{ "$defs": { "Assets": { "description": "Balance sheet assets.", "properties": { "accounts_receivable": { "format": "double", "type": [ "number", "null" ] }, "cash_and_equivalents": { "format": "double", "type": [ "number", "null" ] }, "total_assets": { "format": "double", "type": "number" } }, "required": [ "total_assets" ], "type": "object" }, "BalanceSheet": { "description": "Balance sheet.", "properties": { "assets": { "$ref": "#/$defs/Assets" }, "equity": { "$ref": "#/$defs/Equity" }, "liabilities": { "$ref": "#/$defs/Liabilities" } }, "required": [ "assets", "liabilities", "equity" ], "type": "object" }, "CashFlow": { "description": "Cash flow statement.", "properties": { "financing": { "format": "double", "type": [ "number", "null" ] }, "investing": { "format": "double", "type": [ "number", "null" ] }, "net_change": { "format": "double", "type": [ "number", "null" ] }, "operating": { "format": "double", "type": [ "number", "null" ] } }, "type": "object" }, "Equity": { "description": "Balance sheet equity.", "properties": { "total_equity": { "format": "double", "type": "number" } }, "required": [ "total_equity" ], "type": "object" }, "FinancialAssumption": { "description": "A financial model assumption.", "properties": { "description": { "type": "string" }, "evidence": { "type": [ "string", "null" ] }, "id": { "type": "string" }, "invalidation_condition": { "type": [ "string", "null" ] } }, "required": [ "id", "description" ], "type": "object" }, "FinancialModelCustom": { "description": "Typed custom extension data for `FinancialModel`.", "properties": { "assumptions": { "items": { "$ref": "#/$defs/FinancialAssumption" }, "type": "array" }, "description": { "type": [ "string", "null" ] }, "founder_contribution": { "anyOf": [ { "$ref": "#/$defs/FounderContribution" }, { "type": "null" } ] }, "fx_reference": { "anyOf": [ { "$ref": "#/$defs/FxReference" }, { "type": "null" } ] }, "german_payroll_burden": { "anyOf": [ { "$ref": "#/$defs/GermanPayrollBurden" }, { "type": "null" } ] }, "incorporation_status": { "type": [ "string", "null" ] }, "insurance": { "anyOf": [ { "$ref": "#/$defs/InsuranceCosts" }, { "type": "null" } ] }, "monthly_recurring_expenses_post_gmbh": { "anyOf": [ { "$ref": "#/$defs/MonthlyRecurringExpensesPostGmbh" }, { "type": "null" } ] }, "monthly_recurring_expenses_pre_formation": { "anyOf": [ { "$ref": "#/$defs/MonthlyRecurringExpensesPreFormation" }, { "type": "null" } ] }, "one_time_expenses": { "anyOf": [ { "$ref": "#/$defs/OneTimeExpenses" }, { "type": "null" } ] }, "per_employee_monthly_costs": { "anyOf": [ { "$ref": "#/$defs/PerEmployeeMonthlyCosts" }, { "type": "null" } ] }, "pre_seed_wandeldarlehen_scenarios": { "anyOf": [ { "$ref": "#/$defs/WandeldarlehenScenarios" }, { "type": "null" } ] }, "stage": { "type": [ "string", "null" ] } }, "type": "object" }, "FounderContribution": { "description": "Founder equity contribution details.", "properties": { "amount": { "format": "double", "type": [ "number", "null" ] }, "contributor": { "anyOf": [ { "$ref": "#/$defs/PathRef" }, { "type": "null" } ] }, "holding_vehicle": { "anyOf": [ { "$ref": "#/$defs/PathRef" }, { "type": "null" } ] }, "note": { "type": [ "string", "null" ] }, "type": { "type": [ "string", "null" ] } }, "type": "object" }, "FxReference": { "description": "Foreign exchange reference rates.", "properties": { "base_currency": { "type": [ "string", "null" ] }, "note": { "type": [ "string", "null" ] }, "usd_eur_rate": { "format": "double", "type": [ "number", "null" ] } }, "type": "object" }, "GermanPayrollBurden": { "description": "German employer payroll burden (Sozialversicherung).", "properties": { "components": { "additionalProperties": { "format": "double", "type": "number" }, "description": "Individual Sozialversicherung components by name (e.g. rentenversicherung, krankenversicherung).", "type": [ "object", "null" ] }, "employer_social_contribution_rate": { "description": "Overall employer social contribution rate (e.g. \"0.21\" or 0.21)." }, "lohnbuchhaltung_per_employee_monthly": { "format": "double", "type": [ "number", "null" ] }, "note": { "type": [ "string", "null" ] } }, "type": "object" }, "IncomeStatement": { "description": "Income statement.", "properties": { "cost_of_revenue": { "format": "double", "type": [ "number", "null" ] }, "gross_profit": { "format": "double", "type": [ "number", "null" ] }, "net_income": { "format": "double", "type": "number" }, "operating_expenses": { "anyOf": [ { "$ref": "#/$defs/OperatingExpenses" }, { "type": "null" } ] }, "operating_income": { "format": "double", "type": [ "number", "null" ] }, "revenue": { "format": "double", "type": "number" } }, "required": [ "revenue", "net_income" ], "type": "object" }, "InsuranceCosts": { "description": "Insurance cost details.", "properties": { "d_and_o_annual": { "format": "double", "type": [ "number", "null" ] }, "note": { "type": [ "string", "null" ] } }, "type": "object" }, "IsoCurrency": { "description": "ISO 4217 currency code.", "pattern": "^[A-Z]{3}$", "type": "string" }, "IsoDate": { "description": "ISO 8601 date (YYYY-MM-DD).", "format": "date", "type": "string" }, "Liabilities": { "description": "Balance sheet liabilities.", "properties": { "accounts_payable": { "format": "double", "type": [ "number", "null" ] }, "total_liabilities": { "format": "double", "type": "number" } }, "required": [ "total_liabilities" ], "type": "object" }, "MonthlyRecurringExpensesPostGmbh": { "description": "Monthly recurring expenses after GmbH formation.", "properties": { "ai_tooling": { "format": "double", "type": [ "number", "null" ] }, "apple_developer_amortized": { "format": "double", "type": [ "number", "null" ] }, "canva": { "format": "double", "type": [ "number", "null" ] }, "claude_max_per_user": { "format": "double", "type": [ "number", "null" ] }, "d_and_o_insurance_amortized": { "format": "double", "type": [ "number", "null" ] }, "github_enterprise_per_user": { "format": "double", "type": [ "number", "null" ] }, "google_workspace_per_user": { "format": "double", "type": [ "number", "null" ] }, "lohnbuchhaltung_per_employee": { "format": "double", "type": [ "number", "null" ] }, "note": { "type": [ "string", "null" ] }, "steuerberater_retainer_post_llc": { "format": "double", "type": [ "number", "null" ] } }, "type": "object" }, "MonthlyRecurringExpensesPreFormation": { "description": "Monthly recurring expenses before GmbH formation.", "properties": { "ai_tooling": { "format": "double", "type": [ "number", "null" ] }, "apple_developer_amortized": { "format": "double", "type": [ "number", "null" ] }, "canva": { "format": "double", "type": [ "number", "null" ] }, "claude_code": { "format": "double", "type": [ "number", "null" ] }, "google_workspace": { "format": "double", "type": [ "number", "null" ] }, "note": { "type": [ "string", "null" ] }, "steuerberater_retainer_pre_llc": { "format": "double", "type": [ "number", "null" ] }, "total": { "format": "double", "type": [ "number", "null" ] } }, "type": "object" }, "OneTimeExpenses": { "description": "One-time formation and setup expenses.", "properties": { "google_play_developer": { "format": "double", "type": [ "number", "null" ] }, "notary_plus_handelsregister": { "format": "double", "type": [ "number", "null" ] }, "note": { "type": [ "string", "null" ] }, "stammkapital_paid_in_at_formation": { "format": "double", "type": [ "number", "null" ] }, "stammkapital_total": { "format": "double", "type": [ "number", "null" ] } }, "type": "object" }, "OperatingExpenses": { "description": "Operating expenses breakdown.", "properties": { "general_and_administrative": { "format": "double", "type": [ "number", "null" ] }, "research_and_development": { "format": "double", "type": [ "number", "null" ] }, "sales_and_marketing": { "format": "double", "type": [ "number", "null" ] } }, "type": "object" }, "PathRef": { "description": "Path-based cross-reference relative to .corpospec/ root.\nPattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$`", "pattern": "^[a-z0-9_-]+(/[a-z0-9_.-]+)+$", "type": "string" }, "PerEmployeeMonthlyCosts": { "description": "Per-employee monthly tool costs.", "properties": { "claude_max_5x": { "format": "double", "type": [ "number", "null" ] }, "github_enterprise": { "format": "double", "type": [ "number", "null" ] }, "google_workspace_business_starter": { "format": "double", "type": [ "number", "null" ] }, "note": { "type": [ "string", "null" ] }, "total_per_employee": { "format": "double", "type": [ "number", "null" ] } }, "type": "object" }, "Period": { "description": "A time period with start and end dates.", "properties": { "end": { "anyOf": [ { "$ref": "#/$defs/IsoDate" }, { "type": "null" } ] }, "start": { "$ref": "#/$defs/IsoDate" }, "type": { "$ref": "#/$defs/PeriodType" } }, "required": [ "type", "start" ], "type": "object" }, "PeriodType": { "description": "Period type discriminator.", "enum": [ "instant", "duration" ], "type": "string" }, "WandeldarlehenScenario": { "additionalProperties": true, "description": "A single Wandeldarlehen dilution scenario.", "properties": { "cap": { "format": "double", "type": [ "number", "null" ] }, "dilution_pct": { "format": "double", "type": [ "number", "null" ] }, "founder_post_conversion_pct": { "format": "double", "type": [ "number", "null" ] }, "raise": { "format": "double", "type": [ "number", "null" ] } }, "type": "object" }, "WandeldarlehenScenarios": { "description": "Pre-seed Wandeldarlehen (convertible loan) scenario modelling.", "properties": { "currency": { "type": [ "string", "null" ] }, "discount": { "description": "Discount rate (may be string like \"0.20\" or numeric)." }, "instrument": { "type": [ "string", "null" ] }, "interest_rate": { "description": "Interest rate (may be string like \"0.05\" or numeric)." }, "note": { "type": [ "string", "null" ] }, "scenarios": { "items": { "$ref": "#/$defs/WandeldarlehenScenario" }, "type": "array" }, "target_amount": { "format": "double", "type": [ "number", "null" ] }, "valuation_cap_range": { "description": "Valuation cap range — may be a string or a `{min, max}` object." } }, "type": "object" } }, "$id": "https://corpospec.com/schemas/v0.7.1/financial-model.schema.json", "$schema": "https://json-schema.org/draft/2020-12/schema", "additionalProperties": false, "description": "Period financial data with concept names aligned to XBRL US-GAAP taxonomy.", "properties": { "balance_sheet": { "anyOf": [ { "$ref": "#/$defs/BalanceSheet" }, { "type": "null" } ] }, "cash_flow": { "anyOf": [ { "$ref": "#/$defs/CashFlow" }, { "type": "null" } ] }, "currency": { "$ref": "#/$defs/IsoCurrency" }, "custom": { "anyOf": [ { "$ref": "#/$defs/FinancialModelCustom" }, { "type": "null" } ] }, "entity": { "$ref": "#/$defs/PathRef" }, "id": { "$ref": "#/$defs/PathRef" }, "income_statement": { "anyOf": [ { "$ref": "#/$defs/IncomeStatement" }, { "type": "null" } ] }, "period": { "$ref": "#/$defs/Period" } }, "required": [ "id", "period", "entity", "currency" ], "title": "FinancialModel", "type": "object" }