Добавлена логика для отображения стрелок и раскраски | Изменена ширина первого столбца таблицы

Gemfile

@@ -9,6 +9,7 @@ gem "rails", "~> 7.1.3", ">= 7.1.3.2"
 gem "sidekiq" # background jobs processing
 gem 'httparty' # for http requests
 gem 'rubyzip' # for zip file processing
+gem 'roo', '~> 2.10' # for xlsx file parsing
 
 # The original asset pipeline for Rails [https://github.com/rails/sprockets-rails]
 gem "sprockets-rails"

Gemfile.lock

@@ -335,6 +335,9 @@ GEM
     request_store (1.7.0)
       rack (>= 1.4)
     rexml (3.3.9)
+    roo (2.10.1)
+      nokogiri (~> 1)
+      rubyzip (>= 1.3.0, < 3.0.0)
     rspec-core (3.13.2)
       rspec-support (~> 3.13.0)
     rspec-expectations (3.13.3)
@@ -496,6 +499,7 @@ DEPENDENCIES
   rack-cas!
   rails (~> 7.1.3, >= 7.1.3.2)
   redis (>= 4.0.1)
+  roo (~> 2.10)
   rspec-rails (~> 6.1.0)
   rubyzip
   selenium-webdriver

app/assets/images/arrow_down.svg

@@ -0,0 +1,8 @@
+<svg xmlns="http://www.w3.org/2000/svg" width="16" height="16" viewBox="0 0 16 16">
+  <path
+    d="M8 15 L1 8 H5 V1 H11 V8 H15 Z"
+    fill="#D9534F"
+    stroke="#C23026"
+    stroke-width="1"
+  />
+</svg>

app/assets/images/arrow_up.svg

@@ -0,0 +1,8 @@
+<svg xmlns="http://www.w3.org/2000/svg" width="16" height="16" viewBox="0 0 16 16">
+  <path
+    d="M8 1 L15 8 H11 V15 H5 V8 H1 Z"
+    fill="#6A9E8A"
+    stroke="#497C64"
+    stroke-width="1"
+  />
+</svg>

app/assets/stylesheets/application.scss

@@ -18,4 +18,9 @@
  @use "jquery-ui/core";
  @use "toastr";
  
- @use "base";
+ @use "base";
+ @use "application_settings";
+ @use "main";
+ @use "header";
+ @use "nav";
+ @use "organisation";

app/assets/stylesheets/application_settings.scss

@@ -0,0 +1,42 @@
+:root{
+  --bg-color: #F3F3F5;
+  --navbar-border: #d3d3d3;
+  --blue-color: #0078F6;
+  --blue-light-color: #e5f1fe;
+  --text-callout-color: #B6B6B6;
+  --yellow-color: #F9D256;
+  --white-color: #fff;
+  --red-color: #EF3E3B;
+  --footer-text-color: #757575;
+  --purple-color: #4C13A2;
+  --green-color: #4CBFC0;
+  --orange-color: #FE9F40;
+  --grey-color: #C9CBCE;
+  --grey-light-color:#F6F6F6;
+  --grey-dark-color:#a9a9a9;
+  --border-dropdown-color: #e8e8e8;
+  --text-dropdown-color: #0F0F11;
+  --main-header-text: #7C7C7C;
+
+//TEXT weight
+  --bold: 700;
+  --semi-bold: 600;
+  --medium: 500;
+  --regular: 400;
+}
+
+body {
+  font-family: 'Inter', sans-serif;
+  background-color: var(--bg-color);
+  width: 90vw;
+  margin: 0 auto;
+}
+
+
+.welcome__container__laptop {
+  margin-top: 15%;
+  text-align: center;
+  font-size: 36px;
+  font-family: "Ubuntu sans";
+  font-weight: 600;
+}

app/assets/stylesheets/header.scss

@@ -0,0 +1,13 @@
+.main-header {
+    width: 100%;
+    font-size: 2.5rem;
+    font-weight: var(--bold);
+    text-align: center;
+    position: relative;
+}
+
+.exit {
+    position: absolute;
+    top: 0;
+    right: 5px;
+}

app/assets/stylesheets/main.scss

@@ -0,0 +1,106 @@
+.add-new {
+    text-align: center;
+    width: 100%;
+    margin-block: 15px;
+}
+
+a.link {
+    border: 1px solid black;
+    border-radius: 20px 20px;
+    padding: 10px;
+    font-size: 1.5rem;
+}
+
+a.link:hover {
+    background-color: black;
+    color: var(--white-color)
+}
+
+.header{
+    width: 100%;
+    text-align: center;
+}
+
+.header-title {
+    font-size: 2.5rem;
+    font-weight: var(--bold);
+}
+
+.main-container {
+    height: 100vh;
+    padding-bottom: 15px;
+}
+
+.informations-data {
+    display: flex;
+    flex-direction: column;
+    width: 90%;
+    min-width: 300px;
+    max-width: 1400px;
+    margin: 0 auto;
+    padding-bottom: inherit;
+}
+
+.informations-data h2 {
+    font-weight: 700;
+    font-size: 2.5em;
+}
+
+.information-data {
+    border: 2px solid black;
+    display: flex;
+    flex-direction: column;
+    padding: 5px;
+    margin: 20px;
+}
+
+.information-elem {
+    font-weight: var(--semi-bold);
+    font-size: 1.5rem;
+    padding: 2.5px;
+}
+
+.add-new-organisation {
+    border: 1px solid #ccc; 
+    padding: 10px; 
+    margin: 10px 0;
+}
+
+.information-button {
+    align-self: center;
+    margin-block: 8px;
+}
+
+.information-table table {
+    border-collapse: collapse;
+    text-align: center;
+}
+
+.information-table td, th {
+    padding: 5px;
+    border: 3px solid black;
+}
+
+.information-table tr :is(td, th):first-child {
+    width: 35%;
+}
+
+.type_doc_header#tabs { 
+    width: 75%;
+    margin: 0 auto;
+}
+
+.type__doc__list__type__container {
+    display: grid;
+    grid-template-columns: repeat(2, 1fr);
+    grid-template-rows: repeat(2, 1fr);
+    place-items: center;
+    gap: 15px;
+    a.link {
+        font-size: 1.35rem;
+    }
+}
+
+a.link:has(.active__button) {
+    background-color: gray;
+}

app/assets/stylesheets/nav.scss

@@ -0,0 +1,6 @@
+.nav-container {
+    width: 25%;
+    margin: 0 auto;
+    display: flex;
+    justify-content: space-around;
+}

app/assets/stylesheets/organisation.scss

@@ -0,0 +1,19 @@
+.up::before,
+.down::before {
+  content: "";
+  display: inline-block;
+  width: 12px;
+  height: 12px;
+  margin-right: 6px;
+  background-repeat: no-repeat;
+  background-position: center;
+  background-size: contain;
+}
+
+.up::before {
+  background-image: asset-url('arrow_up.svg');
+}
+
+.down::before {
+  background-image: asset-url('arrow_down.svg');
+}

app/controllers/auditors_controller.rb

@@ -0,0 +1,13 @@
+class AuditorsController < ApplicationController
+  def index
+    auditors = Auditor.all
+
+    @info_about_auditors = auditors.each_with_object({}) do |auditor, hash|
+      hash[auditor.id] = {
+        "Наименование аудиторской организации/ФИО индивидуального аудитора" => auditor.name,
+        "ИНН" => auditor.inn,
+        "ОГРН/ОРГНИП" => auditor.ogrn
+      }
+    end
+  end
+end

app/controllers/concerns/Authorization.rb

@@ -2,11 +2,13 @@ module Authorization
   extend ActiveSupport::Concern
 
   included do
-    before_action :set_paper_trail_whodunnit
     before_action :load_current_user # load user from database
+    before_action :set_paper_trail_whodunnit
     before_action :check_authentication # check if user authenticated
     before_action :check_current_user # check if user authorized
 
+    helper_method :logged_in?, :current_user
+
     rescue_from ActionController::UnknownFormat do
       request.format = :html
       render_error
@@ -15,6 +17,10 @@ module Authorization
     def current_login
       session['zombie'] || cas_login
     end
+    
+    def logged_in?
+      current_login.present?
+    end
 
