[
  {
    "field_name": "ticker",
    "display_name": "Ticker",
    "category": "identifier",
    "definition": "Exchange ticker symbol.",
    "formula": null,
    "unit": null,
    "source": "All datasets",
    "notes": null
  },
  {
    "field_name": "company_name",
    "display_name": "Company Name",
    "category": "identifier",
    "definition": "Legal or common company name.",
    "formula": null,
    "unit": null,
    "source": "company_master",
    "notes": null
  },
  {
    "field_name": "sector",
    "display_name": "Sector",
    "category": "company",
    "definition": "High-level sector grouping.",
    "formula": null,
    "unit": null,
    "source": "company_master",
    "notes": null
  },
  {
    "field_name": "industry",
    "display_name": "Industry",
    "category": "company",
    "definition": "More specific industry label.",
    "formula": null,
    "unit": null,
    "source": "company_master",
    "notes": null
  },
  {
    "field_name": "fiscal_year",
    "display_name": "Fiscal Year",
    "category": "time",
    "definition": "Fiscal year of the annual report.",
    "formula": null,
    "unit": "year",
    "source": "annual report",
    "notes": null
  },
  {
    "field_name": "currency",
    "display_name": "Currency",
    "category": "unit",
    "definition": "Reporting currency after normalization.",
    "formula": null,
    "unit": "ISO currency",
    "source": "normalized extraction",
    "notes": null
  },
  {
    "field_name": "unit",
    "display_name": "Unit",
    "category": "unit",
    "definition": "Numeric unit used for financial statement fields.",
    "formula": null,
    "unit": null,
    "source": "normalized extraction",
    "notes": "Units are carried per row; financial amounts use reporting currency and market/share fields use market currency."
  },
  {
    "field_name": "revenue",
    "display_name": "Revenue",
    "category": "financial",
    "definition": "Net sales or equivalent top-line revenue.",
    "formula": null,
    "unit": "millions of reporting currency",
    "source": "annual report",
    "notes": null
  },
  {
    "field_name": "ebitda",
    "display_name": "EBITDA",
    "category": "financial",
    "definition": "Earnings before interest, taxes, depreciation and amortization.",
    "formula": null,
    "unit": "millions of reporting currency",
    "source": "annual report",
    "notes": null
  },
  {
    "field_name": "ebit",
    "display_name": "EBIT",
    "category": "financial",
    "definition": "Operating profit or earnings before interest and taxes.",
    "formula": null,
    "unit": "millions of reporting currency",
    "source": "annual report",
    "notes": null
  },
  {
    "field_name": "net_income",
    "display_name": "Net Income",
    "category": "financial",
    "definition": "Net profit attributable as reported.",
    "formula": null,
    "unit": "millions of reporting currency",
    "source": "annual report",
    "notes": null
  },
  {
    "field_name": "eps",
    "display_name": "EPS",
    "category": "per share",
    "definition": "Basic earnings per share.",
    "formula": null,
    "unit": "reporting currency per share",
    "source": "annual report",
    "notes": "May not be comparable across split periods."
  },
  {
    "field_name": "total_assets",
    "display_name": "Total Assets",
    "category": "financial",
    "definition": "Total assets at fiscal year end.",
    "formula": null,
    "unit": "millions of reporting currency",
    "source": "annual report",
    "notes": null
  },
  {
    "field_name": "total_equity",
    "display_name": "Total Equity",
    "category": "financial",
    "definition": "Shareholders' equity at fiscal year end.",
    "formula": null,
    "unit": "millions of reporting currency",
    "source": "annual report",
    "notes": null
  },
  {
    "field_name": "total_debt",
    "display_name": "Total Debt",
    "category": "financial",
    "definition": "Financial liabilities or borrowings where available.",
    "formula": null,
    "unit": "millions of reporting currency",
    "source": "annual report",
    "notes": null
  },
  {
    "field_name": "cash",
    "display_name": "Cash",
    "category": "financial",
    "definition": "Cash and cash equivalents.",
    "formula": null,
    "unit": "millions of reporting currency",
    "source": "annual report",
    "notes": null
  },
  {
    "field_name": "net_debt",
    "display_name": "Net Debt",
    "category": "financial",
    "definition": "Debt net of cash.",
    "formula": "total_debt - cash",
    "unit": "millions of reporting currency",
    "source": "calculated",
    "notes": null
  },
  {
    "field_name": "operating_cash_flow",
    "display_name": "Operating Cash Flow",
    "category": "cash flow",
    "definition": "Cash flow from operating activities.",
    "formula": null,
    "unit": "millions of reporting currency",
    "source": "annual report",
    "notes": null
  },
  {
    "field_name": "capex",
    "display_name": "Capex",
    "category": "cash flow",
    "definition": "Capital expenditure.",
    "formula": null,
    "unit": "millions of reporting currency",
    "source": "annual report",
    "notes": "Cash outflows usually negative."
