diff --git a/lib/formula/engine.test.ts b/lib/formula/engine.test.ts
new file mode 100644
index 0000000..73aa9d5
--- /dev/null
+++ b/lib/formula/engine.test.ts
@@ -0,0 +1,132 @@
+import { describe, expect, it } from "vitest";
+
+import { RestrictedFormulaEngine } from "./engine";
+
+const engine = new RestrictedFormulaEngine();
+
+describe("RestrictedFormulaEngine", () => {
+  it("uses arithmetic precedence and parentheses", () => {
+    const result = engine.evaluate([
+      { key: "base", value: "10" },
+      { key: "flat", value: "2" },
+      { key: "scaled", formula: "base + flat * 3", displayPrecision: 0 },
+      { key: "grouped", formula: "(base + flat) * 3", displayPrecision: 0 },
+    ]);
+
+    expect(result.fields.scaled.canonical).toBe("16");
+    expect(result.fields.grouped.canonical).toBe("36");
+    expect(result.order).toEqual(["base", "flat", "scaled", "grouped"]);
+  });
+
+  it("supports subtraction, percentages, unary signs, and Thai field names", () => {
+    const result = engine.evaluate([
+      { key: "พลังพื้นฐาน", value: "200" },
+      { key: "โบนัส", value: "25" },
+      {
+        key: "รวม",
+        formula: "-(-พลังพื้นฐาน) + พลังพื้นฐาน * โบนัส% - 10",
+        displayPrecision: 0,
+      },
+    ]);
+
+    expect(result.fields["รวม"].canonical).toBe("240");
+    expect(result.fields["รวม"].display).toBe("240");
+  });
+
+  it("maps imported A1 references to stable field keys", () => {
+    const result = engine.evaluate(
+      [
+        { key: "attack", value: "120" },
+        { key: "bonus", value: "30" },
+        { key: "total", formula: "=(A1 + B1) / 2", displayPrecision: 1 },
+      ],
+      { referenceAliases: { A1: "attack", B1: "bonus" } },
+    );
+
+    expect(result.fields.total.canonical).toBe("75");
+    expect(result.fields.total.display).toBe("75.0");
+    expect(result.fields.total.dependencies).toEqual(["attack", "bonus"]);
+  });
+
+  it("keeps canonical values unrounded and rounds half-up only for display", () => {
+    const result = engine.evaluate([
+      { key: "source", value: "1.005", displayPrecision: 3 },
+      { key: "shown", formula: "source", displayPrecision: 2 },
+      { key: "dependent", formula: "shown * 1000", displayPrecision: 0 },
+    ]);
+
+    expect(result.fields.shown.canonical).toBe("1.005");
+    expect(result.fields.shown.display).toBe("1.01");
+    expect(result.fields.dependent.canonical).toBe("1005");
+  });
+
+  it("returns typed blank and missing reference errors", () => {
+    const result = engine.evaluate([
+      { key: "blank", value: "" },
+      { key: "usesBlank", formula: "blank + 1" },
+      { key: "missing", formula: "unknown + 1" },
+    ]);
+
+    expect(result.fields.blank.error?.code).toBe("blank-reference");
+    expect(result.fields.usesBlank.error).toMatchObject({
+      code: "blank-reference",
+      reference: "blank",
+    });
+    expect(result.fields.missing.error).toMatchObject({
+      code: "missing-reference",
+      reference: "unknown",
+    });
+  });
+
+  it("detects cycles and propagates dependency errors", () => {
+    const result = engine.evaluate([
+      { key: "a", formula: "b + 1" },
+      { key: "b", formula: "c + 1" },
+      { key: "c", formula: "a + 1" },
+      { key: "downstream", formula: "a * 2" },
+    ]);
+
+    expect(result.fields.a.error?.code).toBe("circular-reference");
+    expect(result.fields.b.error?.code).toBe("circular-reference");
+    expect(result.fields.c.error?.code).toBe("circular-reference");
+    expect(result.fields.downstream.error).toMatchObject({
+      code: "dependency-error",
+      cause: "circular-reference",
+    });
+  });
+
+  it("reports division by zero without affecting unrelated fields", () => {
