Loading issues
Admin-gated per-firm report (read-only): accounts + balances + total, revenue/expenses over time (from chestshop_sale + ledger), employee roster + roles, proprietor, and recent activity — with CSV export. Pure DAL aggregations in lib/sql/firm.ts (+ sales) + a report page reachable from /admin/firms; audited view (explorer_audit, target_type firm). Complements the management actions in PAR-209.