diff --git a/src/views/Company/components/FinancialPanorama/utils/calculations.ts b/src/views/Company/components/FinancialPanorama/utils/calculations.ts
new file mode 100644
index 00000000..b517f466
--- /dev/null
+++ b/src/views/Company/components/FinancialPanorama/utils/calculations.ts
@@ -0,0 +1,99 @@
+/**
+ * 财务计算工具函数
+ */
+
+/**
+ * 计算同比变化率
+ * @param currentValue 当前值
+ * @param currentPeriod 当前期间
+ * @param allData 所有数据
+ * @param metricPath 指标路径
+ * @returns 变化率和强度
+ */
+export const calculateYoYChange = (
+  currentValue: number | null | undefined,
+  currentPeriod: string,
+  allData: Array<{ period: string; [key: string]: unknown }>,
+  metricPath: string
+): { change: number; intensity: number } => {
+  if (!currentValue || !currentPeriod) return { change: 0, intensity: 0 };
+
+  // 找到去年同期的数据
+  const currentDate = new Date(currentPeriod);
+  const currentYear = currentDate.getFullYear();
+  const currentMonth = currentDate.getMonth() + 1;
+
+  // 查找去年同期
+  const lastYearSamePeriod = allData.find((item) => {
+    const itemDate = new Date(item.period);
+    const itemYear = itemDate.getFullYear();
+    const itemMonth = itemDate.getMonth() + 1;
+    return itemYear === currentYear - 1 && itemMonth === currentMonth;
+  });
+
+  if (!lastYearSamePeriod) return { change: 0, intensity: 0 };
+
+  const previousValue = metricPath
+    .split('.')
+    .reduce((obj: unknown, key: string) => {
+      if (obj && typeof obj === 'object') {
+        return (obj as Record<string, unknown>)[key];
+      }
+      return undefined;
+    }, lastYearSamePeriod) as number | undefined;
+
+  if (!previousValue || previousValue === 0) return { change: 0, intensity: 0 };
+
+  const change = ((currentValue - previousValue) / Math.abs(previousValue)) * 100;
+  const intensity = Math.min(Math.abs(change) / 50, 1); // 50%变化达到最大强度
+  return { change, intensity };
+};
+
+/**
+ * 获取单元格背景色（中国市场颜色）
+ * @param change 变化率
+ * @param intensity 强度
+ * @returns 背景色
+ */
+export const getCellBackground = (change: number, intensity: number): string => {
+  if (change > 0) {
+    return `rgba(239, 68, 68, ${intensity * 0.15})`; // 红色背景，涨
+  } else if (change < 0) {
+    return `rgba(34, 197, 94, ${intensity * 0.15})`; // 绿色背景，跌
+  }
+  return 'transparent';
+};
+
+/**
+ * 从对象中获取嵌套路径的值
+ * @param obj 对象
+ * @param path 路径（如 'assets.current_assets.cash'）
+ * @returns 值
+ */
+export const getValueByPath = <T = unknown>(
+  obj: unknown,
+  path: string
+): T | undefined => {
+  return path.split('.').reduce((current: unknown, key: string) => {
+    if (current && typeof current === 'object') {
+      return (current as Record<string, unknown>)[key];
+    }
+    return undefined;
+  }, obj) as T | undefined;
+};
+
+/**
+ * 判断是否为成本费用类指标（负向指标）
+ * @param key 指标 key
+ * @returns 是否为负向指标
+ */
+export const isNegativeIndicator = (key: string): boolean => {
+  return (
+    key.includes('cost') ||
+    key.includes('expense') ||
+    key === 'income_tax' ||
+    key.includes('impairment') ||
+    key.includes('days') ||
+    key.includes('debt_ratio')
+  );
+};
diff --git a/src/views/Company/components/FinancialPanorama/utils/chartOptions.ts b/src/views/Company/components/FinancialPanorama/utils/chartOptions.ts
new file mode 100644
index 00000000..0d9b708b
--- /dev/null
+++ b/src/views/Company/components/FinancialPanorama/utils/chartOptions.ts
@@ -0,0 +1,250 @@
+/**
+ * ECharts 图表配置生成器
+ */
+
+import { formatUtils } from '@services/financialService';
+
+interface ChartDataItem {
+  period: string;
+  date: string;
+  value: number;
+}
+
+/**
+ * 生成指标趋势图表配置
+ * @param metricName 指标名称
+ * @param data 图表数据
+ * @returns ECharts 配置
+ */
+export const getMetricChartOption = (
+  metricName: string,
+  data: ChartDataItem[]
+) => {
+  return {
+    title: {
+      text: metricName,
+      left: 'center',
+    },
+    tooltip: {
+      trigger: 'axis',
+      formatter: (params: Array<{ name: string; value: number }>) => {
+        const value = params[0].value;
+        const formattedValue =
+          value > 10000
+            ? formatUtils.formatLargeNumber(value)
+            : value?.toFixed(2);
+        return `${params[0].name}<br/>${metricName}: ${formattedValue}`;
+      },
+    },
+    xAxis: {
+      type: 'category',
+      data: data.map((d) => d.period),
+      axisLabel: {
+        rotate: 45,
+      },
+    },
+    yAxis: {
+      type: 'value',
+      axisLabel: {
+        formatter: (value: number) => {
+          if (Math.abs(value) >= 100000000) {
+            return (value / 100000000).toFixed(0) + '亿';
+          } else if (Math.abs(value) >= 10000) {
+            return (value / 10000).toFixed(0) + '万';
+          }
+          return value.toFixed(0);
+        },
+      },
+    },
+    series: [
+      {
+        type: 'bar',
+        data: data.map((d) => d.value),
+        itemStyle: {
+          color: (params: { dataIndex: number; value: number }) => {
+            const idx = params.dataIndex;
