Expand financials surfaces with ratios, KPIs, and cadence support

- Add bundled financial modeling pipeline (ratios, KPI dimensions/notes, trend series, standardization)
- Introduce company financial bundles storage (Drizzle migration + repo wiring)
- Refactor financials page/API/query flow to use surfaceKind + cadence and new response shapes

lib/server/financials/kpi-dimensions.test.ts

@@ -0,0 +1,65 @@
+import { describe, expect, it } from 'bun:test';
+import type {
+  FinancialStatementPeriod,
+  TaxonomyFactRow
+} from '@/lib/types';
+import { extractStructuredKpisFromDimensions } from './kpi-dimensions';
+
+const PERIOD: FinancialStatementPeriod = {
+  id: '2025-q4',
+  filingId: 1,
+  accessionNumber: '0000-1',
+  filingDate: '2026-01-31',
+  periodStart: '2025-10-01',
+  periodEnd: '2025-12-31',
+  filingType: '10-Q',
+  periodLabel: 'Q4 2025'
+};
+
+const FACT: TaxonomyFactRow = {
+  id: 10,
+  snapshotId: 5,
+  filingId: 1,
+  filingDate: '2026-01-31',
+  statement: 'income',
+  roleUri: 'income',
+  conceptKey: 'us-gaap:Revenues',
+  qname: 'us-gaap:Revenues',
+  namespaceUri: 'http://fasb.org/us-gaap/2024',
+  localName: 'Revenues',
+  value: 50000,
+  contextId: 'ctx-1',
+  unit: 'iso4217:USD',
+  decimals: null,
+  periodStart: '2025-10-01',
+  periodEnd: '2025-12-31',
+  periodInstant: null,
+  dimensions: [{
+    axis: 'srt:ProductOrServiceAxis',
+    member: 'msft:CloudMember'
+  }],
+  isDimensionless: false,
+  sourceFile: null
+};
+
+describe('dimension KPI extraction', () => {
+  it('builds stable taxonomy KPI keys and provenance', () => {
+    const rows = extractStructuredKpisFromDimensions({
+      facts: [FACT],
+      periods: [PERIOD],
+      definitions: [{
+        key: 'segment_revenue',
+        label: 'Segment Revenue',
+        category: 'segment_revenue',
+        unit: 'currency',
+        preferredConceptNames: ['Revenues']
+      }]
+    });
+
+    expect(rows).toHaveLength(1);
+    expect(rows[0]?.key).toBe('segment_revenue__srt_productorserviceaxis__msft_cloudmember');
+    expect(rows[0]?.provenanceType).toBe('taxonomy');
+    expect(rows[0]?.values['2025-q4']).toBe(50000);
+    expect(rows[0]?.sourceFactIds).toEqual([10]);
+  });
+});