gemcap-be-common 1.2.140 → 1.3.0

package/db/new-summary.ts

@@ -0,0 +1,1509 @@
+import dayjs from 'dayjs';
+import Decimal from 'decimal.js';
+import ExcelJS from 'exceljs';
+import _ from 'lodash';
+
+import { reorderObject } from '../helpers/common.helper';
+import { getLastTransactionForDate } from './loan-transactions.db';
+import { BorrowerModel, IBorrowerDocument } from '../models/Borrower.model';
+import { ILoanProductDoc, LoanProduct } from '../models/LoanProducts.model';
+import { getAverageActualBalance } from './loan-products.db';
+import { LoanStatementTransactionModel } from '../models/LoanStatementTransaction.model';
+import { getLatestSignedBBCDateDoc } from './bbcDates.db';
+import { EReserveTypes } from '../enums/reserve-types.enum';
+import { EComplianceItemStatus } from '../models/ComplianceItem.model';
+import { IExcelJsCell } from '../helpers/excel.helper';
+import { ILoanChargeDoc, LoanCharge } from '../models/LoanCharges.model';
+import { BorrowerCompliance, IComplianceBorrowerDocument } from '../models/BorrowerCompliance.model';
+import { ELoanTransactionTypes } from '../models/LoanTransaction.model';
+import { ELoanTypes } from '../enums/loan-types.enum';
+import { EEquipmentTypes } from '../enums/equipment-types.enum';
+
+import { BorrowerSummary } from '../models/BorrowerSummary.model';
+import {
+  EFinanceSpreadingBSTotal,
+  EFinanceSpreadingPLTotal,
+  EFinancialSpreadingType, financialSpreadingTotalDictionary,
+} from '../models/FinancialSpreadingSheet.model';
+import { CRMProspectIndustry } from '../models/ProspectIndustry.model';
+import { FinancialSpreadingDTO } from '../models/FinancialSpreading.model';
+
+import { IExcelDataCellWithStyles } from '../services/uploads.service';
+import {
+  FinancialSpreadingService,
+  getShiftedMonth,
+} from '../services/financial-spreading.service';
+import { ETotalType, YIELD_TOTALS_MAP, YieldService } from '../services/yield.service';
+import { AvailabilityService } from '../services/availability.service';
+import { BorrowerService } from '../services/borrowers.service';
+import { BorrowerSummaryService } from '../services/borrower-summary.service';
+import { ComplianceBorrowersService } from '../services/compliance-borrowers.service';
+import { LoanChargesService } from '../services/loan-charges.service';
+import { LoanTransactionsService } from '../services/loan-transactions.service';
+import { SignsService } from '../services/signs.service';
+import { MonthEndDataService } from '../services/month-end-data.service';
+import { EMonthEndDataType } from '../models/MonthEndData.Model';
+
+type DataSheet = {
+  [p: string]: IExcelJsCell[][]
+}
+
+type ReportRow = {
+  borrowerName: string;
+  productName: string;
+  maturityDate: string;
+  payOffDate: string;
+  commitmentAmount: string | number;
+  endingBalance: string | number;
+  endingParticipationBalance: string | number;
+  netExposure: string | number;
+  lastSignedBBCDate: string | number;
+  compliance: string;
+  averageBalanceSinceInception: string | number;
+  totalIncomeReceived: string | number;
+  loanLifeIRR: string | number;
+  MOIC: string | number;
+  participantBalance: string | number;
+}
+
+type BorrowerSummaryRow = {
+  title: string;
+  grossValue: string | number;
+  ineligible: string | number;
+  netValue: string | number;
+  advanceRate: string | number;
+  availability: string | number;
+}
+
+type ComplianceItemRow = {
+  name: string;
+  dueDate: string;
+  progress: string;
+  submittedDate: string;
+  status: string;
+}
+
+type FinancialIndexOptions = {
+  format: string;
+  title: string;
+  addEmptyRow: boolean;
+  style?: object,
+}
+
+const styles: { [styleName: string]: Partial<ExcelJS.Style> } = {
+  blackOnWhiteWithTopBorder: {
+    fill: {
+      type: 'pattern',
+      pattern: 'solid',
+      fgColor: { argb: 'FFFFFFFF' },
+    },
+    font: {
+      bold: true,
+      color: { argb: 'FF000000' },
+    },
+    border: {
+      top: { style: 'thin' },
+    },
+  },
+  blackOnWhiteWithBottomBorder: {
+    fill: {
+      type: 'pattern',
+      pattern: 'solid',
+      fgColor: { argb: 'FFFFFFFF' },
+    },
+    font: {
+      bold: true,
+      color: { argb: 'FF000000' },
+    },
+    border: {
+      bottom: { style: 'thin' },
+    },
+  },
+  whiteOnBlack: {
+    fill: {
+      type: 'pattern',
+      pattern: 'solid',
+      fgColor: { argb: 'FF000000' },
+    },
+    font: {
+      bold: true,
+      color: { argb: 'FFFFFFFF' },
+    },
+  },
+  whiteOnGray: {
+    fill: {
+      type: 'pattern',
+      pattern: 'solid',
+      fgColor: { argb: 'FF7F7F7F' },
+    },
+    font: {
+      bold: true,
