fix: calculate net profit amount from root node accounts

[Navin-S-R]

Issue: Net Profit value in the Gross and Net Profit Report shows incorrect value because total income and expense amounts are calculated using only the zero-indexed row.
This leads a discrepancy, when the Net Profit value is compared with the Profit and Loss Statement, especially when multiple root-level accounts exist.

Ref: 56322

Solution: Calculate income and expense totals by summing all root-level accounts.

Before:

After:

Bacport Needed v15

[codecov]

Codecov Report

❌ Patch coverage is 0% with 8 lines in your changes missing coverage. Please review.
✅ Project coverage is 79.10%. Comparing base (8d186d6) to head (c84986d).
⚠️ Report is 239 commits behind head on develop.

Files with missing lines	Patch %	Lines
...d_net_profit_report/gross_and_net_profit_report.py	0.00%	8 Missing ⚠️

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #51513      +/-   ##
===========================================
- Coverage    79.11%   79.10%   -0.01%     
===========================================
  Files         1179     1179              
  Lines       121360   121359       -1     
===========================================
- Hits         96009    96007       -2     
- Misses       25351    25352       +1     

Files with missing lines	Coverage Δ
...d_net_profit_report/gross_and_net_profit_report.py	0.00% <0.00%> (ø)

... and 2 files with indirect coverage changes

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📝 Walkthrough

Walkthrough

The get_net_profit method in the Gross and Net Profit Report has been refactored to calculate profit/loss by aggregating root rows rather than accessing single row values. The method now filters non-indented entries from gross_income, non_gross_income, gross_expense, and non_gross_expense categories, then sums across the corresponding root rows for each period instead of relying on the first element in each list. This logic change maintains the overall control flow while improving how per-period totals are derived.

Estimated code review effort

🎯 3 (Moderate) | ⏱️ ~22 minutes

Suggested labels

backport version-15-hotfix

Suggested reviewers

• ruthra-kumar
• diptanilsaha

Pre-merge checks and finishing touches

❌ Failed checks (1 warning)

Check name	Status	Explanation	Resolution
Docstring Coverage	⚠️ Warning	Docstring coverage is 0.00% which is insufficient. The required threshold is 80.00%.	You can run @coderabbitai generate docstrings to improve docstring coverage.

✅ Passed checks (2 passed)

Check name	Status	Explanation
Title check	✅ Passed	The title accurately describes the main change: fixing net profit calculation by using root node accounts instead of a single indexed row.
Description check	✅ Passed	The description is directly related to the changeset, explaining the issue, solution, and providing visual evidence with before/after screenshots.

✨ Finishing touches

• 📝 Generate docstrings

---

📜 Recent review details

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Review profile: CHILL

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📥 Commits

Reviewing files that changed from the base of the PR and between afc5dda and c84986d.

📒 Files selected for processing (1)

• erpnext/accounts/report/gross_and_net_profit_report/gross_and_net_profit_report.py

🧰 Additional context used

🧠 Learnings (1)

📚 Learning: 2025-12-16T05:33:58.723Z

Learnt from: Abdeali099
Repo: frappe/erpnext PR: 51078
File: erpnext/accounts/doctype/financial_report_template/financial_report_engine.py:486-491
Timestamp: 2025-12-16T05:33:58.723Z
Learning: In ERPNext/Frappe codebase, query.run(as_dict=True) returns frappe._dict objects that support both dict-style access (obj["key"]) and attribute-style access (obj.key). Therefore, attribute access on query results is valid and will not raise AttributeError. When reviewing Python code, prefer attribute access (obj.key) for readability where the key is known to exist, but ensure existence checks or fallback handling if there is any doubt about missing keys.

Applied to files:

• erpnext/accounts/report/gross_and_net_profit_report/gross_and_net_profit_report.py

⏰ Context from checks skipped due to timeout of 90000ms. You can increase the timeout in your CodeRabbit configuration to a maximum of 15 minutes (900000ms). (1)

• GitHub Check: Summary

🔇 Additional comments (2)

erpnext/accounts/report/gross_and_net_profit_report/gross_and_net_profit_report.py (2)

230-233: Aggregation logic correctly sums across all root accounts.