     private
 

app/controllers/organisations_controller.rb

@@ -0,0 +1,168 @@
+class OrganisationsController < ApplicationController
+  before_action :set_organisation, only: [:show]
+
+  DOC_TYPES = {
+    0 => { title: 'Бухгалтерский баланс', form_code: '1.1' },
+    1 => { title: 'Отчёт о финансовых результатах', form_code: '1.2' },
+    2 => { title: 'Отчёт об изменении капитала', form_code: '1.3' },
+    3 => { title: 'Отчёт о движении денежных средств', form_code: '1.4' }
+  }.freeze
+
+  def index
+    organizations = Organization.all
+
+    @info_about_organisations = organizations.each_with_object({}) do |org, hash|
+      hash[org.id] = {
+        "ИНН" => org.inn,
+        "Полное наименование юридического лица" => org.full_name,
+        # "КПП" => org.kpp,
+        # "Код по ОКПО" => org.okpo,
+        # "Форма собственности (по ОКФС)" => org.okfs,
+        # "Организационно-правовая форма (по ОКОПФ)" => org.okopf,
+        # "Вид экономической деятельности по ОКВЭД 2" => org.okved2,
+        # "Местонахождение (адрес)" => org.address
+      }
+    end
+  end
+
+  def show
+    @type_doc = params[:type_doc].present? ? params[:type_doc].to_i : 0
+
+    statements_by_year_and_form = build_statements_by_year_and_form
+    years = statements_by_year_and_form.keys.sort.reverse
+    grouped_rows = clean_data(build_grouped_rows(statements_by_year_and_form, years))
+    @info_about_organisation = build_organization_payload(years)
+
+    selected_doc = DOC_TYPES.fetch(@type_doc, DOC_TYPES[0])
+    @doc_name = selected_doc[:title]
+    @current_doc_info1 = grouped_rows[@doc_name]
+    if !@current_doc_info1.values.first.nil?
+      @current_doc_info = @info_about_organisation[@doc_name][0..@current_doc_info1.values.first.size + 1]
+    end
+  end
+
+
+  private
+
+  def set_organisation
+    @org = Organization.find(params[:id])
+  end
+
+  def build_organization_payload(years)
+    payload = {
+      'Сведения об организации' => {
+        'ИНН' => @org.inn,
+        'Полное наименование юридического лица' => @org.full_name,
+        'КПП' => @org.kpp,
+        'Код по ОКПО' => @org.okpo,
+        'Форма собственности (по ОКФС)' => @org.okfs,
+        'Организационно-правовая форма (по ОКОПФ)' => @org.okopf,
+        'Вид экономической деятельности по ОКВЭД 2' => @org.okved2,
+        'Местонахождение (адрес)' => @org.address
+      }
+    }
+
+    DOC_TYPES.each_value do |doc_type|
+      payload[doc_type[:title]] = ['Наименование показателя', 'Код'] + years.map do |year|
+        column_header_for(doc_type[:form_code], year)
+      end
+    end
+
+    payload
+  end
+
+  def build_grouped_rows(statements_by_year_and_form, years)
+    data = DOC_TYPES.each_with_object({}) do |(_, doc_type), hash|
+      hash[doc_type[:title]] = {}
+    end
+
+    years.each do |year|
+      DOC_TYPES.each_value do |doc_type|
+        statement = statements_by_year_and_form.dig(year, doc_type[:form_code])
+        rows = statement ? extract_rows(statement, doc_type[:form_code]) : []
+
+        rows.each do |row|
+          line_name = row['line_name'] || row[:line_name]
+          line_code = row['line_code'] || row[:line_code]
+          next if line_name.blank? && line_code.blank?
+
+          key = [line_name, line_code]
+          data[doc_type[:title]][key] ||= []
+          data[doc_type[:title]][key] << (row['value'] || row[:value] || '-')
+        end
+      end
+    end
+
+    data
+  end
+
+  def clean_data(data)
+    data.transform_values do |doc_type_data|
+      rows = doc_type_data.reject do |_, values|
+        values.all? { |value| value == "-" || value.nil? || value == ""}
+      end
+
+      next {} if rows.empty?
+
+      column_count = rows.values.map(&:size).max
+      columns_to_keep = (0...column_count).select do |i|
+        rows.values.any? { |values| values[i] != "-" && !values[i].nil? && values[i] != ""}
+      end
+      rows.transform_values do |values|
+        columns_to_keep.map { |i| values[i]}
+      end
+    end
+  end
+
+  def build_statements_by_year_and_form
+    grouped = Hash.new { |hash, key| hash[key] = {} }
+
+    @org.financial_statements.includes(:yearly_file).each do |statement|
+      year = statement.sheet_number.to_i
+      next unless year.positive?
+      next unless unified_statement?(statement)
+
+      DOC_TYPES.each_value do |doc_type|
+        form_code = doc_type[:form_code]
+        next if extract_rows(statement, form_code).blank?
+
+        current = grouped[year][form_code]
+        grouped[year][form_code] = statement if better_statement?(statement, current)
+      end
+    end
+
+    grouped
+  end
+
+  def better_statement?(candidate, current)
+    return true if current.nil?
+
+    candidate_source_year = candidate.yearly_file&.year.to_i
+    current_source_year = current.yearly_file&.year.to_i
+
+    return true if candidate_source_year > current_source_year
+    return false if candidate_source_year < current_source_year
+
+    candidate.updated_at > current.updated_at
+  end
+
+  def unified_statement?(statement)
+    forms = statement.data.is_a?(Hash) ? (statement.data['forms'] || statement.data[:forms]) : nil
+    forms.is_a?(Hash)
+  end
+
+  def extract_rows(statement, form_code)
+    forms = statement.data['forms'] || statement.data[:forms] || {}
+    form_payload = forms[form_code] || forms[form_code.to_sym] || {}
+    rows = form_payload['rows'] || form_payload[:rows] || []
+    return rows if rows.is_a?(Array)
+
+    []
+  end
+
+  def column_header_for(form_code, year)
+    return "На 31 декабря #{year} г." if form_code == '1.1'
+
+    "За #{year} г."
+  end
+end

app/controllers/welcome_controller.rb

@@ -1,4 +1,11 @@
 class WelcomeController < ApplicationController
-
-  def home; end
+  def home
+    if logged_in?
+      if @current_user.present?
+        redirect_to '/organisations/index'
+      else
+        render_error
+      end
+    end
+  end
 end

app/helpers/auditors_helper.rb

@@ -0,0 +1,2 @@
+module AuditorsHelper
+end

app/helpers/organisations_helper.rb

@@ -0,0 +1,117 @@
+module OrganisationsHelper
+    # Функции для раскраски 
+    def group_key(code)
+        return nil if code.nil? || code.size < 2
+        prefix = code[0, 2]
+        case prefix
+            when '21', '22', '23', '24'
+                '21-24'
+            else
+                prefix
+        end
+    end
+
+    def keep_code?(code, type_data: 'min_max')
+        return false if code.nil? || code.size < 2
+        prefix = code[0, 2]
+        return false unless prefix.match?(/\A\d{2}\z/)
+        if type_data == 'min_max'
+            return false if %w[16 17].include?(prefix)
+            return true  if %w[21 22 23 24 25 29].include?(prefix)
+            return !code.end_with?('00')
+        elsif type_data == 'comparsion'
+            return code.end_with?('00')
+        end
+    end
+
+    def parse_number(value)
+        return 0 if value.empty? || ['-', '(-)', 'X'].include?(value)
+        negative = value.start_with?('(') && value.end_with?(')')
+        value = value.tr('()', '') if negative
+        value = value.delete(' ')
+        return 0 unless value.match?(/\A\d+\z/)
+        number = value.to_i
+        negative ? -number : number
+    end
+
+    def prepare_data(data, type_data: 'min_max')
+        return {} if data.nil?
+        filtered_data = data.reject do |(_, _), values|
+            values.all? { |value| ['-', '(-)', 'X'].include?(value) }
+        end
+        if type_data == 'min_max'
+            prepared_data = filtered_data.each_with_object({}) do |((_, code), values), result|
+                next if code.nil? || !keep_code?(code)
+                group = group_key(code)
+                result[group] ||= Hash.new { |h, k| h[k] = [] }
+                values.each_with_index do |value, index|
+                    result[group][index + 1] << parse_number(value)
+                end
+            end
+            min_max_data = prepared_data.transform_values do |columns|
+                columns.transform_values do |values|
+                    sorted = values.sort
+                    size = sorted.size
+                    p50 = size.odd? ? sorted[size / 2] : (sorted[size / 2 - 1] + sorted[size / 2]) / 2.0
+                    { min: sorted.first, p50: p50, max: sorted.last }
+                end
+            end
+        elsif type_data == 'comparsion'
+            prepared_data = filtered_data.each_with_object({}) do |((_, code), values), result|
+                next if code.nil? || !keep_code?(code, type_data: 'comparsion')
+                result[code] ||= []
+                (0...values.size - 1).each do |index|
+                    if parse_number(values[index]) == parse_number(values[index + 1])
+                        result[code] << nil
+                    elsif
+                        result[code] << (parse_number(values[index]) > parse_number(values[index + 1]))
+                    end
+                end
+                result[code] << nil
+            end
+        end
+    end
+
+    def get_color_for_cell(value, min:, median:, max:)
+        value = parse_number(value)
+        return rgb_to_hex(WHITE) if value.nil? || min.nil? || max.nil? || median.nil?
+        return rgb_to_hex(GREEN) if min == max
+
+        if value <= median
+            ratio = median == min ? 0.0 : (value - min).to_f / (median - min)
+            rgb = interpolate_color(RED, YELLOW, clamp(ratio))
+        else
+            ratio = max == median ? 0.0 : (value - median).to_f / (max - median)
+            rgb = interpolate_color(YELLOW, GREEN, clamp(ratio))
+        end
+
+        rgb_to_hex(rgb)
+    end
+
+    def get_arrow_for_cell(value, condition)
+        return content_tag(:td, value) if condition.nil?
+        css_class = condition ? 'up': 'down'
+        content_tag(:td, value, class: css_class)
+    end
+
+
+    private
+
+    def interpolate_color(from, to, ratio)
+        from.zip(to).map { |a, b| (a + (b - a) * ratio).round }
+    end
+
+    def rgb_to_hex(rgb)
+        format("#%02X%02X%02X", *rgb)
+    end
+
+    def clamp(value)
+        [[value, 0.0].max, 1.0].min
+    end
+
+    RED = [248, 105, 107].freeze
+    YELLOW = [255, 235, 132].freeze
+    GREEN = [99, 190, 123].freeze
+    WHITE = [255, 255, 255].freeze
+    
+end

app/javascript/application.js

@@ -4,4 +4,5 @@ import "controllers"
 import "jquery"
 import "jquery_ujs"
 import "toastr"
+import "tabs_select"
 window.toastr = toastr

app/javascript/tabs_select.js

@@ -0,0 +1,18 @@
+
+let tabs_select = () => {
+    const tabsContainer = document.getElementById("tabs")
+    if (!tabsContainer) {
+        return;
+    }
+
+    const buttons = tabsContainer.getElementsByClassName("switch__button")
+    for (const button of buttons) {
+        const value = button.getAttribute("data-value");
+        const id = button.getAttribute("id");
+        button.classList.toggle("active__button", value === id);
+    }
+}
+
+
+document.addEventListener('turbo:load', tabs_select)
+console.log('Hi')

app/models/auditor.rb

@@ -0,0 +1,3 @@
+class Auditor < ApplicationRecord
+  has_many :yearly_files, dependent: :nullify
+end

app/models/financial_statement.rb

@@ -0,0 +1,5 @@
+class FinancialStatement < ApplicationRecord
+  belongs_to :yearly_file
+
+  validates :data, presence: true
+end

app/models/organization.rb

@@ -0,0 +1,6 @@
+class Organization < ApplicationRecord
+  has_many :yearly_files, dependent: :destroy
+  has_many :financial_statements, through: :yearly_files
+
+  validates :inn, presence: true
+end

app/models/report_code.rb

@@ -0,0 +1,4 @@
+class ReportCode < ApplicationRecord
+  validates :code, presence: true, uniqueness: true
+  validates :name, presence: true
+end

