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/scripts/kpi_profitability_deriver.py

@@ -0,0 +1,356 @@
+#!/usr/bin/env python3
+# -*- coding: utf-8 -*-
+"""盈利能力三指标派生器 —— 真 ROI / EVA / RI（cma-profitability 2026-10-03）
+
+任务：`finance-20261002-profitability-indicators-roi-eva-ri-fullstack.md`（P1，提出者 wecom-finance）
+放行出处：任总 2026-10-02 11:59 CST DM「立；但①要补真ROI」
+
+口径（财务裁定，万元）：
+  营业利润（旧口径） = 5001 − 5401 − 5403 − (5601 + 5602 + 5603)
+  经营口径营业利润   = 旧口径 + 厂补(530103) − 渠补(571103)          [参数开关可回旧口径]
+                     （可选 +571112 商品折扣(销售)，默认不计入）
+  投入资本           = 有息负债(2001 + 2501) + 所有者权益(3xxx 一级科目净额)
+  真 ROI             = 经营口径营业利润 ÷ 投入资本 × 100
+  NOPAT              = 经营口径营业利润 × (1 − 所得税率)
+  EVA                = NOPAT − 投入资本 × WACC
+  RI                 = 经营口径营业利润 − 投入资本 × 最低报酬率
+
+取数：
+  · 损益科目 → `voucher_details`（净额 = 借−贷，`carry_forward=0` 行域，同 kpi_bep_deriver）
+  · 投入资本 → `subject_balances`（期末余额 cb_cr−cb_dr；3xxx 仅取 `level=1` 一级科目，防跨层双计）
+  · 期间口径 = **YTD 累计（年初至目标月）**；是否年化由参数 `annualize` 控制（默认 False，
+    即 ROI/EVA/RI 均为 YTD 非年化口径，已写进 kpi_definitions.formula_desc 与 remark）
+
+参数：`app/utils/profitability_params.py`（唯一读取入口；落 `kpi_definitions.data_source_config.params`）
+幂等：同 kpi_id + entity + period + source_type='derived' 存在则原位更新；**不降级 data_status**
+      （ASK-20260924-10 口径：保留既有状态，含人工放行的 verified）
+边界：只写 `source_type='derived'` 行；不改任何 kpi_definitions（定义由种子 SQL 负责）；无 DDL。
+
+用法:
+  venv/bin/python3 scripts/kpi_profitability_deriver.py --period 2026-08           # 落库
+  venv/bin/python3 scripts/kpi_profitability_deriver.py --period 2026-08 --dry-run # 只算不写
+  venv/bin/python3 scripts/kpi_profitability_deriver.py --entity 1 --period 2026-08
+"""
+import argparse
+import logging
+import os
+import sys
+from datetime import datetime
+from typing import Any, Dict, Optional
+
+sys.path.insert(0, os.path.dirname(os.path.dirname(os.path.abspath(__file__))))
+
+from sqlalchemy import func, text
+
+from app.database import get_session_local
+from app.models import KPIDefinition, KPIValue, VoucherDetail
+from app.utils.profitability_params import (
+    EVA_KPI, PROFITABILITY_KPIS, RI_KPI, ROI_KPI, load_profitability_params,
+)
+
+logging.basicConfig(level=logging.INFO, format="%(asctime)s [%(levelname)s] %(message)s")
+logger = logging.getLogger("cma.profitability_deriver")
+
+#: 损益科目口径（与任务单 §一 逐字一致）
+SALES_CODE = "5001"            # 主营业务收入（贷方）
+COST_CODE = "5401"             # 主营业务成本
+TAX_SURCHARGE_CODE = "5403"    # 营业税金及附加
+EXPENSE_PREFIXES = ("5601", "5602", "5603")   # 销售/管理/财务费用
+FACTORY_SUBSIDY_CODE = "530103"  # 厂补（贷方）
+CHANNEL_SUBSIDY_CODE = "571103"  # 渠补（借方）
+SALES_DISCOUNT_CODE = "571112"   # 商品折扣(销售)，默认不计入
+
+#: 有息负债（一级科目）
+INTEREST_BEARING_CODES = ("2001", "2501")
+#: 所有者权益前缀（一级科目 3xxx，恰 4 位；用 LIKE 保证 MySQL/SQLite 双引擎可跑）
+EQUITY_PREFIX = "3"
+EQUITY_LEVEL1_LIKE = "3___"
+
+
+# ────────────────────────── 取数 ──────────────────────────
+
+def ytd_window(period: str) -> tuple:
+    """目标期间 → YTD 起止（年初 .. 当期）"""
+    year = period[:4]
+    return f"{year}-01", period
+
+
+def sum_voucher(db, entity_id: int, period_from: str, period_to: str,
+                field: str, subject_filter=None) -> float:
