feat(pitch-deck): Use of Funds computed from fp_* spending data

Use of Funds pie chart now shows actual spending breakdown from fp_* tables
(months 8-24) instead of manually set percentages:
- Engineering & Personal: from fp_personalkosten
- Vertrieb & Marketing: from fp_betriebliche (marketing category)
- Betrieb & Infrastruktur: from fp_betriebliche (other categories)
- Hardware & Ausstattung: from fp_investitionen

Falls back to funding.use_of_funds if fp_* data not yet loaded.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

pitch-deck/lib/hooks/useFpKPIs.ts

@@ -104,6 +104,72 @@ export function useFpKPIs(isWandeldarlehen?: boolean) {
     load()
   }, [isWandeldarlehen])
 
+  // Use of Funds: compute spending breakdown m8-m24 (funding period)
+  const [useOfFunds, setUseOfFunds] = useState<Array<{ category: string; label_de: string; label_en: string; percentage: number }>>([])
+
+  useEffect(() => {
+    async function loadUoF() {
+      try {
+        const param = isWandeldarlehen ? '?scenarioId=c0000000-0000-0000-0000-000000000200' : ''
+        const [persRes, betriebRes, investRes] = await Promise.all([
+          fetch(`/api/finanzplan/personalkosten${param}`, { cache: 'no-store' }),
+          fetch(`/api/finanzplan/betriebliche${param}`, { cache: 'no-store' }),
+          fetch(`/api/finanzplan/investitionen${param}`, { cache: 'no-store' }),
+        ])
+        const [pers, betrieb, invest] = await Promise.all([persRes.json(), betriebRes.json(), investRes.json()])
+
+        // Sum spending m8-m24
+        const sumRange = (rows: SheetRow[], field: string, m1: number, m2: number) => {
+          let total = 0
+          for (const row of (rows || [])) {
+            const vals = (row as Record<string, unknown>)[field] as Record<string, number> || row.values || {}
+            for (let m = m1; m <= m2; m++) total += vals[`m${m}`] || 0
+          }
+          return total
+        }
+
+        const personalTotal = sumRange(pers.rows || [], 'values_total', 8, 24)
+
+        // Marketing rows from betriebliche
+        const betriebRows: SheetRow[] = betrieb.rows || []
+        const marketingRows = betriebRows.filter((r: SheetRow) =>
+          (r as Record<string, unknown>).category === 'marketing' && !(r as Record<string, unknown>).is_sum_row
+        )
+        const marketingTotal = sumRange(marketingRows, 'values', 8, 24)
+
+        // All other betriebliche (excl. personal, marketing, abschreibungen, sum rows)
+        const otherBetrieb = betriebRows.filter((r: SheetRow) => {
+          const any = r as Record<string, unknown>
+          return any.category !== 'marketing' && any.category !== 'personal' && any.category !== 'abschreibungen' &&
+            !any.is_sum_row && !(r.row_label || '').includes('Summe') && !(r.row_label || '').includes('SUMME')
+        })
+        const operationsTotal = sumRange(otherBetrieb, 'values', 8, 24)
+
+        // Investitionen
+        const investTotal = sumRange(invest.rows || [], 'values_invest', 8, 24)
+
+        const grandTotal = personalTotal + marketingTotal + operationsTotal + investTotal
+        if (grandTotal <= 0) return
+
+        const pctPersonal = Math.round((personalTotal / grandTotal) * 100)
+        const pctMarketing = Math.round((marketingTotal / grandTotal) * 100)
+        const pctOps = Math.round((operationsTotal / grandTotal) * 100)
+        const pctInvest = Math.round((investTotal / grandTotal) * 100)
+        // Adjust rounding to 100%
+        const pctReserve = 100 - pctPersonal - pctMarketing - pctOps - pctInvest
+
+        setUseOfFunds([
+          { category: 'engineering', label_de: 'Engineering & Personal', label_en: 'Engineering & Personnel', percentage: pctPersonal },
+          { category: 'sales', label_de: 'Vertrieb & Marketing', label_en: 'Sales & Marketing', percentage: pctMarketing },
+          { category: 'operations', label_de: 'Betrieb & Infrastruktur', label_en: 'Operations & Infrastructure', percentage: pctOps },
+          { category: 'hardware', label_de: 'Hardware & Ausstattung', label_en: 'Hardware & Equipment', percentage: pctInvest },
+          ...(pctReserve > 0 ? [{ category: 'reserve', label_de: 'Reserve', label_en: 'Reserve', percentage: pctReserve }] : []),
+        ].filter(f => f.percentage > 0))
+      } catch { /* ignore */ }
+    }
+    loadUoF()
+  }, [isWandeldarlehen])
+
   const last = kpis.y2030
-  return { kpis, loading, last }
+  return { kpis, loading, last, useOfFunds }
 }