diff --git a/apps/hq-web/src/Layout.tsx b/apps/hq-web/src/Layout.tsx
index ddde654..ed01b30 100644
--- a/apps/hq-web/src/Layout.tsx
+++ b/apps/hq-web/src/Layout.tsx
@@ -7,6 +7,7 @@ const NAV = [
   { to: '/', label: 'Dashboard' },
   { to: '/clients', label: 'Clients' },
   { to: '/modules', label: 'Modules' },
+  { to: '/reports', label: 'Reports' },
   { to: '/documents/new', label: 'New Document' },
 ]
 
diff --git a/apps/hq-web/src/api.ts b/apps/hq-web/src/api.ts
index 8535c4c..5e09ec3 100644
--- a/apps/hq-web/src/api.ts
+++ b/apps/hq-web/src/api.ts
@@ -276,6 +276,55 @@ export const createInteraction = (clientId: string, body: Record<string, unknown
 export const updateInteraction = (id: string, body: Record<string, unknown>): Promise<Interaction> =>
   apiFetch<{ interaction: Interaction }>(`/interactions/${id}`, { method: 'PATCH', body: JSON.stringify(body) }).then((r) => r.interaction)
 
+// ---------- HQ-3a shapes ----------
+
+export interface DuesAgingRow {
+  clientId: string; clientName: string
+  b0_30: number; b31_60: number; b61_90: number; b90p: number; totalPaise: number
+}
+export interface ModuleRevenueRow {
+  moduleId: string; moduleCode: string; moduleName: string; billedPaise: number; settledPaise: number
+}
+export interface ProfitabilityRow {
+  clientId: string; clientName: string
+  billedPaise: number; settledPaise: number; awsCostPaise: number; marginPaise: number
+}
+export interface CostRankRow { clientId: string; clientName: string; costPaise: number; sharePctBp: number }
+export interface AwsUsageRow {
+  id: string; clientId: string; month: string
+  storageGb: number; transferGb: number; costPaise: number; source: 'auto' | 'manual'; updatedAt: string
+}
+
+// ---------- HQ-3a calls ----------
+
+const rangeQs = (from?: string, to?: string): string => {
+  const p = new URLSearchParams()
+  if (from !== undefined && from !== '') p.set('from', from)
+  if (to !== undefined && to !== '') p.set('to', to)
+  const q = p.toString()
+  return q === '' ? '' : `?${q}`
+}
+
+export const getDuesAging = (): Promise<DuesAgingRow[]> =>
+  apiFetch<{ rows: DuesAgingRow[] }>('/reports/dues-aging').then((r) => r.rows)
+export const getModuleRevenue = (from?: string, to?: string): Promise<ModuleRevenueRow[]> =>
+  apiFetch<{ rows: ModuleRevenueRow[] }>(`/reports/module-revenue${rangeQs(from, to)}`).then((r) => r.rows)
+export const getProfitability = (from?: string, to?: string): Promise<ProfitabilityRow[]> =>
+  apiFetch<{ rows: ProfitabilityRow[] }>(`/reports/profitability${rangeQs(from, to)}`).then((r) => r.rows)
+export const getAwsRanking = (month?: string): Promise<{ month: string; total: number; rows: CostRankRow[] }> =>
+  apiFetch<{ month: string; total: number; rows: CostRankRow[] }>(`/aws/ranking${month !== undefined && month !== '' ? `?month=${month}` : ''}`)
+export const getClientAwsUsage = (clientId: string): Promise<AwsUsageRow[]> =>
+  apiFetch<{ usage: AwsUsageRow[] }>(`/clients/${clientId}/aws-usage`).then((r) => r.usage)
+export const upsertAwsUsage = (body: Record<string, unknown>): Promise<AwsUsageRow> =>
+  apiFetch<{ usage: AwsUsageRow }>('/aws/usage', { method: 'POST', body: JSON.stringify(body) }).then((r) => r.usage)
+export const pullAwsCosts = (month?: string): Promise<{ upserted: number; totalPaise: number; unknownTags: { tag: string; costPaise: number }[] }> =>
+  apiFetch('/aws/pull', { method: 'POST', body: JSON.stringify(month !== undefined ? { month } : {}) })
