feat(FinancialPanorama): 新增 FinancialOverviewPanel 三模块布局

- 复用 MetricCard 组件构建三列布局
- 成长能力：利润增长、营收增长、预增标签
- 盈利与回报：ROE、净利率、毛利率
- 风险与运营：资产负债率、流动比率、研发费用率

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

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

src/views/Company/components/FinancialPanorama/components/FinancialOverviewPanel.tsx

@@ -0,0 +1,188 @@
+/**
+ * 财务全景面板组件 - 三列布局
+ * 复用 MarketDataView 的 MetricCard 组件
+ */
+
+import React, { memo } from 'react';
+import { SimpleGrid, HStack, VStack, Text, Badge } from '@chakra-ui/react';
+import { TrendingUp, Coins, Shield, TrendingDown, Activity, PieChart } from 'lucide-react';
+import { formatUtils } from '@services/financialService';
+
+// 复用 MarketDataView 的组件
+import MetricCard from '../../MarketDataView/components/StockSummaryCard/MetricCard';
+import { StatusTag } from '../../MarketDataView/components/StockSummaryCard/atoms';
+import { darkGoldTheme } from '../../MarketDataView/constants';
+
+import type { StockInfo, FinancialMetricsData } from '../types';
+
+export interface FinancialOverviewPanelProps {
+  stockInfo: StockInfo | null;
+  financialMetrics: FinancialMetricsData[];
+}
+
+/**
+ * 获取成长状态
+ */
+const getGrowthStatus = (value: number | undefined): { text: string; color: string } => {
+  if (value === undefined || value === null) return { text: '-', color: darkGoldTheme.textMuted };
+  if (value > 30) return { text: '高速增长', color: darkGoldTheme.green };
+  if (value > 10) return { text: '稳健增长', color: darkGoldTheme.gold };
+  if (value > 0) return { text: '低速增长', color: darkGoldTheme.orange };
+  if (value > -10) return { text: '小幅下滑', color: darkGoldTheme.orange };
+  return { text: '大幅下滑', color: darkGoldTheme.red };
+};
+
+/**
+ * 获取 ROE 状态
+ */
+const getROEStatus = (value: number | undefined): { text: string; color: string } => {
+  if (value === undefined || value === null) return { text: '-', color: darkGoldTheme.textMuted };
+  if (value > 20) return { text: '优秀', color: darkGoldTheme.green };
+  if (value > 15) return { text: '良好', color: darkGoldTheme.gold };
+  if (value > 10) return { text: '一般', color: darkGoldTheme.orange };
+  return { text: '较低', color: darkGoldTheme.red };
+};
+
+/**
+ * 获取资产负债率状态
+ */
+const getDebtStatus = (value: number | undefined): { text: string; color: string } => {
+  if (value === undefined || value === null) return { text: '-', color: darkGoldTheme.textMuted };
+  if (value < 40) return { text: '安全', color: darkGoldTheme.green };
+  if (value < 60) return { text: '适中', color: darkGoldTheme.gold };
+  if (value < 70) return { text: '偏高', color: darkGoldTheme.orange };
+  return { text: '风险', color: darkGoldTheme.red };
+};
+
+/**
+ * 财务全景面板组件
+ */
+export const FinancialOverviewPanel: React.FC<FinancialOverviewPanelProps> = memo(({
+  stockInfo,
+  financialMetrics,
+}) => {
+  if (!stockInfo && (!financialMetrics || financialMetrics.length === 0)) {
+    return null;
+  }
+
+  // 获取最新一期财务指标
+  const latestMetrics = financialMetrics?.[0];
+
+  // 成长指标（来自 stockInfo）
+  const revenueGrowth = stockInfo?.growth_rates?.revenue_growth;
+  const profitGrowth = stockInfo?.growth_rates?.profit_growth;
+  const forecast = stockInfo?.latest_forecast;
+
+  // 盈利指标（来自 financialMetrics）
+  const roe = latestMetrics?.profitability?.roe;
+  const netProfitMargin = latestMetrics?.profitability?.net_profit_margin;
+  const grossMargin = latestMetrics?.profitability?.gross_margin;
+
+  // 风险与运营指标（来自 financialMetrics）
+  const assetLiabilityRatio = latestMetrics?.solvency?.asset_liability_ratio;
+  const currentRatio = latestMetrics?.solvency?.current_ratio;
+  const rdExpenseRatio = latestMetrics?.expense_ratios?.rd_expense_ratio;
+
+  // 计算状态
+  const growthStatus = getGrowthStatus(profitGrowth);