app/models/yearly_file.rb

@@ -0,0 +1,10 @@
+class YearlyFile < ApplicationRecord
+  belongs_to :organization
+  belongs_to :auditor, optional: true
+
+  has_many :financial_statements, dependent: :destroy
+
+  has_one_attached :file
+
+  validates :year, presence: true
+end

app/services/report_parser.rb

@@ -0,0 +1,235 @@
+require 'roo'
+
+class ReportParser
+  FORM_DEFINITIONS = {
+    '1.1' => {
+      parser: ReportParsers::Form11Parser,
+      sheet_name: 'Бухгалтерский баланс'
+    },
+    '1.2' => {
+      parser: ReportParsers::Form12Parser,
+      sheet_name: 'Отчет о финансовых результатах'
+    },
+    '1.3' => {
+      parser: nil,
+      sheet_name: 'Отчет об изменениях капитала'
+    },
+    '1.4' => {
+      parser: ReportParsers::Form14Parser,
+      sheet_name: 'Отчет о движении денежных средств'
+    }
+  }.freeze
+
+  DEFAULT_MISSING_VALUE = '-'
+
+  def initialize(yearly_file)
+    @yearly_file = yearly_file
+  end
+
+  def call
+    ActiveRecord::Base.transaction do
+      ReportParsers::OrganizationInfoParser.new(@yearly_file, spreadsheet: spreadsheet).call
+
+      parsed_forms = parse_forms
+      save_aggregated_statements(parsed_forms)
+    end
+  end
+
+  private
+
+  def spreadsheet
+    @spreadsheet ||= begin
+      tempfile = Tempfile.new(['report', '.xlsx'])
+      tempfile.binmode
+      @yearly_file.file.download { |chunk| tempfile.write(chunk) }
+      tempfile.rewind
+      Roo::Excelx.new(tempfile.path)
+    end
+  end
+
+  def parse_forms
+    FORM_DEFINITIONS.each_with_object({}) do |(form_code, config), hash|
+      parser_class = config.fetch(:parser)
+      hash[form_code] = parser_class ? parser_class.new(@yearly_file, spreadsheet: spreadsheet).call : {}
+    end
+  end
+
+  def save_aggregated_statements(parsed_forms)
+    codes = report_codes
+    return if codes.blank?
+
+    target_years = extract_target_years(parsed_forms)
+    return if target_years.blank?
+
+    target_years.each do |year|
+      statement = find_or_build_statement(year)
+      if should_update_statement?(statement)
+        previous_data = statement.data.deep_dup if statement.persisted?
+
+        statement.assign_attributes(
+          yearly_file: @yearly_file,
+          sheet_number: year,
+          data: build_payload_for_year(year, parsed_forms, codes, previous_data: previous_data)
+        )
+        statement.save!
+      end
+
+      cleanup_duplicate_statements(year, statement.id)
+    end
+  end
+
+  def extract_target_years(parsed_forms)
+    years = parsed_forms.values.flat_map(&:keys).map(&:to_i).select(&:positive?).uniq
+    years = [@yearly_file.year.to_i] if years.blank? && @yearly_file.year.to_i.positive?
+    years.sort.reverse
+  end
+
+  def build_payload_for_year(year, parsed_forms, codes, previous_data: nil)
+    forms_payload = FORM_DEFINITIONS.each_with_object({}) do |(form_code, config), hash|
+      form_present, form_data = parsed_form_for_year(parsed_forms, form_code, year)
+      form_data ||= {}
+
+      unless form_present
+        previous_payload = previous_form_payload(previous_data, form_code)
+        if previous_payload.present?
+          hash[form_code] = previous_payload
+          next
+        end
+      end
+
+      source_rows = form_data[:rows] || form_data['rows'] || []
+      rows_by_code = index_rows_by_code(source_rows)
+      form_codes = report_codes_for_form(form_code, codes)
+
+      hash[form_code] = {
+        form_code: form_code,
+        sheet_name: form_data[:sheet_name] || form_data['sheet_name'] || config.fetch(:sheet_name),
+        rows: form_codes.map do |report_code|
+          source_row = rows_by_code[report_code.code]
+          source_value = source_row && (source_row[:value] || source_row['value'])
+
+          {
+            line_name: report_code.name,
+            line_code: report_code.code,
+            value: normalized_statement_value(source_value)
+          }
+        end
+      }
+    end
+
+    {
+      data_year: year,
+      forms: forms_payload
+    }
+  end
+
+  def parsed_form_for_year(parsed_forms, form_code, year)
+    form_results = parsed_forms.fetch(form_code, {})
+    return [true, form_results[year]] if form_results.key?(year)
+    return [true, form_results[year.to_s]] if form_results.key?(year.to_s)
+
+    [false, {}]
+  end
+
+  def previous_form_payload(previous_data, form_code)
+    forms = previous_data && (previous_data[:forms] || previous_data['forms'])
+    return unless forms.is_a?(Hash)
+
+    forms[form_code] || forms[form_code.to_sym]
+  end
+
+  def index_rows_by_code(rows)
+    rows.each_with_object({}) do |row, hash|
+      normalized_code = normalize_code(row[:line_code] || row['line_code'])
+      next if normalized_code.blank?
+
+      # Keep first non-blank value for duplicated codes inside one form/year.
+      existing = hash[normalized_code]
+      next if existing.present? && (existing[:value] || existing['value']).present?
+
+      hash[normalized_code] = row
+    end
+  end
+
+  def find_or_build_statement(year)
+    existing = FinancialStatement
+               .joins(:yearly_file)
+               .where(sheet_number: year)
+               .where(yearly_files: { organization_id: @yearly_file.organization_id })
+               .order('yearly_files.year DESC NULLS LAST, financial_statements.updated_at DESC')
+               .first
+
+    return existing if existing
+
+    @yearly_file.financial_statements.new(sheet_number: year)
+  end
+
+  def should_update_statement?(statement)
+    return true if statement.new_record?
+
+    existing_source_year = statement.yearly_file&.year.to_i
+    current_source_year = @yearly_file.year.to_i
+
+    existing_source_year <= current_source_year
+  end
+
+  def normalize_code(value)
+    value.to_s.scan(/\d+/).join.presence
+  end
+
+  def normalized_statement_value(value)
+    return DEFAULT_MISSING_VALUE if value.nil?
+    return value if value.is_a?(Numeric)
+
+    text = value.to_s.strip
+    return DEFAULT_MISSING_VALUE if text.blank?
+
+    numeric_text?(text) ? text : DEFAULT_MISSING_VALUE
+  end
+
+  def numeric_text?(text)
+    normalized = text.tr("\u00A0", ' ').squeeze(' ')
+
+    integer_or_decimal = /\A[+-]?\d+(?:[.,]\d+)?\z/
+    integer_or_decimal_grouped = /\A[+-]?\d{1,3}(?: \d{3})+(?:[.,]\d+)?\z/
+    parenthesized_integer_or_decimal = /\A\(\d+(?:[.,]\d+)?\)\z/
+    parenthesized_integer_or_decimal_grouped = /\A\(\d{1,3}(?: \d{3})+(?:[.,]\d+)?\)\z/
+
+    normalized.match?(integer_or_decimal) ||
+      normalized.match?(integer_or_decimal_grouped) ||
+      normalized.match?(parenthesized_integer_or_decimal) ||
+      normalized.match?(parenthesized_integer_or_decimal_grouped)
+  end
+
+  def report_codes
+    @report_codes ||= ReportCode.order(:code).select(:code, :name).to_a
+  end
+
+  def report_codes_for_form(form_code, codes)
+    codes.select { |report_code| report_code_belongs_to_form?(report_code.code, form_code) }
+  end
+
+  def report_code_belongs_to_form?(code, form_code)
+    normalized_code = normalize_code(code)
+    return false if normalized_code.blank?
+
+    case form_code
+    when '1.1' then normalized_code.start_with?('1')
+    when '1.2' then normalized_code.start_with?('2')
+    when '1.3' then normalized_code.start_with?('3')
+    when '1.4' then normalized_code.start_with?('4')
+    else
+      true
+    end
+  end
+
+  def cleanup_duplicate_statements(year, keeper_id)
+    FinancialStatement
+      .joins(:yearly_file)
+      .where(sheet_number: year)
+      .where(yearly_files: { organization_id: @yearly_file.organization_id })
+      .where.not(id: keeper_id)
+      .delete_all
+  end
+
+end

app/services/report_parsers/base_parser.rb

@@ -0,0 +1,111 @@
+require 'set'
+
+module ReportParsers
+  class BaseParser
+    def initialize(yearly_file, spreadsheet:)
+      @yearly_file = yearly_file
+      @spreadsheet = spreadsheet
+    end
+
+    private
+
+    attr_reader :yearly_file, :spreadsheet
+
+    def sheet_exists?(sheet_name)
+      spreadsheet.sheets.include?(sheet_name)
+    end
+
+    def read_cell(sheet, row, col)
+      value = sheet.cell(row, col)
+
+      # Handle merged cells: if value is nil/blank, try reading from nearby cells
+      if value.blank? && sheet.respond_to?(:merged_cells)
+        value = find_merged_cell_value(sheet, row, col)
+      end
+
+      value.is_a?(String) ? value.strip.presence : value
+    end
+
+    def find_merged_cell_value(sheet, row, col)
+      # Try to find value in merged cell range
+      # Check cells in a small radius around the target cell
+      (-1..1).each do |row_offset|
+        (-1..1).each do |col_offset|
+          next if row_offset == 0 && col_offset == 0
+
+          check_row = row + row_offset
+          check_col = col + col_offset
+
+          next if check_row < 1 || check_col < 1
+          next if check_row > sheet.last_row || check_col > sheet.last_column
+
+          value = sheet.cell(check_row, check_col)
+          return value if value.present?
+        end
+      end
+
+      nil
+    end
+
+    def find_value_by_labels(sheet, labels, row_range:, value_offset: 1)
+      position = find_label_position(sheet, labels, row_range: row_range)
+      return if position.nil?
+
+      row, col = position
+
+      max_col = sheet.last_column.to_i
+      (col + value_offset).upto(max_col) do |search_col|
+        value = read_cell(sheet, row, search_col)
+        return value if value.present?
+      end
+
+      nil
+    end
+
+    def find_label_position(sheet, labels, row_range:)
+      normalized_labels = Array(labels).map { |label| normalize_label(label) }.to_set
+      max_col = sheet.last_column.to_i
+      return if max_col <= 1
+
+      row_range.each do |row|
+        1.upto(max_col - 1) do |col|
+          label_text = normalize_label(sheet.cell(row, col))
+          next if label_text.blank?
+          next unless label_matches?(label_text, normalized_labels)
+
+          return [row, col]
+        end
+      end
+
+      nil
+    end
+
+    def label_matches?(label_text, normalized_labels)
+      normalized_labels.any? do |label|
+        label_text == label ||
+          label_text.start_with?("#{label} ") ||
+          label_text.start_with?("#{label}:")
+      end
+    end
+
+    def normalize_label(value)
+      value.to_s
+           .downcase
+           .tr("\u00A0", ' ')
+           .gsub(/\s+/, ' ')
+           .gsub(/[«»]/, '')
+           .strip
+    end
+
+    def normalize_line_name(value)
+      text = value.to_s
+                 .tr("\u00A0", ' ')
+                 .gsub(/[⁰¹²³⁴⁵⁶⁷⁸⁹]/, '')
+                 .gsub(/(?<=\p{L})\d{1,2}(?=\s|\z)/u, '')
+                 .gsub(/\s+/, ' ')
+                 .strip
+
+      text.presence
+    end
+  end
+end

