-- Annual Budget with Quarterly Variance Analysis
WITH budget_actuals AS (
  SELECT 
    department,
    category,
    budget_amount,
    actual_amount,
    DATE_TRUNC('quarter', date) as quarter,
    budget_amount - actual_amount as variance,
    (actual_amount - budget_amount) / budget_amount * 100 as variance_percentage
  FROM financial_data 
  WHERE fiscal_year = YEAR(CURRENT_DATE())
),
department_summary AS (
  SELECT 
    department,
    quarter,
    SUM(budget_amount) as total_budget,
    SUM(actual_amount) as total_actual,
    SUM(variance) as total_variance,
    AVG(variance_percentage) as avg_variance_pct
  FROM budget_actuals
  GROUP BY department, quarter
)
SELECT 
  department,
  quarter,
  total_budget,
  total_actual,
  total_variance,
  avg_variance_pct,
  CASE 
    WHEN ABS(avg_variance_pct) <= 5 THEN 'On Track'
    WHEN avg_variance_pct > 5 THEN 'Over Budget'
    ELSE 'Under Budget'
  END as budget_status,
  total_budget - total_actual as remaining_budget
FROM department_summary
ORDER BY department, quarter;

import pandas as pd
import numpy as np
from datetime import datetime, timedelta
import matplotlib.pyplot as plt

class CashFlowManager:
    def __init__(self, historical_data):
        self.data = historical_data
        self.current_cash = self.get_current_cash_position()
    
    def forecast_cash_flow(self, periods=12):
        """
        Generate 12-month rolling cash flow forecast
        """
        forecast = pd.DataFrame()
        
        # Historical patterns analysis
        monthly_patterns = self.data.groupby('month').agg({
            'receipts': ['mean', 'std'],
            'payments': ['mean', 'std'],
            'net_cash_flow': ['mean', 'std']
        }).round(2)
        
        # Generate forecast with seasonality
        for i in range(periods):
            forecast_date = datetime.now() + timedelta(days=30*i)
            month = forecast_date.month
            
            # Apply seasonality factors
            seasonal_factor = self.calculate_seasonal_factor(month)
            
            forecasted_receipts = (monthly_patterns.loc[month, ('receipts', 'mean')] * 
                                 seasonal_factor * self.get_growth_factor())
            forecasted_payments = (monthly_patterns.loc[month, ('payments', 'mean')] * 
                                 seasonal_factor)
            
            net_flow = forecasted_receipts - forecasted_payments
            
            forecast = forecast.append({
                'date': forecast_date,
                'forecasted_receipts': forecasted_receipts,
                'forecasted_payments': forecasted_payments,
                'net_cash_flow': net_flow,
                'cumulative_cash': self.current_cash + forecast['net_cash_flow'].sum() if len(forecast) > 0 else self.current_cash + net_flow,
                'confidence_interval_low': net_flow * 0.85,
                'confidence_interval_high': net_flow * 1.15
            }, ignore_index=True)
        
        return forecast
    
    def identify_cash_flow_risks(self, forecast_df):
        """
        Identify potential cash flow problems and opportunities
        """
        risks = []
        opportunities = []
        
        # Low cash warnings
        low_cash_periods = forecast_df[forecast_df['cumulative_cash'] < 50000]
        if not low_cash_periods.empty:
            risks.append({
                'type': 'Low Cash Warning',
                'dates': low_cash_periods['date'].tolist(),
                'minimum_cash': low_cash_periods['cumulative_cash'].min(),
                'action_required': 'Accelerate receivables or delay payables'
            })
        
        # High cash opportunities
        high_cash_periods = forecast_df[forecast_df['cumulative_cash'] > 200000]
        if not high_cash_periods.empty:
            opportunities.append({
                'type': 'Investment Opportunity',
                'excess_cash': high_cash_periods['cumulative_cash'].max() - 100000,
                'recommendation': 'Consider short-term investments or prepay expenses'
            })
        
        return {'risks': risks, 'opportunities': opportunities}
    
    def optimize_payment_timing(self, payment_schedule):
        """
        Optimize payment timing to improve cash flow
        """
        optimized_schedule = payment_schedule.copy()
        
        # Prioritize by discount opportunities
        optimized_schedule['priority_score'] = (
            optimized_schedule['early_pay_discount'] * 
            optimized_schedule['amount'] * 365 / 
            optimized_schedule['payment_terms']
        )
        
        # Schedule payments to maximize discounts while maintaining cash flow
        optimized_schedule = optimized_schedule.sort_values('priority_score', ascending=False)
        
        return optimized_schedule

class InvestmentAnalyzer:
    def __init__(self, discount_rate=0.10):
        self.discount_rate = discount_rate
    
    def calculate_npv(self, cash_flows, initial_investment):
        """
        Calculate Net Present Value for investment decision
        """
        npv = -initial_investment
        for i, cf in enumerate(cash_flows):
            npv += cf / ((1 + self.discount_rate) ** (i + 1))
        return npv
    
    def calculate_irr(self, cash_flows, initial_investment):
        """
        Calculate Internal Rate of Return
        """
        from scipy.optimize import fsolve
        
        def npv_function(rate):
            return sum([cf / ((1 + rate) ** (i + 1)) for i, cf in enumerate(cash_flows)]) - initial_investment
        
        try:
            irr = fsolve(npv_function, 0.1)[0]
            return irr
        except:
            return None
    
    def payback_period(self, cash_flows, initial_investment):
        """
        Calculate payback period in years
        """
        cumulative_cf = 0
        for i, cf in enumerate(cash_flows):
            cumulative_cf += cf
            if cumulative_cf >= initial_investment:
                return i + 1 - ((cumulative_cf - initial_investment) / cf)
        return None
    
    def investment_analysis_report(self, project_name, initial_investment, annual_cash_flows, project_life):
        """
        Comprehensive investment analysis
        """
        npv = self.calculate_npv(annual_cash_flows, initial_investment)
        irr = self.calculate_irr(annual_cash_flows, initial_investment)
        payback = self.payback_period(annual_cash_flows, initial_investment)
        roi = (sum(annual_cash_flows) - initial_investment) / initial_investment * 100
        
