-            # Reserves patterns
-            'reserves_surplus': [
-                'reserves and surplus', 'reserves', 'surplus', 'retained earnings',
-                'profit and loss', 'general reserves', 'closing balance'
-            ],
-            # Long term borrowings
-            'long_term_borrowings': [
-                'long term borrowings', 'long-term borrowings', 'borrowings',
-                'debt', 'loans', 'financial corporation', 'bank loan'
-            ],
-            # Deferred tax
-            'deferred_tax': [
-                'deferred tax', 'tax liability', 'deferred tax liability'
-            ],
-            # Trade payables
-            'trade_payables': [
-                'trade payables', 'payables', 'creditors', 'sundry creditors',
-                'capital expenditure', 'other expenses'
-            ],
-            # Other current liabilities
-            'other_current_liabilities': [
-                'other current liabilities', 'current maturities', 'outstanding liabilities',
-                'statutory dues', 'accrued expenses'
-            ],
-            # Short term provisions
-            'short_term_provisions': [
-                'short term provisions', 'provisions', 'provision for taxation',
-                'tax provision'
-            ],
-            # Fixed assets - Tangible
-            'tangible_assets': [
-                'tangible assets', 'property plant', 'fixed assets', 'buildings',
-                'plant', 'equipment', 'net carrying value'
-            ],
-            # Fixed assets - Intangible
-            'intangible_assets': [
-                'intangible assets', 'software', 'goodwill', 'intangible'
-            ],
-            # Long term loans and advances
-            'long_term_loans_advances': [
-                'long term loans', 'security deposits', 'long term advances'
-            ],
-            # Inventories
-            'inventories': [
-                'inventories', 'stock', 'consumables', 'raw materials'
-            ],
-            # Trade receivables
-            'trade_receivables': [
-                'trade receivables', 'receivables', 'debtors', 'outstanding',
-                'other receivables'
-            ],
-            # Cash and bank
-            'cash_bank': [
-                'cash and bank', 'cash', 'bank balances', 'current accounts',
-                'cash on hand', 'fixed deposits'
-            ],
-            # Short term loans and advances
-            'short_term_loans_advances': [
-                'short term loans', 'prepaid expenses', 'other advances',
-                'advance tax', 'statutory authorities'
-            ],
-            # Other current assets
-            'other_current_assets': [
-                'other current assets', 'accrued income', 'interest accrued'
-            ]
-        }
+        # Initialize template
+        self.template = BalanceSheetTemplate()
+        self.field_mappings = self.template.get_field_mappings()
+        self.formatting_rules = self.template.get_formatting_rules()
+        
+        logger.info(f"Loaded template with {len(self.template.get_template_structure())} items")
 
     def safe_float(self, value: Any) -> float:
         """Convert various value formats to float."""
@@ -146,7 +84,7 @@ class EnhancedBalanceSheetGenerator:
         # Handle strings
         if isinstance(value, str):
             # Remove currency symbols and brackets
-            cleaned = re.sub(r'[₹,Rs\.\s\(\)]', '', value)
+            cleaned = re.sub(r'[₹,Rs\.\s\(\)]', '', value)
             # Handle negative values in brackets
             if '(' in str(value) and ')' in str(value):
                 cleaned = '-' + cleaned.replace('(', '').replace(')', '')
@@ -181,25 +119,22 @@ class EnhancedBalanceSheetGenerator:
             return val, 0.0  # Assume it's 2024 value, 2023 is 0
 
     def call_ai_for_analysis(self, data_summary: str) -> Dict[str, Any]:
-        """Use AI to analyze and extract balance sheet data"""
+        """Use AI to analyze and extract balance sheet data using the template structure"""
+        
+        template_items = self.template.get_template_structure()
         
         prompt = f"""
 You are a financial analyst. Extract balance sheet data from the following JSON data and create a properly structured balance sheet.
 
 CRITICAL REQUIREMENTS:
 1. Extract ALL line items with their 2024 and 2023 values
-2. Calculate missing totals where needed
-3. Ensure the balance sheet balances (Assets = Equity + Liabilities)
-4. Return ONLY valid JSON in the exact format specified below
+2. Use the EXACT template structure provided below
+3. Calculate missing totals where needed
+4. Ensure the balance sheet balances (Assets = Equity + Liabilities)
+5. Return ONLY valid JSON in the exact format specified below
 
-Expected Balance Sheet Structure:
-- EQUITY AND LIABILITIES
-  - Shareholders' funds (Share capital, Reserves and surplus)
-  - Non-Current liabilities (Long term borrowings, Deferred tax liability)
-  - Current liabilities (Trade payables, Other current liabilities, Short term provisions)
-- ASSETS  
-  - Non-current assets (Fixed assets - Tangible/Intangible, Long term loans and advances)
-  - Current assets (Inventories, Trade receivables, Cash and bank balances, Short-term loans and advances, Other current assets)
+Expected Balance Sheet Structure (use this EXACT structure):
+{json.dumps(template_items, indent=2)}
 
 Data to analyze:
 {data_summary}
@@ -222,14 +157,6 @@ Return ONLY this JSON format:
       "note": "3",
       "value_2024": 3152.39,
       "value_2023": 2642.87
-    }},
-    {{
-      "category": "Non-Current liabilities",
-      "subcategory": "",
-      "name": "Long term borrowings", 
-      "note": "4",
-      "value_2024": 914.46,
-      "value_2023": 321.36
     }}
   ],
   "totals": {{
@@ -268,294 +195,189 @@ Return ONLY this JSON format:
             return {"balance_sheet_items": [], "totals": {}}
 
     def extract_from_json_structure(self, json_data: Dict[str, Any]) -> List[Dict[str, Any]]:
-        """Direct extraction from the structured JSON data with flexible list/dict support"""
+        """Extract data using template structure with flexible JSON mapping"""
         items = []
         
         company_data = json_data.get("company_financial_data", {})
         
