refactor(FinancialPanorama): 添加工具函数模块

计算工具 (calculations.ts):
- calculateYoYChange: 同比变化率计算
- getCellBackground: 单元格背景色（红涨绿跌）
- getValueByPath: 嵌套路径取值
- isNegativeIndicator: 负向指标判断

图表配置 (chartOptions.ts):
- getMetricChartOption: 指标趋势柱状图
- getComparisonChartOption: 营收利润双轴图
- getMainBusinessPieOption: 主营业务饼图
- getCompareBarChartOption: 股票对比柱状图

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

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

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')
+  );
+};