+      color: { argb: 'FFFFFFFF' },
+    },
+  },
+};
+
+const numberFormat = {
+  fullNumber: '#,##0.00',
+  shortNumber: '#,##0',
+  xNumber: '0.00"x"',
+  xNumber1DP: '0.0"x"',
+  thousands: '0.0,',
+  percent: '0.00%',
+  percent1DP: '0.0%',
+};
+
+const borrowerTitleLength = 12;
+const dateFormat = 'MM-DD-YYYY';
+
+const productsDataMap = new Map<string, ReportRow>();
+const borrowersMap = new Map<string, IBorrowerDocument>();
+const productsMap = new Map<string, ILoanProductDoc>();
+const chargesMap = new Map<string, ILoanChargeDoc>();
+const complianceBorrowersMap = new Map<string, IComplianceBorrowerDocument>();
+
+const allBorrowerSummaryRowFields = {
+  commitmentAmount: {
+    t: 'n',
+    z: numberFormat.thousands,
+  },
+  endingBalance: {
+    t: 'n',
+    z: numberFormat.thousands,
+  },
+  endingParticipationBalance: {
+    t: 'n',
+    z: numberFormat.thousands,
+  },
+  netExposure: {
+    t: 'n',
+    z: numberFormat.thousands,
+  },
+  averageBalanceSinceInception: {
+    t: 'n',
+    z: numberFormat.thousands,
+  },
+  totalIncomeReceived: {
+    t: 'n',
+    z: numberFormat.thousands,
+  },
+  loanLifeIRR: {
+    t: 'n',
+    z: numberFormat.percent,
+  },
+  MOIC: {
+    t: 'n',
+    z: numberFormat.xNumber,
+  },
+  participantBalance: {
+    t: 'n',
+    z: numberFormat.thousands,
+  },
+};
+
+const borrowerSummaryRowFields = {
+  title: {
+    t: 's',
+  },
+  'grossValue': {
+    t: 'n',
+    z: numberFormat.thousands,
+  },
+  'ineligible': {
+    t: 'n',
+    z: numberFormat.thousands,
+  },
+  'netValue': {
+    t: 'n',
+    z: numberFormat.thousands,
+  },
+  'advanceRate': {
+    t: 'n',
+    z: numberFormat.percent1DP,
+  },
+  'availability': {
+    t: 'n',
+    z: numberFormat.thousands,
+  },
+};
+
+const emptyRow: IExcelJsCell[] = [{ v: '', t: 's' }];
+const negativeCell: IExcelJsCell = { v: 'NA', t: 's', s: { alignment: { horizontal: 'right' } } };
+const rightAlign: { alignment: Partial<ExcelJS.Alignment> } = {
+  alignment: { horizontal: 'right' },
+};
+
+const styleRowData = (
+  rows: BorrowerSummaryRow[],
+  style?: Partial<ExcelJS.Style>,
+): IExcelJsCell[][] => {
+  return rows.map((row) => {
+    return Object.entries(row).map(([key, v]) => {
+      return {
+        v,
+        t: borrowerSummaryRowFields[key].t,
+        z: borrowerSummaryRowFields[key].z,
+        ...(style ? { s: style } : {}),
+      } as IExcelJsCell;
+    });
+  });
+};
+
+export class NewSummaryExcel {
+
+  constructor(
+    private readonly availabilityService: AvailabilityService,
+    private readonly borrowerService: BorrowerService,
+    private readonly borrowerSummaryService: BorrowerSummaryService,
+    private readonly complianceBorrowersService: ComplianceBorrowersService,
+    private readonly financialSpreadingService: FinancialSpreadingService,
+    private readonly loanChargesService: LoanChargesService,
+    private readonly loanTransactionsService: LoanTransactionsService,
+    private readonly signsService: SignsService,
+    private readonly yieldService: YieldService,
+    private readonly monthEndDataService: MonthEndDataService,
+  ) {
+  }
+
+  private async getMainData(borrowerIds: string[], start: Date, end: Date): Promise<DataSheet> {
+    const periodDays = 360;
+
+    const header: ReportRow = {
+      borrowerName: 'Client name',
+      productName: 'Product name',
+      maturityDate: 'Maturity date',
+      payOffDate: 'PayOff Date',
+      commitmentAmount: 'Commitment amount',
+      endingBalance: 'Ending Balance',
+      endingParticipationBalance: 'Ending Participation balance',
+      netExposure: 'Net Exposure',
+      lastSignedBBCDate: 'Last Signed BBC',
+      compliance: 'Compliance',
+      averageBalanceSinceInception: 'Average Balance Since Inception',
+      totalIncomeReceived: 'Total Income Received',
+      loanLifeIRR: 'Loan Life IRR',
+      MOIC: 'MOIC',
+      participantBalance: 'Participant Balance',
+    };
+
+    const headerKeys = Object.keys(header);
+
+    const allBorrowersSummary: ReportRow[] = [];
+
+    for (const borrowerId of borrowerIds) {
+      let periodEnd = end;
+      const borrower = borrowersMap.get(borrowerId);
+      if (!borrower) {
+        continue;
+      }
+      const products = [...productsMap.values()].filter((product) => product.borrowerId.toString() === borrowerId);
+      const complianceBorrower = [...complianceBorrowersMap.values()].find((complianceBorrower) => complianceBorrower.borrower.toString() === borrowerId);
+      for (const product of products) {
+        if (product.deactivationDate) {
+          continue;
+        }
+        if (dayjs(product.payoffDate).isBefore(dayjs(periodEnd))) {