+    """聚合 voucher_details 金额**元**。field: 'net'(借−贷) / 'debit_amount' / 'credit_amount'。
+
+    净额口径只在 `carry_forward=0` 行域成立（含结转腿时损益类净额恒 0）——见
+    /srv/hermes/wisdom/_decisions/cma-expense-profit-net-caliber-20261002.md。
+    """
+    expr = (VoucherDetail.debit_amount - VoucherDetail.credit_amount
+            if field == "net" else getattr(VoucherDetail, field))
+    q = db.query(func.sum(expr)).filter(
+        VoucherDetail.entity_id == entity_id,
+        VoucherDetail.carry_forward == 0,
+        VoucherDetail.period >= period_from,
+        VoucherDetail.period <= period_to,
+    )
+    if subject_filter:
+        kind, code = subject_filter
+        if kind == "eq":
+            q = q.filter(VoucherDetail.subject_code == code)
+        elif kind == "like":
+            q = q.filter(VoucherDetail.subject_code.like(code + "%"))
+    return float(q.scalar() or 0.0)
+
+
+def operating_profit(db, entity_id: int, period: str, params: Dict[str, Any]) -> Dict[str, float]:
+    """YTD 营业利润（万元）：旧口径 / 经营口径 + 各项明细，全部留痕供复核。"""
+    p_from, p_to = ytd_window(period)
+
+    sales = sum_voucher(db, entity_id, p_from, p_to, "credit_amount", ("eq", SALES_CODE))
+    cost = sum_voucher(db, entity_id, p_from, p_to, "net", ("eq", COST_CODE))
+    tax_surcharge = sum_voucher(db, entity_id, p_from, p_to, "net", ("eq", TAX_SURCHARGE_CODE))
+    expenses = sum(sum_voucher(db, entity_id, p_from, p_to, "net", ("like", p))
+                   for p in EXPENSE_PREFIXES)
+
+    op_legacy = (sales - cost - tax_surcharge - expenses) / 10000.0
+
+    factory_subsidy = -sum_voucher(db, entity_id, p_from, p_to, "net", ("eq", FACTORY_SUBSIDY_CODE)) / 10000.0
+    channel_subsidy = sum_voucher(db, entity_id, p_from, p_to, "net", ("eq", CHANNEL_SUBSIDY_CODE)) / 10000.0
+    sales_discount = sum_voucher(db, entity_id, p_from, p_to, "net", ("eq", SALES_DISCOUNT_CODE)) / 10000.0
+
+    op = op_legacy
+    if params["include_factory_subsidy"]:
+        op += factory_subsidy
+    if params["include_channel_subsidy"]:
+        op -= channel_subsidy
+    if params["include_sales_discount"]:
+        op -= sales_discount
+
+    return {
+        "sales_w": round(sales / 10000.0, 4),
+        "cost_w": round(cost / 10000.0, 4),
+        "tax_surcharge_w": round(tax_surcharge / 10000.0, 4),
+        "expenses_w": round(expenses / 10000.0, 4),
+        "op_profit_legacy_w": round(op_legacy, 4),
+        "factory_subsidy_w": round(factory_subsidy, 4),
+        "channel_subsidy_w": round(channel_subsidy, 4),
+        "sales_discount_w": round(sales_discount, 4),
+        "op_profit_w": round(op, 4),
+    }
+
+
+def _equity_sql():
+    return text("""
+        SELECT COALESCE(SUM(cb_cr - cb_dr), 0)
+        FROM subject_balances
+        WHERE entity_id = :eid AND period = :period AND `level` = 1
+          AND subject_code LIKE :eq_like
+    """)
+
+
+def _debt_sql():
+    return text("""
+        SELECT COALESCE(SUM(cb_cr - cb_dr), 0)
+        FROM subject_balances
+        WHERE entity_id = :eid AND period = :period AND `level` = 1
+          AND subject_code IN ('2001', '2501')
+    """)
+
+
+def invest_capital(db, entity_id: int, period: str, basis: str = "ending") -> Dict[str, Any]:
+    """投入资本（万元）= 有息负债 + 所有者权益（`subject_balances` 期末/平均）。