-        # Extract Share Capital
-        share_capital = company_data.get("share_capital", {})
-        total_share_capital = share_capital.get("Total issued, subscribed and fully paid-up share capital", {})
-        if total_share_capital:
-            val_2024, val_2023 = self.get_value_flexible(total_share_capital)
-            if val_2024 or val_2023:
-                items.append({
-                    "category": "Shareholders' funds",
-                    "name": "Share capital",
-                    "note": "2",
-                    "value_2024": val_2024,
-                    "value_2023": val_2023
-                })
-
-        # Extract Reserves and Surplus
-        reserves = company_data.get("reserves_and_surplus", {})
-        closing_balance = reserves.get("Balance, at the end of the year", {})
-        if closing_balance:
-            val_2024, val_2023 = self.get_value_flexible(closing_balance)
-            if val_2024 or val_2023:
-                items.append({
-                    "category": "Shareholders' funds",
-                    "name": "Reserves and surplus", 
-                    "note": "3",
-                    "value_2024": val_2024,
-                    "value_2023": val_2023
-                })
-
-        # Extract Long-term Borrowings
-        borrowings = company_data.get("borrowings", {}).get("4. Long-Term Borrowings", {})
-        total_borrowings_2024 = 0
-        total_borrowings_2023 = 0
-        
-        for key, value in borrowings.items():
-            if key != "_metadata" and value is not None:
-                val_2024, val_2023 = self.get_value_flexible(value)
-                total_borrowings_2024 += val_2024
-                total_borrowings_2023 += val_2023
-        
-        if total_borrowings_2024 or total_borrowings_2023:
-            items.append({
-                "category": "Non-Current liabilities",
-                "name": "Long term borrowings",
-                "note": "4", 
-                "value_2024": total_borrowings_2024,
-                "value_2023": total_borrowings_2023
-            })
-
-        # Extract Deferred Tax
-        deferred_tax = company_data.get("other_data", {}).get("5. Deferred Tax Liability / (Asset)", {})
-        if deferred_tax:
-            dtl = deferred_tax.get("Deferred tax liability", {})
-            val_2024, val_2023 = self.get_value_flexible(dtl)
-            if val_2024 or val_2023:
+        # Get template structure to guide extraction
+        template_items = self.template.get_template_structure()
+        
+        # Extract based on template structure
+        for template_item in template_items:
+            item_name = template_item["name"]
+            category = template_item["category"]
+            subcategory = template_item.get("subcategory", "")
+            note = template_item["note"]
+            
+            val_2024 = val_2023 = 0.0
+            
+            # Map template items to JSON data extraction logic
+            if item_name == "Share capital":
+                share_capital = company_data.get("share_capital", {})
+                total_share_capital = share_capital.get("Total issued, subscribed and fully paid-up share capital", {})
+                if total_share_capital:
+                    val_2024, val_2023 = self.get_value_flexible(total_share_capital)
+            
+            elif item_name == "Reserves and surplus":
+                reserves = company_data.get("reserves_and_surplus", {})
+                closing_balance = reserves.get("Balance, at the end of the year", {})
+                if closing_balance:
+                    val_2024, val_2023 = self.get_value_flexible(closing_balance)
+            
+            elif item_name == "Money received against share warrants":
+                # Try to find this in the data - might be in share capital or other sections
+                pass  # Will be 0 if not found
+            
+            elif item_name == "Share application money pending allotment":
+                # Try to find this in the data
+                pass  # Will be 0 if not found
+            
+            elif item_name == "Long-term borrowings":
+                borrowings = company_data.get("borrowings", {}).get("4. Long-Term Borrowings", {})
+                for key, value in borrowings.items():
+                    if key != "_metadata" and value is not None:
+                        v24, v23 = self.get_value_flexible(value)
+                        val_2024 += v24
+                        val_2023 += v23
+            
+            elif item_name == "Deferred tax liabilities (Net)":
+                deferred_tax = company_data.get("other_data", {}).get("5. Deferred Tax Liability / (Asset)", {})
+                if deferred_tax:
+                    dtl = deferred_tax.get("Deferred tax liability", {})
+                    val_2024, val_2023 = self.get_value_flexible(dtl)
+            
+            elif item_name == "Short-term borrowings":
+                # Look for short term borrowings in current liabilities
+                current_liabilities = company_data.get("current_liabilities", {})
+                # This might be in various sections, keep as 0 for now
+                pass
+            
+            elif "total outstanding dues of micro enterprises" in item_name:
+                # Extract from trade payables - micro enterprises
+                current_liabilities = company_data.get("current_liabilities", {})
+                trade_payables = current_liabilities.get("6. Trade Payables", {})
+                # Look for micro enterprises specific data
+                pass
+            
+            elif "total outstanding dues of creditors other than micro" in item_name:
+                # Extract from trade payables - others
+                current_liabilities = company_data.get("current_liabilities", {})
+                trade_payables = current_liabilities.get("6. Trade Payables", {})
+                for key, value in trade_payables.items():
+                    if key not in ["_metadata", "Particulars", "Disputed dues"] and value is not None:
+                        v24, v23 = self.get_value_flexible(value)
+                        val_2024 += v24
+                        val_2023 += v23
+            
+            elif item_name == "Other current liabilities":
+                current_liabilities = company_data.get("current_liabilities", {})
+                other_cl = current_liabilities.get("7. Other Current Liabilities", {})
+                for key, value in other_cl.items():
+                    if key != "_metadata" and value is not None:
+                        v24, v23 = self.get_value_flexible(value)
+                        val_2024 += v24
+                        val_2023 += v23
+            
+            elif item_name == "Short-term provisions":
+                current_liabilities = company_data.get("current_liabilities", {})
+                provisions = current_liabilities.get("8. Short Term Provisions", {})
+                for key, value in provisions.items():
+                    if key != "_metadata" and value is not None:
+                        v24, v23 = self.get_value_flexible(value)
+                        val_2024 += v24
+                        val_2023 += v23
+            
+            elif item_name == "Tangible assets":
+                fixed_assets = company_data.get("fixed_assets", {})
+                tangible = fixed_assets.get("tangible_assets", {}).get("", {})
+                if tangible:
+                    net_carrying = tangible.get("net_carrying_value", {})
+                    if net_carrying:
+                        if isinstance(net_carrying, dict):
+                            val_2024 = self.safe_float(net_carrying.get("closing", 0))
+                            val_2023 = self.safe_float(net_carrying.get("opening", 0))
+                        else:
+                            val_2024, val_2023 = self.get_value_flexible(net_carrying)
+            
+            elif item_name == "Intangible assets":
+                fixed_assets = company_data.get("fixed_assets", {})
+                intangible = fixed_assets.get("intangible_assets", {}).get("", {})
+                if intangible:
+                    net_carrying = intangible.get("net_carrying_value", {})
+                    if net_carrying:
+                        if isinstance(net_carrying, dict):
+                            val_2024 = self.safe_float(net_carrying.get("closing", 0))
+                            val_2023 = self.safe_float(net_carrying.get("opening", 0))
+                        else:
+                            val_2024, val_2023 = self.get_value_flexible(net_carrying)
+            
+            elif item_name == "Long-term loans and advances":
+                lt_loans = company_data.get("loans_and_advances", {}).get("10. Long Term Loans and advances", {})
+                for key, value in lt_loans.items():
+                    if key != "_metadata" and value is not None:
+                        v24, v23 = self.get_value_flexible(value)
+                        val_2024 += v24
+                        val_2023 += v23
+            
+            elif item_name == "Inventories":
+                current_assets = company_data.get("current_assets", {})
+                inventories = current_assets.get("11. Inventories", {})
+                for key, value in inventories.items():
+                    if key != "_metadata" and value is not None:
+                        v24, v23 = self.get_value_flexible(value)
+                        val_2024 += v24
+                        val_2023 += v23
+            
+            elif item_name == "Trade receivables":
+                current_assets = company_data.get("current_assets", {})
+                trade_recv = current_assets.get("12. Trade receivables", {})
+                for key, value in trade_recv.items():
+                    if key not in ["_metadata", "Particulars", "trade_receivables_aging"] and value is not None:
+                        v24, v23 = self.get_value_flexible(value)
+                        val_2024 += v24
+                        val_2023 += v23
+            
+            elif item_name == "Cash and cash equivalents":
+                current_assets = company_data.get("current_assets", {})
+                cash_bank = current_assets.get("13. Cash and bank balances", {})
+                for key, value in cash_bank.items():
+                    if key != "_metadata" and value is not None:
+                        v24, v23 = self.get_value_flexible(value)
+                        val_2024 += v24
+                        val_2023 += v23
+            
+            elif item_name == "Short-term loans and advances":
+                st_loans = company_data.get("loans_and_advances", {}).get("14. Short Term Loans and Advances", {})
+                for key, value in st_loans.items():
+                    if key != "_metadata" and value is not None:
+                        v24, v23 = self.get_value_flexible(value)
+                        val_2024 += v24
+                        val_2023 += v23
+            
+            elif item_name == "Other current assets":
+                other_ca = company_data.get("other_data", {}).get("15. Other Current Assets", {})
+                for key, value in other_ca.items():
+                    if key != "_metadata" and value is not None:
+                        v24, v23 = self.get_value_flexible(value)
+                        val_2024 += v24
+                        val_2023 += v23
+            
+            # Add item if it has any value or is part of template structure
+            if val_2024 != 0 or val_2023 != 0 or True:  # Always add template items
                 items.append({
-                    "category": "Non-Current liabilities",
-                    "name": "Deferred Tax Liability (Net)",
-                    "note": "5",
+                    "category": category,
+                    "subcategory": subcategory,
+                    "name": item_name,
+                    "note": note,
                     "value_2024": val_2024,
                     "value_2023": val_2023
                 })
-
-        # Extract Current Liabilities
-        current_liabilities = company_data.get("current_liabilities", {})
-        
-        # Trade Payables
-        trade_payables = current_liabilities.get("6. Trade Payables", {})
-        tp_2024 = tp_2023 = 0
-        for key, value in trade_payables.items():
-            if key not in ["_metadata", "Particulars", "Disputed dues"] and value is not None:
-                val_2024, val_2023 = self.get_value_flexible(value)
-                tp_2024 += val_2024
-                tp_2023 += val_2023
-        
-        if tp_2024 or tp_2023:
-            items.append({
-                "category": "Current liabilities",
-                "name": "Trade payables",
-                "note": "6",
-                "value_2024": tp_2024,
-                "value_2023": tp_2023
-            })
-
-        # Other Current Liabilities
-        other_cl = current_liabilities.get("7. Other Current Liabilities", {})
-        ocl_2024 = ocl_2023 = 0
-        for key, value in other_cl.items():
-            if key != "_metadata" and value is not None:
-                val_2024, val_2023 = self.get_value_flexible(value)
-                ocl_2024 += val_2024
-                ocl_2023 += val_2023
-        
-        if ocl_2024 or ocl_2023:
-            items.append({
-                "category": "Current liabilities",
-                "name": "Other current liabilities",
-                "note": "7",
-                "value_2024": ocl_2024,
-                "value_2023": ocl_2023
-            })
-
-        # Short Term Provisions
-        provisions = current_liabilities.get("8. Short Term Provisions", {})
-        prov_2024 = prov_2023 = 0
-        for key, value in provisions.items():
-            if key != "_metadata" and value is not None:
-                val_2024, val_2023 = self.get_value_flexible(value)
-                prov_2024 += val_2024
-                prov_2023 += val_2023
-        
-        if prov_2024 or prov_2023:
-            items.append({
-                "category": "Current liabilities",
-                "name": "Short term provisions",
-                "note": "8", 
-                "value_2024": prov_2024,
-                "value_2023": prov_2023
-            })
-
-        # Extract Fixed Assets
-        fixed_assets = company_data.get("fixed_assets", {})
-        
-        # Tangible Assets
-        tangible = fixed_assets.get("tangible_assets", {}).get("", {})
-        if tangible:
-            net_carrying = tangible.get("net_carrying_value", {})
-            if net_carrying:
-                # Handle both dict and list formats for net carrying value
-                if isinstance(net_carrying, dict):
-                    val_2024 = self.safe_float(net_carrying.get("closing", 0))
-                    val_2023 = self.safe_float(net_carrying.get("opening", 0))
-                else:
-                    val_2024, val_2023 = self.get_value_flexible(net_carrying)
-                
-                if val_2024 or val_2023:
-                    items.append({
-                        "category": "Non-current assets",
-                        "subcategory": "Fixed assets",
-                        "name": "Tangible assets",
-                        "note": "9",
-                        "value_2024": val_2024,
-                        "value_2023": val_2023
-                    })
-
-        # Intangible Assets  
-        intangible = fixed_assets.get("intangible_assets", {}).get("", {})
-        if intangible:
-            net_carrying = intangible.get("net_carrying_value", {})
-            if net_carrying:
-                # Handle both dict and list formats for net carrying value
-                if isinstance(net_carrying, dict):
-                    val_2024 = self.safe_float(net_carrying.get("closing", 0))
-                    val_2023 = self.safe_float(net_carrying.get("opening", 0))
-                else:
-                    val_2024, val_2023 = self.get_value_flexible(net_carrying)
-                
-                if val_2024 or val_2023:
-                    items.append({
-                        "category": "Non-current assets",
-                        "subcategory": "Fixed assets", 
-                        "name": "Intangible assets",
-                        "note": "9",
-                        "value_2024": val_2024,
-                        "value_2023": val_2023
-                    })
-
-        # Long Term Loans and Advances
-        lt_loans = company_data.get("loans_and_advances", {}).get("10. Long Term Loans and advances", {})
-        lt_2024 = lt_2023 = 0
-        for key, value in lt_loans.items():
-            if key != "_metadata" and value is not None:
-                val_2024, val_2023 = self.get_value_flexible(value)
-                lt_2024 += val_2024
-                lt_2023 += val_2023
-        
-        if lt_2024 or lt_2023:
-            items.append({
-                "category": "Non-current assets",
-                "name": "Long Term Loans and Advances", 
-                "note": "10",
-                "value_2024": lt_2024,
-                "value_2023": lt_2023
-            })
-
-        # Extract Current Assets
-        current_assets = company_data.get("current_assets", {})
-        
-        # Inventories
-        inventories = current_assets.get("11. Inventories", {})
-        inv_2024 = inv_2023 = 0
-        for key, value in inventories.items():
-            if key != "_metadata" and value is not None:
-                val_2024, val_2023 = self.get_value_flexible(value)
-                inv_2024 += val_2024
-                inv_2023 += val_2023
-        
-        if inv_2024 or inv_2023:
-            items.append({
-                "category": "Current assets",
-                "name": "Inventories",
-                "note": "11",
-                "value_2024": inv_2024,
-                "value_2023": inv_2023
-            })
-
-        # Trade Receivables
-        trade_recv = current_assets.get("12. Trade receivables", {})
-        tr_2024 = tr_2023 = 0
-        for key, value in trade_recv.items():
-            if key not in ["_metadata", "Particulars", "trade_receivables_aging"] and value is not None:
-                val_2024, val_2023 = self.get_value_flexible(value)
-                tr_2024 += val_2024
-                tr_2023 += val_2023
-        
-        if tr_2024 or tr_2023:
-            items.append({
-                "category": "Current assets",
-                "name": "Trade receivables",
-                "note": "12",
-                "value_2024": tr_2024,
-                "value_2023": tr_2023
-            })
-
-        # Cash and Bank Balances
-        cash_bank = current_assets.get("13. Cash and bank balances", {})
-        cb_2024 = cb_2023 = 0
-        for key, value in cash_bank.items():
-            if key != "_metadata" and value is not None:
-                val_2024, val_2023 = self.get_value_flexible(value)
-                cb_2024 += val_2024
-                cb_2023 += val_2023
-        
-        if cb_2024 or cb_2023:
-            items.append({
-                "category": "Current assets",
-                "name": "Cash and bank balances",
-                "note": "13",
-                "value_2024": cb_2024,
-                "value_2023": cb_2023
-            })
-
-        # Short-term Loans and Advances
-        st_loans = company_data.get("loans_and_advances", {}).get("14. Short Term Loans and Advances", {})
-        st_2024 = st_2023 = 0
-        for key, value in st_loans.items():
-            if key != "_metadata" and value is not None:
-                val_2024, val_2023 = self.get_value_flexible(value)
-                st_2024 += val_2024
-                st_2023 += val_2023
-        
-        if st_2024 or st_2023:
-            items.append({
-                "category": "Current assets", 
-                "name": "Short-term loans and advances",
-                "note": "14",
-                "value_2024": st_2024,
-                "value_2023": st_2023
-            })
-
-        # Other Current Assets
-        other_ca = company_data.get("other_data", {}).get("15. Other Current Assets", {})
-        oca_2024 = oca_2023 = 0
-        for key, value in other_ca.items():
-            if key != "_metadata" and value is not None:
-                val_2024, val_2023 = self.get_value_flexible(value)
-                oca_2024 += val_2024
-                oca_2023 += val_2023
-        
-        if oca_2024 or oca_2023:
-            items.append({
-                "category": "Current assets",
-                "name": "Other current assets", 
-                "note": "15",
-                "value_2024": oca_2024,
-                "value_2023": oca_2023
-            })
-
+        
         return items
 
