test: add coverage for Share Balance report

erpnext/accounts/report/share_balance/test_share_balance.py

@@ -0,0 +1,153 @@
+# Copyright (c) 2026, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+
+import frappe
+
+from erpnext.accounts.report.share_balance.share_balance import execute
+from erpnext.tests.utils import ERPNextTestSuite
+
+COMPANY = "_Test Company"
+
+
+class TestShareBalanceReport(ERPNextTestSuite):
+	def setUp(self):
+		self.share_type = create_share_type("_Test Share Balance Equity")
+		self.shareholder = create_shareholder("_Test Share Balance Holder", COMPANY)
+
+	def test_date_filter_is_mandatory(self):
+		self.assertRaises(frappe.ValidationError, execute, frappe._dict({"shareholder": self.shareholder}))
+
+	def test_no_shareholder_returns_empty_data(self):
+		# `shareholder` is optional; without it the report yields no rows.
+		columns, data = execute(frappe._dict({"date": "2026-06-01", "company": COMPANY}))
+		self.assertEqual(data, [])
+		self.assertEqual(len(columns), 5)
+
+	def test_balance_after_issue(self):
+		create_share_transfer(
+			transfer_type="Issue",
+			to_shareholder=self.shareholder,
+			share_type=self.share_type,
+			from_no=1,
+			to_no=100,
+			no_of_shares=100,
+			rate=10,
+			date="2026-06-01",
+		)
+
+		row = self.get_row(date="2026-06-05")
+		self.assertEqual(row[0], self.shareholder)
+		self.assertEqual(row[1], self.share_type)
+		self.assertEqual(row[2], 100)  # no_of_shares
+		self.assertEqual(row[3], 10)  # average rate
+		self.assertEqual(row[4], 1000)  # amount = 100 * 10
+
+	def test_balance_increases_on_second_issue(self):
+		create_share_transfer(
+			transfer_type="Issue",
+			to_shareholder=self.shareholder,
+			share_type=self.share_type,
+			from_no=1,
+			to_no=100,
+			no_of_shares=100,
+			rate=10,
+			date="2026-06-01",
+		)
+		create_share_transfer(
+			transfer_type="Issue",
+			to_shareholder=self.shareholder,
+			share_type=self.share_type,
+			from_no=101,
+			to_no=200,
+			no_of_shares=100,
+			rate=20,
+			date="2026-06-10",
+		)
+
+		# The report groups by share type, summing shares and amount and
+		# recomputing the average rate: (1000 + 2000) / 200 = 15.
+		row = self.get_row(date="2026-06-15")
+		self.assertEqual(row[2], 200)
+		self.assertEqual(row[3], 15)
+		self.assertEqual(row[4], 3000)
+
+	def test_balance_reduces_after_transfer_out(self):
+		other_holder = create_shareholder("_Test Share Balance Holder 2", COMPANY)
+		create_share_transfer(
+			transfer_type="Issue",
+			to_shareholder=self.shareholder,
+			share_type=self.share_type,
+			from_no=1,
+			to_no=100,
+			no_of_shares=100,
+			rate=10,
+			date="2026-06-01",
+		)
+		create_share_transfer(
+			transfer_type="Transfer",
+			from_shareholder=self.shareholder,
+			to_shareholder=other_holder,
+			share_type=self.share_type,
+			from_no=1,
+			to_no=40,
+			no_of_shares=40,
+			rate=10,
+			date="2026-06-10",
+		)
+
+		row = self.get_row(date="2026-06-15")
+		self.assertEqual(row[2], 60)  # 100 issued - 40 transferred out
+		self.assertEqual(row[4], 600)
+
+		other_row = self.get_row(date="2026-06-15", shareholder=other_holder)
+		self.assertEqual(other_row[2], 40)
+		self.assertEqual(other_row[4], 400)
+
+	def test_report_reflects_current_balance_regardless_of_date(self):
+		# NOTE: the report reads the Shareholder's current `share_balance` table
+		# and does NOT actually filter by the `date` value (it is required but
+		# unused in the computation). So an as-on date before the issue still
+		# shows the current holding rather than 0. This asserts the real
+		# behavior and flags the missing date-based filtering.
+		create_share_transfer(
+			transfer_type="Issue",
+			to_shareholder=self.shareholder,
+			share_type=self.share_type,
+			from_no=1,
+			to_no=100,
+			no_of_shares=100,
+			rate=10,
+			date="2026-06-01",
+		)
+
+		row = self.get_row(date="2020-01-01")  # long before the issue
+		self.assertEqual(row[2], 100)
+
+	def get_row(self, date, shareholder=None):
+		filters = frappe._dict(
+			{"date": date, "company": COMPANY, "shareholder": shareholder or self.shareholder}
+		)
+		data = execute(filters)[1]
+		holdings = [r for r in data if r[1] == self.share_type]
+		self.assertEqual(len(holdings), 1, f"Expected one row for share type, got: {data}")
+		return holdings[0]
+
+
+def create_share_type(title):
+	if not frappe.db.exists("Share Type", title):
+		frappe.get_doc({"doctype": "Share Type", "title": title}).insert()
+	return title
+
+
+def create_shareholder(title, company):
+	shareholder = frappe.get_doc({"doctype": "Shareholder", "title": title, "company": company}).insert()
+	return shareholder.name
+
+
+def create_share_transfer(**kwargs):
+	kwargs.setdefault("company", COMPANY)
+	kwargs.setdefault("asset_account", "Cash - _TC")
+	kwargs.setdefault("equity_or_liability_account", "Creditors - _TC")
+	transfer = frappe.get_doc({"doctype": "Share Transfer", **kwargs})
+	transfer.submit()
+	return transfer