+          periodEnd = product.payoffDate;
+        }
+        const daysHeld = dayjs(periodEnd).diff(dayjs(product.startDate), 'day');
+        const lastTransaction = await getLastTransactionForDate(product._id.toString(), periodEnd);
+        const endingBalance = lastTransaction ? lastTransaction.balance : 0;
+        const endingParticipationBalance = product.isParticipant ? endingBalance : 0;
+        const netExposure = new Decimal(endingBalance).sub(endingParticipationBalance).toNumber();
+        const lastSignedBBC = await this.signsService.getLatestSignedBBCDate(borrowerId, periodEnd);
+        const lastSignedBBCDate = lastSignedBBC ? dayjs(lastSignedBBC.bbcDate).format(dateFormat) : '';
+        const averageBalanceSinceInception = new Decimal(await getAverageActualBalance(product._id.toString(), {
+          start: dayjs(product.startDate),
+          end: dayjs(periodEnd),
+        })).toDP(2).toNumber();
+
+        const totalIncomeReceived = await this.getPaidAmount(product._id.toString());
+        const MOIC = averageBalanceSinceInception ? new Decimal(totalIncomeReceived).add(Math.abs(averageBalanceSinceInception)).div(Math.abs(averageBalanceSinceInception)).toDP(2).toNumber() : 0;
+        const loanLifeIRRMul = daysHeld ? new Decimal(periodDays).div(daysHeld).toNumber() : 0;
+        const loanLifeIRR = MOIC ? new Decimal(MOIC).pow(loanLifeIRRMul).sub(1).toDP(4).toNumber() : 0;
+        const participantBalance = await this.loanChargesService.getParticipationBalance(product.code, end);
+
+        const newDataRow: ReportRow = {
+          borrowerName: borrower.name,
+          productName: product.name,
+          maturityDate: product.maturityDate ? dayjs(product.maturityDate).format(dateFormat) : '',
+          payOffDate: product.payoffDate ? dayjs(product.payoffDate).format(dateFormat) : '',
+          commitmentAmount: product.commitment,
+          endingBalance,
+          endingParticipationBalance,
+          netExposure,
+          lastSignedBBCDate,
+          compliance: complianceBorrower ? complianceBorrower.fundingStatus : '',
+          averageBalanceSinceInception,
+          totalIncomeReceived,
+          loanLifeIRR,
+          MOIC,
+          participantBalance
+        };
+        productsDataMap.set(product._id.toString(), newDataRow);
+        allBorrowersSummary.push(newDataRow);
+      }
+    }
+    const sortedData = _.orderBy(allBorrowersSummary, ['borrowerName', 'productName'], ['asc', 'asc']);
+    const headerAsArray = reorderObject(header, headerKeys);
+    const dataAsArrays = sortedData.map((row) => reorderObject(row, headerKeys));
+    const headerWithStyles = Object.values(headerAsArray).reduce((acc, header) => [...acc, {
+      v: header,
+      t: 's',
+      s: styles.whiteOnGray,
+    }], []);
+    const dataWithStyles = Object.values(dataAsArrays).map((dataRow) => {
+      return Object.entries(dataRow).map(([key, v]) => ({
+        v,
+        t: allBorrowerSummaryRowFields[key] ? allBorrowerSummaryRowFields[key].t : 's',
+        z: allBorrowerSummaryRowFields[key] ? allBorrowerSummaryRowFields[key].z : {},
+      }));
+    });
+    const reportPeriod = [
+      [{ v: 'Report period', t: 's' }],
+      [{ v: 'From', t: 's' }, { v: dayjs(start).utcOffset(0).format(dateFormat), t: 's' }],
+      [{ v: 'To', t: 's' }, { v: dayjs(end).utcOffset(0).format(dateFormat), t: 's' }],
+    ];
+    return { report: [...reportPeriod, emptyRow, headerWithStyles, ...dataWithStyles] };
+  };
+
+  private async getAllBorrowersSummary(borrowerIds: string[], start: Date, end: Date): Promise<DataSheet> {
+    const borrowerSummary: { [borrowerName: string]: IExcelJsCell[][] } = {};
+    for (const borrowerId of borrowerIds) {
+      const borrower = borrowersMap.get(borrowerId);
+      const formattedBorrowerName = borrower.name.replace(/[*?:\\/[\]]/g, '-');
+      const borrowerNameOrId = borrower ? formattedBorrowerName : borrowerId;
+      const borrowerData = await this.getBorrowerSummary(borrowerId, start, end);
+      if (borrowerData) {
+        borrowerSummary[borrowerNameOrId] = borrowerData;
+      }
+    }
+    return borrowerSummary;
+  };
+
+  private async getBorrowerSummary(borrowerId: string, start: Date, end: Date): Promise<IExcelJsCell[][]> {
+    const header: BorrowerSummaryRow = {
+      title: '',
+      grossValue: 'Gross Value',
+      ineligible: 'Ineligible',
+      netValue: 'Net Value',
+      advanceRate: 'Advance Rate',
+      availability: 'Availability',
+    };
+
+    const borrower = borrowersMap.get(borrowerId);
+    const borrowerTitle: IExcelDataCellWithStyles[] = [
