Investidor-V2/tests/frontend/simulator-independent-review.test.mjs

import assert from 'node:assert/strict';
import test from 'node:test';
import { forecastBusinessPlan } from '../../resources/js/lib/business-financial-plan.ts';
import { projectMonthlyCashflow } from '../../resources/js/lib/monthly-cashflow.ts';
import {
    defaultCashflowDraftInputs,
    serializeCashflowDraftSnapshot,
    restoreCashflowDraftSnapshot,
} from '../../resources/js/lib/monthly-cashflow.ts';
import { serializeFinancialToolsSnapshot } from '../../resources/js/lib/financial-calculators.ts';
import { buildProjectDossierRows } from '../../resources/js/lib/project-dossier.ts';
import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';

test('cashflow draft recovery preserves unanswered months and invalid editable values without using zero', () => {
    const inputs = {
        ...defaultCashflowDraftInputs(),
        openingCash: '77.01',
        monthlyTaxSchedule: ['10', '', '20', ...Array(9).fill('0')],
    };
    const stored = serializeCashflowDraftSnapshot('schedule', inputs);
    const restored = restoreCashflowDraftSnapshot(stored);
    assert.equal(restored.taxMode, 'schedule');
    assert.deepEqual(restored.inputs, inputs);
    assert.equal(restored.inputs.monthlyTaxSchedule[1], '');
    const rows = buildProjectDossierRows({
        currency: 'MZN',
        cashflow_snapshot: stored,
    });
    assert.equal(
        rows.find(
            (row) => row[0] === 'Tesouraria' && row[1] === 'Saldo final total',
        )[2],
        'Indeterminado',
    );
    assert.ok(
        rows
            .find((row) => row[0] === 'Tesouraria' && row[1] === 'Mês 2')[2]
            .includes('Imposto assumido: Indeterminado'),
    );
    const report = createProjectDossierReport(
        {
            currency: 'MZN',
            cashflow_snapshot: stored,
        },
        {
            selectedSections: new Set(['summary', 'finance']),
            version: 'SINTETICO QA',
        },
    );
    assert.equal(
        report.sections
            .find((section) => section.id === 'summary')
            .rows.find(
                (row) => row.field === 'Saldo final de tesouraria — 12 meses',
            ).value,
        'Indeterminado',
    );
    const invalid = { ...inputs, monthlyRevenue: 'corrigir' };
    assert.equal(
        restoreCashflowDraftSnapshot(
            serializeCashflowDraftSnapshot('fixed', invalid),
        ).inputs.monthlyRevenue,
        'corrigir',
    );
    assert.equal(restoreCashflowDraftSnapshot('{"version":2}'), null);
    assert.equal(
        restoreCashflowDraftSnapshot(
            stored.replace('"version":1', '"version":2'),
        ),
        null,
    );
});

test('credit report preserves the complete reproducible recipe alongside the result', () => {
    const rows = buildProjectDossierRows({
        purpose: 'simulate_only',
        journey_type: 'small_business',
        currency: 'MZN',
        financial_tools_snapshot: serializeFinancialToolsSnapshot({
            budgetPeriod: 'Mensal',
            loan: {
                principal: '1000',
                rate: '12',
                months: '12',
                rateType: 'nominal',
                periodMonths: '1',
                gracePeriods: '0',
                upfrontFee: '0',
                recurringFee: '0',
            },
            breakEven: { fixed: '100', price: '20', variable: '10' },
            funding: { total: '1000', secured: '0' },
            incomes: [{ label: 'QA', amount: '100' }],
            expenses: [{ label: 'QA', amount: '50' }],
        }),
    });
    const recipe = rows.find(
        (row) => row[1] === 'Método e pressupostos substituídos',
    )[2];
    for (const text of [
        '1000 MZN',
        '12% nominal anual',
        '12 meses',
        'periodicidade 1 meses',
        'carência 0',
        'comissão inicial 0 MZN',
        'comissão periódica 0 MZN',
        'duas casas decimais',
        'metade para cima',
        'saldo residual',
    ])
        assert.ok(recipe.includes(text), text);
    assert.equal(
        rows.find((row) => row[1] === 'Prestação do primeiro período')[2],
        '88.85 MZN',
    );
});

// Synthetic QA control ledger, independently calculated before invoking the engines.
// Sales 200; variable expense 80; operations 20; payroll 10;
// depreciation 10; interest expense 5 => profit before tax 75/month.
// Cash: receipts 180; inventory 70; operations 25; payroll 10;
// interest paid 7; principal paid 12 => cash increases 56/month.
// Initial funding 1200; asset 600 + inventory 100 + receivables 50 - payables 20 = 730;
// opening cash 470 => closing 638 after three months. No tax rate is assumed.
test('independent three-month ledger separates profit working capital and cash', () => {
    const result = forecastBusinessPlan({
        currency: 'MZN',
        openingCash: '0',
        products: [
            {
                label: 'SINTETICO QA',
                monthlyUnits: '10',
                unitPrice: '20',
                unitVariableCost: '8',
            },
        ],
        monthlyCollections: '180',
        monthlyVariableCostPayments: '70',
        monthlyInventoryPurchases: '70',
        monthlyOperatingExpenses: '20',
        monthlyOperatingPayments: '25',
        monthlyPayrollExpense: '10',
        monthlyPayrollPayments: '10',
        assetInvestment: '600',
        inventory: '100',
        receivables: '50',
        payables: '20',
        equity: '1000',
        shareholderLoans: '0',
        bankLoanProceeds: '200',
        grants: '0',
        assetDepreciation: '600',
        depreciationLifeMonths: 60,
        monthlyInterestExpense: '5',
        monthlyInterestPayment: '7',
        monthlyPrincipalRepayment: '12',
        periods: 3,
    });
    assert.equal(result.workingCapital, '130.00');
    assert.equal(result.initialUses, '730.00');
    assert.equal(result.openingCashAfterInitialUses, '470.00');
    assert.equal(result.totalProfitBeforeTax, '225.00');
    assert.equal(result.endingCash, '638.00');
    assert.equal(result.totalCashCollections, '540.00');
});

test('independent cash ledger excludes VAT stages and preserves the unknown tax month', () => {
    const input = {
        currency: 'MZN',
        openingCash: '100',
        monthlyRevenue: '200',
        monthlyOperatingCosts: '150',
        monthlyDebtService: '20',
        monthlyTaxSchedule: ['10', '', '20'],
        vatCreditEstimated: '1000',
        vatRefundRequested: '900',
        vatRefundRecognized: '800',
        vatRefundExpectedReceipt: '50',
        vatRefundExpectedMonth: '2',
        periods: 3,
    };
    const result = projectMonthlyCashflow(input);
    // Known cash: 100 + 20 + 80 + 10 = 210; month 2 tax is unknown.
    assert.equal(result.rows[0].closingCash, '120.00');
    assert.equal(result.rows[1].closingCash, null);
    assert.equal(result.endingCash, null);
    assert.equal(result.endingCashBeforeUnassessedTax, '210.00');
    assert.equal(
        projectMonthlyCashflow({
            ...input,
            monthlyTaxSchedule: ['10', '0', '20'],
        }).endingCash,
        '210.00',
    );
    assert.equal(input.monthlyTaxSchedule[1], '');
});