app/services/report_parsers/form11_parser.rb

@@ -0,0 +1,139 @@
+module ReportParsers
+  class Form11Parser < BaseParser
+    SHEET_NAME = 'Бухгалтерский баланс'
+    FORM_CODE = '1.1'
+    IGNORED_KEYS = [2].freeze
+
+    def call
+      return {} unless sheet_exists?(SHEET_NAME)
+
+      sheet = spreadsheet.sheet(SHEET_NAME)
+      extract_year(sheet)
+      build_payloads(sheet)
+    end
+
+    private
+
+    def build_payloads(sheet)
+      header_row = find_header_row(sheet)
+      columns = detect_columns(sheet, header_row)
+
+
+      value_headers = columns[:value_columns].each_with_object({}) do |col, hash|
+        header_text = read_cell(sheet, header_row, col).to_s
+        year = extract_year_from_header(header_text)
+        hash[col] = year
+      end
+
+      all_rows = (header_row + 1).upto(sheet.last_row).filter_map do |row|
+        line_name = normalize_line_name(read_cell(sheet, row, columns[:name_column]))
+        line_code = read_cell(sheet, row, columns[:code_column]).to_s.strip.presence
+        next if ignored_row?(line_name, line_code)
+
+        values = columns[:value_columns].each_with_object({}) do |col, hash|
+          value = read_cell(sheet, row, col)
+          year = value_headers[col]
+          hash[year.to_s] = value if value.present? && year.present?
+        end.compact_blank
+
+        next if line_name.blank? && line_code.blank? && values.blank?
+
+        {
+          line_name: line_name,
+          line_code: line_code,
+          values: values
+        }
+      end
+
+      payloads_by_year = {}
+      value_headers.each do |col, year|
+        next unless year.present?
+
+        rows_for_year = all_rows.map do |row|
+          value = row[:values][year.to_s]
+          next unless value.present?
+
+          {
+            line_name: row[:line_name],
+            line_code: row[:line_code],
+            value: value
+          }
+        end.compact
+
+        payloads_by_year[year] = {
+          form_code: FORM_CODE,
+          sheet_name: SHEET_NAME,
+          header_row: header_row,
+          data_year: year,
+          rows: rows_for_year
+        }
+      end
+
+      payloads_by_year
+    end
+
+    def extract_year_from_header(header_text)
+      year_match = header_text[/\b(20\d{2})\b/]
+      year_match.to_i if year_match
+    end
+
+    def find_header_row(sheet)
+      1.upto(sheet.last_row) do |row|
+        normalized_cells = 1.upto(sheet.last_column).map { |col| normalize_label(sheet.cell(row, col)) }
+        has_name = normalized_cells.any? { |text| text.include?('наименование показателя') }
+        has_code = normalized_cells.any? { |text| text == 'код' || text.start_with?('код ') || text.start_with?('код:') }
+        return row if has_name && has_code
+      end
+
+      1
+    end
+
+    def detect_columns(sheet, header_row)
+      columns = 1.upto(sheet.last_column).each_with_object({}) do |col, hash|
+        hash[col] = normalize_label(sheet.cell(header_row, col))
+      end
+
+      name_column = columns.key(columns.values.find { |text| text.include?('наименование показателя') }) || 1
+
+      code_column = columns.key(columns.values.find { |text|
+        text == 'код строки' || text.start_with?('код строки ') ||
+        (text == 'код' && columns[name_column + 1] == text)
+      }) || columns.key(columns.values.find { |text| text == 'код' || text.start_with?('код ') }) || [name_column + 1, sheet.last_column].min
+
+      value_columns = columns.keys.select do |col|
+        text = columns[col]
+        text.include?('на 31') ||
+        text.include?('на ') ||
+        text.match?(/\bна \d+ /) ||
+        text.match?(/\b20\d{2}\b/) ||
+        (col > code_column && text.include?('декабря')) ||
+        (col > code_column && text.match?(/\d+/))  # fallback: numeric values
+      end
+
+      if value_columns.empty?
+        value_columns = columns.keys.select { |col| col > code_column && columns[col].present? }
+      end
+
+      {
+        name_column: name_column,
+        code_column: code_column,
+        value_columns: value_columns.sort.first(3)
+      }
+    end
+
+    def extract_year(sheet)
+      period_text = sheet.cell(4, 1).to_s
+      year = period_text[/\d{4}/].to_i
+      yearly_file.update!(year: year) if year.positive?
+    end
+
+    def ignored_row?(line_name, line_code)
+      keys = [line_code, line_name].compact.map { |value| normalize_label(value) }
+      keys.any? { |key| ignored_keys.include?(key) }
+    end
+
+    def ignored_keys
+      @ignored_keys ||= IGNORED_KEYS.map { |value| normalize_label(value) }.to_set
+    end
+  end
+end

app/services/report_parsers/form12_parser.rb

@@ -0,0 +1,125 @@
+module ReportParsers
+  class Form12Parser < BaseParser
+    SHEET_NAME = 'Отчет о финансовых результатах'
+    FORM_CODE = '1.2'
+    # Add line codes or names that should be skipped during parsing.
+    IGNORED_KEYS = [2].freeze
+
+    def call
+      return {} unless sheet_exists?(SHEET_NAME)
+
+      sheet = spreadsheet.sheet(SHEET_NAME)
+      build_payloads(sheet)
+    end
+
+    private
+
+    def build_payloads(sheet)
+      header_row = find_header_row(sheet)
+      columns = detect_columns(sheet, header_row)
+
+      value_headers = columns[:value_columns].each_with_object({}) do |col, hash|
+        header_text = read_cell(sheet, header_row, col).to_s
+        year = extract_year_from_header(header_text)
+        hash[col] = year
+      end
+
+      all_rows = (header_row + 1).upto(sheet.last_row).filter_map do |row|
+        line_name = normalize_line_name(read_cell(sheet, row, columns[:name_column]))
+        line_code = read_cell(sheet, row, columns[:code_column]).to_s.strip.presence
+        next if ignored_row?(line_name, line_code)
+
+        values = columns[:value_columns].each_with_object({}) do |col, hash|
+          value = read_cell(sheet, row, col)
+          year = value_headers[col]
+          hash[year.to_s] = value if value.present? && year.present?
+        end.compact_blank
+
+        next if line_name.blank? && line_code.blank? && values.blank?
+
+        {
+          line_name: line_name,
+          line_code: line_code,
+          values: values
+        }
+      end
+
+      payloads_by_year = {}
+      value_headers.each do |col, year|
+        next unless year.present?
+
+        rows_for_year = all_rows.map do |row|
+          value = row[:values][year.to_s]
+          next unless value.present?
+
+          {
+            line_name: row[:line_name],
+            line_code: row[:line_code],
+            value: value
+          }
+        end.compact
+
+        payloads_by_year[year] = {
+          form_code: FORM_CODE,
+          sheet_name: SHEET_NAME,
+          header_row: header_row,
+          data_year: year,
+          rows: rows_for_year
+        }
+      end
+
+      payloads_by_year
+    end
+
+    def extract_year_from_header(header_text)
+      year_match = header_text[/\b(20\d{2})\b/]
+      year_match.to_i if year_match
+    end
+
+    def find_header_row(sheet)
+      1.upto(sheet.last_row) do |row|
+        normalized_cells = 1.upto(sheet.last_column).map { |col| normalize_label(sheet.cell(row, col)) }
+        has_name = normalized_cells.any? { |text| text.include?('наименование показателя') }
+        has_code = normalized_cells.any? { |text| text == 'код' || text.start_with?('код ') || text.start_with?('код:') }
+        return row if has_name && has_code
+      end
+      1
+    end
+
+    def detect_columns(sheet, header_row)
+      columns = 1.upto(sheet.last_column).each_with_object({}) do |col, hash|
+        hash[col] = normalize_label(sheet.cell(header_row, col))
+      end
+
+      name_column = columns.key(columns.values.find { |text| text.include?('наименование показателя') }) || 1
+
+      code_column = columns.key(columns.values.find { |text|
+        text == 'код строки' || text.start_with?('код строки ') ||
+        (text == 'код' && columns[name_column + 1] == text)
+      }) || columns.key(columns.values.find { |text| text == 'код' || text.start_with?('код ') }) || [name_column + 1, sheet.last_column].min
+
+      value_columns = columns.keys.select do |col|
+        text = columns[col]
+        next false if text.include?('поясн')
+        text.match?(/20\d{2}/) || text.include?('за ') || text.include?('на ')
+      end
+
+      value_columns = value_columns.sort.last(2)
+
+      {
+        name_column: name_column,
+        code_column: code_column,
+        value_columns: value_columns
+      }
+    end
+
+    def ignored_row?(line_name, line_code)
+      keys = [line_code, line_name].compact.map { |value| normalize_label(value) }
+      keys.any? { |key| ignored_keys.include?(key) }
+    end
+
+    def ignored_keys
+      @ignored_keys ||= IGNORED_KEYS.map { |value| normalize_label(value) }.to_set
+    end
+  end
+end