+      { v: borrower?.name ?? borrowerId, s: styles.whiteOnBlack },
+      ...Array(borrowerTitleLength).fill({ v: '', s: styles.whiteOnBlack }),
+    ];
+
+    const getBorrowerSubTitle = async (): Promise<IExcelDataCellWithStyles[]> => {
+      const borrowerOption = await this.borrowerService.getBorrowerOption(borrowerId, 'NAISC Code');
+      if (!borrowerOption) {
+        return [{ v: '' }];
+      }
+      const industry = await CRMProspectIndustry.findOne({ code: borrowerOption.dataValue.toString() });
+      if (!industry) {
+        return [{ v: `NASIC CODE: ${borrowerOption.dataValue}` }];
+      }
+      return [{ v: `NASIC CODE: ${borrowerOption.dataValue}     INDUSTRY: ${industry.name.toLocaleUpperCase()}` }];
+    };
+    const borrowerSubTitle = await getBorrowerSubTitle();
+
+    const borrowerSummary = await BorrowerSummary.findOne({ borrowerId });
+
+    const getSegment = (title: string) => {
+      const segment: IExcelJsCell[] = [
+        { v: title, t: 's', s: styles.whiteOnGray },
+        ...Array(borrowerTitleLength).fill({ v: '', t: 's', s: styles.whiteOnGray }),
+      ];
+      return segment;
+    };
+
+    const headerKeys = Object.keys(header);
+    const headerAsArray = reorderObject(header, headerKeys);
+    const headerWithStyles = Object.values(headerAsArray).reduce((acc, v) => [...acc, {
+      v,
+      t: 's',
+      s: rightAlign,
+    }], []);
+
+    const lastBBC = await getLatestSignedBBCDateDoc(borrowerId, dayjs(end).endOf('day').toDate());
+    if (!lastBBC) {
+      return null;
+    }
+    const availability = await this.availabilityService.getAllSummaries(lastBBC._id, null);
+
+    // INVENTORY
+    const inventoryRows = availability.inventory.reduce((acc, inventory) => {
+      if (inventory.inventoryName === 'TOTAL') {
+        return acc;
+      }
+      const newRow: BorrowerSummaryRow = {
+        title: inventory.inventoryName,
+        grossValue: inventory.totalValue,
+        ineligible: inventory.advanceRate === 0 ? inventory.totalValue : 0,
+        netValue: inventory.advanceRate === 0 ? 0 : inventory.totalValue,
+        advanceRate: inventory.advanceRate,
+        availability: inventory.availability,
+      };
+      return [...acc, newRow];
+    }, <BorrowerSummaryRow[]>[]);
+    inventoryRows.push({
+      title: 'Inventory Reserves',
+      grossValue: null,
+      ineligible: null,
+      netValue: null,
+      advanceRate: null,
+      availability: availability.reserve[EReserveTypes.INVENTORY].availability ?? 0,
+    });
+    const inventorySumKeys = ['grossValue', 'ineligible', 'netValue', 'availability'];
+    const emptyTotalRow: BorrowerSummaryRow = {
+      title: 'Total Collateral',
+      grossValue: 0,
+      ineligible: 0,
+      netValue: 0,
+      advanceRate: 0,
+      availability: 0,
+    };
+
+    const inventoryTotalRow = inventoryRows.reduce((acc, row) => {
+      inventorySumKeys.forEach((key) => {
+        acc[key] = new Decimal(acc[key]).add(row[key] ?? 0).toNumber();
+      });
+      acc.advanceRate = acc.netValue ? new Decimal(acc.availability).div(acc.netValue).toDP(4).toNumber() : 0;
+      return acc;
+    }, { ...emptyTotalRow, title: 'Total Inventory Collateral' });
+
+    const inventoryDataAsArrays = inventoryRows.map((row) => reorderObject(row, headerKeys));
+
+    const inventoryRowDataWithStyles = styleRowData(inventoryDataAsArrays);
+    const inventoryTotalDataWithStyles = styleRowData([inventoryTotalRow], styles.blackOnWhiteWithTopBorder);
+    const inventoryDataWithStyles = [...inventoryRowDataWithStyles, ...inventoryTotalDataWithStyles];
+
+    // RECEIVABLE
+    const receivableRows: BorrowerSummaryRow[] = [];
+    const totalComponents = new Decimal(availability.receivable.uninsuredComponent).add(availability.receivable.insuredComponent);
+
+    const grossUninsured = totalComponents
+      ? new Decimal(availability.receivable.uninsuredComponent).div(totalComponents).mul(availability.receivable.invoiceAmount).toDP(4).toNumber()
+      : 0;
+    const ARUninsuredRow: BorrowerSummaryRow = {
+      title: 'AR Uninsured',
+      grossValue: grossUninsured, // B
+      ineligible: new Decimal(availability.receivable.uninsuredComponent).sub(grossUninsured).toNumber(), // C
+      netValue: availability.receivable.uninsuredComponent, // D
+      advanceRate: availability.receivable.uninsuredAvailability ? new Decimal(availability.receivable.uninsuredAvailability).div(availability.receivable.uninsuredComponent).toDP(4).toNumber() : 0, // E
+      availability: availability.receivable.uninsuredAvailability, // F
+    };
+    const grossInsured = totalComponents