  },
  {
    "field_name": "free_cash_flow",
    "display_name": "Free Cash Flow",
    "category": "cash flow",
    "definition": "Free cash flow as reported or calculated.",
    "formula": null,
    "unit": "millions of reporting currency",
    "source": "annual report/enrichment",
    "notes": null
  },
  {
    "field_name": "dividend_per_share",
    "display_name": "Dividend Per Share",
    "category": "per share",
    "definition": "Dividend or distribution per share.",
    "formula": null,
    "unit": "market currency per share",
    "source": "annual report",
    "notes": null
  },
  {
    "field_name": "price",
    "display_name": "Price",
    "category": "market",
    "definition": "Year-end share price.",
    "formula": null,
    "unit": "market currency per share",
    "source": "enriched CSV",
    "notes": null
  },
  {
    "field_name": "market_cap_mchf",
    "display_name": "Market Cap",
    "category": "market",
    "definition": "Market capitalization.",
    "formula": null,
    "unit": "millions of market currency",
    "source": "enriched CSV",
    "notes": null
  },
  {
    "field_name": "pe_ratio",
    "display_name": "P/E",
    "category": "ratio",
    "definition": "Price to earnings ratio.",
    "formula": null,
    "unit": "x",
    "source": "enriched CSV",
    "notes": "Suppressed for pre-split years where EPS not comparable."
  },
  {
    "field_name": "pb_ratio",
    "display_name": "P/B",
    "category": "ratio",
    "definition": "Price to book ratio.",
    "formula": null,
    "unit": "x",
    "source": "enriched CSV",
    "notes": null
  },
  {
    "field_name": "roe",
    "display_name": "ROE",
    "category": "ratio",
    "definition": "Return on equity.",
    "formula": "net_income / total_equity * 100",
    "unit": "%",
    "source": "enriched CSV",
    "notes": null
  },
  {
    "field_name": "debt_to_equity",
    "display_name": "Debt to Equity",
    "category": "ratio",
    "definition": "Debt relative to equity.",
    "formula": "total_debt / total_equity",
    "unit": "x",
    "source": "enriched CSV/calculated",
    "notes": null
  },
  {
    "field_name": "ev",
    "display_name": "Enterprise Value",
    "category": "market",
    "definition": "Enterprise value.",
    "formula": "market_cap_mchf + net_debt",
    "unit": "millions of market currency",
    "source": "enriched CSV",
    "notes": null
  },
  {
    "field_name": "ev_to_ebitda",
    "display_name": "EV/EBITDA",
    "category": "ratio",
    "definition": "Enterprise value divided by EBITDA.",
    "formula": null,
    "unit": "x",
    "source": "enriched CSV",
    "notes": null
  },
  {
    "field_name": "ev_to_revenue",
    "display_name": "EV/Revenue",
    "category": "ratio",
    "definition": "Enterprise value divided by revenue for the same fiscal year.",
    "formula": "enterprise_value / revenue",
    "unit": "x",
    "source": "calculated in public beta layer",
    "notes": "Calculated only when enterprise value and revenue share a documented currency basis; otherwise blank."
  },
  {
    "field_name": "ev_to_ebit",
    "display_name": "EV/EBIT",
    "category": "ratio",
    "definition": "Enterprise value divided by EBIT.",
    "formula": null,
    "unit": "x",
    "source": "enriched CSV",
    "notes": null
  },
  {
    "field_name": "price_to_fcf",
    "display_name": "Price/FCF",
    "category": "ratio",
    "definition": "Market cap divided by free cash flow.",
    "formula": null,
    "unit": "x",
    "source": "enriched CSV",
    "notes": null
  },
  {
    "field_name": "dividend_yield",
    "display_name": "Dividend Yield",
    "category": "ratio",
    "definition": "Dividend per share divided by price.",
    "formula": null,
    "unit": "%",
    "source": "enriched CSV",
    "notes": "Suppressed for pre-split years where DPS not comparable."
