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/trend-series.ts

@@ -0,0 +1,82 @@
+import type {
+  FinancialSurfaceKind,
+  RatioRow,
+  StandardizedFinancialRow,
+  StructuredKpiRow,
+  TrendSeries
+} from '@/lib/types';
+import { KPI_CATEGORY_ORDER } from '@/lib/server/financials/kpi-registry';
+import { RATIO_CATEGORY_ORDER } from '@/lib/server/financials/ratios';
+
+function toTrendSeriesRow(row: {
+  key: string;
+  label: string;
+  category: string;
+  unit: TrendSeries['unit'];
+  values: Record<string, number | null>;
+}) {
+  return {
+    key: row.key,
+    label: row.label,
+    category: row.category,
+    unit: row.unit,
+    values: row.values
+  } satisfies TrendSeries;
+}
+
+export function buildFinancialCategories(rows: Array<{ category: string }>, surfaceKind: FinancialSurfaceKind) {
+  const counts = new Map<string, number>();
+  for (const row of rows) {
+    counts.set(row.category, (counts.get(row.category) ?? 0) + 1);
+  }
+
+  const order = surfaceKind === 'ratios'
+    ? [...RATIO_CATEGORY_ORDER]
+    : surfaceKind === 'segments_kpis'
+      ? [...KPI_CATEGORY_ORDER]
+      : [...counts.keys()];
+
+  return order
+    .filter((key) => (counts.get(key) ?? 0) > 0)
+    .map((key) => ({
+      key,
+      label: key.replace(/_/g, ' ').replace(/\b\w/g, (char) => char.toUpperCase()),
+      count: counts.get(key) ?? 0
+    }));
+}
+
+export function buildTrendSeries(input: {
+  surfaceKind: FinancialSurfaceKind;
+  statementRows?: StandardizedFinancialRow[];
+  ratioRows?: RatioRow[];
+  kpiRows?: StructuredKpiRow[];
+}) {
+  switch (input.surfaceKind) {
+    case 'income_statement':
+      return (input.statementRows ?? [])
+        .filter((row) => row.key === 'revenue' || row.key === 'net_income')
+        .map(toTrendSeriesRow);
+    case 'balance_sheet':
+      return (input.statementRows ?? [])
+        .filter((row) => row.key === 'total_assets' || row.key === 'cash_and_equivalents' || row.key === 'total_debt')
+        .map(toTrendSeriesRow);
+    case 'cash_flow_statement':
+      return (input.statementRows ?? [])
+        .filter((row) => row.key === 'operating_cash_flow' || row.key === 'free_cash_flow' || row.key === 'capital_expenditures')
+        .map(toTrendSeriesRow);
+    case 'ratios':
+      return (input.ratioRows ?? [])
+        .filter((row) => row.category === 'margins')
+        .map(toTrendSeriesRow);
+    case 'segments_kpis': {
+      const rows = input.kpiRows ?? [];
+      const firstCategory = buildFinancialCategories(rows, 'segments_kpis')[0]?.key ?? null;
+      return rows
+        .filter((row) => row.category === firstCategory)
+        .slice(0, 4)
+        .map(toTrendSeriesRow);
+    }
+    default:
+      return [];
+  }
+}