+            if (idx === 0) return '#3182CE';
+            const prevValue = data[idx - 1].value;
+            const currValue = params.value;
+            // 中国市场颜色：红涨绿跌
+            return currValue >= prevValue ? '#EF4444' : '#10B981';
+          },
+        },
+        label: {
+          show: true,
+          position: 'top',
+          formatter: (params: { value: number }) => {
+            const value = params.value;
+            if (Math.abs(value) >= 100000000) {
+              return (value / 100000000).toFixed(1) + '亿';
+            } else if (Math.abs(value) >= 10000) {
+              return (value / 10000).toFixed(1) + '万';
+            } else if (Math.abs(value) >= 1) {
+              return value.toFixed(1);
+            }
+            return value.toFixed(2);
+          },
+        },
+      },
+    ],
+  };
+};
+
+/**
+ * 生成营收与利润趋势图表配置
+ * @param revenueData 营收数据
+ * @param profitData 利润数据
+ * @returns ECharts 配置
+ */
+export const getComparisonChartOption = (
+  revenueData: { period: string; value: number }[],
+  profitData: { period: string; value: number }[]
+) => {
+  return {
+    title: {
+      text: '营收与利润趋势',
+      left: 'center',
+    },
+    tooltip: {
+      trigger: 'axis',
+      axisPointer: {
+        type: 'cross',
+      },
+    },
+    legend: {
+      data: ['营业收入', '净利润'],
+      bottom: 0,
+    },
+    xAxis: {
+      type: 'category',
+      data: revenueData.map((d) => d.period),
+    },
+    yAxis: [
+      {
+        type: 'value',
+        name: '营收(亿)',
+        position: 'left',
+      },
+      {
+        type: 'value',
+        name: '利润(亿)',
+        position: 'right',
+      },
+    ],
+    series: [
+      {
+        name: '营业收入',
+        type: 'bar',
+        data: revenueData.map((d) => d.value?.toFixed(2)),
+        itemStyle: {
+          color: (params: { dataIndex: number; value: number }) => {
+            const idx = params.dataIndex;
+            if (idx === 0) return '#3182CE';
+            const prevValue = revenueData[idx - 1].value;
+            const currValue = params.value;
+            // 中国市场颜色
+            return currValue >= prevValue ? '#EF4444' : '#10B981';
+          },
+        },
+      },
+      {
+        name: '净利润',
+        type: 'line',
+        yAxisIndex: 1,
+        data: profitData.map((d) => d.value?.toFixed(2)),
+        smooth: true,
+        itemStyle: { color: '#F59E0B' },
+        lineStyle: { width: 2 },
+      },
+    ],
+  };
+};
+
+/**
+ * 生成主营业务饼图配置
+ * @param title 标题
+ * @param subtitle 副标题
+ * @param data 饼图数据
+ * @returns ECharts 配置
+ */
+export const getMainBusinessPieOption = (
+  title: string,
+  subtitle: string,
+  data: { name: string; value: number }[]
+) => {
+  return {
+    title: {
+      text: title,
+      subtext: subtitle,
+      left: 'center',
+    },
+    tooltip: {
+      trigger: 'item',
+      formatter: (params: { name: string; value: number; percent: number }) => {
+        return `${params.name}<br/>营收: ${formatUtils.formatLargeNumber(
+          params.value
+        )}<br/>占比: ${params.percent}%`;
+      },
+    },
+    legend: {
+      orient: 'vertical',
+      left: 'left',
+      top: 'center',
+    },
+    series: [
+      {
+        type: 'pie',
+        radius: '50%',
+        data: data,
+        emphasis: {
+          itemStyle: {
+            shadowBlur: 10,
+            shadowOffsetX: 0,
+            shadowColor: 'rgba(0, 0, 0, 0.5)',
+          },
+        },
+      },
+    ],
+  };
+};
+
+/**
+ * 生成对比柱状图配置
+ * @param title 标题
+ * @param stockName1 股票1名称
+ * @param stockName2 股票2名称
+ * @param categories X轴分类
+ * @param data1 股票1数据
+ * @param data2 股票2数据
+ * @returns ECharts 配置
+ */
+export const getCompareBarChartOption = (
+  title: string,
+  stockName1: string,
+  stockName2: string,
+  categories: string[],
+  data1: (number | undefined)[],
+  data2: (number | undefined)[]
+) => {
+  return {
+    tooltip: { trigger: 'axis' },
+    legend: { data: [stockName1, stockName2] },
+    xAxis: {
+      type: 'category',
+      data: categories,
+    },
+    yAxis: { type: 'value', axisLabel: { formatter: '{value}%' } },
+    series: [
+      {
+        name: stockName1,
+        type: 'bar',
+        data: data1,
+      },
+      {
+        name: stockName2,
+        type: 'bar',
+        data: data2,
+      },
+    ],
+  };
+};
diff --git a/src/views/Company/components/FinancialPanorama/utils/index.ts b/src/views/Company/components/FinancialPanorama/utils/index.ts
new file mode 100644
index 00000000..fd302b02
--- /dev/null
+++ b/src/views/Company/components/FinancialPanorama/utils/index.ts
@@ -0,0 +1,17 @@
+/**
+ * 工具函数统一导出
+ */
+
+export {
+  calculateYoYChange,
+  getCellBackground,
+  getValueByPath,
+  isNegativeIndicator,
+} from './calculations';
+
+export {
+  getMetricChartOption,
+  getComparisonChartOption,
+  getMainBusinessPieOption,
+  getCompareBarChartOption,
+} from './chartOptions';