     def calculate_totals(self, items: List[Dict[str, Any]]) -> BalanceSheetTotals:
-        """Calculate section totals and verify balance"""
-        totals = {}
-        
+        """Calculate section totals and verify balance using template categories"""
         # Group by categories
         categories = {}
         for item in items:
@@ -565,10 +387,13 @@ Return ONLY this JSON format:
             categories[cat]["2024"] += item["value_2024"]
             categories[cat]["2023"] += item["value_2023"]
         
-        # Calculate major totals
+        # Calculate major totals using template categories
         shareholders_funds_2024 = categories.get("Shareholders' funds", {}).get("2024", 0)
         shareholders_funds_2023 = categories.get("Shareholders' funds", {}).get("2023", 0)
         
+        share_app_money_2024 = categories.get("Share application money pending allotment", {}).get("2024", 0)
+        share_app_money_2023 = categories.get("Share application money pending allotment", {}).get("2023", 0)
+        
         non_current_liab_2024 = categories.get("Non-Current liabilities", {}).get("2024", 0)
         non_current_liab_2023 = categories.get("Non-Current liabilities", {}).get("2023", 0)
         
@@ -581,8 +406,8 @@ Return ONLY this JSON format:
         current_assets_2024 = categories.get("Current assets", {}).get("2024", 0)
         current_assets_2023 = categories.get("Current assets", {}).get("2023", 0)
         
-        total_equity_liab_2024 = shareholders_funds_2024 + non_current_liab_2024 + current_liab_2024
-        total_equity_liab_2023 = shareholders_funds_2023 + non_current_liab_2023 + current_liab_2023
+        total_equity_liab_2024 = shareholders_funds_2024 + share_app_money_2024 + non_current_liab_2024 + current_liab_2024
+        total_equity_liab_2023 = shareholders_funds_2023 + share_app_money_2023 + non_current_liab_2023 + current_liab_2023
         
         total_assets_2024 = non_current_assets_2024 + current_assets_2024
         total_assets_2023 = non_current_assets_2023 + current_assets_2023
@@ -590,6 +415,8 @@ Return ONLY this JSON format:
         return BalanceSheetTotals(
             shareholders_funds_2024=shareholders_funds_2024,
             shareholders_funds_2023=shareholders_funds_2023,
+            share_application_money_2024=share_app_money_2024,
+            share_application_money_2023=share_app_money_2023,
             non_current_liabilities_2024=non_current_liab_2024,
             non_current_liabilities_2023=non_current_liab_2023,
             current_liabilities_2024=current_liab_2024,
@@ -607,7 +434,7 @@ Return ONLY this JSON format:
         )
 
     def generate_balance_sheet_excel(self, items: List[Dict[str, Any]], totals: BalanceSheetTotals, output_dir: str = "output") -> str:
-        """Generate formatted Excel balance sheet"""
+        """Generate formatted Excel balance sheet using template formatting"""
         os.makedirs(output_dir, exist_ok=True)
         
         wb = Workbook()
@@ -615,10 +442,10 @@ Return ONLY this JSON format:
         ws.title = "Balance Sheet"
         
         # Set column widths
-        ws.column_dimensions["A"].width = 40
-        ws.column_dimensions["B"].width = 8
-        ws.column_dimensions["C"].width = 15
-        ws.column_dimensions["D"].width = 15
+        ws.column_dimensions["A"].width = 50
+        ws.column_dimensions["B"].width = 10
+        ws.column_dimensions["C"].width = 20
+        ws.column_dimensions["D"].width = 20
         
         # Styles
         bold_font = Font(bold=True)
@@ -660,39 +487,68 @@ Return ONLY this JSON format:
             
             row += 1
         
-        # Header
-        add_row("Balance Sheet as at March 31, 2024", "", 0, 0, True)
+        # Header using template formatting
+        header = self.formatting_rules.header
+        add_row(header["title"], "", 0, 0, True)
         add_row("", "", 0, 0)
-        add_row("(In Lakhs)", "", 0, 0)
-        add_row("", "Notes", "March 31, 2024", "March 31, 2023", True)
+        add_row(header["currency_note"], "", 0, 0)
         add_row("", "", 0, 0)
         