+
+    3xxx **只取 `level=1`（一级科目）**：`row_kind` 有 subtotal_level1/detail 两层，
+    含明细层会把 `3104 利润分配` 与其子科目 `310415` 双计（实测 +598.55 万虚增）。
+    """
+    def _query(p: str) -> Dict[str, float]:
+        debt = float(db.execute(_debt_sql(), {"eid": entity_id, "period": p}).scalar() or 0.0)
+        equity = float(db.execute(_equity_sql(), {"eid": entity_id, "period": p,
+                                                  "eq_like": EQUITY_LEVEL1_LIKE}).scalar() or 0.0)
+        return {"debt": debt / 10000.0, "equity": equity / 10000.0}
+
+    cur = _query(period)
+    out = {
+        "interest_bearing_debt_w": round(cur["debt"], 4),
+        "equity_w": round(cur["equity"], 4),
+        "basis": basis,
+        "ending_w": round(cur["debt"] + cur["equity"], 4),
+    }
+    total = out["ending_w"]
+    if basis == "average":
+        y, m = int(period[:4]), int(period[5:7])
+        if m == 1:
+            prev_period = f"{y - 1}-12"
+        else:
+            prev_period = f"{y}-{m - 1:02d}"
+        prev = _query(prev_period)
+        prev_ok = (prev["debt"] + prev["equity"]) != 0.0
+        out["prev_period"] = prev_period
+        out["prev_total_w"] = round(prev["debt"] + prev["equity"], 4)
+        if prev_ok:
+            total = (out["ending_w"] + out["prev_total_w"]) / 2.0
+        else:
+            out["average_fallback"] = "上一期 subject_balances 缺数 → 回落期末口径"
+            out["basis"] = "ending(fallback)"
+    out["invest_capital_w"] = round(total, 4)
+    return out
+
+
+# ────────────────────────── 计算 ──────────────────────────
+
+def compute_indicators(op_profit_w: float, invest_capital_w: float,
+                       months: int, params: Dict[str, Any]) -> Dict[str, Optional[float]]:
+    """纯计算（无 DB，便于单测）：返回三条指标值（None = 不可得，fail-closed）。"""
+    if not invest_capital_w:
+        return {ROI_KPI: None, EVA_KPI: None, RI_KPI: None, "nopat_w": None, "scale": None}
+    scale = (12.0 / months) if (params.get("annualize") and months) else 1.0
+    op = op_profit_w * scale
+    nopat = op * (1.0 - float(params["tax_rate"]))
+    return {
+        ROI_KPI: round(op / invest_capital_w * 100.0, 2),
+        "nopat_w": round(nopat, 4),
+        EVA_KPI: round(nopat - invest_capital_w * float(params["wacc"]), 2),
+        RI_KPI: round(op - invest_capital_w * float(params["min_return_rate"]), 2),
+        "scale": scale,
+    }
+
+
+# ────────────────────────── 落库 ──────────────────────────
+
+def run_derive(db, entity_id: int, period: str, write_kpi: bool = True) -> Dict[str, Any]:
+    params = load_profitability_params(db, entity_id)
+    months = int(period[5:7])
+    profit = operating_profit(db, entity_id, period, params)
+    capital = invest_capital(db, entity_id, period, params.get("capital_basis", "ending"))
+    values = compute_indicators(profit["op_profit_w"], capital["invest_capital_w"], months, params)
+
+    defs = {d.kpi_code: d for d in db.query(KPIDefinition).filter(
+        KPIDefinition.entity_id == entity_id,
+        KPIDefinition.kpi_code.in_(list(PROFITABILITY_KPIS)),
+    ).all()}
+
+    switch_txt = (f"厂补{'计入' if params['include_factory_subsidy'] else '不计入'}/"