app/services/report_parsers/form14_parser.rb

@@ -0,0 +1,123 @@
+module ReportParsers
+  class Form14Parser < BaseParser
+    SHEET_NAME = 'Отчет о движении денежных средс' # отличное название листа, мне нравится
+    FORM_CODE = '1.4'
+    # Add line codes or names that should be skipped during parsing.
+    IGNORED_KEYS = [2].freeze
+
+    def call
+      return {} unless sheet_exists?(SHEET_NAME)
+
+      sheet = spreadsheet.sheet(SHEET_NAME)
+      build_payloads(sheet)
+    end
+
+    private
+
+    def build_payloads(sheet)
+      header_row = find_header_row(sheet)
+      columns = detect_columns(sheet, header_row)
+
+      value_headers = columns[:value_columns].each_with_object({}) do |col, hash|
+        header_text = read_cell(sheet, header_row, col).to_s
+        year = extract_year_from_header(header_text)
+        hash[col] = year
+      end
+
+      all_rows = (header_row + 1).upto(sheet.last_row).filter_map do |row|
+        line_name = normalize_line_name(read_cell(sheet, row, columns[:name_column]))
+        line_code = read_cell(sheet, row, columns[:code_column]).to_s.strip.presence
+        next if ignored_row?(line_name, line_code)
+
+        values = columns[:value_columns].each_with_object({}) do |col, hash|
+          value = read_cell(sheet, row, col)
+          year = value_headers[col]
+          hash[year.to_s] = value if value.present? && year.present?
+        end.compact_blank
+
+        next if line_name.blank? && line_code.blank? && values.blank?
+
+        {
+          line_name: line_name,
+          line_code: line_code,
+          values: values
+        }
+      end
+
+      payloads_by_year = {}
+      value_headers.each do |_, year|
+        next unless year.present?
+
+        rows_for_year = all_rows.map do |row|
+          value = row[:values][year.to_s]
+          next unless value.present?
+
+          {
+            line_name: row[:line_name],
+            line_code: row[:line_code],
+            value: value
+          }
+        end.compact
+
+        payloads_by_year[year] = {
+          form_code: FORM_CODE,
+          rows: rows_for_year
+        }
+      end
+
+      payloads_by_year
+    end
+
+    def extract_year_from_header(header_text)
+      year_match = header_text[/\b(20\d{2})\b/]
+      year_match.to_i if year_match
+    end
+
+    def find_header_row(sheet)
+      1.upto(sheet.last_row) do |row|
+        normalized_cells = 1.upto(sheet.last_column).map { |col| normalize_label(sheet.cell(row, col)) }
+        has_name = normalized_cells.any? { |text| text.include?('наименование показателя') }
+        has_code = normalized_cells.any? { |text| text == 'код' || text.start_with?('код ') || text.start_with?('код:') }
+        return row if has_name && has_code
+      end
+
+      1
+    end
+
+    def detect_columns(sheet, header_row)
+      columns = 1.upto(sheet.last_column).each_with_object({}) do |col, hash|
+        hash[col] = normalize_label(sheet.cell(header_row, col))
+      end
+
+      name_column = columns.key(columns.values.find { |text| text.include?('наименование показателя') }) || 1
+
+      code_column = columns.key(columns.values.find { |text|
+        text == 'код строки' || text.start_with?('код строки ') ||
+          (text == 'код' && columns[name_column + 1] == text)
+      }) || columns.key(columns.values.find { |text| text == 'код' || text.start_with?('код ') }) || [name_column + 1, sheet.last_column].min
+
+      value_columns = columns.keys.select do |col|
+        text = columns[col]
+        next false if text.include?('поясн')
+
+        text.match?(/20\d{2}/) || text.include?('за ') || text.include?('на ')
+      end
+      value_columns = value_columns.sort.last(2)
+
+      {
+        name_column: name_column,
+        code_column: code_column,
+        value_columns: value_columns
+      }
+    end
+
+    def ignored_row?(line_name, line_code)
+      keys = [line_code, line_name].compact.map { |value| normalize_label(value) }
+      keys.any? { |key| ignored_keys.include?(key) }
+    end
+
+    def ignored_keys
+      @ignored_keys ||= IGNORED_KEYS.map { |value| normalize_label(value) }.to_set
+    end
+  end
+end

app/services/report_parsers/organization_info_parser.rb

@@ -0,0 +1,73 @@
+module ReportParsers
+  class OrganizationInfoParser < BaseParser
+    SHEET_NAME = 'Сведения об организации'
+
+    ORGANIZATION_LABELS = {
+      full_name: ['Полное наименование юридического лица'],
+      inn:       ['ИНН'],
+      kpp:       ['КПП'],
+      okpo:      ['Код по ОКПО'],
+      okfs:      ['Форма собственности (по ОКФС)'],
+      okopf:     ['Организационно-правовая форма (по ОКОПФ)'],
+      okved2:    ['Вид экономической деятельности по ОКВЭД 2'],
+      address:   ['Местонахождение (адрес)']
+    }.freeze
+
+    AUDITOR_LABELS = {
+      name: ['Наименование аудиторской организации/ФИО индивидуального аудитора'],
+      inn:  ['ИНН'],
+      ogrn: ['ОГРН/ОГРНИП']
+    }.freeze
+
+    def call
+      return unless sheet_exists?(SHEET_NAME)
+
+      sheet = spreadsheet.sheet(SHEET_NAME)
+      parse_organization(sheet)
+      parse_auditor(sheet)
+    end
+
+    private
+
+    def parse_organization(sheet)
+      end_row = auditor_section_start_row(sheet) ? auditor_section_start_row(sheet) - 1 : sheet.last_row
+      org_data = ORGANIZATION_LABELS.each_with_object({}) do |(attr, labels), hash|
+        hash[attr] = find_value_by_labels(sheet, labels, row_range: 1..end_row)
+      end
+
+      yearly_file.organization.update!(org_data)
+    end
+
+    def parse_auditor(sheet)
+      start_row = auditor_section_start_row(sheet) || 1
+      auditor_data = AUDITOR_LABELS.each_with_object({}) do |(attr, labels), hash|
+        hash[attr] = find_value_by_labels(sheet, labels, row_range: start_row..sheet.last_row)
+      end
+
+      return if auditor_data[:name].blank?
+
+      auditor_inn = auditor_data[:inn].to_s.strip
+      auditor = if auditor_inn.present?
+                  Auditor.find_or_initialize_by(inn: auditor_inn)
+                else
+                  Auditor.find_or_initialize_by(name: auditor_data[:name])
+                end
+
+      auditor.assign_attributes(
+        name: auditor_data[:name],
+        inn: auditor_inn.presence,
+        ogrn: auditor_data[:ogrn].to_s.strip.presence
+      )
+      auditor.save!
+
+      yearly_file.update!(auditor: auditor)
+    end
+
+    def auditor_section_start_row(sheet)
+      @auditor_section_start_row ||= begin
+        labels = AUDITOR_LABELS.fetch(:name)
+        find_label_position(sheet, labels, row_range: 1..sheet.last_row)&.first
+      end
+    end
+  end
+end

app/sidekiq/file_processor_job.rb

@@ -15,11 +15,26 @@ class FileProcessorJob
 
     download_inn(inn, temp_dir.to_s)
 
+    # Найти или создать организацию по ИНН
+    organization = Organization.find_or_create_by!(inn: inn)
+
     Dir.glob("#{temp_dir}/**/*").select { |f| File.file?(f) }.each do |file_path|
+      # Прикрепляем файл к Report (обратная совместимость)
       report.files.attach(
         io: File.open(file_path),
         filename: File.basename(file_path)
       )
+
+      # Создаём YearlyFile и прикрепляем xlsx
+      yearly_file = organization.yearly_files.build(year: 0)
+      yearly_file.file.attach(
+        io: File.open(file_path),
+        filename: File.basename(file_path)
+      )
+      yearly_file.save!
+
+      # Парсим данные из xlsx
+      ReportParser.new(yearly_file).call
     end
 
     # Удали временные файлы
@@ -69,4 +84,4 @@ class FileProcessorJob
       end
     end
   end
-end
+end

app/views/application/_header.html.slim

@@ -0,0 +1,7 @@
+.main-header
+    = 'Отчетность за 2026 год'
+    .exit
+        - if logged_in?
+            a.link[href="/logout"]
+                span.text-large
+                    = 'Выйти'

app/views/application/_navbar.html.slim

@@ -0,0 +1,6 @@
+- if @current_user.present?
+    .nav-container
+        a.link[href="/"]
+            = 'Организации'
+        a.link[href="/auditors/index"]
+            = 'Аудиторы'

app/views/auditors/index.html.slim

@@ -0,0 +1,13 @@
+.header
+    .header-title
+        = "Аудиторы"
+.main-container
+    - unless @info_about_auditors.any?
+        = "Аудиторы не найдены"
+    - else
+        .informations-data
+            - @info_about_auditors.each do |auditor, params|
+                .information-data
+                    - params.keys.each do |key|
+                        .information-elem
+                            = "#{key}: #{params[key]}"

app/views/layouts/application.html.slim

@@ -2,7 +2,7 @@ doctype html
 html
   head
     title
-      =t('app_name')
+      = "Отчетность 2026"
     meta[name="viewport" content="width=device-width,initial-scale=1"]
     meta name="turbo-refresh-method" content="morph"
     = csrf_meta_tags
@@ -16,4 +16,6 @@ html
     = javascript_importmap_tags
     = hotwire_livereload_tags if Rails.env.development?
   body
+    = render 'header'
+    = render 'navbar'
     = yield

app/views/organisations/index.html.slim

@@ -0,0 +1,19 @@
+.header
+    .header-title
+        = "Организации"
+.main-container
+    .add-new
+        a.link[href="/reports"]
+            = "Добавить новую организацию"
+    - unless @info_about_organisations.any?
+        = 'Организации не найдены'
+    - else
+        .informations-data
+            - @info_about_organisations.each do |organisation, params|
+                .information-data
+                    - params.keys.each do |key|
+                        .information-elem
+                            = "#{key}: #{params[key]}"
+                    .information-button
+                        a.link[href="/organisations/#{organisation}"]
+                                = "Подробнее"

