feat(reports): Financial report (Initiative 1 Phase 4)

Builds the Financial report on the canonical payments + expenses tables
(the CRM records money received; it does not invoice — invoices module
is off, dev DB has zero invoice rows). The invoice-centric spec is
reframed onto the payments model: "outstanding AR" → expected-deposit
shortfall on active deals; "AR aging" → outstanding deposits bucketed by
deal age.

Service (financial.service.ts):
- 7 KPIs: revenue collected (net of refunds), deposits, balance,
  pipeline expected, outstanding deposits, expenses, net contribution
- 6 chart datasets: revenue by month (deposit/balance), collection
  funnel (EOI→deposit→contract→won), expected-deposit aging, cash flow
  (inflow vs outflow), expense breakdown by category
- 4 tables: outstanding deposits, recent payments, refund log, expense
  ledger
- every money figure normalised to port currency via a shared
  resolvePortCurrency/normalizeAmount helper (new reports/currency.ts)

UI (financial-report-client.tsx): KPI strip + recharts (stacked bar /
horizontal bar / line / donut) + month/quarter/year toggle + branded
empty states; DateRangePicker + Templates + Export wired. Un-hidden the
Financial card on the reports landing.

Plumbing: added '1y' (trailing 12mo) preset to the shared range system
(financial trends want a year); added 'financial'/'marketing' to the
report-template kind enum for template parity.

TDD: 6 financial-math unit tests (aging buckets, month keys/range, net
contribution). tsc clean; full unit suite green except pre-existing
Redis/storage-dependent integration tests. Browser-verified against live
data: API 200, KPIs correct ($5,849 expenses / -$5,849 net, $0 revenue
correct given 0 payment rows), expense ledger + breakdown populate,
payment-derived sections show graceful empty states.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

src/app/(dashboard)/[portSlug]/reports/financial/page.tsx

@@ -0,0 +1,21 @@
+import { FinancialReportClient } from '@/components/reports/financial/financial-report-client';
+
+export const dynamic = 'force-dynamic';
+
+/**
+ * Financial report.
+ *
+ * Sibling of the dynamic [kind] route so this page wins over the
+ * placeholder for /reports/financial specifically. Spec lives in
+ * docs/reports-content-spec.md § Report 02 — sourced from the canonical
+ * payments + expenses tables (the CRM records money received; it does
+ * not invoice).
+ */
+export default async function FinancialReportPage({
+  params,
+}: {
+  params: Promise<{ portSlug: string }>;
+}) {
+  const { portSlug } = await params;
+  return <FinancialReportClient portSlug={portSlug} />;
+}

src/app/(dashboard)/[portSlug]/reports/page.tsx

@@ -1,6 +1,6 @@
 import Link from 'next/link';
 import type { Route } from 'next';
-import { BookOpen, Calendar, Clock, Layers, Sparkles, TrendingUp } from 'lucide-react';
+import { BookOpen, Calendar, Clock, Layers, Sparkles, TrendingUp, Wallet } from 'lucide-react';
 
 import { PageHeader } from '@/components/shared/page-header';
 import { Card, CardContent, CardDescription, CardHeader, CardTitle } from '@/components/ui/card';
@@ -39,6 +39,13 @@ const KIND_CARDS: KindCard[] = [
       'Berth utilisation timeline, occupancy heatmap, tenancy churn, signing turnaround.',
     icon: Layers,
   },
+  {
+    href: 'financial',
+    label: 'Financial',
+    description:
+      'Revenue collected, deposits, outstanding balances, cash flow, and expense breakdown.',
+    icon: Wallet,
+  },
   {
     href: 'custom',
     label: 'Custom report',