Merge pull request #56723 from frappe/chore/test-share-balance

fix: Share Balance respects the as-on date + test coverage

erpnext/accounts/report/share_balance/share_balance.py

@@ -15,8 +15,6 @@ def execute(filters=None):
 
 	columns = get_columns(filters)
 
-	filters.get("date")
-
 	data = []
 
 	if not filters.get("shareholder"):
@@ -24,7 +22,7 @@ def execute(filters=None):
 	else:
 		share_type, no_of_shares, rate, amount = 1, 2, 3, 4
 
-		all_shares = get_all_shares(filters.get("shareholder"))
+		all_shares = get_all_shares(filters.get("shareholder"), filters.get("date"))
 		for share_entry in all_shares:
 			row = False
 			for datum in data:
@@ -63,5 +61,28 @@ def get_columns(filters):
 	return columns
 
 
-def get_all_shares(shareholder):
-	return frappe.get_doc("Shareholder", shareholder).share_balance
+def get_all_shares(shareholder, date):
+	"""Share movements for the shareholder up to (and including) `date`, signed by direction:
+	shares received are positive, shares transferred/sold out are negative."""
+	transfers = frappe.get_all(
+		"Share Transfer",
+		filters={"docstatus": 1, "date": ("<=", date)},
+		fields=["share_type", "no_of_shares", "rate", "amount", "from_shareholder", "to_shareholder"],
+		order_by="date",
+	)
+
+	shares = []
+	for transfer in transfers:
+		if transfer.to_shareholder == shareholder:
+			shares.append(transfer)
+		elif transfer.from_shareholder == shareholder:
+			shares.append(
+				frappe._dict(
+					share_type=transfer.share_type,
+					no_of_shares=-transfer.no_of_shares,
+					rate=transfer.rate,
+					amount=-transfer.amount,
+				)
+			)
+
+	return shares

erpnext/accounts/report/share_balance/test_share_balance.py

@@ -0,0 +1,177 @@
+# 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_as_on_date_before_issue_shows_no_holding(self):
+		# the report is as-on `date`: before any share transfer, the shareholder holds nothing
+		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",
+		)
+
+		data = execute(
+			frappe._dict({"date": "2026-05-01", "company": COMPANY, "shareholder": self.shareholder})
+		)[1]
+		self.assertEqual(data, [])
+
+	def test_as_on_date_reflects_holding_up_to_that_date(self):
+		# two issues on different dates; an as-on date between them sees only the first
+		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",
+		)
+
+		self.assertEqual(self.get_row(date="2026-06-05")[2], 100)  # only the first issue
+		self.assertEqual(self.get_row(date="2026-06-15")[2], 200)  # both issues
+
+	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