interest->interestBetween($companyId, $from, $to); $otherProfitIncome = $this->otherProfitIncome($companyId, $from, $to); $profitIncome = $interestCollected + $otherProfitIncome; $operatingExpenses = $this->operatingExpenses($companyId, $from, $to); $netProfit = $profitIncome - $operatingExpenses; return [ 'interest_collected' => $interestCollected, 'other_profit_income' => $otherProfitIncome, 'profit_income' => $profitIncome, 'operating_expenses' => $operatingExpenses, 'net_profit' => $netProfit, 'margin' => $profitIncome > 0.0 ? ($netProfit / $profitIncome) * 100 : null, 'cash_flow' => $this->cashFlow($companyId, $from, $to), ]; } /** * Categorias de `incomes` que aportan utilidad SIN duplicar lo derivado. * Se excluye `payment` (ya viene por derivacion) y `loan_payment_interest` * (lo duplicaria el dia que alguien empiece a escribirlo). * * @return list */ public static function profitIncomeCategories(): array { $excluded = [IncomeCategory::PAYMENT, IncomeCategory::LOAN_PAYMENT_INTEREST]; return array_values(array_map( static fn (IncomeCategory $c): string => $c->value, array_filter( IncomeCategory::cases(), static fn (IncomeCategory $c): bool => $c->affectsProfit() && ! in_array($c, $excluded, true), ) )); } /** * Categorias de gasto que son COSTO de operar. * * Se decide por el ENUM, nunca por la columna `affects_profit`: en produccion * esa columna esta mal poblada (~$84M de desembolsos y $10,6M de retiros * marcados en 1). Un desembolso es capital colocado y un retiro es reparto * de utilidad — restarlos aqui convertiria un negocio rentable en una * perdida ficticia, o contaria la utilidad dos veces. * * @return list */ public static function operatingExpenseCategories(): array { $excluded = [ExpenseCategory::PROFIT_WITHDRAWAL, ExpenseCategory::DIVIDEND_PAYMENT]; return array_values(array_map( static fn (ExpenseCategory $c): string => $c->value, array_filter( ExpenseCategory::cases(), static fn (ExpenseCategory $c): bool => $c->affectsProfit() && ! in_array($c, $excluded, true), ) )); } private function otherProfitIncome(int $companyId, CarbonInterface $from, CarbonInterface $to): float { return (float) Income::query() ->withoutGlobalScopes() ->where('company_id', $companyId) ->whereIn('category', self::profitIncomeCategories()) ->whereBetween('operation_date', [$from->toDateString(), $to->toDateString()]) ->sum('amount'); } private function operatingExpenses(int $companyId, CarbonInterface $from, CarbonInterface $to): float { return (float) Expense::query() ->withoutGlobalScopes() ->where('company_id', $companyId) ->whereIn('category', self::operatingExpenseCategories()) ->effective() ->whereBetween('operation_date', [$from->toDateString(), $to->toDateString()]) ->sum('amount'); } /** * Movimiento de efectivo, NO utilidad: aqui los desembolsos SI cuentan, * porque la plata efectivamente sale de la caja. */ private function cashFlow(int $companyId, CarbonInterface $from, CarbonInterface $to): float { $in = (float) Income::query() ->withoutGlobalScopes() ->where('company_id', $companyId) ->whereBetween('operation_date', [$from->toDateString(), $to->toDateString()]) ->sum('amount'); $out = (float) Expense::query() ->withoutGlobalScopes() ->where('company_id', $companyId) ->where('affects_cash', true) ->effective() ->whereBetween('operation_date', [$from->toDateString(), $to->toDateString()]) ->sum('amount'); return $in - $out; } }