-        # EQUITY AND LIABILITIES
-        add_row("EQUITY AND LIABILITIES", "", 0, 0, True)
+        # Column headers
+        headers = header["column_headers"]
+        add_row(headers[0], headers[1], headers[2], headers[3], True)
+        add_row("", "", 0, 0)
+        
+        # I. EQUITY AND LIABILITIES
+        add_row("I. EQUITY AND LIABILITIES", "", 0, 0, True)
+        add_row("", "", 0, 0)
         
-        # Shareholders' funds
-        add_row("Shareholders' funds", "", 0, 0, True)
+        # (1) Shareholders' funds
+        add_row("(1) Shareholders' funds", "", 0, 0, True)
         shareholders_items = [item for item in items if item["category"] == "Shareholders' funds"]
         for item in shareholders_items:
-            add_row(item["name"], item["note"], item["value_2024"], item["value_2023"])
-        
+            add_row(f"    ({item['note'][0] if item['note'] else ''}) {item['name']}", item["note"], item["value_2024"], item["value_2023"])
         add_row("", "", totals.shareholders_funds_2024, totals.shareholders_funds_2023, True)
         add_row("", "", 0, 0)
         
-        # Non-Current liabilities
-        add_row("Non-Current liabilities", "", 0, 0, True)
+        # (2) Share application money pending allotment
+        share_app_items = [item for item in items if item["category"] == "Share application money pending allotment"]
+        if any(item["value_2024"] != 0 or item["value_2023"] != 0 for item in share_app_items):
+            add_row("(2) Share application money pending allotment", "", 0, 0, True)
+            for item in share_app_items:
+                add_row(f"    ({item['note']}) {item['name']}", item["note"], item["value_2024"], item["value_2023"])
+            add_row("", "", totals.share_application_money_2024, totals.share_application_money_2023, True)
+            add_row("", "", 0, 0)
+        
+        # (3) Non-Current liabilities
+        add_row("(3) Non-Current liabilities", "", 0, 0, True)
         non_current_liab_items = [item for item in items if item["category"] == "Non-Current liabilities"]
         for item in non_current_liab_items:
-            add_row(item["name"], item["note"], item["value_2024"], item["value_2023"])
-        
+            add_row(f"    ({item['note']}) {item['name']}", item["note"], item["value_2024"], item["value_2023"])
         add_row("", "", totals.non_current_liabilities_2024, totals.non_current_liabilities_2023, True)
         add_row("", "", 0, 0)
         
-        # Current liabilities
-        add_row("Current liabilities", "", 0, 0, True)
+        # (4) Current liabilities
+        add_row("(4) Current liabilities", "", 0, 0, True)
         current_liab_items = [item for item in items if item["category"] == "Current liabilities"]
-        for item in current_liab_items:
-            add_row(item["name"], item["note"], item["value_2024"], item["value_2023"])
+        
+        # Group trade payables
+        trade_payables_items = [item for item in current_liab_items if item["subcategory"] == "Trade payables"]
+        other_current_items = [item for item in current_liab_items if item["subcategory"] != "Trade payables"]
+        
+        # Add other current liability items first
+        for item in other_current_items:
+            add_row(f"    ({item['note']}) {item['name']}", item["note"], item["value_2024"], item["value_2023"])
+        
+        # Add trade payables with subcategory
+        if trade_payables_items:
+            trade_payables_total_2024 = sum(item["value_2024"] for item in trade_payables_items)
+            trade_payables_total_2023 = sum(item["value_2023"] for item in trade_payables_items)
+            
+            add_row("    (11) Trade payables", "11", 0, 0, True, 1)
+            for item in trade_payables_items:
+                add_row(f"        (A) {item['name']}", item["note"], item["value_2024"], item["value_2023"])
+            add_row("", "", trade_payables_total_2024, trade_payables_total_2023, True, 2)
         
         add_row("", "", totals.current_liabilities_2024, totals.current_liabilities_2023, True)
         add_row("", "", 0, 0)
@@ -701,36 +557,38 @@ Return ONLY this JSON format:
         add_row("TOTAL", "", totals.total_equity_liabilities_2024, totals.total_equity_liabilities_2023, True, 0, True)
         add_row("", "", 0, 0)
         
-        # ASSETS
-        add_row("ASSETS", "", 0, 0, True)
+        # II. ASSETS
+        add_row("II. ASSETS", "", 0, 0, True)
+        add_row("", "", 0, 0)
         
         # Non-current assets
         add_row("Non-current assets", "", 0, 0, True)
         
-        # Fixed assets
-        fixed_asset_items = [item for item in items if item.get("subcategory") == "Fixed assets"]
-        if fixed_asset_items:
-            add_row("Fixed assets", "", 0, 0, True, 1)
-            fixed_total_2024 = fixed_total_2023 = 0
-            for item in fixed_asset_items:
-                add_row(item["name"], item["note"], item["value_2024"], item["value_2023"], False, 2)
-                fixed_total_2024 += item["value_2024"]
-                fixed_total_2023 += item["value_2023"]
-            add_row("", "", fixed_total_2024, fixed_total_2023, True, 2)
+        # (1) Property, Plant and Equipment
+        ppe_items = [item for item in items if item.get("subcategory") == "Property, Plant and Equipment"]
+        if ppe_items:
+            add_row("(1) Property, Plant and Equipment", "", 0, 0, True, 1)
+            ppe_total_2024 = ppe_total_2023 = 0
+            for item in ppe_items:
+                add_row(f"    ({item['note']}) {item['name']}", item["note"], item["value_2024"], item["value_2023"], False, 1)
+                ppe_total_2024 += item["value_2024"]
+                ppe_total_2023 += item["value_2023"]
+            add_row("", "", ppe_total_2024, ppe_total_2023, True, 1)
+            add_row("", "", 0, 0)
         
         # Other non-current assets
-        other_non_current = [item for item in items if item["category"] == "Non-current assets" and item.get("subcategory") != "Fixed assets"]
+        other_non_current = [item for item in items if item["category"] == "Non-current assets" and item.get("subcategory") != "Property, Plant and Equipment"]
         for item in other_non_current:
-            add_row(item["name"], item["note"], item["value_2024"], item["value_2023"], False, 1)
+            add_row(f"({item['note']}) {item['name']}", item["note"], item["value_2024"], item["value_2023"], False, 1)
         
         add_row("", "", totals.non_current_assets_2024, totals.non_current_assets_2023, True)
         add_row("", "", 0, 0)
         
-        # Current assets
-        add_row("Current assets", "", 0, 0, True)
+        # (2) Current assets
+        add_row("(2) Current assets", "", 0, 0, True)
         current_asset_items = [item for item in items if item["category"] == "Current assets"]
         for item in current_asset_items:
-            add_row(item["name"], item["note"], item["value_2024"], item["value_2023"], False, 1)
+            add_row(f"    ({item['note']}) {item['name']}", item["note"], item["value_2024"], item["value_2023"], False, 1)
         
         add_row("", "", totals.current_assets_2024, totals.current_assets_2023, True)
         add_row("", "", 0, 0)
@@ -744,9 +602,9 @@ Return ONLY this JSON format:
         balance_2023 = totals.balance_difference_2023
         
         if balance_2024 < 0.01 and balance_2023 < 0.01:
-            add_row(" Balance Sheet is BALANCED", "", 0, 0, True)
+            add_row("✓ Balance Sheet is BALANCED", "", 0, 0, True)
         else:
-            add_row(f" Balance Difference: {balance_2024:.2f} | {balance_2023:.2f}", "", 0, 0, True)
+            add_row(f"⚠ Balance Difference: {balance_2024:.2f} | {balance_2023:.2f}", "", 0, 0, True)
         
         # Save file
         timestamp = datetime.now().strftime("%Y%m%d_%H%M%S")
@@ -765,14 +623,14 @@ Return ONLY this JSON format:
             with open(input_file, 'r', encoding='utf-8') as f:
                 json_data = json.load(f)
             
-            logger.info("Extracting data from JSON structure...")
+            logger.info("Extracting data using template structure...")
             
-            # Method 1: Direct extraction from structured JSON
+            # Method 1: Direct extraction using template structure
             items = self.extract_from_json_structure(json_data)
-            logger.info(f"Extracted {len(items)} items from JSON structure")
+            logger.info(f"Extracted {len(items)} items using template structure")
             
             # Method 2: AI-assisted extraction if needed
-            if len(items) < 10:  # If we don't have enough items
+            if len([item for item in items if item["value_2024"] != 0 or item["value_2023"] != 0]) < 5:
                 logger.info("Using AI for additional extraction...")
                 