  },
  {
    "field_name": "ebit_margin",
    "display_name": "EBIT Margin",
    "category": "ratio",
    "definition": "EBIT as a percentage of revenue.",
    "formula": "ebit / revenue * 100",
    "unit": "%",
    "source": "calculated",
    "notes": null
  },
  {
    "field_name": "ebitda_margin",
    "display_name": "EBITDA Margin",
    "category": "ratio",
    "definition": "EBITDA as a percentage of revenue.",
    "formula": "ebitda / revenue * 100",
    "unit": "%",
    "source": "calculated",
    "notes": null
  },
  {
    "field_name": "net_margin",
    "display_name": "Net Margin",
    "category": "ratio",
    "definition": "Net income as a percentage of revenue.",
    "formula": "net_income / revenue * 100",
    "unit": "%",
    "source": "calculated",
    "notes": null
  },
  {
    "field_name": "free_cash_flow_margin",
    "display_name": "FCF Margin",
    "category": "ratio",
    "definition": "Free cash flow as a percentage of revenue.",
    "formula": "free_cash_flow / revenue * 100",
    "unit": "%",
    "source": "calculated",
    "notes": null
  },
  {
    "field_name": "revenue_growth",
    "display_name": "Revenue Growth",
    "category": "growth",
    "definition": "Year-over-year revenue growth.",
    "formula": "pct_change(revenue) * 100",
    "unit": "%",
    "source": "calculated",
    "notes": null
  },
  {
    "field_name": "net_income_growth",
    "display_name": "Net Income Growth",
    "category": "growth",
    "definition": "Year-over-year net income growth.",
    "formula": "pct_change(net_income) * 100",
    "unit": "%",
    "source": "calculated",
    "notes": null
  },
  {
    "field_name": "severity",
    "display_name": "Severity",
    "category": "quality",
    "definition": "Severity level: INFO, WARNING, REVIEW, CRITICAL.",
    "formula": null,
    "unit": null,
    "source": "quality rules",
    "notes": null
  },
  {
    "field_name": "public_label",
    "display_name": "Public Label",
    "category": "quality",
    "definition": "Human-readable severity label.",
    "formula": null,
    "unit": null,
    "source": "quality rules",
    "notes": null
  },
  {
    "field_name": "public_note",
    "display_name": "Public Note",
    "category": "quality",
    "definition": "Non-technical quality flag explanation.",
    "formula": null,
    "unit": null,
    "source": "quality rules",
    "notes": null
  },
  {
    "field_name": "issue_type",
    "display_name": "Issue Type",
    "category": "quality",
    "definition": "Machine-readable quality issue type.",
    "formula": null,
    "unit": null,
    "source": "data_quality_report",
    "notes": null
  },
  {
    "field_name": "overall_quality_status",
    "display_name": "Overall Quality Status",
    "category": "quality",
    "definition": "Summary status per ticker-year.",
    "formula": null,
    "unit": null,
    "source": "data_quality_summary",
    "notes": null
  },
  {
    "field_name": "public_summary",
    "display_name": "Public Summary",
    "category": "quality",
    "definition": "One-line quality summary.",
    "formula": null,
    "unit": null,
    "source": "data_quality_summary",
    "notes": null
  },
  {
    "field_name": "value_status",
    "display_name": "Value Status",
    "category": "provenance",
    "definition": "Whether the value is reported, calculated, missing, suppressed, or not applicable.",
    "formula": null,
    "unit": null,
    "source": "field_provenance",
    "notes": "Allowed: reported, calculated, derived, missing, suppressed, not_applicable."
  },
  {
    "field_name": "quality_status",
    "display_name": "Quality Status",
    "category": "provenance",
    "definition": "Confidence level for the value.",
    "formula": null,
    "unit": null,
    "source": "field_provenance",
    "notes": "Allowed: verified, calculated_from_verified_inputs, documented_limitation, suppressed_pre_split, informational_note, warning, needs_review, critical_issue."
