feat: Add report summary in financial statements (#20876)

* feat: Add report summary API for Balance Sheet  and PL report

* fix: Add summary cards in Cash flow report

* feat: Add report summary in consolidated financial statements

* fix: Remove accumulated values filter from P&L and cashflow report

* fix: set company default currency in profit and loss statement if no data

Co-authored-by: Prssanna Desai <prssud@gmail.com>

erpnext/accounts/report/balance_sheet/balance_sheet.py

@@ -58,7 +58,10 @@ def execute(filters=None):
 
 	chart = get_chart_data(filters, columns, asset, liability, equity)
 
-	return columns, data, message, chart
+	report_summary = get_report_summary(period_list, asset, liability, equity, provisional_profit_loss,
+		total_credit, currency, filters)
+
+	return columns, data, message, chart, report_summary
 
 def get_provisional_profit_loss(asset, liability, equity, period_list, company, currency=None, consolidated=False):
 	provisional_profit_loss = {}
@@ -120,6 +123,56 @@ def check_opening_balance(asset, liability, equity):
 		return _("Previous Financial Year is not closed"),opening_balance
 	return None,None
 
+def get_report_summary(period_list, asset, liability, equity, provisional_profit_loss, total_credit, currency,
+	filters, consolidated=False):
+
+	net_asset, net_liability, net_equity, net_provisional_profit_loss = 0.0, 0.0, 0.0, 0.0
+
+	if filters.get('accumulated_values'):
+		period_list = [period_list[-1]]
+
+	for period in period_list:
+		key = period if consolidated else period.key
+		if asset:
+			net_asset += asset[-2].get(key)
+		if liability:
+			net_liability += liability[-2].get(key)
+		if equity:
+			net_equity += equity[-2].get(key)
+		if provisional_profit_loss:
+			net_provisional_profit_loss += provisional_profit_loss.get(key)
+
+	return [
+		{
+			"value": net_asset,
+			"label": "Total Asset",
+			"indicator": "Green",
+			"datatype": "Currency",
+			"currency": currency
+		},
+		{
+			"value": net_liability,
+			"label": "Total Liability",
+			"datatype": "Currency",
+			"indicator": "Red",
+			"currency": currency
+		},
+		{
+			"value": net_equity,
+			"label": "Total Equity",
+			"datatype": "Currency",
+			"indicator": "Blue",
+			"currency": currency
+		},
+		{
+			"value": net_provisional_profit_loss,
+			"label": "Provisional Profit / Loss (Credit)",
+			"indicator": "Green" if net_provisional_profit_loss > 0 else "Red",
+			"datatype": "Currency",
+			"currency": currency
+		}
+	]
+
 def get_chart_data(filters, columns, asset, liability, equity):
 	labels = [d.get("label") for d in columns[2:]]
 

erpnext/accounts/report/cash_flow/cash_flow.js

@@ -12,11 +12,6 @@ frappe.require("assets/erpnext/js/financial_statements.js", function() {
 	frappe.query_reports["Cash Flow"]["filters"].splice(5, 1);
 
 	frappe.query_reports["Cash Flow"]["filters"].push(
-		{
-			"fieldname": "accumulated_values",
-			"label": __("Accumulated Values"),
-			"fieldtype": "Check"
-		},
 		{
 			"fieldname": "include_default_book_entries",
 			"label": __("Include Default Book Entries"),

erpnext/accounts/report/cash_flow/cash_flow.py

@@ -8,6 +8,7 @@ from frappe.utils import cint, cstr
 from erpnext.accounts.report.financial_statements import (get_period_list, get_columns, get_data)
 from erpnext.accounts.report.profit_and_loss_statement.profit_and_loss_statement import get_net_profit_loss
 from erpnext.accounts.utils import get_fiscal_year
+from six import iteritems
 
 
 def execute(filters=None):
@@ -29,6 +30,7 @@ def execute(filters=None):
 	net_profit_loss = get_net_profit_loss(income, expense, period_list, filters.company)
 
 	data = []
+	summary_data = {}
 	company_currency = frappe.get_cached_value('Company',  filters.company,  "default_currency")
 
 	for cash_flow_account in cash_flow_accounts:
@@ -64,14 +66,16 @@ def execute(filters=None):
 			section_data.append(account_data)
 
 		add_total_row_account(data, section_data, cash_flow_account['section_footer'],
-			period_list, company_currency)
+			period_list, company_currency, summary_data)
 