                 # Create summary for AI
@@ -782,46 +640,52 @@ Return ONLY this JSON format:
                 ai_items = ai_result.get("balance_sheet_items", [])
                 logger.info(f"AI extracted {len(ai_items)} additional items")
                 
-                # Merge items (avoid duplicates)
-                existing_names = {item["name"].lower() for item in items}
-                for ai_item in ai_items:
-                    if ai_item["name"].lower() not in existing_names:
-                        items.append(ai_item)
-            
-            if not items:
-                logger.error("No balance sheet items extracted")
-                return None
+                # Merge items (replace template items with AI items if they have values)
+                ai_items_dict = {item["name"]: item for item in ai_items}
+                
+                for i, item in enumerate(items):
+                    if item["name"] in ai_items_dict:
+                        ai_item = ai_items_dict[item["name"]]
+                        if ai_item["value_2024"] != 0 or ai_item["value_2023"] != 0:
+                            items[i] = ai_item
             
             # Calculate totals
             totals = self.calculate_totals(items)
             
             # Display summary
             logger.info(f"\n BALANCE SHEET SUMMARY:")
-            logger.info(f"Total Items Extracted: {len(items)}")
-            logger.info(f"Assets 2024: Rs. {totals.total_assets_2024:,.2f} Lakhs")
-            logger.info(f"Equity & Liabilities 2024: Rs. {totals.total_equity_liabilities_2024:,.2f} Lakhs")
-            logger.info(f"Balance Difference 2024: Rs. {totals.balance_difference_2024:,.2f} Lakhs")
-            logger.info(f"Assets 2023: Rs. {totals.total_assets_2023:,.2f} Lakhs")
-            logger.info(f"Equity & Liabilities 2023: Rs. {totals.total_equity_liabilities_2023:,.2f} Lakhs")
-            logger.info(f"Balance Difference 2023: Rs. {totals.balance_difference_2023:,.2f} Lakhs")
+            logger.info(f"Template Items: {len(self.template.get_template_structure())}")
+            logger.info(f"Items with Values: {len([item for item in items if item['value_2024'] != 0 or item['value_2023'] != 0])}")
+            logger.info(f" EQUITY & LIABILITIES 2024:")
+            logger.info(f"  - Shareholders' funds: Rs. {totals.shareholders_funds_2024:,.2f} Lakhs")
+            logger.info(f"  - Share application money: Rs. {totals.share_application_money_2024:,.2f} Lakhs")
+            logger.info(f"  - Non-current liabilities: Rs. {totals.non_current_liabilities_2024:,.2f} Lakhs")
+            logger.info(f"  - Current liabilities: Rs. {totals.current_liabilities_2024:,.2f} Lakhs")
+            logger.info(f"  - TOTAL: Rs. {totals.total_equity_liabilities_2024:,.2f} Lakhs")
+            logger.info(f" ASSETS 2024:")
+            logger.info(f"  - Non-current assets: Rs. {totals.non_current_assets_2024:,.2f} Lakhs")
+            logger.info(f"  - Current assets: Rs. {totals.current_assets_2024:,.2f} Lakhs")
+            logger.info(f"  - TOTAL: Rs. {totals.total_assets_2024:,.2f} Lakhs")
+            logger.info(f" Balance Difference 2024: Rs. {totals.balance_difference_2024:,.2f} Lakhs")
+            logger.info(f" Balance Difference 2023: Rs. {totals.balance_difference_2023:,.2f} Lakhs")
 
             # Check if balanced
             is_balanced_2024 = totals.balance_difference_2024 < 0.01
             is_balanced_2023 = totals.balance_difference_2023 < 0.01
             
             if is_balanced_2024 and is_balanced_2023:
-                logger.info("Balance Sheet is PERFECTLY BALANCED!")
+                logger.info(" Balance Sheet is PERFECTLY BALANCED!")
             else:
-                logger.warning("Balance Sheet has differences - may need adjustment")
+                logger.warning(" Balance Sheet has differences - may need adjustment")
             
-            # Generate Excel
+            # Generate Excel using template formatting
             output_file = self.generate_balance_sheet_excel(items, totals, output_dir)
             
-            logger.info(f"SUCCESS: Generated {output_file}")
+            logger.info(f" SUCCESS: Generated {output_file}")
             return output_file
             
         except Exception as e:
-            logger.error(f"Error processing file: {e}", exc_info=True)
+            logger.error(f" Error processing file: {e}", exc_info=True)
             return None
 
 def main() -> None:
@@ -830,7 +694,7 @@ def main() -> None:
     Accepts input file and output directory from command-line arguments or environment variables.
     Handles errors gracefully and logs all major events.
     """
-    logger.info("ENHANCED BALANCE SHEET GENERATOR v2.0 started.")
+    logger.info(" ENHANCED BALANCE SHEET GENERATOR v3.0 (Template-Based) started.")
     import sys
     api_key = settings.api_key
     input_file = settings.input_file
@@ -840,25 +704,26 @@ def main() -> None:
     if len(sys.argv) > 2:
         output_dir = sys.argv[2]
     if not api_key:
-        logger.error("Missing OPENROUTER_API_KEY environment variable. Please set your OpenRouter API key in the .env file.")
+        logger.error(" Missing OPENROUTER_API_KEY environment variable. Please set your OpenRouter API key in the .env file.")
         return
     if not os.path.exists(input_file):
-        logger.error(f"Input file not found: {input_file}. Please ensure your JSON data file exists.")
+        logger.error(f" Input file not found: {input_file}. Please ensure your JSON data file exists.")
         return
+    
     generator = EnhancedBalanceSheetGenerator(api_key)
     try:
         result = generator.process(input_file, output_dir)
         if result:
             abs_path = os.path.abspath(result)
             if os.path.exists(abs_path):
-                logger.info(f"COMPLETED SUCCESSFULLY! Output file: {abs_path}")
+                logger.info(f" COMPLETED SUCCESSFULLY! Output file: {abs_path}")
                 print(f"Output file: {abs_path}")  # For API subprocess parsing
             else:
-                logger.error(f"PROCESSING FAILED. Output file not created: {abs_path}")
+                logger.error(f" PROCESSING FAILED. Output file not created: {abs_path}")
         else:
-            logger.error("PROCESSING FAILED. Please check the error messages above and try again.")
+            logger.error(" PROCESSING FAILED. Please check the error messages above and try again.")
     except Exception as e:
-        logger.error(f"Fatal error: {e}", exc_info=True)
+        logger.error(f" Fatal error: {e}", exc_info=True)
 
 if __name__ == "__main__":
     main()

bs/balance_sheet_template_handler.py

@@ -30,21 +30,49 @@ class BalanceSheetTemplate:
     """
 