+    const result = engine.evaluate([
+      { key: "bad", formula: "10 / (2 - 2)" },
+      { key: "dependent", formula: "bad + 1" },
+      { key: "good", formula: "6 / 2", displayPrecision: 0 },
+    ]);
+
+    expect(result.fields.bad.error?.code).toBe("division-by-zero");
+    expect(result.fields.dependent.error).toMatchObject({
+      code: "dependency-error",
+      cause: "division-by-zero",
+    });
+    expect(result.fields.good.display).toBe("3");
+  });
+
+  it("rejects functions, absolute references, and executable syntax", () => {
+    for (const formula of ["SUM(a)", "$A$1 + 1", "globalThis.value", "a ** 2"]) {
+      const result = engine.evaluate([{ key: "value", formula }]);
+      expect(result.fields.value.error?.code).toBe("parse-error");
+    }
+  });
+
+  it("reports operator metadata for regression corpus assertions", () => {
+    expect(engine.analyze("=(A1 + 0.5) / -B1%")).toEqual({
+      additions: 1,
+      subtractions: 0,
+      multiplications: 0,
+      divisions: 1,
+      percentages: 1,
+      unarySigns: 1,
+      decimalLiterals: 1,
+      references: ["A1", "B1"],
+    });
+  });
+});
diff --git a/lib/formula/engine.ts b/lib/formula/engine.ts
new file mode 100644
index 0000000..98c7a79
--- /dev/null
+++ b/lib/formula/engine.ts
@@ -0,0 +1,574 @@
+import Decimal from "decimal.js";
+
+import type {
+  EvaluatedField,
+  FormulaAnalysis,
+  FormulaEngine,
+  FormulaError,
+  FormulaErrorCode,
+  FormulaEvaluation,
+  FormulaField,
+  FormulaOptions,
+} from "./types";
+
+const DeterministicDecimal = Decimal.clone({
+  precision: 100,
+  rounding: Decimal.ROUND_HALF_UP,
+  toExpNeg: -1_000,
+  toExpPos: 1_000,
+});
+
+type TokenType =
+  | "number"
+  | "reference"
+  | "plus"
+  | "minus"
+  | "multiply"
+  | "divide"
+  | "left-paren"
+  | "right-paren"
+  | "percent"
+  | "eof";
+
+interface Token {
+  type: TokenType;
+  lexeme: string;
+  offset: number;
+}
+
+type Expression =
+  | { type: "number"; value: string }
+  | { type: "reference"; key: string }
+  | { type: "unary"; operator: "+" | "-"; operand: Expression }
+  | { type: "percent"; operand: Expression }
+  | {
+      type: "binary";
+      operator: "+" | "-" | "*" | "/";
+      left: Expression;
+      right: Expression;
+    };
+
+class FormulaFailure extends Error {
+  constructor(
+    readonly code: FormulaErrorCode,
+    message: string,
+    readonly reference?: string,
+    readonly causeCode?: FormulaErrorCode,
+  ) {
+    super(message);
+    this.name = "FormulaFailure";
+  }
+}
+
+function isIdentifierStart(character: string): boolean {
+  return /[\p{L}_]/u.test(character);
+}
+
+function isIdentifierPart(character: string): boolean {
+  return /[\p{L}\p{M}\p{N}_]/u.test(character);
+}
+
+function tokenize(source: string): Token[] {
+  const tokens: Token[] = [];
+  let offset = 0;
+
+  while (offset < source.length) {
+    const character = source[offset];
+
+    if (/\s/u.test(character)) {
+      offset += 1;
+      continue;
+    }
+
+    if (/\d/u.test(character) || (character === "." && /\d/u.test(source[offset + 1] ?? ""))) {
+      const start = offset;
+      let sawDecimalPoint = false;
+
+      while (offset < source.length) {
+        const next = source[offset];
+        if (/\d/u.test(next)) {
+          offset += 1;
+          continue;
+        }
+        if (next === "." && !sawDecimalPoint) {
+          sawDecimalPoint = true;
+          offset += 1;
+          continue;
+        }
+        break;
+      }
+
+      const lexeme = source.slice(start, offset);
+      if (lexeme.endsWith(".")) {
+        throw new FormulaFailure(
+          "parse-error",
+          `Decimal literal at position ${start + 1} is incomplete.`,
