Merge pull request #56508 from frappe/chore/profitability-analysis-test-coverage

test: Profitability Analysis report coverage

erpnext/accounts/report/profitability_analysis/test_profitability_analysis.py

@@ -0,0 +1,105 @@
+# Copyright (c) 2026, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+
+import frappe
+
+from erpnext.accounts.doctype.cost_center.test_cost_center import create_cost_center
+from erpnext.accounts.doctype.journal_entry.test_journal_entry import make_journal_entry
+from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice
+from erpnext.accounts.report.profitability_analysis.profitability_analysis import execute
+from erpnext.tests.utils import ERPNextTestSuite
+
+INCOME = "Sales - _TC"
+EXPENSE = "_Test Account Cost for Goods Sold - _TC"
+BANK = "_Test Bank - _TC"
+
+
+class TestProfitabilityAnalysis(ERPNextTestSuite):
+	def run_report(self, fiscal_year="_Test Fiscal Year 2026", **extra):
+		filters = frappe._dict(
+			{
+				"company": "_Test Company",
+				"based_on": "Cost Center",
+				"fiscal_year": fiscal_year,
+				"from_date": "2026-01-01",
+				"to_date": "2026-12-31",
+				**extra,
+			}
+		)
+		return execute(filters)[1]
+
+	def make_cc(self, name, **args):
+		create_cost_center(cost_center_name=name, **args)
+		return name + " - _TC"
+
+	def row(self, data, account):
+		return next(r for r in data if r.get("account") == account)
+
+	def book_income(self, cost_center, amount, posting_date="2026-06-01"):
+		create_sales_invoice(
+			cost_center=cost_center, income_account=INCOME, rate=amount, qty=1, posting_date=posting_date
+		)
+
+	def book_expense(self, cost_center, amount, posting_date="2026-06-01"):
+		make_journal_entry(
+			EXPENSE, BANK, amount, cost_center=cost_center, posting_date=posting_date, submit=True
+		)
+
+	def test_income_expense_and_gross_profit(self):
+		# bootstrap leaf cost center; clean of committed GL so exact assertions hold
+		cc = "_Test Cost Center - _TC"
+		self.book_income(cc, 10000)
+		self.book_expense(cc, 4000)
+
+		row = self.row(self.run_report(), cc)
+		self.assertEqual(row["income"], 10000)
+		self.assertEqual(row["expense"], 4000)
+		self.assertEqual(row["gross_profit_loss"], 6000)
+
+	def test_parent_cost_center_accumulates_children(self):
+		parent = self.make_cc("_Test PA Parent", is_group=1)
+		child_1 = self.make_cc("_Test PA Child 1", parent_cost_center=parent)
+		child_2 = self.make_cc("_Test PA Child 2", parent_cost_center=parent)
+
+		self.book_income(child_1, 10000)
+		self.book_expense(child_2, 3000)
+
+		data = self.run_report()
+		self.assertEqual(self.row(data, child_1)["income"], 10000)
+		self.assertEqual(self.row(data, child_2)["expense"], 3000)
+
+		parent_row = self.row(data, parent)
+		self.assertEqual(parent_row["income"], 10000)
+		self.assertEqual(parent_row["expense"], 3000)
+		self.assertEqual(parent_row["gross_profit_loss"], 7000)
+
+	def test_date_range_excludes_out_of_period_entries(self):
+		cc = "_Test Cost Center 2 - _TC"
+		self.book_income(cc, 10000, posting_date="2025-06-01")
+
+		# the 2025 income must not appear in a 2026 report (zero-value rows are dropped)
+		accounts_2026 = {r.get("account") for r in self.run_report()}
+		self.assertNotIn(cc, accounts_2026)
+
+		row_2025 = self.row(
+			self.run_report(
+				fiscal_year="_Test Fiscal Year 2025", from_date="2025-01-01", to_date="2025-12-31"
+			),
+			cc,
+		)
+		self.assertEqual(row_2025["income"], 10000)
+
+	def test_total_row_sums_income_and_expense(self):
+		cc = "_Test Cost Center - _TC"
+		self.book_income(cc, 10000)
+		self.book_expense(cc, 4000)
+
+		data = self.run_report()
+		# the report appends a blank separator row and a totals row at the end
+		total_row = data[-1]
+		self.assertEqual(total_row["account"], "'Total'")
+		# total is built from direct (non-accumulated) values, so it stays internally consistent
+		self.assertEqual(total_row["gross_profit_loss"], total_row["income"] - total_row["expense"])
+		# and it includes this test's bookings
+		self.assertGreaterEqual(total_row["income"], 10000)
+		self.assertGreaterEqual(total_row["expense"], 4000)