app/views/organisations/show.html.slim

@@ -0,0 +1,46 @@
+.header
+    .header-title
+        = "Организация"
+.main-container
+    - unless @info_about_organisation.any?
+        = 'У данной организации пока не загружена отчетность'
+    - else
+        - min_max_data = prepare_data(@current_doc_info1)
+        - comparsion_data = prepare_data(@current_doc_info1, type_data: 'comparsion')
+        .informations-data
+            h2
+                = "Сведения об организации"
+            .information-data
+                - @info_about_organisation["Сведения об организации"].each do |key, value|
+                        .information-elem
+                            = "#{key}: #{value}"
+            = render 'organisations/templates/type_doc', target: "type_doc_#{@type_doc}", org_id: "#{@org.id}"
+            h2
+                = "#{@doc_name}"
+            - if @current_doc_info.present?
+                .information-table
+                            table
+                                thead
+                                    tr
+                                        - @current_doc_info.each do |header|
+                                            th = header
+                                tbody
+                                    - @current_doc_info1.keys.each do |key|
+                                        tr
+                                            td = key[0]
+                                            td = key[1]
+                                            - @current_doc_info1[key].each_with_index do |value, index|
+                                                - key_group = key[1].nil? ? nil : group_key(key[1])
+                                                - if min_max_data.has_key?(key_group) && keep_code?(key[1])
+                                                    - min_value = min_max_data[key_group][index + 1][:min]
+                                                    - max_value = min_max_data[key_group][index + 1][:max]
+                                                    - p50 = min_max_data[key_group][index + 1][:p50]
+                                                    - color = get_color_for_cell(value, min: min_value, median: p50, max: max_value)
+                                                    td style="background-color: #{color}" = value
+                                                - elsif comparsion_data.has_key?(key[1]) && keep_code?(key[1], type_data: 'comparsion')
+                                                    - condition = comparsion_data[key[1]][index]
+                                                    = get_arrow_for_cell(value, condition)   
+                                                - else
+                                                    td = value
+            - else
+                h3 = "Нет данных"

app/views/organisations/templates/_type_doc.html.slim

@@ -0,0 +1,16 @@
+.main__container
+    .type_doc_header#tabs
+        .type__doc__list__type__container
+            a.link[href="/organisations/#{org_id}?type_doc=0"]
+                .switch__button.text-large#type_doc_0 data-value=target
+                    = 'Бухгалтерский баланс'
+            a.link[href="/organisations/#{org_id}?type_doc=1"]
+                .switch__button.text-large#type_doc_1 data-value=target
+                    = 'Отчёт о финансовых результатах'
+            / - if not_simplified
+            a.link[href="/organisations/#{org_id}?type_doc=2"]
+                .switch__button.text-large#type_doc_2 data-value=target
+                    = 'Отчёт об изменении капитала'
+            a.link[href="/organisations/#{org_id}?type_doc=3"]
+                .switch__button.text-large#type_doc_3 data-value=target
+                    = 'Отчёт о движении денежных средств'

app/views/reports/index.html.erb

@@ -1,5 +1,10 @@
 <!-- app/views/reports/index.html.erb -->
 <h1>Загрузка отчётов по ИНН</h1>
+<div>
+  <p>
+    Тестовые ИНН: <br>Полные отчеты: 7707602010, 9705114405<br>Упрощенка: 7724298987
+  </p>
+</div>
 
 <% if notice %>
   <p style="color: green;"><%= notice %></p>
@@ -22,4 +27,4 @@
       <% end %>
     <% end %>
   </div>
-<% end %>
+<% end %>

app/views/welcome/home.html.slim

@@ -0,0 +1,13 @@
+.welcome__container__laptop
+  div
+    = 'Информационная система'
+  div
+    = '«Электронный дневник»'
+
+  - unless logged_in?
+    a.link[href="/auth/login"]
+      .welcome-login__container
+        span
+          = image_tag('auth.svg', class: 'icon')
+        span.text-login
+          = 'Войти'

config/importmap.rb

@@ -11,4 +11,5 @@ pin "jquery", to: "jquery.min.js", preload: true
 pin "jquery_ujs", to: "jquery_ujs.js", preload: true
 pin "jquery-ui", to: "jquery-ui.js", preload: true
 pin "inputmask", to: "jquery.inputmask.bundle.min.js", preload: true
-pin 'slimselect', to: 'slimselect.min.js', preload: true
+pin 'slimselect', to: 'slimselect.min.js', preload: true
+pin "tabs_select", to: 'tabs_select.js', preload: true

config/routes.rb

@@ -1,10 +1,14 @@
 # require 'sidekiq/web'
 
 Rails.application.routes.draw do
-  get 'reports/create'
+
+  get '/auth/login', to: 'auth#login', as: :login
+  get '/organisations/index'
+  get '/organisations/:id', to: 'organisations#show'
+  get '/auditors/index'
+  get '/reports/create'
   get '/reports', to: 'reports#index'
   post '/reports', to: 'reports#create'
-
   # mount Sidekiq::Web => '/sidekiq' # Для проверки работы Sidekiq через веб-интерфейс
 
 

db/migrate/20260312000001_create_organizations.rb

@@ -0,0 +1,18 @@
+class CreateOrganizations < ActiveRecord::Migration[7.1]
+  def change
+    create_table :organizations do |t|
+      t.string :inn, null: false
+      t.string :full_name
+      t.string :kpp
+      t.string :okpo
+      t.string :okfs
+      t.string :okopf
+      t.string :okved2
+      t.string :address
+
+      t.timestamps
+    end
+
+    add_index :organizations, :inn
+  end
+end

db/migrate/20260312000002_create_auditors.rb

@@ -0,0 +1,13 @@
+class CreateAuditors < ActiveRecord::Migration[7.1]
+  def change
+    create_table :auditors do |t|
+      t.string :name
+      t.string :inn
+      t.string :ogrn
+
+      t.timestamps
+    end
+
+    add_index :auditors, :inn
+  end
+end

db/migrate/20260312000003_create_document_types.rb

@@ -0,0 +1,9 @@
+class CreateDocumentTypes < ActiveRecord::Migration[7.1]
+  def change
+    create_table :document_types do |t|
+      t.string :name, null: false
+
+      t.timestamps
+    end
+  end
+end

db/migrate/20260312000004_create_yearly_files.rb

@@ -0,0 +1,11 @@
+class CreateYearlyFiles < ActiveRecord::Migration[7.1]
+  def change
+    create_table :yearly_files do |t|
+      t.references :organization, null: false, foreign_key: true
+      t.integer :year, null: false
+      t.references :auditor, foreign_key: true
+
+      t.timestamps
+    end
+  end
+end

db/migrate/20260312000005_create_financial_statements.rb

@@ -0,0 +1,12 @@
+class CreateFinancialStatements < ActiveRecord::Migration[7.1]
+  def change
+    create_table :financial_statements do |t|
+      t.references :yearly_file, null: false, foreign_key: true
+      t.references :document_type, null: false, foreign_key: true
+      t.integer :sheet_number
+      t.jsonb :data, default: {}
+
+      t.timestamps
+    end
+  end
+end

db/migrate/20260321000006_add_unique_index_to_financial_statements.rb

@@ -0,0 +1,9 @@
+class AddUniqueIndexToFinancialStatements < ActiveRecord::Migration[7.1]
+  def change
+    add_index :financial_statements,
+      [:yearly_file_id, :document_type_id, :sheet_number],
+      name: 'index_fs_on_yearly_file_doc_type_sheet',
+      unique: true,
+      if_not_exists: true
+  end
+end

db/migrate/20260325063000_seed_document_types.rb

@@ -0,0 +1,18 @@
+class SeedDocumentTypes < ActiveRecord::Migration[7.0]
+  def up
+    execute <<-SQL
+      INSERT INTO document_types (id, name, created_at, updated_at) VALUES
+        (1, 'Бухгалтерский баланс', NOW(), NOW()),
+        (2, 'Отчет о финансовых результатах', NOW(), NOW()),
+        (3, 'Отчет об изменениях капитала', NOW(), NOW()),
+        (4, 'Отчет о движении денежных средств', NOW(), NOW())
+      ON CONFLICT (id) DO NOTHING;
+    SQL
+  end
+
+  def down
+    execute <<-SQL
+      DELETE FROM document_types WHERE id IN (1,2,3,4);
+    SQL
+  end
+end

db/migrate/20260414100000_create_report_codes.rb

@@ -0,0 +1,13 @@
+class CreateReportCodes < ActiveRecord::Migration[7.1]
+  def change
+    create_table :report_codes do |t|
+      t.string :code, null: false
+      t.string :name, null: false
+      t.text :description, null: false, default: ''
+
+      t.timestamps
+    end
+
+    add_index :report_codes, :code, unique: true
+  end
+end