+
+export const getCompanyProfile = (): Promise<Record<string, string>> =>
+  apiFetch<{ company: Record<string, string> }>('/settings/company').then((r) => r.company)
+export const putCompanyProfile = (body: Record<string, string>): Promise<Record<string, string>> =>
+  apiFetch<{ company: Record<string, string> }>('/settings/company', { method: 'PUT', body: JSON.stringify(body) }).then((r) => r.company)
+
 /** The PDF route needs the bearer header, which an <iframe src> can't carry — fetch a blob instead. */
 export async function fetchPdfBlob(documentId: string): Promise<Blob> {
   const token = localStorage.getItem(TOKEN_KEY) ?? ''
diff --git a/apps/hq-web/src/main.tsx b/apps/hq-web/src/main.tsx
index f3f87c5..17fbf78 100644
--- a/apps/hq-web/src/main.tsx
+++ b/apps/hq-web/src/main.tsx
@@ -11,6 +11,7 @@ import { Dashboard } from './pages/Dashboard'
 import { Clients } from './pages/Clients'
 import { ClientDetail } from './pages/ClientDetail'
 import { Modules } from './pages/Modules'
+import { Reports } from './pages/Reports'
 import { NewDocument } from './pages/NewDocument'
 import { DocumentView } from './pages/DocumentView'
 
@@ -24,6 +25,7 @@ function App() {
           <Route path="/clients" element={<Clients />} />
           <Route path="/clients/:id" element={<ClientDetail />} />
           <Route path="/modules" element={<Modules />} />
+          <Route path="/reports" element={<Reports />} />
           <Route path="/documents/new" element={<NewDocument />} />
           <Route path="/documents/:id" element={<DocumentView />} />
           <Route path="*" element={<Navigate to="/" replace />} />
diff --git a/apps/hq-web/src/pages/Reports.tsx b/apps/hq-web/src/pages/Reports.tsx
new file mode 100644
index 0000000..bb16c5e
--- /dev/null
+++ b/apps/hq-web/src/pages/Reports.tsx
@@ -0,0 +1,99 @@
+import { useState } from 'react'
+import { useNavigate } from 'react-router-dom'
+import { formatINR } from '@sims/domain'
+import { DataTable, EmptyState, Field, Notice, PageHeader } from '@sims/ui'
+import { getDuesAging, getModuleRevenue, getProfitability, getAwsRanking } from '../api'
+import { useData } from './Clients'
+
+const inr = (p: number) => formatINR(p, { symbol: false })
+const prevMonth = (): string => {
+  const d = new Date()
+  return new Date(Date.UTC(d.getUTCFullYear(), d.getUTCMonth() - 1, 1)).toISOString().slice(0, 7)
+}
+
+/** Reports — dues aging, module revenue, client profitability, and the AWS cost chart (spec §5–§6). */
+export function Reports() {
+  const nav = useNavigate()
+  const [month, setMonth] = useState(prevMonth())
+  const dues = useData(getDuesAging, [])
+  const revenue = useData(() => getModuleRevenue(), [])
+  const profit = useData(() => getProfitability(), [])
+  const ranking = useData(() => getAwsRanking(month), [month])
+
+  return (
+    <div className="wf-page">
+      <PageHeader title="Reports" desc="Dues aging, module revenue, client profitability, and the AWS cost chart." />
+
+      <h3>Dues aging</h3>
+      {dues.error !== undefined && <Notice tone="err">{dues.error}</Notice>}
+      {dues.data === undefined || dues.data.length === 0
+        ? <EmptyState>No outstanding dues.</EmptyState>
+        : (
+          <DataTable
+            columns={[
+              { key: 'client', label: 'Client' }, { key: 'b1', label: '0–30', numeric: true },
+              { key: 'b2', label: '31–60', numeric: true }, { key: 'b3', label: '61–90', numeric: true },