     def __init__(self):
-        # Complete Balance Sheet Structure Template
+        # Updated Complete Balance Sheet Structure Template
         self.template_structure: List[Dict[str, Any]] = [
+            # EQUITY AND LIABILITIES
+            # (1) Shareholders' funds
             BalanceSheetItem(section="EQUITY AND LIABILITIES", category="Shareholders' funds", subcategory="", name="Share capital", note="2").dict(),
             BalanceSheetItem(section="EQUITY AND LIABILITIES", category="Shareholders' funds", subcategory="", name="Reserves and surplus", note="3").dict(),
-            BalanceSheetItem(section="EQUITY AND LIABILITIES", category="Non-Current liabilities", subcategory="", name="Long term borrowings", note="4").dict(),
-            BalanceSheetItem(section="EQUITY AND LIABILITIES", category="Non-Current liabilities", subcategory="", name="Deferred Tax Liability (Net)", note="5").dict(),
-            BalanceSheetItem(section="EQUITY AND LIABILITIES", category="Current liabilities", subcategory="", name="Trade payables", note="6").dict(),
+            BalanceSheetItem(section="EQUITY AND LIABILITIES", category="Shareholders' funds", subcategory="", name="Money received against share warrants", note=" ").dict(),
+            
+            # (2) Share application money pending allotment
+            BalanceSheetItem(section="EQUITY AND LIABILITIES", category="Share application money pending allotment", subcategory="", name="Share application money pending allotment", note=" ").dict(),
+            
+            # (3) Non-current liabilities
+            BalanceSheetItem(section="EQUITY AND LIABILITIES", category="Non-Current liabilities", subcategory="", name="Long-term borrowings", note="4").dict(),
+            BalanceSheetItem(section="EQUITY AND LIABILITIES", category="Non-Current liabilities", subcategory="", name="Deferred tax liabilities (Net)", note="5").dict(),
+            BalanceSheetItem(section="EQUITY AND LIABILITIES", category="Non-Current liabilities", subcategory="", name="Other Long-term liabilities", note="8").dict(),
+            BalanceSheetItem(section="EQUITY AND LIABILITIES", category="Non-Current liabilities", subcategory="", name="Long-term provisions", note="9").dict(),
+            
+            # (4) Current liabilities
+            BalanceSheetItem(section="EQUITY AND LIABILITIES", category="Current liabilities", subcategory="", name="Short-term borrowings", note="10").dict(),
+            BalanceSheetItem(section="EQUITY AND LIABILITIES", category="Current liabilities", subcategory="Trade payables", name="total outstanding dues of micro enterprises and small enterprises", note=" ", indent_level=2).dict(),
+            BalanceSheetItem(section="EQUITY AND LIABILITIES", category="Current liabilities", subcategory="Trade payables", name="total outstanding dues of creditors other than micro enterprises and small enterprises", note=" ", indent_level=2).dict(),
             BalanceSheetItem(section="EQUITY AND LIABILITIES", category="Current liabilities", subcategory="", name="Other current liabilities", note="7").dict(),
-            BalanceSheetItem(section="EQUITY AND LIABILITIES", category="Current liabilities", subcategory="", name="Short term provisions", note="8").dict(),
-            BalanceSheetItem(section="ASSETS", category="Non-current assets", subcategory="Fixed assets", name="Tangible assets", note="9", indent_level=2).dict(),
-            BalanceSheetItem(section="ASSETS", category="Non-current assets", subcategory="Fixed assets", name="Intangible assets", note="9", indent_level=2).dict(),
-            BalanceSheetItem(section="ASSETS", category="Non-current assets", subcategory="", name="Long Term Loans and Advances", note="10").dict(),
+            BalanceSheetItem(section="EQUITY AND LIABILITIES", category="Current liabilities", subcategory="", name="Short-term provisions", note="8").dict(),
+            
+            # ASSETS
+            # Non-current assets
+            # (1) Property, Plant and Equipment
+            BalanceSheetItem(section="ASSETS", category="Non-current assets", subcategory="Property, Plant and Equipment", name="Tangible assets", note="9", indent_level=2).dict(),
+            BalanceSheetItem(section="ASSETS", category="Non-current assets", subcategory="Property, Plant and Equipment", name="Intangible assets", note="9", indent_level=2).dict(),
+            BalanceSheetItem(section="ASSETS", category="Non-current assets", subcategory="Property, Plant and Equipment", name="Capital work-in-progress", note=" ", indent_level=2).dict(),
+            BalanceSheetItem(section="ASSETS", category="Non-current assets", subcategory="Property, Plant and Equipment", name="Intangible assets under development", note="9", indent_level=2).dict(),
+            
+            # Other Non-current assets
+            BalanceSheetItem(section="ASSETS", category="Non-current assets", subcategory="", name="Non-current investments", note=" ").dict(),
+            BalanceSheetItem(section="ASSETS", category="Non-current assets", subcategory="", name="Deferred tax assets (net)", note=" ").dict(),
+            BalanceSheetItem(section="ASSETS", category="Non-current assets", subcategory="", name="Long-term loans and advances", note="10").dict(),
+            BalanceSheetItem(section="ASSETS", category="Non-current assets", subcategory="", name="Other non-current assets", note=" ").dict(),
+            
+            # (2) Current assets
+            BalanceSheetItem(section="ASSETS", category="Current assets", subcategory="", name="Current investments", note=" ").dict(),
             BalanceSheetItem(section="ASSETS", category="Current assets", subcategory="", name="Inventories", note="11").dict(),
             BalanceSheetItem(section="ASSETS", category="Current assets", subcategory="", name="Trade receivables", note="12").dict(),
-            BalanceSheetItem(section="ASSETS", category="Current assets", subcategory="", name="Cash and bank balances", note="13").dict(),
+            BalanceSheetItem(section="ASSETS", category="Current assets", subcategory="", name="Cash and cash equivalents", note="13").dict(),
             BalanceSheetItem(section="ASSETS", category="Current assets", subcategory="", name="Short-term loans and advances", note="14").dict(),
             BalanceSheetItem(section="ASSETS", category="Current assets", subcategory="", name="Other current assets", note="15").dict()
         ]
@@ -53,8 +81,8 @@ class BalanceSheetTemplate:
         self.formatting_rules: FormattingRules = FormattingRules(
             header={
                 "title": "Balance Sheet as at March 31, 2024",
-                "currency_note": "(In Lakhs)",
-                "column_headers": ["", "Notes", "March 31, 2024", "March 31, 2023"]
+                "currency_note": "(Rupees in...........)",
+                "column_headers": ["Particulars", "Note No.", "Figures as at the end of current reporting period", "Figures as at the end of the previous reporting period"]
             },
             sections={
                 "EQUITY AND LIABILITIES": {"display_name": "EQUITY AND LIABILITIES", "order": 1},
@@ -62,13 +90,15 @@ class BalanceSheetTemplate:
             },
             categories={
                 "Shareholders' funds": {"display_name": "Shareholders' funds", "show_total": True, "total_label": "", "order": 1},
-                "Non-Current liabilities": {"display_name": "Non-Current liabilities", "show_total": True, "total_label": "", "order": 2},
-                "Current liabilities": {"display_name": "Current liabilities", "show_total": True, "total_label": "", "order": 3},
-                "Non-current assets": {"display_name": "Non-current assets", "show_total": True, "total_label": "", "order": 4},
-                "Current assets": {"display_name": "Current assets", "show_total": True, "total_label": "", "order": 5}
+                "Share application money pending allotment": {"display_name": "Share application money pending allotment", "show_total": True, "total_label": "", "order": 2},
+                "Non-Current liabilities": {"display_name": "Non-Current liabilities", "show_total": True, "total_label": "", "order": 3},
+                "Current liabilities": {"display_name": "Current liabilities", "show_total": True, "total_label": "", "order": 4},
+                "Non-current assets": {"display_name": "Non-current assets", "show_total": True, "total_label": "", "order": 5},
+                "Current assets": {"display_name": "Current assets", "show_total": True, "total_label": "", "order": 6}
             },
             subcategories={
-                "Fixed assets": {"display_name": "Fixed assets", "show_total": True, "total_label": "", "parent_category": "Non-current assets"}
+                "Property, Plant and Equipment": {"display_name": "Property, Plant and Equipment", "show_total": True, "total_label": "", "parent_category": "Non-current assets"},
+                "Trade payables": {"display_name": "Trade payables", "show_total": True, "total_label": "", "parent_category": "Current liabilities"}
             },
             totals={
                 "TOTAL_EQUITY_LIABILITIES": {"display_name": "TOTAL", "position": "after_equity_liabilities", "is_grand_total": True},
@@ -76,21 +106,33 @@ class BalanceSheetTemplate:
             }
         )
 
-        # Field mapping patterns for data extraction
+        # Updated Field mapping patterns for data extraction
         self.field_mappings: Dict[str, List[str]] = {
             'share_capital': ['share capital', 'equity share', 'paid up', 'issued shares', 'authorised shares', 'subscribed', 'fully paid'],
             'reserves_surplus': ['reserves and surplus', 'reserves', 'surplus', 'retained earnings', 'profit and loss', 'general reserves', 'closing balance'],
+            'money_against_warrants': ['money received against share warrants', 'share warrants', 'warrants'],
+            'share_application_money': ['share application money', 'application money pending', 'pending allotment'],
             'long_term_borrowings': ['long term borrowings', 'long-term borrowings', 'borrowings', 'debt', 'loans', 'financial corporation', 'bank loan'],
-            'deferred_tax': ['deferred tax', 'tax liability', 'deferred tax liability'],
-            'trade_payables': ['trade payables', 'payables', 'creditors', 'sundry creditors', 'capital expenditure', 'other expenses'],
+            'deferred_tax_liabilities': ['deferred tax liabilities', 'deferred tax liability', 'tax liability'],
+            'other_long_term_liabilities': ['other long-term liabilities', 'long term liabilities', 'other long term'],
+            'long_term_provisions': ['long-term provisions', 'long term provisions', 'provisions'],
+            'short_term_borrowings': ['short-term borrowings', 'short term borrowings', 'current borrowings'],
+            'trade_payables_micro': ['total outstanding dues of micro enterprises', 'micro enterprises', 'small enterprises dues'],
+            'trade_payables_others': ['total outstanding dues of creditors other than micro', 'other creditors', 'creditors other than micro'],
             'other_current_liabilities': ['other current liabilities', 'current maturities', 'outstanding liabilities', 'statutory dues', 'accrued expenses'],
             'short_term_provisions': ['short term provisions', 'provisions', 'provision for taxation', 'tax provision'],
             'tangible_assets': ['tangible assets', 'property plant', 'fixed assets', 'buildings', 'plant', 'equipment', 'net carrying value'],
             'intangible_assets': ['intangible assets', 'software', 'goodwill', 'intangible'],
+            'capital_work_progress': ['capital work-in-progress', 'work in progress', 'construction in progress', 'CWIP'],
+            'intangible_under_development': ['intangible assets under development', 'intangible under development', 'development'],
+            'non_current_investments': ['non-current investments', 'long term investments', 'investments'],
+            'deferred_tax_assets': ['deferred tax assets', 'tax assets'],
             'long_term_loans_advances': ['long term loans', 'security deposits', 'long term advances'],
+            'other_non_current_assets': ['other non-current assets', 'other long term assets'],
+            'current_investments': ['current investments', 'short term investments', 'marketable securities'],
             'inventories': ['inventories', 'stock', 'consumables', 'raw materials'],
             'trade_receivables': ['trade receivables', 'receivables', 'debtors', 'outstanding', 'other receivables'],
-            'cash_bank': ['cash and bank', 'cash', 'bank balances', 'current accounts', 'cash on hand', 'fixed deposits'],
+            'cash_equivalents': ['cash and cash equivalents', 'cash', 'bank balances', 'current accounts', 'cash on hand', 'fixed deposits'],
             'short_term_loans_advances': ['short term loans', 'prepaid expenses', 'other advances', 'advance tax', 'statutory authorities'],
             'other_current_assets': ['other current assets', 'accrued income', 'interest accrued']
         }
@@ -137,11 +179,12 @@ class BalanceSheetTemplate:
 # For backward compatibility - alias the class
 BalanceSheet = BalanceSheetTemplate
 