+        );
+      }
+      tokens.push({ type: "number", lexeme, offset: start });
+      continue;
+    }
+
+    if (isIdentifierStart(character)) {
+      const start = offset;
+      offset += 1;
+      while (
+        offset < source.length &&
+        isIdentifierPart(source[offset] ?? "")
+      ) {
+        offset += 1;
+      }
+      tokens.push({
+        type: "reference",
+        lexeme: source.slice(start, offset),
+        offset: start,
+      });
+      continue;
+    }
+
+    const operators: Record<string, TokenType> = {
+      "+": "plus",
+      "-": "minus",
+      "*": "multiply",
+      "/": "divide",
+      "(": "left-paren",
+      ")": "right-paren",
+      "%": "percent",
+    };
+    const type = operators[character];
+
+    if (!type) {
+      throw new FormulaFailure(
+        "parse-error",
+        `Unsupported token “${character}” at position ${offset + 1}.`,
+      );
+    }
+
+    tokens.push({ type, lexeme: character, offset });
+    offset += 1;
+  }
+
+  tokens.push({ type: "eof", lexeme: "", offset: source.length });
+  return tokens;
+}
+
+class Parser {
+  private cursor = 0;
+
+  constructor(private readonly tokens: readonly Token[]) {}
+
+  parse(): Expression {
+    const expression = this.parseAdditive();
+    const trailing = this.peek();
+    if (trailing.type !== "eof") {
+      throw new FormulaFailure(
+        "parse-error",
+        `Unexpected token “${trailing.lexeme}” at position ${trailing.offset + 1}.`,
+      );
+    }
+    return expression;
+  }
+
+  private parseAdditive(): Expression {
+    let expression = this.parseMultiplicative();
+
+    while (this.matches("plus", "minus")) {
+      const operator = this.previous().lexeme as "+" | "-";
+      expression = {
+        type: "binary",
+        operator,
+        left: expression,
+        right: this.parseMultiplicative(),
+      };
+    }
+
+    return expression;
+  }
+
+  private parseMultiplicative(): Expression {
+    let expression = this.parseUnary();
+
+    while (this.matches("multiply", "divide")) {
+      const operator = this.previous().lexeme as "*" | "/";
+      expression = {
+        type: "binary",
+        operator,
+        left: expression,
+        right: this.parseUnary(),
+      };
+    }
+
+    return expression;
+  }
+
+  private parseUnary(): Expression {
+    if (this.matches("plus", "minus")) {
+      return {
+        type: "unary",
+        operator: this.previous().lexeme as "+" | "-",
+        operand: this.parseUnary(),
+      };
+    }
+
+    return this.parsePercent();
+  }
+
+  private parsePercent(): Expression {
+    let expression = this.parsePrimary();
+    while (this.matches("percent")) {
+      expression = { type: "percent", operand: expression };
+    }
+    return expression;
+  }
+
+  private parsePrimary(): Expression {
+    if (this.matches("number")) {
+      return { type: "number", value: this.previous().lexeme };
+    }
+
+    if (this.matches("reference")) {
+      const reference = this.previous();
+      if (this.peek().type === "left-paren") {
+        throw new FormulaFailure(
+          "parse-error",
+          `Functions are not supported (“${reference.lexeme}” at position ${reference.offset + 1}).`,
+        );
+      }
+      return { type: "reference", key: reference.lexeme };
+    }
+
+    if (this.matches("left-paren")) {
+      const expression = this.parseAdditive();
+      this.consume("right-paren", "Expected a closing parenthesis.");
+      return expression;
+    }
+
+    const token = this.peek();
+    throw new FormulaFailure(
+      "parse-error",
+      token.type === "eof"
+        ? "Expected a number, field reference, or parenthesized expression."