db/migrate/20260414100500_seed_report_codes.rb

@@ -0,0 +1,288 @@
+class SeedReportCodes < ActiveRecord::Migration[7.1]
+  def up
+    rows = [
+      { code: "1100", name: "Итого внеоборотных активов", description: "Сумма строк 1110, 1120, 1130, 1140, 1150" },
+      { code: "1105", name: "Гудвил", description: "-" },
+      { code: "1110", name: "Нематериальные активы", description: "-" },
+      { code: "1130", name: "Нематериальные поисковые активы", description: "-" },
+      { code: "1140", name: "Материальные поисковые активы", description: "-" },
+      { code: "1150", name: "Основные средства", description: "-" },
+      { code: "1160", name: "Инвестиционная недвижимость", description: "-" },
+      { code: "1170", name: "Финансовые вложения", description: "-" },
+      { code: "1180", name: "Отложенные налоговые активы", description: "-" },
+      { code: "1190", name: "Прочие внеоборотные активы", description: "-" },
+      { code: "1200", name: "Итого оборотных активов", description: "-" },
+      { code: "1210", name: "Запасы", description: "-" },
+      { code: "1215", name: "Долгосрочные активы к продаже", description: "-" },
+      { code: "1220", name: "Налог на добавленную стоимость по приобретенным ценностям", description: "-" },
+      { code: "1230", name: "Дебиторская задолженность", description: "-" },
+      { code: "1240", name: "Финансовые вложения (за исключением денежных эквивалентов)", description: "-" },
+      { code: "1250", name: "Денежные средства и денежные эквиваленты", description: "-" },
+      { code: "1260", name: "Прочие оборотные активы", description: "-" },
+      { code: "1600", name: "БАЛАНС (актив)", description: "-" },
+      { code: "1300", name: "Итого капитал/Итого целевое финансирование (в некоммерческой организации)", description: "-" },
+      { code: "1310", name: "Уставный капитал/Паевой фонд (в некоммерческой организации)", description: "-" },
+      { code: "1320", name: "Собственные акции, принадлежащие обществу, задолженность акционеров по оплате акций/Целевой капитал (в некоммерческой организации)", description: "-" },
+      { code: "1330", name: "Целевые средства (в некоммерческой организации)", description: "-" },
+      { code: "1340", name: "Накопленная дооценка внеоборотных активов", description: "-" },
+      { code: "1350", name: "Добавочный капитал (без накопленной дооценки)", description: "-" },
+      { code: "1360", name: "Резервный капитал/Фонд недвижимого и особо ценного движимого имущества (в некоммерческой организации)", description: "-" },
+      { code: "1370", name: "Нераспределенная прибыль (непокрытый убыток)/Резервный и иные целевые фонды (в некоммерческой организации)", description: "-" },
+      { code: "1400", name: "Итого долгосрочных обязательств", description: "-" },
+      { code: "1410", name: "Долгосрочные заемные средства", description: "-" },
+      { code: "1420", name: "Отложенные налоговые обязательства", description: "-" },
+      { code: "1430", name: "Долгосрочные оценочные обязательства", description: "-" },
+      { code: "1450", name: "Прочие долгосрочные обязательства", description: "-" },
+      { code: "1500", name: "Итого краткосрочных обязательств", description: "-" },
+      { code: "1510", name: "Краткосрочные заемные средства", description: "-" },
+      { code: "1520", name: "Краткосрочная кредиторская задолженность", description: "-" },
+      { code: "1530", name: "Доходы будущих периодов", description: "-" },
+      { code: "1540", name: "Краткосрочные оценочные обязательства", description: "-" },
+      { code: "1550", name: "Прочие краткосрочные обязательства", description: "-" },
+      { code: "2110", name: "Выручка", description: "-" },
+      { code: "2120", name: "Себестоимость продаж", description: "-" },
+      { code: "2100", name: "Валовая прибыль (убыток)", description: "-" },
+      { code: "2210", name: "Коммерческие расходы", description: "-" },
+      { code: "2220", name: "Управленческие расходы", description: "-" },
+      { code: "2200", name: "Прибыль (убыток) от продаж", description: "-" },
+      { code: "2310", name: "Доходы от участия в других организациях", description: "-" },
+      { code: "2320", name: "Проценты к получению", description: "-" },
+      { code: "2330", name: "Проценты к уплате", description: "-" },
+      { code: "2340", name: "Прочие доходы", description: "-" },
+      { code: "2350", name: "Прочие расходы", description: "-" },
+      { code: "2300", name: "Прибыль (убыток) от продолжающейся деятельности до налогообложения", description: "-" },
+      { code: "2410", name: "Налог на прибыль организаций", description: "-" },
+      { code: "2411", name: "текущий налог на прибыль организаций", description: "в том числе" },
+      { code: "2412", name: "отложенный налог на прибыль организаций", description: "в том числе" },
+      { code: "2420", name: "Прибыль (убыток) от прекращаемой деятельности (за вычетом относящегося к ней налога на прибыль организаций)", description: "-" },
+      { code: "2460", name: "Прочее", description: "-" },
+      { code: "2400", name: "Чистая прибыль (убыток)", description: "-" },
+      { code: "2510", name: "Результат от переоценки внеоборотных активов, не включаемый в чистую прибыль (убыток)", description: "-" },
+      { code: "2520", name: "Результат от прочих операций, не включаемый в чистую прибыль (убыток)", description: "-" },
+      { code: "2530", name: "Налог на прибыль организаций, относящийся к результатам переоценки внеоборотных активов и прочих операций, не включаемых в чистую прибыль (убыток)", description: "-" },
+      { code: "2500", name: "Совокупный финансовый результат", description: "-" },
+      { code: "2900", name: "Базовая прибыль (убыток) на акцию", description: "-" },
+      { code: "2910", name: "Разводненная прибыль (убыток) на акцию", description: "-" },
+      { code: "3100", name: "Величина капитала на 31 декабря года, предшествующего предыдущему", description: "-" },
+      { code: "3110", name: "Корректировка в связи с изменением учетной политики", description: "-" },
+      { code: "3120", name: "Корректировка в связи с исправлением ошибок", description: "-" },
+      { code: "3101", name: "Величина капитала на 31 декабря года, предшествующего предыдущему, после корректировки", description: "-" },
+      { code: "3211", name: "Чистая прибыль (убыток)", description: "-" },
+      { code: "3212", name: "Переоценка внеоборотных активов", description: "-" },
+      { code: "3227", name: "Дивиденды", description: "-" },
+      { code: "3230", name: "Иные изменения за счет операций с собственниками (за исключением дивидендов) - всего", description: "-" },
+      { code: "3216", name: "Реорганизация юридического лица", description: "-" },
+      { code: "3240", name: "Иные изменения - всего", description: "-" },
+      { code: "3250", name: "Величина капитала на дату окончания периода предыдущего года, аналогичного отчетному периоду", description: "-" },
+      { code: "3200", name: "Величина капитала на 31 декабря предыдущего года", description: "-" },
+      { code: "3210", name: "Корректировка в связи с изменением учетной политики", description: "-" },
+      { code: "3220", name: "Корректировка в связи с исправлением ошибок", description: "-" },
+      { code: "3201", name: "Величина капитала на 31 декабря предыдущего года после корректировки", description: "-" },
+      { code: "3311", name: "Чистая прибыль (убыток)", description: "-" },
+      { code: "3312", name: "Переоценка внеоборотных активов", description: "-" },
+      { code: "3327", name: "Дивиденды", description: "-" },
+      { code: "3330", name: "Иные изменения за счет операций с собственниками (за исключением дивидендов) - всего", description: "-" },
+      { code: "3316", name: "Реорганизация юридического лица", description: "-" },
+      { code: "3340", name: "Иные изменения - всего", description: "-" },
+      { code: "3300", name: "Величина капитала на отчетную дату", description: "-" },
+      { code: "4110", name: "Поступления - всего", description: "-" },
+      { code: "4111", name: "От продажи продукции, товаров, выполнения работ, оказания услуг", description: "-" },
+      { code: "4112", name: "Арендных платежей, роялти, комиссионных и иных аналогичных платежей", description: "в-" },
+      { code: "4113", name: "От перепродажи финансовых вложений", description: "-" },
+      { code: "4114", name: "Процентов по дебиторской задолженности покупателей", description: "-" },
+      { code: "4119", name: "Прочие поступления", description: "-" },
+      { code: "4120", name: "Платежи - всего", description: "-" },
+      { code: "4121", name: "Поставщикам (подрядчикам) за сырье, материалы, выполненные работы, оказанные услуги", description: "в-" },
+      { code: "4122", name: "В связи с оплатой труда работников", description: "-" },
+      { code: "4123", name: "Процентов по долговым обязательствам", description: "-" },
+      { code: "4124", name: "Налога на прибыль организаций", description: "-" },
+      { code: "4129", name: "Прочие платежи", description: "-" },
+      { code: "4100", name: "Сальдо денежных потоков от текущих операций", description: "-" },
+      { code: "4210", name: "Поступления - всего", description: "-" },
+      { code: "4211", name: "От продажи внеоборотных активов (кроме финансовых вложений)", description: "-" },
+      { code: "4212", name: "От продажи акций других организаций (долей участия)", description: "-" },
+      { code: "4213", name: "От возврата предоставленных займов, от продажи долговых ценных бумаг (прав требования денежных средств к другим лицам)", description: "-" },
+      { code: "4214", name: "Дивидендов, процентов по долговым финансовым вложениям и аналогичных поступлений от долевого участия в других организациях", description: "-" },
+      { code: "4219", name: "Прочие поступления", description: "-" },
+      { code: "4220", name: "Платежи - всего", description: "-" },
+      { code: "4221", name: "В связи с приобретением, созданием, модернизацией, реконструкцией и подготовкой к использованию внеоборотных активов", description: "-" },
+      { code: "4222", name: "В связи с приобретением акций других организаций (долей участия)", description: "-" },
+      { code: "4223", name: "В связи с приобретением долговых ценных бумаг (прав требования денежных средств к другим лицам), предоставление займов другим лицам", description: "-" },
+      { code: "4224", name: "Процентов по долговым обязательствам, включаемым в стоимость инвестиционного актива", description: "-" },
+      { code: "4229", name: "Прочие платежи", description: "-" },
+      { code: "4200", name: "Сальдо денежных потоков от инвестиционных операций", description: "-" },
+      { code: "4310", name: "Поступления - всего", description: "-" },
+      { code: "4311", name: "Получение кредитов и займов", description: "-" },
+      { code: "4312", name: "Денежных вкладов собственников (участников)", description: "-" },
+      { code: "4313", name: "От выпуска акций, увеличения долей участия", description: "-" },
+      { code: "4314", name: "От выпуска облигаций, векселей и других долговых ценных бумаг", description: "-" },
+      { code: "4319", name: "Прочие поступления", description: "-" },
+      { code: "4320", name: "Платежи - всего", description: "-" },
+      { code: "4321", name: "Собственникам (участникам) в связи с выкупом у них акций (долей участия) организации или их выходом из состава участников", description: "-" },
+      { code: "4322", name: "На уплату дивидендов и иных платежей по распределению прибыли в пользу собственников (участников)", description: "-" },
+      { code: "4323", name: "В связи с погашением (выкупом) векселей и других долговых ценных бумаг, возврат кредитов и займов", description: "-" },
+      { code: "4329", name: "Прочие платежи", description: "-" },
+      { code: "4300", name: "Сальдо денежных потоков от финансовых операций", description: "-" },
+      { code: "4400", name: "Сальдо денежных потоков за период", description: "-" },
+      { code: "4450", name: "Остаток денежных средств и денежных эквивалентов на начало периода", description: "-" },
+      { code: "4500", name: "Остаток денежных средств и денежных эквивалентов на конец периода", description: "-" },
+      { code: "4490", name: "Величина влияния изменения курса иностранной валюты по отношению к рублю", description: "-" }
+    ]
+
+    return if rows.empty?
+
+    rows.each do |row|
+      execute <<~SQL
+        INSERT INTO report_codes (code, name, description, created_at, updated_at)
+        VALUES (
+          #{connection.quote(row.fetch(:code))},
+          #{connection.quote(row.fetch(:name))},
+          #{connection.quote(row.fetch(:description, ''))},
+          NOW(),
+          NOW()
+        )
+        ON CONFLICT (code)
+        DO UPDATE SET
+          name = EXCLUDED.name,
+          description = EXCLUDED.description,
+          updated_at = NOW();
+      SQL
+    end
+  end
+
+  def down
+    codes = [
+      "1100",
+      "1105",
+      "1110",
+      "1130",
+      "1140",
+      "1150",
+      "1160",
+      "1170",
+      "1180",
+      "1190",
+      "1200",
+      "1210",
+      "1215",
+      "1220",
+      "1230",
+      "1240",
+      "1250",
+      "1260",
+      "1600",
+      "1300",
+      "1310",
+      "1320",
+      "1330",
+      "1340",
+      "1350",
+      "1360",
+      "1370",
+      "1400",
+      "1410",
+      "1420",
+      "1430",
+      "1450",
+      "1500",
+      "1510",
+      "1520",
+      "1530",
+      "1540",
+      "1550",
+      "2110",
+      "2120",
+      "2100",
+      "2210",
+      "2220",
+      "2200",
+      "2310",
+      "2320",
+      "2330",
+      "2340",
+      "2350",
+      "2300",
+      "2410",
+      "2411",
+      "2412",
+      "2420",
+      "2460",
+      "2400",
+      "2510",
+      "2520",
+      "2530",
+      "2500",
+      "2900",
+      "2910",
+      "3100",
+      "3110",
+      "3120",
+      "3101",
+      "3211",
+      "3212",
+      "3227",
+      "3230",
+      "3216",
+      "3240",
+      "3250",
+      "3200",
+      "3210",
+      "3220",
+      "3201",
+      "3311",
+      "3312",
+      "3327",
+      "3330",
+      "3316",
+      "3340",
+      "3300",
+      "4110",
+      "4111",
+      "4112",
+      "4113",
+      "4114",
+      "4119",
+      "4120",
+      "4121",
+      "4122",
+      "4123",
+      "4124",
+      "4129",
+      "4100",
+      "4210",
+      "4211",
+      "4212",
+      "4213",
+      "4214",
+      "4219",
+      "4220",
+      "4221",
+      "4222",
+      "4223",
+      "4224",
+      "4229",
+      "4200",
+      "4310",
+      "4311",
+      "4312",
+      "4313",
+      "4314",
+      "4319",
+      "4320",
+      "4321",
+      "4322",
+      "4323",
+      "4329",
+      "4300",
+      "4400",
+      "4450",
+      "4500",
+      "4490"
+    ]
+
+    return if codes.empty?
+
+    quoted_codes = codes.map { |code| connection.quote(code) }.join(', ')
+    execute "DELETE FROM report_codes WHERE code IN (#{quoted_codes});"
+  end
+end