+      ? new Decimal(availability.receivable.insuredComponent).div(totalComponents).mul(availability.receivable.invoiceAmount).toDP(4).toNumber()
+      : 0;
+    const ARInsuredRow: BorrowerSummaryRow = {
+      title: 'AR Insured',
+      grossValue: grossInsured, // B
+      ineligible: new Decimal(availability.receivable.insuredComponent).sub(grossInsured).toNumber(), // C
+      netValue: availability.receivable.insuredComponent, // D
+      advanceRate: availability.receivable.insuredAvailability ? new Decimal(availability.receivable.insuredAvailability).div(availability.receivable.insuredComponent).toDP(4).toNumber() : 0, // E
+      availability: availability.receivable.insuredAvailability, // F
+    };
+    const ARReservesRow: BorrowerSummaryRow = {
+      title: 'AR Reserves',
+      grossValue: null,
+      ineligible: null,
+      netValue: null,
+      advanceRate: null,
+      availability: availability.reserve[EReserveTypes.RECEIVABLES].amount ?? 0,
+    };
+    receivableRows.push(ARUninsuredRow, ARInsuredRow, ARReservesRow);
+    const receivableTotalRow = { ...emptyTotalRow, title: 'Total Receivable Collateral' };
+    const fields = ['grossValue', 'ineligible', 'netValue', 'availability'];
+    fields.forEach((field) => {
+      receivableTotalRow[field] = new Decimal(ARUninsuredRow[field]).add(ARInsuredRow[field]).sub(ARReservesRow[field] ?? 0).toNumber();
+    });
+    receivableTotalRow.advanceRate = receivableTotalRow.netValue ? new Decimal(receivableTotalRow.availability).div(receivableTotalRow.netValue).toDP(4).toNumber() : 0;
+
+    const receivableDataAsArrays = receivableRows.map((row) => reorderObject(row, headerKeys));
+
+    const receivableRowDataWithStyles = styleRowData(receivableDataAsArrays);
+    const receivableTotalDataWithStyles = styleRowData([receivableTotalRow], styles.blackOnWhiteWithTopBorder);
+    const receivableDataWithStyles = [...receivableRowDataWithStyles, ...receivableTotalDataWithStyles];
+
+    // RESERVES
+    const reserveRows: BorrowerSummaryRow[] = [];
+    const otherReservesAvailability = Object
+      .entries(availability.reserve)
+      .reduce((acc, [key, el]) => {
+        if (key === EReserveTypes.EQUIPMENT || key === EReserveTypes.INVENTORY || key === EReserveTypes.RECEIVABLES) {
+          return acc;
+        }
+        return new Decimal(acc).sub(el.amount).toNumber();
+      }, 0);
+    const otherReservesRow: BorrowerSummaryRow = {
+      title: 'Other non-equipment reserves',
+      grossValue: null,
+      ineligible: null,
+      netValue: null,
+      advanceRate: null,
+      availability: otherReservesAvailability,
+    };
+    const collateralAdjustmentsAvailability = Object.values(availability.collateralAdjustment.summary).reduce((acc, summaryRow) => new Decimal(acc).add(summaryRow.amount).abs().toNumber(), 0);
+    const collateralAdjustmentsRow: BorrowerSummaryRow = {
+      title: 'Collateral Adjustments',
+      grossValue: null,
+      ineligible: null,
+      netValue: null,
+      advanceRate: null,
+      availability: collateralAdjustmentsAvailability,
+    };
+    reserveRows.push(otherReservesRow, collateralAdjustmentsRow);
+    const reserveTotalRow = reserveRows.reduce((acc, row) => {
+      inventorySumKeys.forEach((key) => {
+        acc[key] = new Decimal(acc[key]).add(row[key] ?? 0).toNumber();
+      });
+      acc.advanceRate = row.netValue ? new Decimal(acc.availability).div(row.netValue).toNumber() : 0;
+      return acc;
+    }, { ...emptyTotalRow, title: 'Other Reserves & Adjustments' });
+    const reserveDataAsArrays = reserveRows.map((row) => reorderObject(row, headerKeys));
+
+    const reserveRowDataWithStyles = styleRowData(reserveDataAsArrays);
+    const reserveTotalDataWithStyles = styleRowData([reserveTotalRow], styles.blackOnWhiteWithTopBorder);
+    const reserveDataWithStyles = [...reserveRowDataWithStyles, ...reserveTotalDataWithStyles];
+
+    const loanBalanceTotalRows: BorrowerSummaryRow[] = [];
+    const totalRevolvingCollateralRow: BorrowerSummaryRow = {
+      title: 'Total Revolving Collateral',
+      grossValue: '',
+      ineligible: '',
+      netValue: '',
+      advanceRate: '',
+      availability: new Decimal(inventoryTotalRow.availability).add(receivableTotalRow.availability).sub(reserveTotalRow.availability).toNumber(),
+    };
+    const loanBalanceRow: BorrowerSummaryRow = {
+      title: 'Loan Balance',
+      grossValue: '',
+      ineligible: '',
+      netValue: '',
+      advanceRate: '',
+      availability: availability.loanBalances.REVOLVER,
+    };
+    const netRevolverAvailabilityRow: BorrowerSummaryRow = {
+      title: 'Net Revolver Availability',