-# Module level constants for quick access
+# Updated Module level constants for quick access
 BALANCE_SHEET_SECTIONS: List[str] = ["EQUITY AND LIABILITIES", "ASSETS"]
 
 BALANCE_SHEET_CATEGORIES: List[str] = [
     "Shareholders' funds",
+    "Share application money pending allotment",
     "Non-Current liabilities",
     "Current liabilities",
     "Non-current assets",
@@ -150,18 +193,30 @@ BALANCE_SHEET_CATEGORIES: List[str] = [
 
 STANDARD_NOTES_MAPPING: Dict[str, str] = {
     "Share capital": "2",
-    "Reserves and surplus": "3",
-    "Long term borrowings": "4",
-    "Deferred Tax Liability (Net)": "5",
-    "Trade payables": "6",
+    "Reserves and surplus": "3", 
+    "Money received against share warrants": " ",
+    "Share application money pending allotment": " ",
+    "Long-term borrowings": "4",
+    "Deferred tax liabilities (Net)": "5", 
+    "Other Long-term liabilities": "8",
+    "Long-term provisions": "9",
+    "Short-term borrowings": " ",
+    "total outstanding dues of micro enterprises and small enterprises": " ",
+    "total outstanding dues of creditors other than micro enterprises and small enterprises": " ", 
     "Other current liabilities": "7",
-    "Short term provisions": "8",
+    "Short-term provisions": "8",
     "Tangible assets": "9",
     "Intangible assets": "9",
-    "Long Term Loans and Advances": "10",
+    "Capital work-in-progress": " ", 
+    "Intangible assets under development": "9",
+    "Non-current investments": " ",
+    "Deferred tax assets (net)": " ",
+    "Long-term loans and advances": "10",
+    "Other non-current assets": " ",
+    "Current investments": " ",
     "Inventories": "11",
-    "Trade receivables": "12",
-    "Cash and bank balances": "13",
+    "Trade receivables": "12", 
+    "Cash and cash equivalents": "13",
     "Short-term loans and advances": "14",
     "Other current assets": "15"
 }
@@ -169,17 +224,29 @@ STANDARD_NOTES_MAPPING: Dict[str, str] = {
 SIMPLE_TEMPLATE: List[Dict[str, Any]] = [
     {"category": "Shareholders' funds", "name": "Share capital", "note": "2"},
     {"category": "Shareholders' funds", "name": "Reserves and surplus", "note": "3"},
-    {"category": "Non-Current liabilities", "name": "Long term borrowings", "note": "4"},
-    {"category": "Non-Current liabilities", "name": "Deferred Tax Liability (Net)", "note": "5"},
-    {"category": "Current liabilities", "name": "Trade payables", "note": "6"},
+    {"category": "Shareholders' funds", "name": "Money received against share warrants", "note": " "},
+    {"category": "Share application money pending allotment", "name": "Share application money pending allotment", "note": " "},
+    {"category": "Non-Current liabilities", "name": "Long-term borrowings", "note": "4"},
+    {"category": "Non-Current liabilities", "name": "Deferred tax liabilities (Net)", "note": "5"},
+    {"category": "Non-Current liabilities", "name": "Other Long-term liabilities", "note": "8"},
+    {"category": "Non-Current liabilities", "name": "Long-term provisions", "note": "9"},
+    {"category": "Current liabilities", "name": "Short-term borrowings", "note": " "},
+    {"category": "Current liabilities", "subcategory": "Trade payables", "name": "total outstanding dues of micro enterprises and small enterprises", "note": " "},
+    {"category": "Current liabilities", "subcategory": "Trade payables", "name": "total outstanding dues of creditors other than micro enterprises and small enterprises", "note": " "},
     {"category": "Current liabilities", "name": "Other current liabilities", "note": "7"},
-    {"category": "Current liabilities", "name": "Short term provisions", "note": "8"},
-    {"category": "Non-current assets", "subcategory": "Fixed assets", "name": "Tangible assets", "note": "9"},
-    {"category": "Non-current assets", "subcategory": "Fixed assets", "name": "Intangible assets", "note": "9"},
-    {"category": "Non-current assets", "name": "Long Term Loans and Advances", "note": "10"},
+    {"category": "Current liabilities", "name": "Short-term provisions", "note": "8"},
+    {"category": "Non-current assets", "subcategory": "Property, Plant and Equipment", "name": "Tangible assets", "note": "9"},
+    {"category": "Non-current assets", "subcategory": "Property, Plant and Equipment", "name": "Intangible assets", "note": "9"},
+    {"category": "Non-current assets", "subcategory": "Property, Plant and Equipment", "name": "Capital work-in-progress", "note": " "},
+    {"category": "Non-current assets", "subcategory": "Property, Plant and Equipment", "name": "Intangible assets under development", "note": "9"},
+    {"category": "Non-current assets", "name": "Non-current investments", "note": " "},
+    {"category": "Non-current assets", "name": "Deferred tax assets (net)", "note": " "},
+    {"category": "Non-current assets", "name": "Long-term loans and advances", "note": "10"},
+    {"category": "Non-current assets", "name": "Other non-current assets", "note": " "},
+    {"category": "Current assets", "name": "Current investments", "note": " "},
     {"category": "Current assets", "name": "Inventories", "note": "11"},
     {"category": "Current assets", "name": "Trade receivables", "note": "12"},
-    {"category": "Current assets", "name": "Cash and bank balances", "note": "13"},
+    {"category": "Current assets", "name": "Cash and cash equivalents", "note": "13"},
     {"category": "Current assets", "name": "Short-term loans and advances", "note": "14"},
     {"category": "Current assets", "name": "Other current assets", "note": "15"}
 ]

pnl/profit_loss_statement_generator.py

@@ -218,56 +218,74 @@ class PnLGenerator:
         right_align = Alignment(horizontal="right", vertical="center")
         ws.column_dimensions["A"].width = 45
         ws.column_dimensions["B"].width = 8
-        ws.column_dimensions["C"].width = 15
-        ws.column_dimensions["D"].width = 15
+        ws.column_dimensions["C"].width = 20
+        ws.column_dimensions["D"].width = 20
         row = 1
         ws.merge_cells("A1:D1")
-        ws["A1"] = "Statement of Profit and Loss for the year ended March 31, 2024"
+        ws["A1"] = "PART II - STATEMENT OF PROFIT AND LOSS"
         ws["A1"].font = title_font
         ws["A1"].alignment = center_align
-        ws["A1"].border = top_bottom_border
         row += 2
-        ws["C3"] = "In Lakhs"
-        ws["C3"].font = normal_font
-        ws["C3"].alignment = right_align
+        ws["A3"] = "Name of the Company............................"
+        ws["A3"].font = normal_font
+        ws["A3"].alignment = left_align
         row += 1
-        headers = ["", "Notes", "Year ended March 31, 2024", "Year ended March 31, 2023"]
+        ws["A4"] = "Profit and loss statement for the year ended ..........................."
+        ws["A4"].font = normal_font
+        ws["A4"].alignment = left_align
+        row += 2
+        ws["D6"] = "(Rupees in...........)"
+        ws["D6"].font = normal_font
+        ws["D6"].alignment = right_align
+        row += 2
+
+        # Table headers
+        headers = ["Particulars", "Note No.", "Figures as at the end of current reporting period", "Figures as at the end of the previous reporting period"]
         for col, header in enumerate(headers, 1):
             cell = ws.cell(row=row, column=col)
             cell.value = header
             cell.font = header_font
-            cell.border = top_bottom_border
-            cell.alignment = center_align if col > 2 else left_align
+            cell.border = thin_border
+            cell.alignment = center_align if col > 1 else left_align
+        row += 1
+        
+        # Column numbers
+        col_numbers = ["1", "2", "3", "4"]
+        for col, num in enumerate(col_numbers, 1):
+            cell = ws.cell(row=row, column=col)
+            cell.value = num
+            cell.font = header_font
+            cell.border = thin_border
+            cell.alignment = center_align
         row += 1
 