  },
  {
    "field_name": "source_report",
    "display_name": "Source Report",
    "category": "provenance",
    "definition": "Type of source document used.",
    "formula": null,
    "unit": null,
    "source": "field_provenance / sources",
    "notes": null
  },
  {
    "field_name": "source_url",
    "display_name": "Source URL",
    "category": "provenance",
    "definition": "Direct URL to the source annual report PDF.",
    "formula": null,
    "unit": null,
    "source": "field_provenance / sources",
    "notes": null
  },
  {
    "field_name": "source_label",
    "display_name": "Source Label",
    "category": "provenance",
    "definition": "Human-readable description of the source line item in the report.",
    "formula": null,
    "unit": null,
    "source": "field_provenance",
    "notes": null
  },
  {
    "field_name": "extraction_method",
    "display_name": "Extraction Method",
    "category": "provenance",
    "definition": "How the value was obtained.",
    "formula": null,
    "unit": null,
    "source": "field_provenance",
    "notes": "Allowed: pdf_extraction, formula, market_data_enrichment."
  },
  {
    "field_name": "reporting_currency",
    "display_name": "Reporting Currency",
    "category": "currency",
    "definition": "Currency used for consolidated financial statement fields.",
    "formula": null,
    "unit": "ISO currency code",
    "source": "company_master/financials/accounting_ratios/valuation_ratios",
    "notes": "ISO currency code for consolidated financial statement fields."
  },
  {
    "field_name": "market_currency",
    "display_name": "Market Currency",
    "category": "currency",
    "definition": "Currency used for share price, market capitalization and dividend/share fields.",
    "formula": null,
    "unit": "ISO currency code",
    "source": "company_master/financials/valuation_ratios",
    "notes": "ISO currency code for market and distribution-per-share fields."
  },
  {
    "field_name": "reporting_unit",
    "display_name": "Reporting Unit",
    "category": "currency",
    "definition": "Unit for consolidated financial statement values.",
    "formula": null,
    "unit": "text",
    "source": "company_master/financials",
    "notes": "Examples: CHF_millions, EUR_millions, or USD_millions."
  },
  {
    "field_name": "market_unit",
    "display_name": "Market Unit",
    "category": "currency",
    "definition": "Unit for market/share fields.",
    "formula": null,
    "unit": "text",
    "source": "company_master/financials",
    "notes": "Examples: CHF/share and millions of market currency."
  },
  {
    "field_name": "accounting_ratios",
    "display_name": "Accounting Ratios Table",
    "category": "table",
    "definition": "Ratios calculated within the reporting-currency base and not dependent on market capitalization or EV.",
    "formula": null,
    "unit": "table",
    "source": "public beta package",
    "notes": "Separated from valuation ratios for multi-currency safety."
  },
  {
    "field_name": "valuation_ratios",
    "display_name": "Valuation Ratios Table",
    "category": "table",
    "definition": "Market-based ratios and market reference fields.",
    "formula": null,
    "unit": "table",
    "source": "public beta package",
    "notes": "Includes FX controls and valuation status."
  },
  {
    "field_name": "market_data_source",
    "display_name": "Market Data Source",
    "category": "metadata",
    "definition": "Source used for market/share reference fields.",
    "formula": null,
    "unit": "text",
    "source": "valuation_ratios",
    "notes": "Examples: public_beta_market_reference, annual_report_source, yfinance."
  },
  {
    "field_name": "valuation_status",
    "display_name": "Valuation Status",
    "category": "metadata",
    "definition": "Status describing valuation calculation completeness and limitations.",
    "formula": null,
    "unit": "text",
    "source": "valuation_ratios",
    "notes": "Required for partial or FX-limited valuation rows."
  },
  {
    "field_name": "fx_status",
    "display_name": "FX Status",
    "category": "metadata",
    "definition": "Indicates whether FX conversion was required or applied.",
    "formula": null,
    "unit": "text",
    "source": "valuation_ratios",
    "notes": "Suggested values: not_required, fx_required, fx_applied_verified, not_calculated_source_missing."
  },
  {
    "field_name": "fx_rate_used",
    "display_name": "FX Rate Used",
    "category": "metadata",
    "definition": "FX rate used for converted valuation ratios.",
    "formula": null,
    "unit": "numeric",
    "source": "valuation_ratios",
    "notes": "Blank unless verified FX conversion was applied."