+      grossValue: '',
+      ineligible: '',
+      netValue: '',
+      advanceRate: '',
+      availability: new Decimal(totalRevolvingCollateralRow.availability).sub(loanBalanceRow.availability).toNumber(),
+    };
+    const accruedStatementRow: BorrowerSummaryRow = {
+      title: 'Accrued Statement',
+      grossValue: '',
+      ineligible: '',
+      netValue: '',
+      advanceRate: '',
+      availability: availability.accruedStatement,
+    };
+    const availableToBorrowRow: BorrowerSummaryRow = {
+      title: 'Available To Borrow',
+      grossValue: '',
+      ineligible: '',
+      netValue: '',
+      advanceRate: '',
+      availability: new Decimal(netRevolverAvailabilityRow.availability).sub(accruedStatementRow.availability).toNumber(),
+    };
+    loanBalanceTotalRows.push(
+      totalRevolvingCollateralRow,
+      loanBalanceRow,
+      netRevolverAvailabilityRow,
+      accruedStatementRow,
+      availableToBorrowRow,
+      { title: '', netValue: null, grossValue: null, ineligible: null, advanceRate: null, availability: null },
+    );
+
+    const borrowerProducts = [...productsMap.values()]
+      .filter((product) => product.borrowerId.toString() === borrowerId)
+      .sort((a, b) => (a.type > b.type ? 1 : -1));
+    for (const product of borrowerProducts) {
+      const month = dayjs(end).month() + 1;
+      const year = dayjs(end).year();
+      const monthEndData = await this.monthEndDataService.getMonthEndData(product._id.toString(), year, month);
+      const productType = product.type[0].toUpperCase() + product.type.slice(1).toLowerCase();
+      const dataToShow = {
+        [EMonthEndDataType.BALANCE]: `Month End ${productType} Loan Balance`,
+        [EMonthEndDataType.STATEMENT_BALANCE]: `Month End ${productType} Accrued Statement`,
+      };
+      Object.entries(dataToShow).forEach(([dataType, title]) => {
+        const monthEndDataDoc = monthEndData.find((msd) => msd.dataType === dataType);
+        if (monthEndDataDoc) {
+          const monthEndLoanBalanceRow: BorrowerSummaryRow = {
+            title,
+            grossValue: '',
+            ineligible: '',
+            netValue: '',
+            advanceRate: '',
+            availability: monthEndDataDoc.dataValue,
+          };
+          loanBalanceTotalRows.push(monthEndLoanBalanceRow);
+        }
+      });
+      if (monthEndData.length) {
+        loanBalanceTotalRows.push({ ...emptyTotalRow, title: '', netValue: null, availability: null, grossValue: null, ineligible: null, advanceRate: null });
+      }
+    }
+
+    const loanBalanceTotalDataAsArrays = loanBalanceTotalRows.map((row) => reorderObject(row, headerKeys));
+    const totalRows = ['Net Revolver Availability', 'Available To Borrow'];
+    const loanBalanceTotalDataAsArraysWithStyles = Object.values([...loanBalanceTotalDataAsArrays]).map((dataRow) => {
+      return Object.values(dataRow).map((v) => ({
+        v,
+        t: typeof v === 'number' ? 'n' : 's',
+        z: numberFormat.thousands,
+        ...(totalRows.includes(dataRow.title) ? { s: styles.blackOnWhiteWithTopBorder } : {}),
+      }));
+    });
+
+    // TERM LOAN
+    const getTermLoanSection = async (): Promise<IExcelJsCell[][]> => {
+      const termProduct = [...productsMap.values()].find((product) => product.borrowerId.toString() === borrowerId && product.type === ELoanTypes.TERM && product.active);
+      if (!termProduct || !availability) {
+        return [emptyRow];
+      }
+
+      const equipmentOrder = {
+        [EEquipmentTypes.EQUIPMENT]: { title: 'Equipment', s: {} },
+        [EEquipmentTypes.REAL_ESTATE]: { title: 'Real estate', s: {} },
+        [EEquipmentTypes.BOOT_COLLATERAL]: { title: 'Boot collateral', s: {} },
+        'grossTotal': { title: 'GROSS TOTAL', s: { font: { bold: true } } },
+        [EEquipmentTypes.INTELLECTUAL_PROPERTY]: { title: 'Intellectual property', s: {} },
+        'netTotal': { title: 'NET TOTAL', s: { font: { bold: true } } },
+      };
+
+      const rows: IExcelJsCell[][] = [[{ v: 'Inventory type' }, { v: 'Amount' }, { v: 'Advance rate' }, { v: 'Availability' }]];
+      Object.entries(equipmentOrder).forEach(([key, desc]) => {
+        const newRow: IExcelJsCell[] = [
+          { v: desc.title, s: desc.s },
+          { v: availability.equipment[key].amount ?? 0, t: 'n', z: numberFormat.thousands, s: desc.s },
+          { v: availability.equipment[key].advanceRate ?? 0, t: 'n', z: numberFormat.percent, s: desc.s },
+          { v: availability.equipment[key].availability ?? 0, t: 'n', z: numberFormat.thousands, s: desc.s },
+        ];
+        rows.push(newRow);