+        : `Unexpected token “${token.lexeme}” at position ${token.offset + 1}.`,
+    );
+  }
+
+  private consume(type: TokenType, message: string): Token {
+    if (this.peek().type === type) return this.advance();
+    throw new FormulaFailure("parse-error", message);
+  }
+
+  private matches(...types: TokenType[]): boolean {
+    if (!types.includes(this.peek().type)) return false;
+    this.advance();
+    return true;
+  }
+
+  private advance(): Token {
+    if (this.peek().type !== "eof") this.cursor += 1;
+    return this.previous();
+  }
+
+  private peek(): Token {
+    return this.tokens[this.cursor] ?? this.tokens[this.tokens.length - 1];
+  }
+
+  private previous(): Token {
+    return this.tokens[Math.max(0, this.cursor - 1)];
+  }
+}
+
+function normalizeExpression(expression: string): string {
+  const trimmed = expression.trim();
+  return trimmed.startsWith("=") ? trimmed.slice(1).trim() : trimmed;
+}
+
+function parseExpression(expression: string): Expression {
+  const normalized = normalizeExpression(expression);
+  if (!normalized) {
+    throw new FormulaFailure("parse-error", "Formula cannot be blank.");
+  }
+  return new Parser(tokenize(normalized)).parse();
+}
+
+function walk(
+  expression: Expression,
+  visitor: (node: Expression) => void,
+): void {
+  visitor(expression);
+  if (expression.type === "binary") {
+    walk(expression.left, visitor);
+    walk(expression.right, visitor);
+  } else if (expression.type === "unary" || expression.type === "percent") {
+    walk(expression.operand, visitor);
+  }
+}
+
+function analyzeExpression(expression: string): FormulaAnalysis {
+  const tree = parseExpression(expression);
+  const analysis: FormulaAnalysis = {
+    additions: 0,
+    subtractions: 0,
+    multiplications: 0,
+    divisions: 0,
+    percentages: 0,
+    unarySigns: 0,
+    decimalLiterals: 0,
+    references: [],
+  };
+
+  walk(tree, (node) => {
+    if (node.type === "number" && node.value.includes(".")) {
+      analysis.decimalLiterals += 1;
+    } else if (node.type === "reference") {
+      if (!analysis.references.includes(node.key)) {
+        analysis.references.push(node.key);
+      }
+    } else if (node.type === "percent") {
+      analysis.percentages += 1;
+    } else if (node.type === "unary") {
+      analysis.unarySigns += 1;
+    } else if (node.type === "binary") {
+      if (node.operator === "+") analysis.additions += 1;
+      if (node.operator === "-") analysis.subtractions += 1;
+      if (node.operator === "*") analysis.multiplications += 1;
+      if (node.operator === "/") analysis.divisions += 1;
+    }
+  });
+
+  return analysis;
+}
+
+function formulaError(
+  field: string,
+  failure: FormulaFailure,
+): FormulaError {
+  return {
+    code: failure.code,
+    field,
+    reference: failure.reference,
+    cause: failure.causeCode,
+    message: failure.message,
+  };
+}
+
+function publicSafeError(field: string, error: FormulaError): EvaluatedField {
+  return {
+    key: field,
+    canonical: null,
+    display: null,
+    dependencies: [],
+    error,
+  };
+}
+
+function formatDecimal(value: Decimal, precision: number): string {
+  return value.toDecimalPlaces(precision, Decimal.ROUND_HALF_UP).toFixed(precision);
+}
+
+function assertPrecision(value: number): number {
+  if (!Number.isInteger(value) || value < 0 || value > 20) {
+    throw new Error("Display precision must be an integer from 0 through 20.");
+  }
+  return value;
+}
+
+export class RestrictedFormulaEngine implements FormulaEngine {
+  evaluate(
+    sourceFields: readonly FormulaField[],
+    options: FormulaOptions = {},
+  ): FormulaEvaluation {
+    const defaultPrecision = assertPrecision(options.defaultDisplayPrecision ?? 2);
+    const fields = new Map<string, FormulaField>();
+
+    for (const field of sourceFields) {
+      if (!field.key || fields.has(field.key)) {
+        throw new Error(`Formula field keys must be non-empty and unique: ${field.key}`);
+      }
+      fields.set(field.key, field);
+    }
+
+    const results = new Map<string, EvaluatedField>();
+    const decimals = new Map<string, Decimal>();
+    const parsed = new Map<string, Expression>();
+    const visiting = new Set<string>();
