fix(FinancialPanorama): 优化 loading 状态，Tabs 立即显示

- 移除 SubTabContainer 的 loading 条件渲染，Tabs 始终可见
- 各 Tab 组件内部处理 loading 状态，显示 Spinner
- 传递 loading 和 loadingTab 到 componentProps
- 修改 BalanceSheetTab、IncomeStatementTab、CashflowTab、
  FinancialMetricsTab、MetricsCategoryTab 支持 loading 属性

🤖 Generated with [Claude Code](https://claude.com/claude-code)

Co-Authored-By: Claude <noreply@anthropic.com>

src/views/Company/components/FinancialPanorama/tabs/CashflowTab.tsx

@@ -3,12 +3,13 @@
  */
 
 import React from 'react';
-import { Box, VStack, HStack, Heading, Badge, Text } from '@chakra-ui/react';
+import { Box, VStack, HStack, Heading, Badge, Text, Spinner, Center } from '@chakra-ui/react';
 import { CashflowTable } from '../components';
 import type { CashflowData } from '../types';
 
 export interface CashflowTabProps {
   cashflow: CashflowData[];
+  loading?: boolean;
   showMetricChart: (name: string, key: string, data: unknown[], path: string) => void;
   calculateYoYChange: (value: number, period: string, data: unknown[], path: string) => { change: number; intensity: number };
   getCellBackground: (change: number, intensity: number) => string;
@@ -20,6 +21,7 @@ export interface CashflowTabProps {
 
 const CashflowTab: React.FC<CashflowTabProps> = ({
   cashflow,
+  loading,
   showMetricChart,
   calculateYoYChange,
   getCellBackground,
@@ -28,6 +30,15 @@ const CashflowTab: React.FC<CashflowTabProps> = ({
   bgColor,
   hoverBg,
 }) => {
+  // 加载中状态
+  if (loading && (!Array.isArray(cashflow) || cashflow.length === 0)) {
+    return (
+      <Center py={12}>
+        <Spinner size="lg" color="#D4AF37" thickness="3px" />
+      </Center>
+    );
+  }
+
   const tableProps = {
     showMetricChart,
     calculateYoYChange,