breakpilot-pwa/pitch-deck/components/ui/AnnualPLTable.tsx

'use client'

import { motion } from 'framer-motion'
import { FMResult } from '@/lib/types'

export type AccountingStandard = 'hgb' | 'usgaap'

interface AnnualPLTableProps {
  results: FMResult[]
  lang: 'de' | 'en'
  standard: AccountingStandard
}

interface AnnualRow {
  year: number
  revenue: number
  cogs: number
  grossProfit: number
  grossMarginPct: number
  personnel: number
  marketing: number
  infra: number
  totalOpex: number
  ebitda: number
  ebitdaMarginPct: number
  customers: number
  employees: number
  // Detail costs
  adminCosts: number
  officeCosts: number
  travelCosts: number
  softwareLicenses: number
  depreciation: number
  interestExpense: number
  taxes: number
  netIncome: number
  ebit: number
  ihk: number
  foundingCosts: number
  // US GAAP aggregates
  rAndD: number
  sga: number
}

function fmt(v: number): string {
  if (Math.abs(v) >= 1_000_000) return `${(v / 1_000_000).toFixed(1)}M`
  if (Math.abs(v) >= 1_000) return `${(v / 1_000).toFixed(0)}k`
  return Math.round(v).toLocaleString('de-DE')
}

export default function AnnualPLTable({ results, lang, standard }: AnnualPLTableProps) {
  const de = lang === 'de'

  // Aggregate monthly results into annual
  const annualMap = new Map<number, FMResult[]>()
  for (const r of results) {
    if (!annualMap.has(r.year)) annualMap.set(r.year, [])
    annualMap.get(r.year)!.push(r)
  }

  const rows: AnnualRow[] = Array.from(annualMap.entries()).map(([year, months]) => {
    const revenue = months.reduce((s, m) => s + m.revenue_eur, 0)
    const cogs = months.reduce((s, m) => s + m.cogs_eur, 0)
    const grossProfit = revenue - cogs
    const personnel = months.reduce((s, m) => s + m.personnel_eur, 0)
    const marketing = months.reduce((s, m) => s + m.marketing_eur, 0)
    const infra = months.reduce((s, m) => s + m.infra_eur, 0)
    const adminCosts = months.reduce((s, m) => s + (m.admin_costs_eur || 0), 0)
    const officeCosts = months.reduce((s, m) => s + (m.office_costs_eur || 0), 0)
    const travelCosts = months.reduce((s, m) => s + (m.travel_costs_eur || 0), 0)
    const softwareLicenses = months.reduce((s, m) => s + (m.software_licenses_eur || 0), 0)
    const depreciation = months.reduce((s, m) => s + (m.depreciation_eur || 0), 0)
    const interestExpense = months.reduce((s, m) => s + (m.interest_expense_eur || 0), 0)
    const taxes = months.reduce((s, m) => s + (m.taxes_eur || 0), 0)
    const netIncome = months.reduce((s, m) => s + (m.net_income_eur || 0), 0)
    const ebit = months.reduce((s, m) => s + (m.ebit_eur || 0), 0)
    const ihk = months.reduce((s, m) => s + (m.ihk_eur || 0), 0)
    const foundingCosts = months.reduce((s, m) => s + (m.founding_costs_eur || 0), 0)

    const totalOpex = personnel + marketing + infra + adminCosts + officeCosts + travelCosts + softwareLicenses + ihk + foundingCosts
    const ebitda = grossProfit - totalOpex
    const lastMonth = months[months.length - 1]

    // US GAAP aggregates
    const rAndD = infra + softwareLicenses
    const sga = personnel + adminCosts + officeCosts + travelCosts + ihk + foundingCosts

    return {
      year,
      revenue,
      cogs,
      grossProfit,
      grossMarginPct: revenue > 0 ? (grossProfit / revenue) * 100 : 0,
      personnel,
      marketing,
      infra,
      totalOpex,
      ebitda,
      ebitdaMarginPct: revenue > 0 ? (ebitda / revenue) * 100 : 0,
      customers: lastMonth.total_customers,
      employees: lastMonth.employees_count,
      adminCosts,
      officeCosts,
      travelCosts,
      softwareLicenses,
      depreciation,
      interestExpense,
      taxes,
      netIncome,
      ebit,
      ihk,
      foundingCosts,
      rAndD,
      sga,
    }
  })

  type LineItem = {
    label: string
    getValue: (r: AnnualRow) => number
    isBold?: boolean
    isPercent?: boolean
    isSeparator?: boolean
    isNegative?: boolean
    isSubRow?: boolean
  }

  const hgbLineItems: LineItem[] = [
    { label: 'Umsatzerloese', getValue: r => r.revenue, isBold: true },
    { label: '- Materialaufwand', getValue: r => r.cogs, isNegative: true },
    { label: '- Personalaufwand', getValue: r => r.personnel, isNegative: true },
    { label: '- Abschreibungen', getValue: r => r.depreciation, isNegative: true },
    { label: '- Sonstige betr. Aufwendungen', getValue: r => r.marketing + r.adminCosts + r.officeCosts + r.travelCosts + r.softwareLicenses + r.ihk + r.foundingCosts + r.infra, isNegative: true, isSeparator: true },
    { label: '    davon Marketing', getValue: r => r.marketing, isNegative: true, isSubRow: true },
    { label: '    davon Steuerberater/Recht', getValue: r => r.adminCosts, isNegative: true, isSubRow: true },
    { label: '    davon Buero/Telefon', getValue: r => r.officeCosts, isNegative: true, isSubRow: true },
    { label: '    davon Software', getValue: r => r.softwareLicenses, isNegative: true, isSubRow: true },
    { label: '    davon Reisekosten', getValue: r => r.travelCosts, isNegative: true, isSubRow: true },
    { label: '    davon Infrastruktur', getValue: r => r.infra, isNegative: true, isSubRow: true },
    { label: '= Betriebsergebnis (EBIT)', getValue: r => r.ebit, isBold: true, isSeparator: true },
    { label: '- Zinsaufwand', getValue: r => r.interestExpense, isNegative: true },
    { label: '= Ergebnis vor Steuern (EBT)', getValue: r => r.ebit - r.interestExpense, isBold: true, isSeparator: true },
    { label: '- Steuern', getValue: r => r.taxes, isNegative: true },
    { label: '= Jahresueberschuss', getValue: r => r.netIncome, isBold: true, isSeparator: true },
    { label: 'Kunden (Jahresende)', getValue: r => r.customers },
    { label: 'Mitarbeiter', getValue: r => r.employees },
  ]

  const usgaapLineItems: LineItem[] = [
    { label: 'Revenue', getValue: r => r.revenue, isBold: true },
    { label: '- Cost of Revenue (COGS)', getValue: r => r.cogs, isNegative: true },
    { label: '= Gross Profit', getValue: r => r.grossProfit, isBold: true, isSeparator: true },
    { label: '  Gross Margin', getValue: r => r.grossMarginPct, isPercent: true },
    { label: '- Sales & Marketing', getValue: r => r.marketing, isNegative: true },
    { label: '- Research & Development', getValue: r => r.rAndD, isNegative: true },
    { label: '- General & Administrative', getValue: r => r.sga, isNegative: true },
    { label: '- Depreciation & Amortization', getValue: r => r.depreciation, isNegative: true },
    { label: '= Operating Income (EBIT)', getValue: r => r.ebit, isBold: true, isSeparator: true },
    { label: '  Operating Margin', getValue: r => r.revenue > 0 ? (r.ebit / r.revenue) * 100 : 0, isPercent: true },
    { label: '- Interest Expense', getValue: r => r.interestExpense, isNegative: true },
    { label: '= Income Before Tax (EBT)', getValue: r => r.ebit - r.interestExpense, isBold: true, isSeparator: true },
    { label: '- Income Tax', getValue: r => r.taxes, isNegative: true },
    { label: '= Net Income', getValue: r => r.netIncome, isBold: true, isSeparator: true },
    { label: 'Customers (Year End)', getValue: r => r.customers },
    { label: 'Employees', getValue: r => r.employees },
  ]

  const lineItems = standard === 'hgb' ? hgbLineItems : usgaapLineItems

  return (
    <motion.div
      initial={{ opacity: 0, y: 10 }}
      animate={{ opacity: 1, y: 0 }}
      transition={{ duration: 0.4 }}
      className="overflow-x-auto"
    >
      <table className="w-full text-[11px]">
        <thead>
          <tr className="border-b border-white/10">
            <th className="text-left py-2 pr-4 text-white/40 font-medium min-w-[200px]">
              {standard === 'hgb'
                ? 'GuV-Position (HGB)'
                : 'P&L Line Item (US GAAP)'}
            </th>
            {rows.map(r => (
              <th key={r.year} className="text-right py-2 px-2 text-white/50 font-semibold min-w-[80px]">
                {r.year}
              </th>
            ))}
          </tr>
        </thead>
        <tbody>
          {lineItems.map((item, idx) => (
            <tr
              key={idx}
              className={`${item.isSeparator ? 'border-t border-white/10' : ''}`}
            >
              <td className={`py-1.5 pr-4
                ${item.isBold ? 'text-white font-semibold' : 'text-white/50'}
                ${item.isPercent ? 'italic text-white/30' : ''}
                ${item.isSubRow ? 'text-[10px] text-white/30' : ''}
              `}>
                {item.label}
              </td>
              {rows.map(r => {
                const val = item.getValue(r)
                return (
                  <td
                    key={r.year}
                    className={`text-right py-1.5 px-2 font-mono
                      ${item.isBold ? 'font-semibold' : ''}
                      ${item.isPercent ? 'text-white/30 italic' : ''}
                      ${item.isSubRow ? 'text-[10px] text-white/25' : ''}
                      ${!item.isPercent && val < 0 ? 'text-red-400/80' : ''}
                      ${!item.isPercent && val > 0 && (item.label.includes('EBIT') || item.label.includes('Net Income') || item.label.includes('Jahresueberschuss') || item.label.includes('Betriebsergebnis')) ? 'text-emerald-400' : ''}
                      ${!item.isPercent && !item.isBold && !item.isSubRow ? 'text-white/60' : 'text-white'}
                    `}
                  >
                    {item.isPercent
                      ? `${val.toFixed(1)}%`
                      : (item.isNegative && val > 0 ? '-' : '') + fmt(Math.abs(val))
                    }
                  </td>
                )
              })}
            </tr>
          ))}
        </tbody>
      </table>
    </motion.div>
  )
}