+              { key: 'b4', label: '90+', numeric: true }, { key: 'total', label: 'Total', numeric: true },
+            ]}
+            onRowClick={(_r, i) => nav(`/clients/${dues.data![i]!.clientId}`)}
+            rows={dues.data.map((d) => ({
+              client: d.clientName, b1: inr(d.b0_30), b2: inr(d.b31_60), b3: inr(d.b61_90), b4: inr(d.b90p), total: inr(d.totalPaise),
+            }))}
+          />
+        )}
+
+      <h3 style={{ marginTop: 20 }}>Module-wise revenue</h3>
+      {revenue.error !== undefined && <Notice tone="err">{revenue.error}</Notice>}
+      {revenue.data === undefined || revenue.data.length === 0
+        ? <EmptyState>No invoiced revenue yet.</EmptyState>
+        : (
+          <DataTable
+            columns={[
+              { key: 'module', label: 'Module' }, { key: 'billed', label: 'Billed', numeric: true },
+              { key: 'settled', label: 'Settled', numeric: true },
+            ]}
+            rows={revenue.data.map((m) => ({ module: `${m.moduleName} (${m.moduleCode})`, billed: inr(m.billedPaise), settled: inr(m.settledPaise) }))}
+          />
+        )}
+
+      <h3 style={{ marginTop: 20 }}>Client profitability</h3>
+      {profit.error !== undefined && <Notice tone="err">{profit.error}</Notice>}
+      {profit.data === undefined || profit.data.length === 0
+        ? <EmptyState>No client activity yet.</EmptyState>
+        : (
+          <DataTable
+            columns={[
+              { key: 'client', label: 'Client' }, { key: 'billed', label: 'Billed', numeric: true },
+              { key: 'settled', label: 'Settled', numeric: true }, { key: 'aws', label: 'AWS cost', numeric: true },
+              { key: 'margin', label: 'Margin', numeric: true },
+            ]}
+            onRowClick={(_r, i) => nav(`/clients/${profit.data![i]!.clientId}`)}
+            rows={profit.data.map((p) => ({
+              client: p.clientName, billed: inr(p.billedPaise), settled: inr(p.settledPaise),
+              aws: inr(p.awsCostPaise), margin: inr(p.marginPaise),
+            }))}
+          />
+        )}
+
+      <h3 style={{ marginTop: 20 }}>AWS cost chart</h3>
+      <Field label="Month"><input type="month" className="wf" value={month} onChange={(e) => setMonth(e.target.value)} /></Field>
+      {ranking.error !== undefined && <Notice tone="err">{ranking.error}</Notice>}
+      {ranking.data === undefined || ranking.data.rows.length === 0
+        ? <EmptyState>No AWS cost recorded for {month}.</EmptyState>
+        : (
+          <div style={{ margin: '10px 0' }}>
+            {ranking.data.rows.map((row) => (
+              <div key={row.clientId} style={{ display: 'flex', alignItems: 'center', gap: 10, margin: '4px 0' }}>
+                <div style={{ width: 160, cursor: 'pointer' }} onClick={() => nav(`/clients/${row.clientId}`)}>{row.clientName}</div>
+                <div style={{ flex: 1, background: 'var(--border)', borderRadius: 4, height: 16 }}>
+                  <div style={{ width: `${row.sharePctBp / 100}%`, background: 'var(--accent, #4a7)', height: '100%', borderRadius: 4 }} />
+                </div>
+                <div style={{ width: 120, textAlign: 'right' }}>{inr(row.costPaise)}</div>
+                <div style={{ width: 56, textAlign: 'right', color: 'var(--muted, #888)' }}>{(row.sharePctBp / 100).toFixed(1)}%</div>
+              </div>
+            ))}
+          </div>
+        )}
+    </div>
+  )
+}