+                  f"渠补{'计入' if params['include_channel_subsidy'] else '不计入'}/"
+                  f"商品折扣{'计入' if params['include_sales_discount'] else '不计入'}")
+    basis_txt = ("YTD累计(非年化)" if not params.get("annualize")
+                 else f"YTD年化(×12/{months})")
+    common = (f"营业利润({switch_txt}; {basis_txt}) {profit['op_profit_w']:.2f}万 / "
+              f"投入资本({capital['basis']}) {capital['invest_capital_w']:.2f}万")
+
+    remarks = {
+        ROI_KPI: (f"{common} × 100 = {values[ROI_KPI]}%"
+                  if values[ROI_KPI] is not None else f"{common}｜投入资本为 0，ROI 不可得"),
+        EVA_KPI: (f"NOPAT {values['nopat_w']:.2f}万(税率{params['tax_rate']:.0%}) − "
+                  f"投入资本 {capital['invest_capital_w']:.2f}万 × WACC {params['wacc']:.2%} "
+                  f"= {values[EVA_KPI]}万" if values[EVA_KPI] is not None else f"{common}｜投入资本为 0"),
+        RI_KPI: (f"营业利润 {profit['op_profit_w']:.2f}万 − 投入资本 {capital['invest_capital_w']:.2f}万 × "
+                 f"最低报酬率 {params['min_return_rate']:.2%} = {values[RI_KPI]}万"
+                 if values[RI_KPI] is not None else f"{common}｜投入资本为 0"),
+    }
+
+    batch = f"profit-{datetime.now().strftime('%Y%m%d%H%M%S')}"
+    written, changed = {}, []
+    for code in PROFITABILITY_KPIS:
+        kpi = defs.get(code)
+        if kpi is None:
+            written[code] = "no-definition"
+            logger.warning("kpi_definitions 缺 %s（entity=%s）——请先应用种子 SQL", code, entity_id)
+            continue
+        if values[code] is None:
+            written[code] = "unavailable(invest_capital=0)"
+            continue
+        if not write_kpi:
+            written[code] = "dry-run"
+            continue
+        existing = db.query(KPIValue).filter(
+            KPIValue.kpi_id == kpi.id,
+            KPIValue.period == period,
+            KPIValue.source_type == "derived",
+        ).first()
+        if existing:
+            old = float(existing.actual_value) if existing.actual_value is not None else None
+            new = float(values[code])
+            existing.actual_value = new
+            existing.source_batch = batch
+            if old is None or abs(old - new) > 1e-9:
+                existing.remark = f"{remarks[code]}｜值已更新(batch={batch}, 旧{old} → 新{new}) 待财务复核"
+                changed.append({"code": code, "old": old, "new": new,
+                                "data_status": existing.data_status})
+            else:
+                existing.remark = remarks[code]
+            # 不降级 data_status（ASK-20260924-10）
+            written[code] = "upsert"
+        else:
+            db.add(KPIValue(
+                entity_id=entity_id,
+                kpi_id=kpi.id,
+                period=period,
+                actual_value=values[code],
+                source_type="derived",
+                source_batch=batch,
+                data_status="pending",
+                remark=remarks[code],
+            ))
+            written[code] = "insert"
+        db.flush()
+    if write_kpi:
+        db.commit()
+
+    return {
+        "entity_id": entity_id,
+        "period": period,
+        "months": months,
+        "mode": "write" if write_kpi else "dry-run",
+        "batch": batch,
+        "params": params,