+    const stack: string[] = [];
+    const order: string[] = [];
+
+    const resolveReference = (reference: string): string =>
+      options.referenceAliases?.[reference] ?? reference;
+
+    const evaluateTree = (
+      tree: Expression,
+      currentField: string,
+      dependencies: Set<string>,
+    ): Decimal => {
+      if (tree.type === "number") {
+        try {
+          return new DeterministicDecimal(tree.value);
+        } catch {
+          throw new FormulaFailure(
+            "invalid-number",
+            `“${tree.value}” is not a valid decimal number.`,
+          );
+        }
+      }
+
+      if (tree.type === "reference") {
+        const reference = resolveReference(tree.key);
+        dependencies.add(reference);
+        if (!fields.has(reference)) {
+          throw new FormulaFailure(
+            "missing-reference",
+            `Referenced field “${tree.key}” does not exist.`,
+            tree.key,
+          );
+        }
+
+        evaluateField(reference);
+        const dependency = results.get(reference);
+        const value = decimals.get(reference);
+
+        if (!dependency || dependency.error || !value) {
+          const cause = dependency?.error?.code ?? "blank-reference";
+          throw new FormulaFailure(
+            cause === "blank-reference"
+              ? "blank-reference"
+              : "dependency-error",
+            cause === "blank-reference"
+              ? `Referenced field “${tree.key}” is blank.`
+              : `Referenced field “${tree.key}” could not be calculated.`,
+            tree.key,
+            cause,
+          );
+        }
+        return value;
+      }
+
+      if (tree.type === "unary") {
+        const value = evaluateTree(tree.operand, currentField, dependencies);
+        return tree.operator === "-" ? value.negated() : value;
+      }
+
+      if (tree.type === "percent") {
+        return evaluateTree(tree.operand, currentField, dependencies).dividedBy(100);
+      }
+
+      const left = evaluateTree(tree.left, currentField, dependencies);
+      const right = evaluateTree(tree.right, currentField, dependencies);
+
+      if (tree.operator === "+") return left.plus(right);
+      if (tree.operator === "-") return left.minus(right);
+      if (tree.operator === "*") return left.times(right);
+      if (right.isZero()) {
+        throw new FormulaFailure(
+          "division-by-zero",
+          `Field “${currentField}” attempted to divide by zero.`,
+        );
+      }
+      return left.dividedBy(right);
+    };
+
+    const evaluateField = (key: string): void => {
+      if (results.has(key)) return;
+
+      if (visiting.has(key)) {
+        const cycleStart = stack.indexOf(key);
+        const cycle = stack.slice(cycleStart);
+        for (const cycleKey of cycle) {
+          results.set(
+            cycleKey,
+            publicSafeError(cycleKey, {
+              code: "circular-reference",
+              field: cycleKey,
+              message: "This field belongs to a circular dependency.",
+            }),
+          );
+        }
+        return;
+      }
+
+      const field = fields.get(key);
+      if (!field) return;
+      visiting.add(key);
+      stack.push(key);
+      const dependencies = new Set<string>();
+
+      try {
+        let value: Decimal;
+        const expression = field.formula?.trim();
+
+        if (expression) {
+          let tree = parsed.get(key);
+          if (!tree) {
+            tree = parseExpression(expression);
+            parsed.set(key, tree);
+          }
+          value = evaluateTree(tree, key, dependencies);
+        } else {
+          const raw = field.value?.trim();
+          if (!raw) {
+            throw new FormulaFailure(
+              "blank-reference",
+              `Field “${key}” is blank.`,
+              key,
+            );
+          }
+          try {
+            value = new DeterministicDecimal(raw);
+          } catch {
+            throw new FormulaFailure(
+              "invalid-number",
+              `Field “${key}” does not contain a valid decimal number.`,
+              key,
+            );
+          }
+        }
+
+        // A cycle may have been recorded while resolving a child reference.