-	add_total_row_account(data, data, _("Net Change in Cash"), period_list, company_currency)
+	add_total_row_account(data, data, _("Net Change in Cash"), period_list, company_currency, summary_data)
 	columns = get_columns(filters.periodicity, period_list, filters.accumulated_values, filters.company)
 
 	chart = get_chart_data(columns, data)
 
-	return columns, data, None, chart
+	report_summary = get_report_summary(summary_data, company_currency)
+
+	return columns, data, None, chart, report_summary
 
 def get_cash_flow_accounts():
 	operation_accounts = {
@@ -157,7 +161,7 @@ def get_start_date(period, accumulated_values, company):
 
 	return start_date
 
-def add_total_row_account(out, data, label, period_list, currency, consolidated = False):
+def add_total_row_account(out, data, label, period_list, currency, summary_data, consolidated = False):
 	total_row = {
 		"account_name": "'" + _("{0}").format(label) + "'",
 		"account": "'" + _("{0}").format(label) + "'",
@@ -176,6 +180,24 @@ def add_total_row_account(out, data, label, period_list, currency, consolidated
 	out.append(total_row)
 	out.append({})
 
+	summary_data[label] = total_row["total"]
+
+def get_report_summary(summary_data, currency):
+	report_summary = []
+
+	for label, value in iteritems(summary_data):
+		report_summary.append(
+			{
+				"value": value,
+				"label": label,
+				"datatype": "Currency",
+				"currency": currency
+			}
+		)
+
+	return report_summary
+
+
 def get_chart_data(columns, data):
 	labels = [d.get("label") for d in columns[2:]]
 	datasets = [{'name':account.get('account').replace("'", ""), 'values': [account.get('total')]}  for account in data if account.get('parent_account') == None and account.get('currency')]

erpnext/accounts/report/consolidated_financial_statement/consolidated_financial_statement.js

@@ -61,5 +61,17 @@ frappe.query_reports["Consolidated Financial Statement"] = {
 			"fieldtype": "Check",
 			"default": 1
 		}
-	]
+	],
+	"formatter": function(value, row, column, data, default_formatter) {
+		value = default_formatter(value, row, column, data);
+
+		if (!data.parent_account) {
+			value = $(`<span>${value}</span>`);
+
+			var $value = $(value).css("font-weight", "bold");
+
+			value = $value.wrap("<p></p>").parent().html();
+		}
+		return value;
+	}
 }

erpnext/accounts/report/consolidated_financial_statement/consolidated_financial_statement.py

@@ -8,11 +8,11 @@ from frappe.utils import flt, cint
 from erpnext.accounts.report.utils import get_currency, convert_to_presentation_currency
 from erpnext.accounts.report.financial_statements import get_fiscal_year_data, sort_accounts
 from erpnext.accounts.report.balance_sheet.balance_sheet import (get_provisional_profit_loss,
-	check_opening_balance, get_chart_data)
+	check_opening_balance, get_chart_data, get_report_summary as get_bs_summary)
 from erpnext.accounts.report.profit_and_loss_statement.profit_and_loss_statement import (get_net_profit_loss,
-	get_chart_data as get_pl_chart_data)
+	get_chart_data as get_pl_chart_data, get_report_summary as get_pl_summary)
 from erpnext.accounts.report.cash_flow.cash_flow import (get_cash_flow_accounts, get_account_type_based_gl_data,
-	add_total_row_account)
+	add_total_row_account, get_report_summary as get_cash_flow_summary)
 