  },
  {
    "field_name": "fx_source",
    "display_name": "FX Source",
    "category": "metadata",
    "definition": "Source for FX rate used.",
    "formula": null,
    "unit": "text",
    "source": "valuation_ratios",
    "notes": "Blank unless verified FX conversion was applied."
  },
  {
    "field_name": "capex_reported",
    "display_name": "Reported Capex",
    "category": "financial",
    "definition": "Company-reported capex/investment KPI when explicitly reported.",
    "formula": null,
    "unit": "millions of reporting currency",
    "source": "financials",
    "notes": "Separate from calculated cash-flow capex."
  },
  {
    "field_name": "capex_calculated",
    "display_name": "Calculated Capex",
    "category": "financial",
    "definition": "Capex calculated from cash flow statement lines where available.",
    "formula": "PPE additions + intangible additions",
    "unit": "millions of reporting currency",
    "source": "financials",
    "notes": "Calculated capex is stored separately from reported capex and remains blank where unavailable."
  },
  {
    "field_name": "free_cash_flow_reported",
    "display_name": "Reported Free Cash Flow",
    "category": "financial",
    "definition": "Company-reported or product-convention free cash flow where preserved from v1. For Sika AG (SIKA.SW), this reflects Sika's published FCF definition: operating cash flow plus total investing cash flows (including acquisitions). This differs from conventional FCF (OCF minus PPE capex only).",
    "formula": null,
    "unit": "millions of reporting currency",
    "source": "financials",
    "notes": "Basis may require company-specific review where source definitions differ. For SIKA.SW, reported FCF includes acquisition-related investing outflows per Sika's own FCF definition; see free_cash_flow_calculated for conventional FCF (OCF minus PPE capex). Acquisition years (2017, 2018, 2019, 2023) show material differences."
  },
  {
    "field_name": "free_cash_flow_calculated",
    "display_name": "Calculated Free Cash Flow",
    "category": "financial",
    "definition": "Free cash flow calculated from operating cash flow and calculated capex (PPE only). Formula: operating_cash_flow + capex_calculated (capex is stored as negative). For SIKA.SW, this represents conventional FCF excluding acquisition-related investing outflows, contrasting with free_cash_flow_reported.",
    "formula": "operating_cash_flow + capex_calculated",
    "unit": "millions of reporting currency",
    "source": "financials",
    "notes": "Populated for SIKA.SW across all fiscal years where operating_cash_flow and capex_calculated are both non-null. For acquisition years (FY2017, FY2018, FY2019, FY2023), the delta between free_cash_flow_reported and free_cash_flow_calculated is material. Other tickers remain blank unless explicitly available."
  },
  {
    "field_name": "capex_reported_basis",
    "display_name": "Capex reported basis",
    "category": "basis metadata",
    "definition": "Classifies the source/basis of capex_reported. Reported capex should come directly from an annual-report capex KPI and must not be backfilled from capex_calculated.",
    "formula": null,
    "unit": "text",
    "source": "public beta basis metadata",
    "notes": "Allowed values include reported, reported_before_acquisitions, missing, not_available, needs_review."
  },
  {
    "field_name": "capex_calculated_basis",
    "display_name": "Capex calculated basis",
    "category": "basis metadata",
    "definition": "Classifies the source/basis of capex_calculated. Cash-flow capex may use purchase of PPE and intangibles or an equivalent annual-report cash-flow line.",
    "formula": null,
    "unit": "text",
    "source": "public beta basis metadata",
    "notes": "Calculated or cash-flow capex remains separate from reported capex."
  },
  {
    "field_name": "free_cash_flow_reported_basis",
    "display_name": "Free cash flow reported basis",
    "category": "basis metadata",
    "definition": "Classifies the source/basis of free_cash_flow_reported. Reported values come directly from annual reports; calculated values retained in this column are identified by basis metadata.",
    "formula": null,
    "unit": "text",
    "source": "public beta basis metadata",
    "notes": "Calculated FCF should not be confused with reported FCF."