The change from single-row access (gross_income[0]) to summing all roots (sum(flt(row.get(key, 0)) for row in gross_income_roots)) correctly addresses the issue described in the PR objectives.

The implementation is safe:

• Empty root lists: sum() returns 0
• Missing period keys: .get(key, 0) provides safe fallback
• None values: flt(None) returns 0.0

---

222-225: LGTM! Root filtering logic correctly identifies root-level accounts.

The filtering using not flt(row.get("indent")) correctly captures rows with indent == 0 (root accounts). The logic handles edge cases well:

• Missing indent field: treated as root (indent 0)
• Empty lists: handled by or [] fallback
• None values: flt(None) returns 0.0

The commit message confirms this is an intentional fix: "calculate net profit amount from root node accounts", so the behavior is as designed.

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Actionable comments posted: 0

Caution

Some comments are outside the diff and can’t be posted inline due to platform limitations.

⚠️ Outside diff range comments (1)

erpnext/accounts/report/gross_and_net_profit_report/gross_and_net_profit_report.py (1)

175-201: Apply the same aggregation fix to get_profit for consistency.

The get_profit function still uses the old single-row approach on lines 189-190:

gross_income_for_period = flt(gross_income[0].get(key, 0)) if gross_income else 0
gross_expense_for_period = flt(gross_expense[0].get(key, 0)) if gross_expense else 0

This mirrors the bug fixed in get_net_profit. If a company has multiple root-level accounts marked with include_in_gross=1, only the first is included in the Gross Profit calculation. The get_net_profit function already demonstrates the correct approach (lines 222-233):

gross_income_roots = [row for row in (gross_income or []) if not flt(row.get("indent"))]
gross_income_for_period = sum(flt(row.get(key, 0)) for row in gross_income_roots)

Apply this same pattern to get_profit to aggregate all root accounts correctly.

📜 Review details

Configuration used: Path: .coderabbit.yml

Review profile: CHILL

Plan: Pro

📥 Commits

Reviewing files that changed from the base of the PR and between afc5dda and c84986d.

📒 Files selected for processing (1)

• erpnext/accounts/report/gross_and_net_profit_report/gross_and_net_profit_report.py

🧰 Additional context used

🧠 Learnings (1)

📚 Learning: 2025-12-16T05:33:58.723Z

Learnt from: Abdeali099
Repo: frappe/erpnext PR: 51078
File: erpnext/accounts/doctype/financial_report_template/financial_report_engine.py:486-491
Timestamp: 2025-12-16T05:33:58.723Z
Learning: In ERPNext/Frappe codebase, query.run(as_dict=True) returns frappe._dict objects that support both dict-style access (obj["key"]) and attribute-style access (obj.key). Therefore, attribute access on query results is valid and will not raise AttributeError. When reviewing Python code, prefer attribute access (obj.key) for readability where the key is known to exist, but ensure existence checks or fallback handling if there is any doubt about missing keys.

Applied to files:

• erpnext/accounts/report/gross_and_net_profit_report/gross_and_net_profit_report.py

⏰ Context from checks skipped due to timeout of 90000ms. You can increase the timeout in your CodeRabbit configuration to a maximum of 15 minutes (900000ms). (1)

• GitHub Check: Summary

🔇 Additional comments (2)

erpnext/accounts/report/gross_and_net_profit_report/gross_and_net_profit_report.py (2)

230-233: Aggregation logic correctly sums across all root accounts.

The change from single-row access (gross_income[0]) to summing all roots (sum(flt(row.get(key, 0)) for row in gross_income_roots)) correctly addresses the issue described in the PR objectives.

The implementation is safe:

• Empty root lists: sum() returns 0
• Missing period keys: .get(key, 0) provides safe fallback
• None values: flt(None) returns 0.0

---

222-225: LGTM! Root filtering logic correctly identifies root-level accounts.

The filtering using not flt(row.get("indent")) correctly captures rows with indent == 0 (root accounts). The logic handles edge cases well:

• Missing indent field: treated as root (indent 0)
• Empty lists: handled by or [] fallback
• None values: flt(None) returns 0.0

The commit message confirms this is an intentional fix: "calculate net profit amount from root node accounts", so the behavior is as designed.