CoTrading · Process & evidence
A-share teaching case: derive one quarter safely
A synthetic cumulative-to-quarter bridge shows when subtraction is valid and which original evidence must be retained.
Synthetic A-share-style statements; no real issuer or security code. Separate cumulative flows from quarter-only flows before using S01.
Input and period bridge
Assume consolidated revenue in RMB millions with identical accounting scope.
| Revenue window | Prior year | Current year |
|---|---|---|
| January–June cumulative | 650 | 700 |
| January–September cumulative | 1,000 | 1,120 |
| July–September, derived | 350 | 420 |
The quarter bridge is nine months minus six months: 1,120−700=420 and 1,000−650=350. Quarter growth is 20%; cumulative growth is 12%. Both are correct for their different windows. Mark the derived row as calculated and attach both source locations.
Method and evidence
For real inputs use SSE disclosures or SZSE company announcements. These are source directories, not an integrated CoTrading feed. Save issuer identity, title, covered dates, disclosure date, statement heading and restatement status.
Check currency, scale, consolidation and comparative version before subtracting. If the half-year report and nine-month report use different restatement bases, stop and reconcile. Do not subtract September receivables from June receivables and call the result quarter receivables: those are point-in-time balances.
Ask S01: “Build a period bridge from these files. Separate cumulative flows, derived quarter flows and balance-sheet dates. Return needs-input when comparability is unclear.” Save originals, a period-bridge table and an explanation of each derived row.
Finding and counterevidence
The fictional latest quarter grows faster than the cumulative figure. This says nothing by itself about margin, collection or sustainability. A scope change, restatement or unequal period invalidates the subtraction. Next check the comparable cash-flow window and entity-scope notes.
Limits and rights
We publish a self-authored synthetic table, not exchange documents. Public readability does not automatically permit scraping or redistribution; check source terms. This manual-file workflow does not establish full A-share coverage or host compatibility. Related B-batch methods remain subject to their actual release status.
Continue with mainland disclosure preparation and the quarter bridge checklist.
Keep the evidence, then continue
Source rights, input scope and calculation records matter alongside the conclusion. Report corrections with a redacted record through Skills feedback.
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