  },
  {
    "field_name": "free_cash_flow_calculated_basis",
    "display_name": "Free cash flow calculated basis",
    "category": "basis metadata",
    "definition": "Classifies the source/basis of free_cash_flow_calculated, usually operating cash flow plus signed capex or operating cash flow minus absolute capex.",
    "formula": null,
    "unit": "text",
    "source": "public beta basis metadata",
    "notes": "Missing values are preferable to wrong values."
  },
  {
    "field_name": "capex_basis_status",
    "display_name": "Capex basis status",
    "category": "basis metadata",
    "definition": "Validation status for capex basis classification.",
    "formula": null,
    "unit": "text",
    "source": "public beta basis metadata",
    "notes": "Allowed values include confirmed, confirmed_separate_basis, documented_missing, needs_review, not_applicable, and source_unavailable."
  },
  {
    "field_name": "free_cash_flow_basis_status",
    "display_name": "Free cash flow basis status",
    "category": "basis metadata",
    "definition": "Validation status for free cash flow basis classification.",
    "formula": null,
    "unit": "text",
    "source": "public beta basis metadata",
    "notes": "Allowed values include confirmed, confirmed_separate_basis, documented_missing, needs_review, not_applicable, and source_unavailable."
  },
  {
    "field_name": "needs_review",
    "display_name": "Needs review",
    "category": "basis status value",
    "definition": "Indicates that local evidence was insufficient or schema placement is semantically ambiguous and downstream users should not interpret the value without review.",
    "formula": null,
    "unit": "status value",
    "source": "public beta basis metadata",
    "notes": "Used as a public beta review marker rather than a numeric data change."
  },
  {
    "field_name": "documented_missing",
    "display_name": "Documented missing",
    "category": "basis status value",
    "definition": "Indicates that a value or basis is unavailable and that its absence is documented.",
    "formula": null,
    "unit": "status value",
    "source": "public beta basis metadata",
    "notes": "Missing values are preferable to wrong values."
  },
  {
    "field_name": "confirmed",
    "display_name": "Confirmed",
    "category": "basis status value",
    "definition": "Indicates that the capex or free cash flow basis was confirmed from public source documentation.",
    "formula": null,
    "unit": "status value",
    "source": "public beta basis metadata",
    "notes": "Does not imply that every alternative reported/calculated basis is available."
  },
  {
    "field_name": "partial_calculated_mixed_currency_limited",
    "display_name": "Partial Calculated (Mixed Currency, Limited)",
    "category": "valuation status value",
    "definition": "Valuation ratios partially calculated using same-currency fields only; cross-currency ratios left blank pending FX enrichment; market and fundamental currencies differ.",
    "formula": null,
    "unit": null,
    "source": "public methodology",
    "notes": "Same-currency ratios may be calculated; cross-currency ratios remain blank without documented FX."
  },
  {
    "field_name": "fx_required",
    "display_name": "FX Required",
    "category": "fx status value",
    "definition": "FX conversion is required to calculate this metric but was not applied. Cross-currency ratios remain blank until FX data is available.",
    "formula": null,
    "unit": null,
    "source": "public methodology",
    "notes": "Used when consolidated fundamentals and market/share fields use different currencies; fx_rate_used and fx_source remain blank until a documented conversion is available."
  },
  {
    "field_name": "third_party_archive",
    "display_name": "Third-party archive source",
    "category": "source",
    "definition": "Annual report PDF source from a third-party archive when official direct PDF was not located.",
    "formula": null,
    "unit": "text",
    "source": "public source register",
    "notes": "The source caveat remains visible wherever this source classification is used."
  },
  {
    "field_name": "share_split_caveat",
    "display_name": "Share split caveat",
    "category": "quality",
    "definition": "Documents share split treatment for split-sensitive per-share and share-count fields.",
    "formula": null,
    "unit": "text",
    "source": "public beta source notes",
    "notes": "Pre- and post-split periods remain as reported unless an explicit adjustment is documented."
  },
  {
    "field_name": "negative_calculated_fcf_warning",
    "display_name": "Negative calculated FCF warning",
    "category": "quality",
    "definition": "Flags years where calculated FCF is negative and valuation ratios using calculated FCF may be negative.",
    "formula": null,
    "unit": "text",
    "source": "valuation ratio notes",
    "notes": "A ratio based on negative calculated FCF may also be negative."
