sims-hq/apps/hq/src/repos-reports.ts

import type { DB } from './db'
import { getDocument } from './repos-documents'
import { getModule } from './repos-modules'
import { outstandingPaise, splitProRata } from './repos-payments'
import { awsCostForClient } from './repos-aws'

/** Read-only reporting aggregations (D12 plain-repo pattern). Settlement per
 *  invoice is payable − outstandingPaise (= allocations + credit-notes), clamped
 *  to [0, payable] — identical to modulePaidView, so a paisa split here matches
 *  a paisa split there. Nothing here mutates. */

export interface DateRange { from?: string; to?: string }

/**
 * GST summary for filing (D26). One row per calendar month in range, over issued
 * INVOICE (output tax) and CREDIT_NOTE (which reduce output tax, so their tax counts
 * NEGATIVE — CGST Act s.34). Amounts are the stored, already-computed paise on each
 * document, so this matches the invoices exactly. Cancelled docs are excluded.
 */
export interface GstSummaryRow {
  period: string // 'YYYY-MM'
  invoiceCount: number; creditNoteCount: number
  taxablePaise: number; cgstPaise: number; sgstPaise: number; igstPaise: number
  taxPaise: number; totalPaise: number
}

export async function gstSummary(db: DB, range?: DateRange): Promise<{ rows: GstSummaryRow[]; total: GstSummaryRow }> {
  let where = `WHERE doc_type IN ('INVOICE','CREDIT_NOTE') AND doc_no IS NOT NULL AND status <> 'cancelled'`
  const args: unknown[] = []
  if (range?.from !== undefined) { where += ` AND doc_date >= ?`; args.push(range.from) }
  if (range?.to !== undefined) { where += ` AND doc_date <= ?`; args.push(range.to) }
  const docs = await db.all<{
    doc_type: string; doc_date: string
    taxable_paise: number; cgst_paise: number; sgst_paise: number; igst_paise: number; payable_paise: number
  }>(
    `SELECT doc_type, doc_date, taxable_paise, cgst_paise, sgst_paise, igst_paise, payable_paise
     FROM document ${where}`, ...args,
  )
  const acc = new Map<string, GstSummaryRow>()
  const blank = (period: string): GstSummaryRow => ({
    period, invoiceCount: 0, creditNoteCount: 0,
    taxablePaise: 0, cgstPaise: 0, sgstPaise: 0, igstPaise: 0, taxPaise: 0, totalPaise: 0,
  })
  const total = blank('TOTAL')
  for (const d of docs) {
    const period = d.doc_date.slice(0, 7)
    const sign = d.doc_type === 'CREDIT_NOTE' ? -1 : 1
    const row = acc.get(period) ?? blank(period)
    if (sign === 1) { row.invoiceCount++; total.invoiceCount++ } else { row.creditNoteCount++; total.creditNoteCount++ }
    for (const [k, col] of [
      ['taxablePaise', d.taxable_paise], ['cgstPaise', d.cgst_paise], ['sgstPaise', d.sgst_paise],
      ['igstPaise', d.igst_paise], ['totalPaise', d.payable_paise],
    ] as const) {
      row[k] += sign * col; total[k] += sign * col
    }
    acc.set(period, row)
  }
  for (const r of [...acc.values(), total]) r.taxPaise = r.cgstPaise + r.sgstPaise + r.igstPaise
  const rows = [...acc.values()].sort((a, b) => a.period.localeCompare(b.period))
  return { rows, total }
}

/** Whole-day difference on YYYY-MM-DD (UTC), lexical-safe like scheduler.addDaysIso. */
function daysBetween(fromIso: string, toIso: string): number {
  return Math.floor((Date.parse(toIso) - Date.parse(fromIso)) / 86_400_000)
}

/** Issued, non-cancelled invoices, optionally within a doc_date range. */
async function invoiceIds(db: DB, clientId: string | undefined, range?: DateRange): Promise<string[]> {
  let sql = `SELECT id FROM document WHERE doc_type='INVOICE' AND doc_no IS NOT NULL AND status != 'cancelled'`
  const args: unknown[] = []
  if (clientId !== undefined) { sql += ` AND client_id=?`; args.push(clientId) }
  if (range?.from !== undefined) { sql += ` AND doc_date >= ?`; args.push(range.from) }
  if (range?.to !== undefined) { sql += ` AND doc_date <= ?`; args.push(range.to) }
  sql += ` ORDER BY doc_date, doc_no`
  return (await db.all<{ id: string }>(sql, ...args)).map((r) => r.id)
}