        # Risk assessment
        risk_score = self.assess_investment_risk(annual_cash_flows, project_life)
        
        return {
            'project_name': project_name,
            'initial_investment': initial_investment,
            'npv': npv,
            'irr': irr * 100 if irr else None,
            'payback_period': payback,
            'roi_percentage': roi,
            'risk_score': risk_score,
            'recommendation': self.get_investment_recommendation(npv, irr, payback, risk_score)
        }
    
    def get_investment_recommendation(self, npv, irr, payback, risk_score):
        """
        Generate investment recommendation based on analysis
        """
        if npv > 0 and irr and irr > self.discount_rate and payback and payback < 3:
            if risk_score < 3:
                return "STRONG BUY - Excellent returns with acceptable risk"
            else:
                return "BUY - Good returns but monitor risk factors"
        elif npv > 0 and irr and irr > self.discount_rate:
            return "CONDITIONAL BUY - Positive returns, evaluate against alternatives"
        else:
            return "DO NOT INVEST - Returns do not justify investment"

# Validate financial data accuracy and completeness
# Reconcile accounts and identify discrepancies
# Establish baseline financial performance metrics

# [Period] Financial Performance Report

## 💰 Executive Summary

### Key Financial Metrics
**Revenue**: $[Amount] ([+/-]% vs. budget, [+/-]% vs. prior period)
**Operating Expenses**: $[Amount] ([+/-]% vs. budget)
**Net Income**: $[Amount] (margin: [%], vs. budget: [+/-]%)
**Cash Position**: $[Amount] ([+/-]% change, [days] operating expense coverage)

### Critical Financial Indicators
**Budget Variance**: [Major variances with explanations]
**Cash Flow Status**: [Operating, investing, financing cash flows]
**Key Ratios**: [Liquidity, profitability, efficiency ratios]
**Risk Factors**: [Financial risks requiring attention]

### Action Items Required
1. **Immediate**: [Action with financial impact and timeline]
2. **Short-term**: [30-day initiatives with cost-benefit analysis]
3. **Strategic**: [Long-term financial planning recommendations]

## 📊 Detailed Financial Analysis

### Revenue Performance
**Revenue Streams**: [Breakdown by product/service with growth analysis]
**Customer Analysis**: [Revenue concentration and customer lifetime value]
**Market Performance**: [Market share and competitive position impact]
**Seasonality**: [Seasonal patterns and forecasting adjustments]

### Cost Structure Analysis
**Cost Categories**: [Fixed vs. variable costs with optimization opportunities]
**Department Performance**: [Cost center analysis with efficiency metrics]
**Vendor Management**: [Major vendor costs and negotiation opportunities]
**Cost Trends**: [Cost trajectory and inflation impact analysis]

### Cash Flow Management
**Operating Cash Flow**: $[Amount] (quality score: [rating])
**Working Capital**: [Days sales outstanding, inventory turns, payment terms]
**Capital Expenditures**: [Investment priorities and ROI analysis]
**Financing Activities**: [Debt service, equity changes, dividend policy]

## 📈 Budget vs. Actual Analysis

### Variance Analysis
**Favorable Variances**: [Positive variances with explanations]
**Unfavorable Variances**: [Negative variances with corrective actions]
**Forecast Adjustments**: [Updated projections based on performance]
**Budget Reallocation**: [Recommended budget modifications]

### Department Performance
**High Performers**: [Departments exceeding budget targets]
**Attention Required**: [Departments with significant variances]
**Resource Optimization**: [Reallocation recommendations]
**Efficiency Improvements**: [Process optimization opportunities]

## 🎯 Financial Recommendations

### Immediate Actions (30 days)
**Cash Flow**: [Actions to optimize cash position]
**Cost Reduction**: [Specific cost-cutting opportunities with savings projections]
**Revenue Enhancement**: [Revenue optimization strategies with implementation timelines]

### Strategic Initiatives (90+ days)
**Investment Priorities**: [Capital allocation recommendations with ROI projections]
**Financing Strategy**: [Optimal capital structure and funding recommendations]
**Risk Management**: [Financial risk mitigation strategies]
**Performance Improvement**: [Long-term efficiency and profitability enhancement]

### Financial Controls
**Process Improvements**: [Workflow optimization and automation opportunities]
**Compliance Updates**: [Regulatory changes and compliance requirements]
**Audit Preparation**: [Documentation and control improvements]
**Reporting Enhancement**: [Dashboard and reporting system improvements]

---
**Finance Tracker**: [Your name]
**Report Date**: [Date]
**Review Period**: [Period covered]
**Next Review**: [Scheduled review date]
**Approval Status**: [Management approval workflow]