+  const roeStatus = getROEStatus(roe);
+  const debtStatus = getDebtStatus(assetLiabilityRatio);
+
+  // 格式化涨跌显示
+  const formatGrowth = (value: number | undefined) => {
+    if (value === undefined || value === null) return '-';
+    const sign = value >= 0 ? '+' : '';
+    return `${sign}${value.toFixed(2)}%`;
+  };
+
+  return (
+    <SimpleGrid columns={{ base: 1, md: 3 }} spacing={3}>
+      {/* 卡片1: 成长能力 */}
+      <MetricCard
+        title="成长能力"
+        subtitle="增长动力"
+        leftIcon={<TrendingUp size={14} />}
+        rightIcon={<Activity size={14} />}
+        mainLabel="利润增长"
+        mainValue={formatGrowth(profitGrowth)}
+        mainColor={profitGrowth !== undefined && profitGrowth >= 0 ? darkGoldTheme.green : darkGoldTheme.red}
+        subText={
+          <VStack align="start" spacing={1}>
+            <HStack spacing={1} flexWrap="wrap">
+              <Text>营收增长</Text>
+              <Text
+                fontWeight="bold"
+                color={revenueGrowth !== undefined && revenueGrowth >= 0 ? darkGoldTheme.green : darkGoldTheme.red}
+              >
+                {formatGrowth(revenueGrowth)}
+              </Text>
+              <StatusTag text={growthStatus.text} color={growthStatus.color} />
+            </HStack>
+            {forecast && (
+              <Badge
+                bg="rgba(212, 175, 55, 0.15)"
+                color={darkGoldTheme.gold}
+                fontSize="xs"
+                px={2}
+                py={0.5}
+                borderRadius="md"
+              >
+                {forecast.forecast_type} {forecast.content}
+              </Badge>
+            )}
+          </VStack>
+        }
+      />
+
+      {/* 卡片2: 盈利与回报 */}
+      <MetricCard
+        title="盈利与回报"
+        subtitle="赚钱能力"
+        leftIcon={<Coins size={14} />}
+        rightIcon={<PieChart size={14} />}
+        mainLabel="ROE"
+        mainValue={formatUtils.formatPercent(roe)}
+        mainColor={darkGoldTheme.orange}
+        subText={
+          <VStack align="start" spacing={0.5}>
+            <Text color={roeStatus.color} fontWeight="medium">
+              {roeStatus.text}
+            </Text>
+            <HStack spacing={1} flexWrap="wrap">
+              <Text>净利率 {formatUtils.formatPercent(netProfitMargin)}</Text>
+              <Text>|</Text>
+              <Text>毛利率 {formatUtils.formatPercent(grossMargin)}</Text>
+            </HStack>
+          </VStack>
+        }
+      />
+
+      {/* 卡片3: 风险与运营 */}
+      <MetricCard
+        title="风险与运营"
+        subtitle="安全边际"
+        leftIcon={<Shield size={14} />}
+        rightIcon={<TrendingDown size={14} />}
+        mainLabel="资产负债率"
+        mainValue={formatUtils.formatPercent(assetLiabilityRatio)}
+        mainColor={debtStatus.color}
+        subText={
+          <VStack align="start" spacing={0.5}>
+            <Text color={debtStatus.color} fontWeight="medium">
+              {debtStatus.text}
+            </Text>
+            <HStack spacing={1} flexWrap="wrap">
+              <Text>流动比率 {currentRatio?.toFixed(2) ?? '-'}</Text>
+              <Text>|</Text>
+              <Text>研发费用率 {formatUtils.formatPercent(rdExpenseRatio)}</Text>
+            </HStack>
+          </VStack>
+        }
+      />
+    </SimpleGrid>
+  );
+});
+
+FinancialOverviewPanel.displayName = 'FinancialOverviewPanel';
+
+export default FinancialOverviewPanel;

src/views/Company/components/FinancialPanorama/components/index.ts

@@ -3,6 +3,8 @@
  */
 
 export { PeriodSelector } from './PeriodSelector';
+export { FinancialOverviewPanel } from './FinancialOverviewPanel';
+// 保留旧组件导出（向后兼容）
 export { KeyMetricsOverview } from './KeyMetricsOverview';
 export { StockInfoHeader } from './StockInfoHeader';
 export { BalanceSheetTable } from './BalanceSheetTable';