/** Settled amount on an invoice, clamped to [0, payable]. */
async function settledOf(db: DB, docId: string, payablePaise: number): Promise<number> {
  return Math.max(0, Math.min(payablePaise, payablePaise - await outstandingPaise(db, docId)))
}

export interface DuesAgingRow {
  clientId: string; clientName: string
  b0_30: number; b31_60: number; b61_90: number; b90p: number; totalPaise: number
}

export async function duesAging(db: DB, today: string): Promise<DuesAgingRow[]> {
  // Buckets age from the stamped due date when present (D18 WS-A), doc date otherwise.
  const invoices = await db.all<{ id: string; client_id: string; anchor: string; client_name: string }>(
    `SELECT d.id, d.client_id, COALESCE(d.due_date, d.doc_date) AS anchor, c.name AS client_name
     FROM document d JOIN client c ON c.id = d.client_id
     WHERE d.doc_type='INVOICE' AND d.doc_no IS NOT NULL AND d.status NOT IN ('paid','cancelled','lost')`,
  )
  const acc = new Map<string, DuesAgingRow>()
  for (const inv of invoices) {
    const out = await outstandingPaise(db, inv.id)
    if (out <= 0) continue
    const row = acc.get(inv.client_id)
      ?? { clientId: inv.client_id, clientName: inv.client_name, b0_30: 0, b31_60: 0, b61_90: 0, b90p: 0, totalPaise: 0 }
    const age = daysBetween(inv.anchor, today)
    if (age <= 30) row.b0_30 += out
    else if (age <= 60) row.b31_60 += out
    else if (age <= 90) row.b61_90 += out
    else row.b90p += out
    row.totalPaise += out
    acc.set(inv.client_id, row)
  }
  return [...acc.values()].sort((a, b) => b.totalPaise - a.totalPaise)
}

export interface ModuleRevenueRow {
  moduleId: string; moduleCode: string; moduleName: string; billedPaise: number; settledPaise: number
}

export async function moduleRevenue(db: DB, range?: DateRange): Promise<ModuleRevenueRow[]> {
  const acc = new Map<string, { billed: number; settled: number }>()
  for (const id of await invoiceIds(db, undefined, range)) {
    const inv = (await getDocument(db, id))!
    const settledTotal = await settledOf(db, inv.id, inv.payablePaise)
    const shares = splitProRata(settledTotal, inv.payload.lines.map((l) => l.lineTotalPaise))
    inv.payload.lines.forEach((line, i) => {
      const e = acc.get(line.itemId) ?? { billed: 0, settled: 0 }
      e.billed += line.lineTotalPaise
      e.settled += shares[i]!
      acc.set(line.itemId, e)
    })
  }
  const out: ModuleRevenueRow[] = []
  for (const [moduleId, v] of acc.entries()) {
    const mod = await getModule(db, moduleId)
    out.push({
      moduleId, moduleCode: mod?.code ?? moduleId, moduleName: mod?.name ?? moduleId,
      billedPaise: v.billed, settledPaise: v.settled,
    })
  }
  return out.sort((a, b) => b.billedPaise - a.billedPaise)
}

export interface ProfitabilityRow {
  clientId: string; clientName: string
  billedPaise: number; settledPaise: number; awsCostPaise: number; marginPaise: number
}

export async function clientProfitability(db: DB, range?: DateRange): Promise<ProfitabilityRow[]> {
  const clients = await db.all<{ id: string; name: string }>(`SELECT id, name FROM client ORDER BY name`)
  const out: ProfitabilityRow[] = []
  for (const c of clients) {
    let billed = 0
    let settled = 0
    for (const id of await invoiceIds(db, c.id, range)) {
      const inv = (await getDocument(db, id))!
      billed += inv.payablePaise
      settled += await settledOf(db, inv.id, inv.payablePaise)
    }
    const awsCostPaise = await awsCostForClient(db, c.id, range?.from, range?.to)
    if (billed === 0 && settled === 0 && awsCostPaise === 0) continue // omit inactive clients
    out.push({ clientId: c.id, clientName: c.name, billedPaise: billed, settledPaise: settled, awsCostPaise, marginPaise: settled - awsCostPaise })
  }
  return out.sort((a, b) => b.marginPaise - a.marginPaise)
}