  },
  {
    "field_name": "source_chf_thousand_to_public_beta_chf_million",
    "display_name": "Source CHF thousand to public beta CHF million normalization",
    "category": "unit normalization",
    "definition": "Documents companies whose annual-report source values are in CHF thousands while public beta financial amount fields are normalized to CHF millions.",
    "formula": "CHFm = CHFk / 1000",
    "unit": "millions of reporting currency",
    "source": "public beta unit convention",
    "notes": "Legacy source-thousands normalization; public output uses millions of the row's reporting currency."
  },
  {
    "field_name": "annual_report_kpi_chf_million",
    "display_name": "Annual report KPI in CHF million",
    "category": "unit convention",
    "definition": "Annual report key figure or KPI already reported in CHF millions and therefore not divided by 1000 for public beta presentation.",
    "formula": null,
    "unit": "millions of reporting currency",
    "source": "annual report key figures",
    "notes": "Issuer KPI already expressed in millions of reporting currency; no additional scaling is applied."
  },
  {
    "field_name": "fy2015_pre_listing_exclusion",
    "display_name": "FY2015 pre-listing exclusion",
    "category": "coverage caveat",
    "definition": "Marks FY2015 as excluded where no official full listed-company annual report exists and comparative columns are not used as standalone financial rows.",
    "formula": null,
    "unit": "text",
    "source": "public beta source notes",
    "notes": "Used where source coverage notes and financials/ratios/quality rows begin in different fiscal years."
  },
  {
    "field_name": "fiscal_period_label",
    "display_name": "Fiscal Period Label",
    "category": "identifier",
    "definition": "Dormakaba non-calendar fiscal period label such as FY2024/25.",
    "formula": null,
    "unit": "text",
    "source": "public beta source notes",
    "notes": "Shown only where present in the public beta schema."
  },
  {
    "field_name": "adjusted_EBITDA",
    "display_name": "Adjusted EBITDA",
    "category": "financial_apm",
    "definition": "Company APM adjusted EBITDA, kept separate from reported EBITDA.",
    "formula": null,
    "unit": "millions of reporting currency",
    "source": "public beta source notes",
    "notes": "Do not use as replacement for reported EBITDA."
  },
  {
    "field_name": "adjusted_EBIT",
    "display_name": "Adjusted EBIT",
    "category": "financial_apm",
    "definition": "Company APM adjusted EBIT, kept separate from reported EBIT.",
    "formula": null,
    "unit": "millions of reporting currency",
    "source": "public beta source notes",
    "notes": "Do not use as replacement for reported EBIT."
  },
  {
    "field_name": "net_income_group",
    "display_name": "Net Income Group",
    "category": "financial",
    "definition": "Total group net income including minority interests.",
    "formula": null,
    "unit": "millions of reporting currency",
    "source": "public beta source notes",
    "notes": "Preserved separately from owners net income."
  },
  {
    "field_name": "net_income_attributable_owners",
    "display_name": "Net Income Attributable To Owners",
    "category": "financial",
    "definition": "Net income attributable to owners of the parent.",
    "formula": null,
    "unit": "millions of reporting currency",
    "source": "public beta source notes",
    "notes": "Recommended mapping to standard net_income if only one net_income is available."
  },
  {
    "field_name": "EPS_basic",
    "display_name": "Basic EPS",
    "category": "per_share",
    "definition": "Basic earnings per share on pre-split basis.",
    "formula": null,
    "unit": "reporting currency per share",
    "source": "public beta source notes",
    "notes": "Recommended mapping to standard eps if only one EPS is available."
  },
  {
    "field_name": "EPS_diluted",
    "display_name": "Diluted EPS",
    "category": "per_share",
    "definition": "Diluted earnings per share on pre-split basis.",
    "formula": null,
    "unit": "reporting currency per share",
    "source": "public beta source notes",
    "notes": "Staged-only preservation field if core schema has only eps."
  },
  {
    "field_name": "split_adjustment_status",
    "display_name": "Split Adjustment Status",
    "category": "quality",
    "definition": "Documents that pre-split share values are stored with no 1-to-10 split adjustment.",
    "formula": null,
    "unit": "text",
    "source": "public beta source notes",
    "notes": "Applies to EPS, DPS, share price, market cap, and shares."
  }
]