 def execute(filters=None):
 	columns, data, message, chart = [], [], [], []
@@ -25,17 +25,17 @@ def execute(filters=None):
 	columns = get_columns(companies_column)
 
 	if filters.get('report') == "Balance Sheet":
-		data, message, chart = get_balance_sheet_data(fiscal_year, companies, columns, filters)
+		data, message, chart, report_summary = get_balance_sheet_data(fiscal_year, companies, columns, filters)
 	elif filters.get('report') == "Profit and Loss Statement":
-		data, message, chart = get_profit_loss_data(fiscal_year, companies, columns, filters)
+		data, message, chart, report_summary = get_profit_loss_data(fiscal_year, companies, columns, filters)
 	else:
 		if cint(frappe.db.get_single_value('Accounts Settings', 'use_custom_cash_flow')):
 			from erpnext.accounts.report.cash_flow.custom_cash_flow import execute as execute_custom
 			return execute_custom(filters=filters)
 
-		data = get_cash_flow_data(fiscal_year, companies, filters)
+		data, report_summary = get_cash_flow_data(fiscal_year, companies, filters)
 
-	return columns, data, message, chart
+	return columns, data, message, chart, report_summary
 
 def get_balance_sheet_data(fiscal_year, companies, columns, filters):
 	asset = get_data(companies, "Asset", "Debit", fiscal_year, filters=filters)
@@ -75,9 +75,12 @@ def get_balance_sheet_data(fiscal_year, companies, columns, filters):
 	if total_credit:
 		data.append(total_credit)
 
+	report_summary = get_bs_summary(companies, asset, liability, equity, provisional_profit_loss, total_credit,
+		company_currency, filters, True)
+
 	chart = get_chart_data(filters, columns, asset, liability, equity)
 
-	return data, message, chart
+	return data, message, chart, report_summary
 
 def get_profit_loss_data(fiscal_year, companies, columns, filters):
 	income, expense, net_profit_loss = get_income_expense_data(companies, fiscal_year, filters)
@@ -90,7 +93,9 @@ def get_profit_loss_data(fiscal_year, companies, columns, filters):
 
 	chart = get_pl_chart_data(filters, columns, income, expense, net_profit_loss)
 
-	return data, None, chart
+	report_summary = get_pl_summary(companies, '', income, expense, net_profit_loss, True)
+
+	return data, None, chart, report_summary
 
 def get_income_expense_data(companies, fiscal_year, filters):
 	company_currency = get_company_currency(filters)
@@ -108,6 +113,7 @@ def get_cash_flow_data(fiscal_year, companies, filters):
 	income, expense, net_profit_loss = get_income_expense_data(companies, fiscal_year, filters)
 
 	data = []
+	summary_data = {}
 	company_currency = get_company_currency(filters)
 
 	for cash_flow_account in cash_flow_accounts:
@@ -142,11 +148,13 @@ def get_cash_flow_data(fiscal_year, companies, filters):
 			section_data.append(account_data)
 
 		add_total_row_account(data, section_data, cash_flow_account['section_footer'],
-			companies, company_currency, True)
+			companies, company_currency, summary_data, True)
 
-	add_total_row_account(data, data, _("Net Change in Cash"), companies, company_currency, True)
+	add_total_row_account(data, data, _("Net Change in Cash"), companies, company_currency, summary_data, True)
 
-	return data
+	report_summary = get_cash_flow_summary(summary_data, company_currency)
+
+	return data, report_summary
 
 def get_account_type_based_data(account_type, companies, fiscal_year, filters):
 	data = {}

erpnext/accounts/report/financial_statements.py

@@ -151,7 +151,7 @@ def get_data(
 
 	calculate_values(
 		accounts_by_name, gl_entries_by_account, period_list, accumulated_values, ignore_accumulated_values_for_fy)
-	accumulate_values_into_parents(accounts, accounts_by_name, period_list, accumulated_values)
+	accumulate_values_into_parents(accounts, accounts_by_name, period_list)
 	out = prepare_data(accounts, balance_must_be, period_list, company_currency)
 	out = filter_out_zero_value_rows(out, parent_children_map)
 