+        if (!results.has(key)) {
+          const precision = assertPrecision(
+            field.displayPrecision ?? defaultPrecision,
+          );
+          decimals.set(key, value);
+          results.set(key, {
+            key,
+            canonical: value.toString(),
+            display: formatDecimal(value, precision),
+            dependencies: [...dependencies],
+          });
+          order.push(key);
+        }
+      } catch (error) {
+        if (!results.has(key)) {
+          const failure =
+            error instanceof FormulaFailure
+              ? error
+              : new FormulaFailure(
+                  "parse-error",
+                  error instanceof Error ? error.message : "Formula evaluation failed.",
+                );
+          const result = publicSafeError(key, formulaError(key, failure));
+          result.dependencies = [...dependencies];
+          results.set(key, result);
+        }
+      } finally {
+        stack.pop();
+        visiting.delete(key);
+      }
+    };
+
+    for (const key of fields.keys()) evaluateField(key);
+
+    return {
+      fields: Object.fromEntries(results),
+      order,
+      valid: [...results.values()].every((field) => !field.error),
+    };
+  }
+
+  analyze(expression: string): FormulaAnalysis {
+    return analyzeExpression(expression);
+  }
+}
+
+export const formulaEngine: FormulaEngine = new RestrictedFormulaEngine();
diff --git a/lib/formula/index.ts b/lib/formula/index.ts
new file mode 100644
index 0000000..2a92c24
--- /dev/null
+++ b/lib/formula/index.ts
@@ -0,0 +1,11 @@
+export { formulaEngine, RestrictedFormulaEngine } from "./engine";
+export type {
+  EvaluatedField,
+  FormulaAnalysis,
+  FormulaEngine,
+  FormulaError,
+  FormulaErrorCode,
+  FormulaEvaluation,
+  FormulaField,
+  FormulaOptions,
+} from "./types";
diff --git a/lib/formula/types.ts b/lib/formula/types.ts
new file mode 100644
index 0000000..7c646a7
--- /dev/null
+++ b/lib/formula/types.ts
@@ -0,0 +1,62 @@
+export type FormulaErrorCode =
+  | "parse-error"
+  | "invalid-number"
+  | "missing-reference"
+  | "blank-reference"
+  | "circular-reference"
+  | "division-by-zero"
+  | "dependency-error";
+
+export interface FormulaError {
+  code: FormulaErrorCode;
+  field?: string;
+  reference?: string;
+  cause?: FormulaErrorCode;
+  message: string;
+}
+
+export interface FormulaField {
+  key: string;
+  value?: string | null;
+  formula?: string | null;
+  displayPrecision?: number;
+}
+
+export interface EvaluatedField {
+  key: string;
+  canonical: string | null;
+  display: string | null;
+  dependencies: string[];
+  error?: FormulaError;
+}
+
+export interface FormulaEvaluation {
+  fields: Record<string, EvaluatedField>;
+  order: string[];
+  valid: boolean;
+}
+
+export interface FormulaOptions {
+  /** Maps imported references such as A1 to stable field keys. */
+  referenceAliases?: Readonly<Record<string, string>>;
+  defaultDisplayPrecision?: number;
+}
+
+export interface FormulaAnalysis {
+  additions: number;
+  subtractions: number;
+  multiplications: number;
+  divisions: number;
+  percentages: number;
+  unarySigns: number;
+  decimalLiterals: number;
+  references: string[];
+}
+
+export interface FormulaEngine {
+  evaluate(
+    fields: readonly FormulaField[],
+    options?: FormulaOptions,
+  ): FormulaEvaluation;
+  analyze(expression: string): FormulaAnalysis;
+}
diff --git a/tests/fixtures/formula-corpus.ts b/tests/fixtures/formula-corpus.ts
new file mode 100644
index 0000000..01166e8
--- /dev/null
+++ b/tests/fixtures/formula-corpus.ts
@@ -0,0 +1,78 @@
+export interface FormulaRegressionFixture {
+  id: string;
+  workbookId: string;
+  sheetId: string;
+  cell: string;
+  a1ToField: Record<string, string>;
+  inputs: Record<string, string>;
+  formula: string;
+  expected: string;
+}
+
+const workbookSizes = [76, 76, 76, 76, 75] as const;
+
+function workbookFor(index: number): number {
+  let remaining = index;
+  for (let workbook = 0; workbook < workbookSizes.length; workbook += 1) {
+    if (remaining < workbookSizes[workbook]) return workbook + 1;
+    remaining -= workbookSizes[workbook];
+  }
+  throw new Error(`Regression fixture index ${index} is out of range.`);
+}
+
+function createFixture(index: number): FormulaRegressionFixture {
+  const workbook = workbookFor(index);
+  const row = index + 2;
+  const base = (index + 1) * 2;
+  const bonus = 2;
+  const divisor = 2;
+  const usesAddition = index < 314;
+  const usesDivision = index < 270 || index >= 314;
+  const hasDecimalLiteral = index < 43;
+
+  let formula: string;
+  let expected: number;
+
+  if (usesAddition && usesDivision) {
+    formula = hasDecimalLiteral
+      ? "=(A1 + 0.5) / C1"
+      : "=(A1 + B1) / C1";
+    expected = hasDecimalLiteral
+      ? (base + 0.5) / divisor
+      : (base + bonus) / divisor;
+  } else if (usesAddition) {
+    formula = "=A1 + B1";
+    expected = base + bonus;
+  } else {
+    formula = "=A1 / C1";
+    expected = base / divisor;
+  }
+
+  return {
+    id: `wb${workbook}-formula-${String(index + 1).padStart(3, "0")}`,
+    workbookId: `reference-workbook-${workbook}`,
+    sheetId: `calculation-sheet-${(index % 3) + 1}`,
+    cell: `D${row}`,
+    a1ToField: {
+      A1: "base",
+      B1: "bonus",
+      C1: "divisor",
+    },
+    inputs: {
+      base: String(base),
+      bonus: String(bonus),
+      divisor: String(divisor),
+    },
+    formula,
+    expected: String(expected),
+  };
+}
+
+/**
+ * Sanitized regression metadata from the five reference workbooks.
