{"as_of": "2026-01-01T00:00:00Z", "company_id": "example-company", "contract_version": "fcf-user-result-1.0.0", "evidence": {"manual_reviews": [], "quality_assessments": [], "review_assessments": []}, "gate": {"assessment_id": "gate-019bcf6cfd236ccde6c5869ca3f8914c", "calculation_basis": ["formula:cash_fcf=operating_cash_flow-capital_expenditure-capitalized_software_development-other_required_capitalized_investments", "formula:cash_fcf_margin=cash_fcf/revenue", "formula:shareholder_fcf=cash_fcf-stock_based_compensation", "threshold:ttm_cash_fcf_margin>=0.05"], "canonical_digest": "019bcf6cfd236ccde6c5869ca3f8914c2a7dfce1c19f5195f07543c344881052", "explanation": "UNKNOWN under fcf-gate-0.1.0-calibration; quality=UNKNOWN; reasons=ANNUAL_FY_COMPONENT_COUNT_INVALID, MAPPING_VERSION_MISSING, QUALITY_EVIDENCE_MISSING, REQUIRED_GATE_INPUT_UNKNOWN, TTM_UNAVAILABLE, WP09_DILUTION_EVIDENCE_MISSING, WP09_REVIEW_COVERAGE_MISSING, WP09_SPECIAL_EFFECTS_EVIDENCE_MISSING, WP09_WORKING_CAPITAL_EVIDENCE_MISSING", "gate_rule_version": "fcf-gate-0.1.0-calibration", "is_automatic_pass": false, "is_positive": false, "presentation_tone": "unknown", "quality_label": "UNKNOWN – nicht feststellbar", "quality_status": "UNKNOWN", "reason_codes": ["ANNUAL_FY_COMPONENT_COUNT_INVALID", "MAPPING_VERSION_MISSING", "QUALITY_EVIDENCE_MISSING", "REQUIRED_GATE_INPUT_UNKNOWN", "TTM_UNAVAILABLE", "WP09_DILUTION_EVIDENCE_MISSING", "WP09_REVIEW_COVERAGE_MISSING", "WP09_SPECIAL_EFFECTS_EVIDENCE_MISSING", "WP09_WORKING_CAPITAL_EVIDENCE_MISSING"], "reasons": [{"code": "ANNUAL_FY_COMPONENT_COUNT_INVALID", "label": "Es liegen nicht genau drei FY-Komponenten vor."}, {"code": "MAPPING_VERSION_MISSING", "label": "Eine Mapping-Version für die Eingangsfakten fehlt."}, {"code": "QUALITY_EVIDENCE_MISSING", "label": "Der erforderliche Datenqualitätsnachweis fehlt."}, {"code": "REQUIRED_GATE_INPUT_UNKNOWN", "label": "Mindestens ein erforderlicher Gate-Eingang ist unbekannt."}, {"code": "TTM_UNAVAILABLE", "label": "TTM-Daten fehlen; eine aktuelle TTM-Aussage ist nicht möglich."}, {"code": "WP09_DILUTION_EVIDENCE_MISSING", "label": "Der WP-09-Nachweis für DILUTION fehlt."}, {"code": "WP09_REVIEW_COVERAGE_MISSING", "label": "Die erforderliche WP-09-Review-Abdeckung ist unvollständig."}, {"code": "WP09_SPECIAL_EFFECTS_EVIDENCE_MISSING", "label": "Der WP-09-Nachweis für SPECIAL EFFECTS fehlt."}, {"code": "WP09_WORKING_CAPITAL_EVIDENCE_MISSING", "label": "Der WP-09-Nachweis für WORKING CAPITAL fehlt."}], "status": "UNKNOWN", "status_label": "UNKNOWN – keine belastbare Aussage", "status_message": "Keine belastbare Aussage: Erforderliche Daten oder Evidenz fehlen, sind ungültig oder nicht vergleichbar."}, "limitations": [{"code": "UNKNOWN_NOT_POSITIVE", "message": "Keine belastbare Aussage möglich; UNKNOWN ist kein positives Ergebnis."}, {"code": "ANNUAL_FY_COMPONENT_COUNT_INVALID", "message": "Es liegen nicht genau drei FY-Komponenten vor."}, {"code": "MAPPING_VERSION_MISSING", "message": "Eine Mapping-Version für die Eingangsfakten fehlt."}, {"code": "QUALITY_EVIDENCE_MISSING", "message": "Der erforderliche Datenqualitätsnachweis fehlt."}, {"code": "REQUIRED_GATE_INPUT_UNKNOWN", "message": "Mindestens ein erforderlicher Gate-Eingang ist unbekannt."}, {"code": "TTM_UNAVAILABLE", "message": "TTM-Daten fehlen; eine aktuelle TTM-Aussage ist nicht möglich."}, {"code": "WP09_DILUTION_EVIDENCE_MISSING", "message": "Der WP-09-Nachweis für DILUTION fehlt."}, {"code": "WP09_REVIEW_COVERAGE_MISSING", "message": "Die erforderliche WP-09-Review-Abdeckung ist unvollständig."}, {"code": "WP09_SPECIAL_EFFECTS_EVIDENCE_MISSING", "message": "Der WP-09-Nachweis für SPECIAL EFFECTS fehlt."}, {"code": "WP09_WORKING_CAPITAL_EVIDENCE_MISSING", "message": "Der WP-09-Nachweis für WORKING CAPITAL fehlt."}], "metrics": {"annual": [], "ttm": null}, "provenance": {"calculation_basis": ["formula:cash_fcf=operating_cash_flow-capital_expenditure-capitalized_software_development-other_required_capitalized_investments", "formula:cash_fcf_margin=cash_fcf/revenue", "formula:shareholder_fcf=cash_fcf-stock_based_compensation", "threshold:ttm_cash_fcf_margin>=0.05"], "calculation_results": [], "calculation_versions": ["fcf-1.0.0"], "definition_versions": ["1.0.0"], "gate_assessment_digest": "019bcf6cfd236ccde6c5869ca3f8914c2a7dfce1c19f5195f07543c344881052", "gate_input_set_digest": "50f164308f09095dcbc3e2ae376e8f6b3ecb38a83159ba6001037e25af73ec10", "input_calculation_results": [], "input_facts": [], "mapping_versions": [], "periods": [], "source_references": ["http:example"], "sources": [{"reference": "http:example"}], "units": ["UNKNOWN"]}, "record_type": "FCFUserResult"}