feat(report): add Agricultural goods stock report

Period-based VAT agricultural goods movement report (Cədvəl 18(1)):
opening balance, purchased (Purchase Invoices), sold (Sales Invoices)
and closing balance for agricultural_goods documents. Amounts incl. VAT
(grand_total); closing = opening + purchased - sold. Formula-editor
friendly with Company/From/To filters.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

taxes_az/taxes_az/report/agricultural_goods_stock_report/agricultural_goods_stock_report.js

@@ -0,0 +1,26 @@
+// Copyright (c) 2026, Company and contributors
+// For license information, please see license.txt
+
+frappe.query_reports["Agricultural goods stock report"] = {
+	"filters": [
+		{
+			"fieldname": "company",
+			"label": __("Company"),
+			"fieldtype": "Link",
+			"options": "Company",
+			"default": frappe.defaults.get_user_default("Company")
+		},
+		{
+			"fieldname": "from_date",
+			"label": __("From Date"),
+			"fieldtype": "Date",
+			"default": frappe.datetime.month_start()
+		},
+		{
+			"fieldname": "to_date",
+			"label": __("To Date"),
+			"fieldtype": "Date",
+			"default": frappe.datetime.month_end()
+		}
+	]
+};

taxes_az/taxes_az/report/agricultural_goods_stock_report/agricultural_goods_stock_report.json

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+{
+ "add_total_row": 0,
+ "columns": [],
+ "creation": "2026-06-24 12:00:00",
+ "disabled": 0,
+ "docstatus": 0,
+ "doctype": "Report",
+ "filters": [],
+ "idx": 0,
+ "is_standard": "Yes",
+ "letterhead": null,
+ "modified": "2026-06-24 12:00:00",
+ "modified_by": "Administrator",
+ "module": "Taxes Az",
+ "name": "Agricultural goods stock report",
+ "owner": "Administrator",
+ "prepared_report": 0,
+ "ref_doctype": "Purchase Invoice",
+ "report_name": "Agricultural goods stock report",
+ "report_type": "Script Report",
+ "roles": [],
+ "timeout": 0
+}

taxes_az/taxes_az/report/agricultural_goods_stock_report/agricultural_goods_stock_report.py

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+# Copyright (c) 2026, Company and contributors
+# For license information, please see license.txt
+
+import frappe
+from frappe import _
+
+
+def execute(filters=None):
+	"""Main function for report execution"""
+	columns = get_columns(filters)
+	data = get_data(filters)
+
+	return columns, data
+
+
+def get_columns(filters=None):
+	"""Get report columns definition"""
+	return [
+		{
+			"label": _("Period"),
+			"fieldname": "period",
+			"fieldtype": "Data",
+			"width": 200
+		},
+		{
+			# Hesabat dövrünün əvvəlinə satılmamış malların (alış qiyməti ilə) məbləği
+			"label": _("Opening balance (purchase price)"),
+			"fieldname": "opening_balance",
+			"fieldtype": "Currency",
+			"width": 200
+		},
+		{
+			# Hesabat dövrü ərzində alınmış malların (alış qiyməti ilə) məbləği
+			"label": _("Purchased in period (purchase price)"),
+			"fieldname": "purchased",
+			"fieldtype": "Currency",
+			"width": 200
+		},
+		{
+			# Dövr ərzində satılmış malların (satış qiyməti ilə) məbləği
+			"label": _("Sold in period (sale price)"),
+			"fieldname": "sold",
+			"fieldtype": "Currency",
+			"width": 200
+		},
+		{
+			# Dövrün sonuna malların (alış qiyməti ilə) qalıq məbləği
+			"label": _("Closing balance (purchase price)"),
+			"fieldname": "closing_balance",
+			"fieldtype": "Currency",
+			"width": 200
+		}
+	]
+
+
+def _sum(doctype, company, date_field_from=None, date_field_to=None, before=None):
+	"""Sum grand_total of submitted agricultural-goods documents of a doctype."""
+	conditions = "docstatus = 1 AND agricultural_goods = 1"
+	params = {}
+
+	if company:
+		conditions += " AND company = %(company)s"
+		params["company"] = company
+
+	if before:
+		conditions += " AND posting_date < %(before)s"
+		params["before"] = before
+	else:
+		if date_field_from:
+			conditions += " AND posting_date >= %(from_date)s"
+			params["from_date"] = date_field_from
+		if date_field_to:
+			conditions += " AND posting_date <= %(to_date)s"
+			params["to_date"] = date_field_to
+
+	result = frappe.db.sql(
+		f"SELECT COALESCE(SUM(grand_total), 0) FROM `tab{doctype}` WHERE {conditions}",
+		params
+	)
+	return float(result[0][0]) if result else 0.0
+
+
+def get_data(filters=None):
+	"""Get report data (single row for the selected period)."""
+	filters = filters or {}
+
+	company = filters.get("company")
+	from_date = filters.get("from_date")
+	to_date = filters.get("to_date")
+
+	# Opening balance = cumulative (purchases - sales) of agricultural goods
+	# before the start of the period, at purchase/sale price incl. VAT.
+	if from_date:
+		opening_purchases = _sum("Purchase Invoice", company, before=from_date)
+		opening_sales = _sum("Sales Invoice", company, before=from_date)
+		opening_balance = opening_purchases - opening_sales
+	else:
+		opening_balance = 0.0
+
+	# Purchased during the period (purchase price, incl. VAT)
+	purchased = _sum("Purchase Invoice", company, from_date, to_date)
+
+	# Sold during the period (sale price, incl. VAT)
+	sold = _sum("Sales Invoice", company, from_date, to_date)
+
+	# Simplified closing balance: opening + purchased - sold
+	closing_balance = opening_balance + purchased - sold
+
+	if from_date and to_date:
+		period = f"{from_date} — {to_date}"
+	elif to_date:
+		period = f"... — {to_date}"
+	else:
+		period = _("All time")
+
+	return [{
+		"period": period,
+		"opening_balance": opening_balance,
+		"purchased": purchased,
+		"sold": sold,
+		"closing_balance": closing_balance
+	}]