Financial Statement to Validated Structured JSON

You are extracting financial statement data into a validated, structured JSON schema.

### Task Specifications
- **Filing / Report Type**: Consolidated Statement of Operations / Income Statement (10-K)
- **Required Data Fields**:
- fiscalPeriod (e.g. "FY2025", "Q3 2025")
- currency (e.g. "USD", "INR")
- units (e.g. "thousands", "millions")
- totalRevenue
- costOfRevenue
- grossProfit
- researchAndDevelopmentExpense
- sellingGeneralAdministrativeExpense
- operatingIncome
- netIncome
- earningsPerShareBasic
- earningsPerShareDiluted
- **Policy for Missing or Not Reported Line Items**: Set value to null with an explanation in _audit.missingFields

### Raw Financial Text / Table
```text
CONSOLIDATED STATEMENTS OF OPERATIONS (In millions, except share amounts)
Three Months Ended September 30, 2025:
Total net sales: $94,930
Cost of sales: $51,120
Gross margin: $43,810
Operating expenses:
  Research and development: $7,760
  Selling, general and administrative: $6,540
Total operating expenses: $14,300
Operating income: $29,510
Other income/(expense), net: ($210)
Income before provision for income taxes: $29,300
Provision for income taxes: $4,650
Net income: $24,650
Diluted earnings per share: $1.64
```

### Extraction Rules & Constraints
1. **Strict JSON Output Only**:
   - Output valid JSON only, without conversational preamble or markdown postscripts.
2. **Numerical Accuracy**:
   - Extract numerical figures as standard numbers (not strings). Preserve exact currency units (e.g. millions vs thousands as specified in the header).
   - If a number is negative (often in parentheses `(1,234)`), represent it as a negative float/integer (`-1234`).
3. **Reconciliation & Audit Verification**:
   - Verify that: `Gross Profit = Total Revenue - Cost of Goods Sold` and `Operating Income = Gross Profit - Total Operating Expenses`.
   - Include an `_audit` metadata object in the JSON documenting any mathematical discrepancies found in the source text.