---
title: "Transfer-Pricing Interquartile Range Benchmark"
method: POST
path: "/v1/tools/benchmark_tp_interquartile_range"
tags: ["TODO_TAGS_REVIEW"]
---

# Transfer-Pricing Interquartile Range Benchmark

`POST /v1/tools/benchmark_tp_interquartile_range`

## Request

- Base URL: `https://ainumbers.co`
- URL: `https://ainumbers.co/v1/tools/benchmark_tp_interquartile_range`
- Auth: none declared

OECD Transfer Pricing Guidelines Ch. III §3.57 interquartile-range arithmetic over a caller-declared array of already-selected comparable financial ratios: linear-interpolation quartiles (Q1/median/Q3), IQR, and a tested-party ratio-vs-range verdict (below/within/above range). Also computes the TNMM net-cost-plus and operating-margin ratios and the Berry ratio directly from caller-declared financial data. Comparable-set SELECTION and functional/DEMPE analysis are entirely caller judgment -- this kernel performs no comparability analysis and never opines on which PLI applies; it is pure downstream arithmetic on an already-selected set. Cross-links art-456 GloBE safe-harbour (consumes the same underlying entity financial data for a different regime). Zero network, zero PII.

**Tool URL:** https://ainumbers.co/chaingraph/art-473-interquartile-benchmark.html
**AP2/Policy Mandate export:** yes

## Request body

- object
  - `comparable_ratios` unknown[], required
    - unknown
  - `financials` unknown, required
  - `tested_party_ratio` number, required

## Response `200`

Successful tool execution result

- object
  - `comparable_count` integer
  - `iqr` number
  - `median` number
  - `missing_inputs` unknown[]
    - unknown
  - `not_a_comparable_selector` string
  - `q1` number
  - `q3` number
  - `range_verdict` string
  - `ratio_suite` object
    - `berry_ratio` number
    - `tnmm_net_cost_plus_margin` number
    - `tnmm_operating_margin` number
  - `sorted_comparable_ratios` number[]
  - `tested_party_ratio` number

---

[API](https://skmtc.dev/ainumbers/apis/ainumbers-co-fintech-intelligence-suite.md) · [All operations](https://skmtc.dev/ainumbers/apis/ainumbers-co-fintech-intelligence-suite/llms.txt) · [OpenAPI document](https://skmtc.dev/ainumbers/apis/ainumbers-co-fintech-intelligence-suite/revisions/b462e4f5bb28?raw)