+        "profit": profit,
+        "capital": capital,
+        "nopat_w": values.get("nopat_w"),
+        "values": {c: values[c] for c in PROFITABILITY_KPIS},
+        "remarks": remarks,
+        "written": written,
+        "changed": changed,
+    }
+
+
+def _pick_period(db, entity_id: int) -> Optional[str]:
+    """默认目标期间 = subject_balances 中该账套最新的期间（投入资本的唯一可取期间）。"""
+    row = db.execute(text(
+        "SELECT MAX(period) FROM subject_balances WHERE entity_id = :eid"
+    ), {"eid": entity_id}).scalar()
+    return str(row) if row else None
+
+
+def main():
+    ap = argparse.ArgumentParser(description="盈利能力三指标派生器（真 ROI / EVA / RI）")
+    ap.add_argument("--period", default=None, help="目标期间 YYYY-MM（默认取 subject_balances 最新期）")
+    ap.add_argument("--entity", type=int, default=1, help="entity_id（默认 1=陕西酣客）")
+    ap.add_argument("--dry-run", action="store_true", help="只计算不落库")
+    args = ap.parse_args()
+
+    db = get_session_local()()
+    try:
+        period = args.period or _pick_period(db, args.entity)
+        if not period:
+            logger.error("entity=%s 无 subject_balances 记录，无可用期间", args.entity)
+            return 2
+        r = run_derive(db, args.entity, period, write_kpi=not args.dry_run)
+        print(f"盈利能力派生完成 entity={r['entity_id']} period={r['period']} "
+              f"(YTD {r['months']}个月) mode={r['mode']} batch={r['batch']}")
+        p, c = r["profit"], r["capital"]
+        print(f"  销售收入 {p['sales_w']:.2f}万 − 成本 {p['cost_w']:.2f}万 − 税金及附加 {p['tax_surcharge_w']:.2f}万 "
+              f"− 三费 {p['expenses_w']:.2f}万 = 旧口径营业利润 {p['op_profit_legacy_w']:.2f}万")
+        print(f"  厂补 {p['factory_subsidy_w']:.2f}万 / 渠补 {p['channel_subsidy_w']:.2f}万 / "
+              f"商品折扣 {p['sales_discount_w']:.2f}万 → 经营口径营业利润 {p['op_profit_w']:.2f}万")
+        print(f"  投入资本({c['basis']}) = 有息负债 {c['interest_bearing_debt_w']:.2f}万 + "
+              f"所有者权益 {c['equity_w']:.2f}万 = {c['invest_capital_w']:.2f}万")
+        print(f"  F_ROI = {r['values'][ROI_KPI]} %")
+        print(f"  F_EVA = {r['values'][EVA_KPI]} 万元 (NOPAT {r['nopat_w']:.2f}万)")
+        print(f"  F_RI  = {r['values'][RI_KPI]} 万元")
+        print(f"  落库: {r['written']}")
+        if r["changed"]:
+            print(f"  值变: {r['changed']}")
+        return 0
+    finally:
+        db.close()
+
+
+if __name__ == "__main__":
+    sys.exit(main() or 0)

backend/scripts/sql/profitability_kpi_defs_20261003.sql

@@ -0,0 +1,80 @@
+-- CMA 盈利能力三指标（真 ROI / EVA / RI）定义收敛 — 2026-10-03
+-- 任务: finance-20261002-profitability-indicators-roi-eva-ri-fullstack（部署目标 cma-backend · cma-frontend）
+-- 口径: 财务Bot 2026-10-02 裁定（任总 11:59 CST DM「立；但①要补真ROI」）
+-- 动作:
+--   ① F_ROI 正名 → F_ROA（**沿用原 kpi_id=20 与全部 8 期历史值，不删行**；名称「总资产报酬率(ROA)」不变）
+--   ② 新增 F_ROI（真口径：经营口径营业利润 ÷ 投入资本）
+--   ③ F_EVA 启用 status='active' + 单位/阈值对齐「万元」（原 unit='元' 而派生值以万元落库 ⇒ 会恒黄/量级失真）
+--   ④ 新增 F_RI（剩余收益）
+-- 参数: 全部落 data_source_config.params（可配置、非硬编码进公式文本）；
+--       读取入口唯一 = app/utils/profitability_params.py
+-- 幂等: 条件 UPDATE + NOT EXISTS 守卫，可安全重跑
+-- ⚠️ 顺序不可换：①必须先于②（(entity_id,kpi_code) 唯一键 uk_entity_kpi 会撞）
+
+-- ① F_ROI 正名 → F_ROA（仅当 F_ROA 尚不存在；历史值随 kpi_id 保留）
+UPDATE kpi_definitions
+SET kpi_code = 'F_ROA', updated_at = NOW()
+WHERE entity_id = 1 AND kpi_code = 'F_ROI'
+  AND NOT EXISTS (
+    SELECT 1 FROM (SELECT id FROM kpi_definitions
+                   WHERE entity_id = 1 AND kpi_code = 'F_ROA') AS t
+  );
+
+-- ② 新增 F_ROI（真口径）
+INSERT INTO kpi_definitions
+(entity_id, kpi_code, kpi_name, dimension, category, formula, formula_desc,
+ data_source_type, data_source, data_owner, frequency, unit, target_value,
+ target_calc_type, threshold_green, threshold_yellow, threshold_red,
+ kpi_level, status, bot_source, epic, created_by, data_source_config)
+SELECT 1, 'F_ROI', '投入资本回报率(ROI)', 'finance', 'profitability',
+ '经营口径营业利润 / 投入资本 * 100',
+ '真ROI=营业利润÷投入资本; 投入资本=有息负债(2001+2501)+所有者权益(3xxx一级科目); YTD累计(非年化); '
+ '厂补530103/渠补571103计入经营(开关 include_factory_subsidy/include_channel_subsidy); '
+ '571112商品折扣默认不计入(include_sales_discount); 参数见 data_source_config.params',
+ 'derived', '盈利能力派生器 kpi_profitability_deriver.py(subject_balances + voucher_details)',
+ '财务部', 'monthly', '%', 0.00,
+ 'ratio', NULL, NULL, NULL,
+ 'strategic', 'active', 'finance-bot', 'Epic2', 1,
+ '{"params": {"include_factory_subsidy": true, "include_channel_subsidy": true, "include_sales_discount": false, "annualize": false, "capital_basis": "ending"}, "param_note": "利润口径开关，三条指标(F_ROI/F_EVA/F_RI)共用；读取入口 app/utils/profitability_params.py"}'
+FROM DUAL
+WHERE NOT EXISTS (
+  SELECT 1 FROM kpi_definitions WHERE entity_id = 1 AND kpi_code = 'F_ROI'
+);
+
+-- ③ F_EVA 启用 + 万元口径对齐（阈值语义逐字平移：原 绿>=0元 / 黄>=-100000元 / 红<-100000元
+--    ⇔ 万元 绿>=0 / 黄>=-10 / 红<-10；不改判定语义，只消除 元↔万元 跨量级失真）
+UPDATE kpi_definitions
+SET status = 'active',
+    unit = '万元',
+    target_value = 0.00,
+    target_calc_type = 'accumulate',
+    formula = 'NOPAT - 投入资本 * WACC',
+    formula_desc = 'EVA=NOPAT−投入资本×WACC; NOPAT=经营口径营业利润×(1−所得税率); 单位万元; '
+                   'YTD累计(非年化); 资本成本参数见 data_source_config.params(tax_rate/wacc)',
+    data_source_type = 'derived',
+    data_source = '盈利能力派生器 kpi_profitability_deriver.py(subject_balances + voucher_details)',
+    data_owner = '财务部',
+    threshold_green = '>=0', threshold_yellow = '>=-10', threshold_red = '<-10',
+    data_source_config = '{"params": {"tax_rate": 0.25, "wacc": 0.08}}',
+    updated_at = NOW()
+WHERE entity_id = 1 AND kpi_code = 'F_EVA';
+
+-- ④ 新增 F_RI（剩余收益）
+INSERT INTO kpi_definitions
+(entity_id, kpi_code, kpi_name, dimension, category, formula, formula_desc,
+ data_source_type, data_source, data_owner, frequency, unit, target_value,
+ target_calc_type, threshold_green, threshold_yellow, threshold_red,
+ kpi_level, status, bot_source, epic, created_by, data_source_config)
+SELECT 1, 'F_RI', '剩余收益(RI)', 'finance', 'profitability',
+ '经营口径营业利润 - 投入资本 * 最低报酬率',
+ 'RI=营业利润−投入资本×最低报酬率(同WACC族,EVA为先扣税版本); 单位万元; YTD累计(非年化); '
+ '最低报酬率参数见 data_source_config.params.min_return_rate; 部门级 RI 待部门级资产负债后下沉',
+ 'derived', '盈利能力派生器 kpi_profitability_deriver.py(subject_balances + voucher_details)',
+ '财务部', 'monthly', '万元', 0.00,
+ 'accumulate', NULL, NULL, NULL,
+ 'strategic', 'active', 'finance-bot', 'Epic2', 1,
+ '{"params": {"min_return_rate": 0.08}}'
+FROM DUAL
+WHERE NOT EXISTS (
+  SELECT 1 FROM kpi_definitions WHERE entity_id = 1 AND kpi_code = 'F_RI'
+);