db/migrate/20260418113000_remove_document_types_from_financial_statements.rb

@@ -0,0 +1,39 @@
+class RemoveDocumentTypesFromFinancialStatements < ActiveRecord::Migration[7.1]
+  def up
+    remove_index :financial_statements, name: 'index_fs_on_yearly_file_doc_type_sheet', if_exists: true
+    remove_index :financial_statements, :document_type_id, if_exists: true
+
+    remove_foreign_key :financial_statements, :document_types if foreign_key_exists?(:financial_statements, :document_types)
+    remove_column :financial_statements, :document_type_id if column_exists?(:financial_statements, :document_type_id)
+
+    add_index :financial_statements,
+      [:yearly_file_id, :sheet_number],
+      name: 'index_fs_on_yearly_file_sheet',
+      unique: true,
+      if_not_exists: true
+
+    drop_table :document_types, if_exists: true
+  end
+
+  def down
+    create_table :document_types do |t|
+      t.string :name, null: false
+
+      t.timestamps
+    end unless table_exists?(:document_types)
+
+    add_column :financial_statements, :document_type_id, :bigint unless column_exists?(:financial_statements, :document_type_id)
+
+    add_foreign_key :financial_statements, :document_types unless foreign_key_exists?(:financial_statements, :document_types)
+
+    add_index :financial_statements, :document_type_id, if_not_exists: true
+
+    remove_index :financial_statements, name: 'index_fs_on_yearly_file_sheet', if_exists: true
+
+    add_index :financial_statements,
+      [:yearly_file_id, :document_type_id, :sheet_number],
+      name: 'index_fs_on_yearly_file_doc_type_sheet',
+      unique: true,
+      if_not_exists: true
+  end
+end

db/schema.rb

@@ -10,7 +10,7 @@
 #
 # It's strongly recommended that you check this file into your version control system.
 
-ActiveRecord::Schema[7.1].define(version: 2025_12_09_142642) do
+ActiveRecord::Schema[7.1].define(version: 2026_04_18_113000) do
   # These are extensions that must be enabled in order to support this database
   enable_extension "plpgsql"
 
@@ -42,6 +42,48 @@ ActiveRecord::Schema[7.1].define(version: 2025_12_09_142642) do
     t.index ["blob_id", "variation_digest"], name: "index_active_storage_variant_records_uniqueness", unique: true
   end
 
+  create_table "auditors", force: :cascade do |t|
+    t.string "name"
+    t.string "inn"
+    t.string "ogrn"
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+    t.index ["inn"], name: "index_auditors_on_inn"
+  end
+
+  create_table "financial_statements", force: :cascade do |t|
+    t.bigint "yearly_file_id", null: false
+    t.integer "sheet_number"
+    t.jsonb "data", default: {}
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+    t.index ["yearly_file_id", "sheet_number"], name: "index_fs_on_yearly_file_sheet", unique: true
+    t.index ["yearly_file_id"], name: "index_financial_statements_on_yearly_file_id"
+  end
+
+  create_table "organizations", force: :cascade do |t|
+    t.string "inn", null: false
+    t.string "full_name"
+    t.string "kpp"
+    t.string "okpo"
+    t.string "okfs"
+    t.string "okopf"
+    t.string "okved2"
+    t.string "address"
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+    t.index ["inn"], name: "index_organizations_on_inn"
+  end
+
+  create_table "report_codes", force: :cascade do |t|
+    t.string "code", null: false
+    t.string "name", null: false
+    t.text "description", default: "", null: false
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+    t.index ["code"], name: "index_report_codes_on_code", unique: true
+  end
+
   create_table "reports", force: :cascade do |t|
     t.string "inn"
     t.string "status"
@@ -76,6 +118,19 @@ ActiveRecord::Schema[7.1].define(version: 2025_12_09_142642) do
     t.index ["item_type", "item_id"], name: "index_versions_on_item_type_and_item_id"
   end
 
+  create_table "yearly_files", force: :cascade do |t|
+    t.bigint "organization_id", null: false
+    t.integer "year", null: false
+    t.bigint "auditor_id"
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+    t.index ["auditor_id"], name: "index_yearly_files_on_auditor_id"
+    t.index ["organization_id"], name: "index_yearly_files_on_organization_id"
+  end
+
   add_foreign_key "active_storage_attachments", "active_storage_blobs", column: "blob_id"
   add_foreign_key "active_storage_variant_records", "active_storage_blobs", column: "blob_id"
+  add_foreign_key "financial_statements", "yearly_files"
+  add_foreign_key "yearly_files", "auditors"
+  add_foreign_key "yearly_files", "organizations"
 end

spec/helpers/auditors_helper_spec.rb

@@ -0,0 +1,15 @@
+require 'rails_helper'
+
+# Specs in this file have access to a helper object that includes
+# the AuditorsHelper. For example:
+#
+# describe AuditorsHelper do
+#   describe "string concat" do
+#     it "concats two strings with spaces" do
+#       expect(helper.concat_strings("this","that")).to eq("this that")
+#     end
+#   end
+# end
+RSpec.describe AuditorsHelper, type: :helper do
+  pending "add some examples to (or delete) #{__FILE__}"
+end

spec/helpers/organisations_helper_spec.rb

@@ -0,0 +1,15 @@
+require 'rails_helper'
+
+# Specs in this file have access to a helper object that includes
+# the OrganisationsHelper. For example:
+#
+# describe OrganisationsHelper do
+#   describe "string concat" do
+#     it "concats two strings with spaces" do
+#       expect(helper.concat_strings("this","that")).to eq("this that")
+#     end
+#   end
+# end
+RSpec.describe OrganisationsHelper, type: :helper do
+  pending "add some examples to (or delete) #{__FILE__}"
+end

spec/requests/auditors_spec.rb

@@ -0,0 +1,11 @@
+require 'rails_helper'
+
+RSpec.describe "Auditors", type: :request do
+  describe "GET /index" do
+    it "returns http success" do
+      get "/auditors/index"
+      expect(response).to have_http_status(:success)
+    end
+  end
+
+end

spec/requests/organisations_spec.rb

@@ -0,0 +1,18 @@
+require 'rails_helper'
+
+RSpec.describe "Organisations", type: :request do
+  describe "GET /index" do
+    it "returns http success" do
+      get "/organisations/index"
+      expect(response).to have_http_status(:success)
+    end
+  end
+
+  describe "GET /show" do
+    it "returns http success" do
+      get "/organisations/show"
+      expect(response).to have_http_status(:success)
+    end
+  end
+
+end

spec/views/auditors/index.html.tailwindcss_spec.rb

@@ -0,0 +1,5 @@
+require 'rails_helper'
+
+RSpec.describe "auditors/index.html.tailwindcss", type: :view do
+  pending "add some examples to (or delete) #{__FILE__}"
+end

spec/views/organisations/index.html.tailwindcss_spec.rb

@@ -0,0 +1,5 @@
+require 'rails_helper'
+
+RSpec.describe "organisations/index.html.tailwindcss", type: :view do
+  pending "add some examples to (or delete) #{__FILE__}"
+end

spec/views/organisations/show.html.tailwindcss_spec.rb

@@ -0,0 +1,5 @@
+require 'rails_helper'
+
+RSpec.describe "organisations/show.html.tailwindcss", type: :view do
+  pending "add some examples to (or delete) #{__FILE__}"
+end