feat(profitability): real ROI (op profit / invested capital), enable EVA, add RI

Kaliber: wecom-finance 2026-10-02 ruling (Boss 11:59 CST "li; but (1) add real ROI").

- kpi_definitions seed scripts/sql/profitability_kpi_defs_20261003.sql:
  F_ROI renamed to F_ROA (same kpi_id=20, all 8 historical values kept), new F_ROI
  (real IMA caliber = operating profit / invested capital), F_EVA activated with unit
  and thresholds aligned to 万元, new F_RI (residual income).
- parameters are NOT hardcoded in formula text: they live in
  kpi_definitions.data_source_config.params (tax_rate / wacc / min_return_rate /
  include_factory_subsidy / include_channel_subsidy / include_sales_discount /
  annualize / capital_basis); single reader = app/utils/profitability_params.py.
- deriver scripts/kpi_profitability_deriver.py: YTD operating profit from
  voucher_details (carry_forward=0 net), invested capital from subject_balances
  level-1 rows only, idempotent upsert into kpi_values (source_type=derived, no
  data_status downgrade, fail-closed when invested capital is 0).
- read-only endpoint GET /reports/value-management reads the derived rows only
  (single source of truth, no recomputation) and exposes the parameter block.
- DupontAnalysis.vue: value management section (ROI / ROA / ROE / EVA / RI).
- caliber_units.py: RATIO_CALIBER_TABLE key F_ROI renamed to F_ROA, new F_ROI row.
- tests: backend/tests/test_profitability_indicators.py (21 cases).

backend/app/utils/caliber_units.py

@@ -86,10 +86,17 @@ RATIO_CALIBER_TABLE = {
         "norm_factor": FACTOR_IDENTITY, "verified": True,
         "evidence": "2026-08 实测 -0.95 已是百分数（小体量亏损月，-0.95% 量级合理）",
     },
-    "F_ROI": {
+    "F_ROA": {
         "name": "总资产报酬率(ROA)", "declared_unit": "%", "caliber": "百分比(%)",
         "norm_factor": FACTOR_IDENTITY, "verified": True,
-        "evidence": "2026-08 实测 -0.57 已是百分数",
+        "evidence": "2026-08 实测 -0.57 已是百分数（kpi_code 2026-10-03 由 F_ROI 正名为 F_ROA，"
+                    "kpi_id/历史值不变；真 ROI 另立 F_ROI）",
+    },
+    "F_ROI": {
+        "name": "投入资本回报率(ROI)", "declared_unit": "%", "caliber": "百分比(%)",
+        "norm_factor": FACTOR_IDENTITY, "verified": True,
+        "evidence": "2026-08 派生实测 -6.74（YTD 营业利润÷投入资本，已是百分数；口径见 "
+                    "wecom-finance 2026-10-02 裁定）",
     },
     "F_DEBT_RATIO": {
         "name": "资产负债率", "declared_unit": "%", "caliber": "百分比(%)",