+      });
+
+      rows.push(emptyRow);
+
+      rows.push([{ v: '' }, { v: 'Gross Amount' }, { v: 'Availability' }]);
+      rows.push([
+        { v: 'Term Reserve' },
+        { v: availability.equipment[EEquipmentTypes.EQUIPMENT].amount, t: 'n', z: numberFormat.thousands },
+        { v: availability.equipment[EEquipmentTypes.EQUIPMENT].availability, t: 'n', z: numberFormat.thousands },
+      ]);
+      rows.push([
+        { v: 'Loan Balance' },
+        { v: 0, t: 'n' },
+        { v: availability.loanBalances.TERM, t: 'n', z: numberFormat.thousands },
+      ]);
+      rows.push([
+        { v: 'Net Availability' },
+        { v: availability.equipment[EEquipmentTypes.EQUIPMENT].amount, t: 'n', z: numberFormat.thousands },
+        {
+          v: new Decimal(availability.equipment['netTotal'].availability).sub(availability.loanBalances.TERM).toNumber(),
+          t: 'n',
+          z: numberFormat.thousands,
+        },
+      ]);
+
+      return [
+        getSegment('TERM LOAN DETAILS'),
+        emptyRow,
+        ...rows,
+        emptyRow,
+      ];
+    };
+    const termLoanData = await getTermLoanSection();
+
+    // LOAN ECONOMICS
+    const getLoanEconomics = async (): Promise<IExcelJsCell[][]> => {
+      const loanEconomicsData: IExcelJsCell[][] = [];
+      const products = [...productsMap.values()];
+      const yieldProducts = products.filter((product) => product.borrowerId.toString() === borrowerId);
+      for (const product of yieldProducts) {
+
+        const chargesData: IExcelJsCell[][] = [];
+
+        const productData = productsDataMap.get(product._id.toString());
+        loanEconomicsData.push(emptyRow);
+        loanEconomicsData.push([
+          { v: product.name, s: styles.blackOnWhiteWithBottomBorder },
+          ...Array(6).fill({ v: '', s: styles.blackOnWhiteWithBottomBorder }),
+        ]);
+        if (productData) {
+          loanEconomicsData.push([{ v: 'Average Balance Since Inception' }, {
+            v: productData.averageBalanceSinceInception,
+            t: 'n',
+            z: numberFormat.thousands,
+          }]);
+          loanEconomicsData.push([{ v: 'Total Income Received' }, {
+            v: productData.totalIncomeReceived,
+            t: 'n',
+            z: numberFormat.thousands,
+          }]);
+          loanEconomicsData.push([{ v: 'Loan Life IRR' }, {
+            v: productData.loanLifeIRR,
+            t: 'n',
+            z: numberFormat.percent,
+          }]);
+          loanEconomicsData.push([{ v: 'MOIC' }, {
+            v: productData.MOIC,
+            t: 'n',
+            z: numberFormat.xNumber,
+          }]);
+        }
+
+        const dataDeep = 5;
+        const periodEnd = { month: dayjs(start).month() + 1, year: dayjs(start).year() };
+        const periodStart = getShiftedMonth(periodEnd, -dataDeep);
+        const monthHeader: IExcelJsCell[] = [];
+        const months = [];
+        for (let i = 0; i <= dataDeep; i++) {
+          const currentMonth = getShiftedMonth(periodEnd, -i);
+          monthHeader.push({
+            v: `${currentMonth.month}/${currentMonth.year}`,
+            t: 's',
+            s: { alignment: { horizontal: 'right' } },
+          });
+          months.push(dayjs(`${currentMonth.year}-${currentMonth.month}-01`).format('YYYY-MM'));
+        }
+        loanEconomicsData.push(emptyRow);
+        loanEconomicsData.push([{ v: '' }, ...monthHeader]);
+
+        const transactions = await this.loanTransactionsService.getLoanTransactions(
+          {
+            borrowerId,
+            productId: product._id.toString(),
+            periodStart: dayjs(`${periodStart.year}-${periodStart.month}-01`).utcOffset(0).toDate(),
+            periodEnd: end,
+          },
+          null,
+          false,
+        );
+
+        const grouped = _.groupBy(transactions, (tx) => dayjs(tx.date).format('YYYY-MM'));
+        const yieldData = await this.yieldService.getCalculatedYieldTotalsForPeriod(product._id.toString(), periodStart, periodEnd);
+        const yieldDataSorted = yieldData.slice().sort((a, b) => {
+          if (a.year !== b.year) {
+            return b.year - a.year;
+          }
+          return b.month - a.month;
+        });
+        const totalDisbursementRow: IExcelJsCell[] = [{ v: 'Total Disbursements in Month' }];
+        const countDisbursementRow: IExcelJsCell[] = [{ v: 'Number of Disbursements' }];
+        const loanTurnRow: IExcelJsCell[] = [{ v: 'Loan Turn (days)' }];
+        const totalCollectionRow: IExcelJsCell[] = [{ v: 'Total Collections in Month' }];
+        const countCollectionRow: IExcelJsCell[] = [{ v: 'Number of Collections' }];