         def add_data_row(description: str, note_ref: str, val_2024: float, val_2023: float,
-                         is_bold: bool = False, is_section_header: bool = False) -> None:
+                         is_bold: bool = False) -> None:
             """Add a data row with proper formatting."""
             nonlocal row
             cell_a = ws.cell(row=row, column=1)
             cell_a.value = description
-            cell_a.font = bold_font if (is_bold or is_section_header) else normal_font
+            cell_a.font = bold_font if is_bold else normal_font
             cell_a.alignment = left_align
-            if not is_section_header:
-                cell_a.border = thin_border
+            cell_a.border = thin_border
+
             cell_b = ws.cell(row=row, column=2)
             cell_b.value = note_ref if note_ref else ""
             cell_b.font = normal_font
             cell_b.alignment = center_align
-            if not is_section_header:
-                cell_b.border = thin_border
+            cell_b.border = thin_border
+
             cell_c = ws.cell(row=row, column=3)
-            cell_c.value = self.format_currency(val_2024)
+            cell_c.value = "xxx" if val_2024 == 0 and description != "Total Revenue (I + II)" and description != "Total expenses" and "Total" not in description and "Profit" not in description else self.format_currency(val_2024)
             cell_c.font = bold_font if is_bold else normal_font
-            cell_c.alignment = right_align
-            if not is_section_header:
-                cell_c.border = thin_border
+            cell_c.alignment = center_align
+            cell_c.border = thin_border
+
             cell_d = ws.cell(row=row, column=4)
-            cell_d.value = self.format_currency(val_2023)
+            cell_d.value = "xxx" if val_2023 == 0 and description != "Total Revenue (I + II)" and description != "Total expenses" and "Total" not in description and "Profit" not in description else self.format_currency(val_2023)
             cell_d.font = bold_font if is_bold else normal_font
-            cell_d.alignment = right_align
-            if not is_section_header:
-                cell_d.border = thin_border
+            cell_d.alignment = center_align
+            cell_d.border = thin_border
             row += 1
 
         logger.info("Extracting financial data...")
@@ -280,56 +298,66 @@ class PnLGenerator:
         loss_sale_2024, loss_sale_2023 = self.get_loss_on_sale_data()
         finance_2024, finance_2023 = self.get_finance_costs_data()
 
-        # INCOME SECTION
-        add_data_row("Income", "", 0, 0, is_section_header=True)
-        add_data_row("Revenue from operations (net)", "16", revenue_2024, revenue_2023)
-        add_data_row("Other income", "17", other_income_2024, other_income_2023)
+        # Revenue Section
+        add_data_row("I. Revenue from operations", "16", revenue_2024, revenue_2023)
+        add_data_row("II. Other income", "17", other_income_2024, other_income_2023)
         total_revenue_2024 = revenue_2024 + other_income_2024
         total_revenue_2023 = revenue_2023 + other_income_2023
-        add_data_row("Total revenue (I)", "", total_revenue_2024, total_revenue_2023, is_bold=True)
+        add_data_row("III. Total Revenue (I + II)", "", total_revenue_2024, total_revenue_2023, is_bold=True)
 
-        # EXPENSES SECTION
-        add_data_row("Expenses", "", 0, 0, is_section_header=True)
+        # Expenses Section
+        add_data_row("IV. Expenses:", "", 0, 0)
         add_data_row("Cost of materials consumed", "18", materials_2024, materials_2023)
-        add_data_row("Employee benefit expense", "19", employee_2024, employee_2023)
-        add_data_row("Other expenses", "20", other_exp_2024, other_exp_2023)
-        add_data_row("Depreciation and amortisation expense", "21", depreciation_2024, depreciation_2023)
-        add_data_row("Loss on sale of assets & investments", "22", loss_sale_2024, loss_sale_2023)
+        add_data_row("Purchases of Stock-in-Trade", "", 0, 0)
+        add_data_row("Changes in inventories of finished goods", "", 0, 0)
+        add_data_row("work-in-progress and", "", 0, 0)
+        add_data_row("Stock-in-Trade", "", 0, 0)
+        add_data_row("Employee benefits expense", "19", employee_2024, employee_2023)
         add_data_row("Finance costs", "23", finance_2024, finance_2023)
+        add_data_row("Depreciation and amortisation expense", "21", depreciation_2024, depreciation_2023)
+        add_data_row("Other expenses", "20", other_exp_2024, other_exp_2023)
+
         total_expenses_2024 = materials_2024 + employee_2024 + other_exp_2024 + depreciation_2024 + loss_sale_2024 + finance_2024
         total_expenses_2023 = materials_2023 + employee_2023 + other_exp_2023 + depreciation_2023 + loss_sale_2023 + finance_2023
-        add_data_row("Total Expenses (II)", "", total_expenses_2024, total_expenses_2023, is_bold=True)
-
-        # Profit before tax
-        profit_before_tax_2024 = total_revenue_2024 - total_expenses_2024
-        profit_before_tax_2023 = total_revenue_2023 - total_expenses_2023
-        add_data_row("Profit before Tax (I) - (II)", "", profit_before_tax_2024, profit_before_tax_2023, is_bold=True)
-
-        # Tax Expense section (placeholders)
-        add_data_row("IV. TAX EXPENSE", "", 0, 0, is_section_header=True)
-        add_data_row("Current Tax", "", 0.0, 0.0)
-        add_data_row("Deferred Tax Liability/(Asset)", "", 0.0, 0.0)
-        add_data_row("Income Tax relating to Prior Year", "", 0.0, 0.0)
-        add_data_row("MAT Credit (Entitlement)/Utilisation", "", 0.0, 0.0)
-        add_data_row("Total Tax Expense (IV)", "", 0.0, 0.0, is_bold=True)
-
-        # Profit after Tax (assuming no tax for now)
-        profit_after_tax_2024 = profit_before_tax_2024
-        profit_after_tax_2023 = profit_before_tax_2023
-        add_data_row("Profit After Tax (III - IV)", "", profit_after_tax_2024, profit_after_tax_2023, is_bold=True)
-
-        # Earnings per share section (placeholders)
-        add_data_row("Earnings per share", "", 0, 0, is_section_header=True)
-        add_data_row("Basic and diluted", "30", 0.0, 0.0)
-        add_data_row("Nominal value", "", 10.0, 10.0)
-        add_data_row("Weighted average number of equity shares", "30", 0.0, 0.0)
+        add_data_row("Total expenses", "", total_expenses_2024, total_expenses_2023, is_bold=True)
+
+        profit_before_exceptional_2024 = total_revenue_2024 - total_expenses_2024
+        profit_before_exceptional_2023 = total_revenue_2023 - total_expenses_2023
+        add_data_row("V. Profit before exceptional and extraordinary items and tax (III - IV)", "", profit_before_exceptional_2024, profit_before_exceptional_2023, is_bold=True)
+
+        add_data_row("VI. Exceptional items", "", 0, 0)
+        add_data_row("VII. Profit before extraordinary items and tax (V - VI)", "", profit_before_exceptional_2024, profit_before_exceptional_2023, is_bold=True)
+        add_data_row("VIII. Extraordinary items", "", 0, 0)
+        add_data_row("IX. Profit before tax (VII- VIII)", "", profit_before_exceptional_2024, profit_before_exceptional_2023, is_bold=True)
+
+        # Tax Section
+        add_data_row("X. Tax expense:", "", 0, 0)
+        add_data_row("(1) Current tax", "", 0, 0)
+        add_data_row("(2) Deferred tax", "", 0, 0)
+
+        add_data_row("XI. Profit (Loss) for the period from continuing operations (VII-VIII)", "", profit_before_exceptional_2024, profit_before_exceptional_2023, is_bold=True)
+        add_data_row("XII. Profit/(loss) from discontinuing operations", "", 0, 0)
+        add_data_row("XIII. Tax expense of discontinuing operations", "", 0, 0)
+        add_data_row("XIV. Profit/(loss) from Discontinuing operations (after tax) (XII-XIII)", "", 0, 0)
+        add_data_row("XV. Profit (Loss) for the period (XI + XIV)", "", profit_before_exceptional_2024, profit_before_exceptional_2023, is_bold=True)
+
+        # Earnings per share
+        add_data_row("XVI. Earnings per equity share:", "", 0, 0)
+        add_data_row("(1) Basic", "", 0, 0)
+        add_data_row("(2) Diluted", "", 0, 0)
 
         # Footer
         row += 2
         ws.merge_cells(f"A{row}:D{row}")
-        ws[f"A{row}"] = "The accompanying notes are an integral part of the financial statements"
+        ws[f"A{row}"] = "See accompanying notes to the financial statements."
         ws[f"A{row}"].font = normal_font
         ws[f"A{row}"].alignment = left_align
+        row += 1
+        
+        ws.merge_cells(f"A{row}:D{row}")
+        ws[f"A{row}"] = "GENERAL INSTRUCTIONS FOR PREPARATION OF STATEMENT OF"
+        ws[f"A{row}"].font = title_font
+        ws[f"A{row}"].alignment = center_align
 
         # Save the file
         try:
@@ -339,8 +367,8 @@ class PnLGenerator:
             self.print_financial_summary(
                 total_revenue_2024, total_revenue_2023,
                 total_expenses_2024, total_expenses_2023,
-                profit_before_tax_2024, profit_before_tax_2023,
-                profit_after_tax_2024, profit_after_tax_2023
+                profit_before_exceptional_2024, profit_before_exceptional_2023,
+                profit_before_exceptional_2024, profit_before_exceptional_2023
             )
             return True
         except PermissionError: