70f2b0ae64
Remove standalone services (ai-compliance-sdk root, developer-portal, dsms-gateway, dsms-node, night-scheduler) and legacy compliance/dsgvo pages. Add new SDK pipeline modules (academy, document-crawler, dsb-portal, incidents, whistleblower, reporting, sso, multi-tenant, industry-templates). Add drafting engine, legal corpus files (AT/CH/DE), pitch-deck, blog and Förderantrag pages. Co-Authored-By: Claude Sonnet 4.5 <noreply@anthropic.com>
233 lines
9.5 KiB
TypeScript
233 lines
9.5 KiB
TypeScript
'use client'
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import { motion } from 'framer-motion'
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import { FMResult } from '@/lib/types'
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export type AccountingStandard = 'hgb' | 'usgaap'
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interface AnnualPLTableProps {
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results: FMResult[]
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lang: 'de' | 'en'
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standard: AccountingStandard
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}
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interface AnnualRow {
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year: number
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revenue: number
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cogs: number
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grossProfit: number
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grossMarginPct: number
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personnel: number
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marketing: number
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infra: number
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totalOpex: number
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ebitda: number
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ebitdaMarginPct: number
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customers: number
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employees: number
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// Detail costs
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adminCosts: number
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officeCosts: number
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travelCosts: number
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softwareLicenses: number
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depreciation: number
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interestExpense: number
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taxes: number
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netIncome: number
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ebit: number
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ihk: number
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foundingCosts: number
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// US GAAP aggregates
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rAndD: number
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sga: number
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}
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function fmt(v: number): string {
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if (Math.abs(v) >= 1_000_000) return `${(v / 1_000_000).toFixed(1)}M`
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if (Math.abs(v) >= 1_000) return `${(v / 1_000).toFixed(0)}k`
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return Math.round(v).toLocaleString('de-DE')
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}
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export default function AnnualPLTable({ results, lang, standard }: AnnualPLTableProps) {
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const de = lang === 'de'
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// Aggregate monthly results into annual
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const annualMap = new Map<number, FMResult[]>()
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for (const r of results) {
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if (!annualMap.has(r.year)) annualMap.set(r.year, [])
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annualMap.get(r.year)!.push(r)
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}
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const rows: AnnualRow[] = Array.from(annualMap.entries()).map(([year, months]) => {
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const revenue = months.reduce((s, m) => s + m.revenue_eur, 0)
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const cogs = months.reduce((s, m) => s + m.cogs_eur, 0)
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const grossProfit = revenue - cogs
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const personnel = months.reduce((s, m) => s + m.personnel_eur, 0)
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const marketing = months.reduce((s, m) => s + m.marketing_eur, 0)
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const infra = months.reduce((s, m) => s + m.infra_eur, 0)
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const adminCosts = months.reduce((s, m) => s + (m.admin_costs_eur || 0), 0)
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const officeCosts = months.reduce((s, m) => s + (m.office_costs_eur || 0), 0)
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const travelCosts = months.reduce((s, m) => s + (m.travel_costs_eur || 0), 0)
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const softwareLicenses = months.reduce((s, m) => s + (m.software_licenses_eur || 0), 0)
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const depreciation = months.reduce((s, m) => s + (m.depreciation_eur || 0), 0)
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const interestExpense = months.reduce((s, m) => s + (m.interest_expense_eur || 0), 0)
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const taxes = months.reduce((s, m) => s + (m.taxes_eur || 0), 0)
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const netIncome = months.reduce((s, m) => s + (m.net_income_eur || 0), 0)
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const ebit = months.reduce((s, m) => s + (m.ebit_eur || 0), 0)
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const ihk = months.reduce((s, m) => s + (m.ihk_eur || 0), 0)
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const foundingCosts = months.reduce((s, m) => s + (m.founding_costs_eur || 0), 0)
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const totalOpex = personnel + marketing + infra + adminCosts + officeCosts + travelCosts + softwareLicenses + ihk + foundingCosts
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const ebitda = grossProfit - totalOpex
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const lastMonth = months[months.length - 1]
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// US GAAP aggregates
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const rAndD = infra + softwareLicenses
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const sga = personnel + adminCosts + officeCosts + travelCosts + ihk + foundingCosts
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return {
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year,
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revenue,
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cogs,
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grossProfit,
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grossMarginPct: revenue > 0 ? (grossProfit / revenue) * 100 : 0,
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personnel,
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marketing,
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infra,
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totalOpex,
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ebitda,
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ebitdaMarginPct: revenue > 0 ? (ebitda / revenue) * 100 : 0,
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customers: lastMonth.total_customers,
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employees: lastMonth.employees_count,
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adminCosts,
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officeCosts,
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travelCosts,
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softwareLicenses,
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depreciation,
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interestExpense,
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taxes,
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netIncome,
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ebit,
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ihk,
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foundingCosts,
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rAndD,
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sga,
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}
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})
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type LineItem = {
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label: string
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getValue: (r: AnnualRow) => number
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isBold?: boolean
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isPercent?: boolean
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isSeparator?: boolean
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isNegative?: boolean
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isSubRow?: boolean
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}
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const hgbLineItems: LineItem[] = [
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{ label: 'Umsatzerloese', getValue: r => r.revenue, isBold: true },
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{ label: '- Materialaufwand', getValue: r => r.cogs, isNegative: true },
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{ label: '- Personalaufwand', getValue: r => r.personnel, isNegative: true },
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{ label: '- Abschreibungen', getValue: r => r.depreciation, isNegative: true },
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{ 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 },
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{ label: ' davon Marketing', getValue: r => r.marketing, isNegative: true, isSubRow: true },
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{ label: ' davon Steuerberater/Recht', getValue: r => r.adminCosts, isNegative: true, isSubRow: true },
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{ label: ' davon Buero/Telefon', getValue: r => r.officeCosts, isNegative: true, isSubRow: true },
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{ label: ' davon Software', getValue: r => r.softwareLicenses, isNegative: true, isSubRow: true },
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{ label: ' davon Reisekosten', getValue: r => r.travelCosts, isNegative: true, isSubRow: true },
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{ label: ' davon Infrastruktur', getValue: r => r.infra, isNegative: true, isSubRow: true },
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{ label: '= Betriebsergebnis (EBIT)', getValue: r => r.ebit, isBold: true, isSeparator: true },
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{ label: '- Zinsaufwand', getValue: r => r.interestExpense, isNegative: true },
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{ label: '= Ergebnis vor Steuern (EBT)', getValue: r => r.ebit - r.interestExpense, isBold: true, isSeparator: true },
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{ label: '- Steuern', getValue: r => r.taxes, isNegative: true },
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{ label: '= Jahresueberschuss', getValue: r => r.netIncome, isBold: true, isSeparator: true },
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{ label: 'Kunden (Jahresende)', getValue: r => r.customers },
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{ label: 'Mitarbeiter', getValue: r => r.employees },
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]
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const usgaapLineItems: LineItem[] = [
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{ label: 'Revenue', getValue: r => r.revenue, isBold: true },
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{ label: '- Cost of Revenue (COGS)', getValue: r => r.cogs, isNegative: true },
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{ label: '= Gross Profit', getValue: r => r.grossProfit, isBold: true, isSeparator: true },
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{ label: ' Gross Margin', getValue: r => r.grossMarginPct, isPercent: true },
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{ label: '- Sales & Marketing', getValue: r => r.marketing, isNegative: true },
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{ label: '- Research & Development', getValue: r => r.rAndD, isNegative: true },
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{ label: '- General & Administrative', getValue: r => r.sga, isNegative: true },
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{ label: '- Depreciation & Amortization', getValue: r => r.depreciation, isNegative: true },
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{ label: '= Operating Income (EBIT)', getValue: r => r.ebit, isBold: true, isSeparator: true },
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{ label: ' Operating Margin', getValue: r => r.revenue > 0 ? (r.ebit / r.revenue) * 100 : 0, isPercent: true },
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{ label: '- Interest Expense', getValue: r => r.interestExpense, isNegative: true },
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{ label: '= Income Before Tax (EBT)', getValue: r => r.ebit - r.interestExpense, isBold: true, isSeparator: true },
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{ label: '- Income Tax', getValue: r => r.taxes, isNegative: true },
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{ label: '= Net Income', getValue: r => r.netIncome, isBold: true, isSeparator: true },
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{ label: 'Customers (Year End)', getValue: r => r.customers },
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{ label: 'Employees', getValue: r => r.employees },
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]
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const lineItems = standard === 'hgb' ? hgbLineItems : usgaapLineItems
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return (
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<motion.div
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initial={{ opacity: 0, y: 10 }}
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animate={{ opacity: 1, y: 0 }}
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transition={{ duration: 0.4 }}
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className="overflow-x-auto"
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>
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<table className="w-full text-[11px]">
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<thead>
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<tr className="border-b border-white/10">
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<th className="text-left py-2 pr-4 text-white/40 font-medium min-w-[200px]">
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{standard === 'hgb'
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? 'GuV-Position (HGB)'
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: 'P&L Line Item (US GAAP)'}
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</th>
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{rows.map(r => (
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<th key={r.year} className="text-right py-2 px-2 text-white/50 font-semibold min-w-[80px]">
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{r.year}
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</th>
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))}
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</tr>
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</thead>
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<tbody>
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{lineItems.map((item, idx) => (
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<tr
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key={idx}
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className={`${item.isSeparator ? 'border-t border-white/10' : ''}`}
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>
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<td className={`py-1.5 pr-4
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${item.isBold ? 'text-white font-semibold' : 'text-white/50'}
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${item.isPercent ? 'italic text-white/30' : ''}
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${item.isSubRow ? 'text-[10px] text-white/30' : ''}
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`}>
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{item.label}
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</td>
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{rows.map(r => {
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const val = item.getValue(r)
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return (
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<td
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key={r.year}
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className={`text-right py-1.5 px-2 font-mono
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${item.isBold ? 'font-semibold' : ''}
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${item.isPercent ? 'text-white/30 italic' : ''}
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${item.isSubRow ? 'text-[10px] text-white/25' : ''}
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${!item.isPercent && val < 0 ? 'text-red-400/80' : ''}
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${!item.isPercent && val > 0 && (item.label.includes('EBIT') || item.label.includes('Net Income') || item.label.includes('Jahresueberschuss') || item.label.includes('Betriebsergebnis')) ? 'text-emerald-400' : ''}
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${!item.isPercent && !item.isBold && !item.isSubRow ? 'text-white/60' : 'text-white'}
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`}
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>
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{item.isPercent
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? `${val.toFixed(1)}%`
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: (item.isNegative && val > 0 ? '-' : '') + fmt(Math.abs(val))
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}
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</td>
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)
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})}
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</tr>
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))}
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</tbody>
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</table>
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</motion.div>
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)
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}
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