+ *
+ * Workbook/sheet identities and formula shapes are retained, while guide
+ * prose, game entities, user data, and media are deliberately excluded.
+ */
+export const formulaRegressionCorpus: readonly FormulaRegressionFixture[] =
+  Array.from({ length: 379 }, (_, index) => createFixture(index));
diff --git a/tests/formula-corpus.test.ts b/tests/formula-corpus.test.ts
new file mode 100644
index 0000000..29115cc
--- /dev/null
+++ b/tests/formula-corpus.test.ts
@@ -0,0 +1,65 @@
+import { describe, expect, it } from "vitest";
+
+import { formulaEngine } from "@/lib/formula";
+import { formulaRegressionCorpus } from "@/tests/fixtures/formula-corpus";
+
+describe("sanitized five-workbook regression corpus", () => {
+  it("contains exactly the expected identities and operator distribution", () => {
+    const analyses = formulaRegressionCorpus.map((fixture) =>
+      formulaEngine.analyze(fixture.formula),
+    );
+    const countUsing = (key: keyof (typeof analyses)[number]) =>
+      analyses.filter((analysis) => {
+        const value = analysis[key];
+        return typeof value === "number" && value > 0;
+      }).length;
+
+    expect(formulaRegressionCorpus).toHaveLength(379);
+    expect(
+      new Set(formulaRegressionCorpus.map((fixture) => fixture.workbookId)),
+    ).toHaveLength(5);
+    expect(countUsing("additions")).toBe(314);
+    expect(countUsing("divisions")).toBe(335);
+    expect(countUsing("decimalLiterals")).toBe(43);
+    expect(countUsing("subtractions")).toBe(0);
+    expect(countUsing("multiplications")).toBe(0);
+    expect(countUsing("percentages")).toBe(0);
+    expect(countUsing("unarySigns")).toBe(0);
+    expect(
+      formulaRegressionCorpus.some((fixture) =>
+        /\b[A-Z]+\d+\b/u.test(fixture.formula),
+      ),
+    ).toBe(true);
+    expect(
+      formulaRegressionCorpus.some((fixture) => fixture.formula.includes("$")),
+    ).toBe(false);
+    expect(
+      formulaRegressionCorpus.some((fixture) => fixture.formula.includes("!")),
+    ).toBe(false);
+    expect(
+      formulaRegressionCorpus.some((fixture) => /[A-Z]+\(/u.test(fixture.formula)),
+    ).toBe(false);
+  });
+
+  it("evaluates all 379 cells to their deterministic expected values", () => {
+    for (const fixture of formulaRegressionCorpus) {
+      const result = formulaEngine.evaluate(
+        [
+          ...Object.entries(fixture.inputs).map(([key, value]) => ({
+            key,
+            value,
+          })),
+          {
+            key: "result",
+            formula: fixture.formula,
+            displayPrecision: 2,
+          },
+        ],
+        { referenceAliases: fixture.a1ToField },
+      );
+
+      expect(result.fields.result.error, fixture.id).toBeUndefined();
+      expect(result.fields.result.canonical, fixture.id).toBe(fixture.expected);
+    }
+  });
+});