@@ -191,7 +191,7 @@ def calculate_values(
 				d["opening_balance"] = d.get("opening_balance", 0.0) + flt(entry.debit) - flt(entry.credit)
 
 
-def accumulate_values_into_parents(accounts, accounts_by_name, period_list, accumulated_values):
+def accumulate_values_into_parents(accounts, accounts_by_name, period_list):
 	"""accumulate children's values in parent accounts"""
 	for d in reversed(accounts):
 		if d.parent_account:

erpnext/accounts/report/profit_and_loss_statement/profit_and_loss_statement.js

@@ -15,11 +15,6 @@ frappe.require("assets/erpnext/js/financial_statements.js", function() {
 				return frappe.db.get_link_options('Project', txt);
 			}
 		},
-		{
-			"fieldname": "accumulated_values",
-			"label": __("Accumulated Values"),
-			"fieldtype": "Check"
-		},
 		{
 			"fieldname": "include_default_book_entries",
 			"label": __("Include Default Book Entries"),

erpnext/accounts/report/profit_and_loss_statement/profit_and_loss_statement.py

@@ -31,20 +31,22 @@ def execute(filters=None):
 
 	chart = get_chart_data(filters, columns, income, expense, net_profit_loss)
 
-	report_summary = get_report_summary(columns, income, expense, net_profit_loss, filters.periodicity, period_list)
+	default_currency = frappe.get_cached_value('Company', filters.company, "default_currency")
+	report_summary = get_report_summary(period_list, filters.periodicity, income, expense, net_profit_loss, default_currency)
 
 	return columns, data, None, chart, report_summary
 
-def get_report_summary(columns, income, expense, net_profit_loss, period_list, periodicity):
-	income_data, expense_data, net_profit = [], [], []
+def get_report_summary(period_list, periodicity, income, expense, net_profit_loss, default_currency, consolidated=False):
+	net_income, net_expense, net_profit = 0.0, 0.0, 0.0
 
-	for p in columns[2:]:
+	for period in period_list:
+		key = period if consolidated else period.key
 		if income:
-			income_data.append(income[-2].get(p.get("fieldname")))
+			net_income += income[-2].get(key)
 		if expense:
-			expense_data.append(expense[-2].get(p.get("fieldname")))
+			net_expense += expense[-2].get(key)
 		if net_profit_loss:
-			net_profit.append(net_profit_loss.get(p.get("fieldname")))
+			net_profit += net_profit_loss.get(key)
 
 	if (len(period_list) == 1 and periodicity== 'Yearly'):
 			profit_label = _("Profit This Year")
@@ -57,23 +59,23 @@ def get_report_summary(columns, income, expense, net_profit_loss, period_list, p
 
 	return [
 		{
-			"value": net_profit[-1],
-			"indicator": "Green" if net_profit[-1] > 0 else "Red",
+			"value": net_profit,
+			"indicator": "Green" if net_profit > 0 else "Red",
 			"label": profit_label,
 			"datatype": "Currency",
-			"currency": net_profit_loss.get("currency")
+			"currency": net_profit_loss.get("currency") if net_profit_loss else default_currency
 		},
 		{
-			"value": income_data[-1],
+			"value": net_income,
 			"label": income_label,
 			"datatype": "Currency",
-			"currency": income[-1].get('currency')
+			"currency": income[-1].get('currency') if income else default_currency
 		},
 		{
-			"value": expense_data[-1],
+			"value": net_expense,
 			"label": expense_label,
 			"datatype": "Currency",
-			"currency": expense[-1].get('currency')
+			"currency": expense[-1].get('currency') if expense else default_currency
 		}
 	]