+
+        const charges = [...chargesMap.values()]
+          .filter((charge) => charge.productId.toString() === product._id.toString() && charge.includeInYield)
+          .sort((a, b) => a.order - b.order);
+
+        for (const month of months) {
+          const txs = grouped[month] ?? [];
+          const disbursements = txs.filter((t) => t.transactionType === ELoanTransactionTypes.DISBURSEMENT);
+          const collections = txs.filter((t) => t.transactionType === ELoanTransactionTypes.COLLECTION);
+          const totalDisbursements = _.sumBy(disbursements, 'amount');
+          const totalCollections = Math.abs(_.sumBy(collections, 'amount'));
+          totalDisbursementRow.push({ v: totalDisbursements, t: 'n', z: numberFormat.thousands });
+          countDisbursementRow.push({ v: disbursements.length, t: 'n', z: numberFormat.shortNumber });
+          totalCollectionRow.push({ v: totalCollections, t: 'n', z: numberFormat.thousands });
+          countCollectionRow.push({ v: collections.length, t: 'n', z: numberFormat.shortNumber });
+        }
+
+        charges.forEach((charge) => {
+          const chargeYieldData = yieldDataSorted.filter((yieldDataDoc) => {
+            return yieldDataDoc.chargeId?.toString() === charge._id.toString();
+          });
+
+          const chargeData = chargeYieldData.reduce((acc, chargeYieldDataDoc) => {
+            const newRow: IExcelJsCell = chargeYieldDataDoc.valuePercent < 0
+              ? negativeCell
+              : { v: chargeYieldDataDoc.valuePercent, t: 'n', z: numberFormat.percent };
+            return [...acc, newRow];
+          }, [{ v: charge.name, t: 's' }]);
+          chargesData.push(chargeData);
+        });
+
+        chargesData.push(emptyRow);
+
+        Object.entries(YIELD_TOTALS_MAP).forEach(([totalType, total]) => {
+          const totalYieldData = yieldDataSorted
+            .filter((yieldDataDoc) => {
+              return yieldDataDoc.totalType === totalType;
+            })
+            .sort((a, b) => {
+              if (a.year !== b.year) {
+                return b.year - a.year;
+              }
+              return b.month - a.month;
+            });
+          if (totalType === ETotalType.AVERAGE_BALANCE) {
+            const loanTurn = totalYieldData.reduce((acc, yieldDataDoc) => {
+
+              const monthStart = dayjs(`${yieldDataDoc.year}-${yieldDataDoc.month}-01`).utcOffset(0);
+              const daysInMonth = monthStart.daysInMonth();
+              const txs = grouped[monthStart.format('YYYY-MM')] ?? [];
+              const collections = txs.filter((t) => t.transactionType === ELoanTransactionTypes.COLLECTION);
+              const totalCollections = _.sumBy(collections, 'amount');
+
+              const newRow: IExcelJsCell = {
+                v: totalCollections === 0 ? 0 : new Decimal(yieldDataDoc.value).div(Math.abs(totalCollections)).mul(daysInMonth).round().toNumber(),
+                t: 'n',
+                z: numberFormat.thousands,
+              };
+              return [...acc, newRow];
+            }, []);
+            loanTurnRow.push(...loanTurn);
+          }
+
+          const replacedValues = [ETotalType.APR_GROSS, ETotalType.APR_LIFE_GROSS];
+
+          const chargeData = totalYieldData.reduce((acc, yieldDataDoc) => {
+            const isPercent = !!yieldDataDoc.valuePercent;
+            if (replacedValues.includes(ETotalType[yieldDataDoc.totalType]) && yieldDataDoc.valuePercent < 0) {
+              return [...acc, negativeCell];
+            }
+            const newRow: IExcelJsCell = isPercent
+              ? { v: yieldDataDoc.valuePercent, t: 'n', z: numberFormat.percent }
+              : { v: yieldDataDoc.value, t: 'n', z: numberFormat.thousands };
+            return [...acc, newRow];
+          }, [{ v: total.title, t: 's' }]);
+          chargesData.push(chargeData);
+        });
+
+        loanEconomicsData.push(totalDisbursementRow);
+        loanEconomicsData.push(totalCollectionRow);
+        loanEconomicsData.push(loanTurnRow);
+        loanEconomicsData.push(countDisbursementRow);
+        loanEconomicsData.push(countCollectionRow);
+
+        loanEconomicsData.push(emptyRow);
+
+        loanEconomicsData.push(...chargesData);
+      }
+      return loanEconomicsData;
+    };
+    const loanEconomicsData = await getLoanEconomics();
+
+    // FINANCIAL
+    const getFinancialDate = async (endDate: Date): Promise<IExcelJsCell[][]> => {
+      const month = dayjs(endDate).month();
+      const year = dayjs(endDate).year();
+      const monthDeep = 11;
+      const { data: dataPL, sheets: sheetsPL } = await this.financialSpreadingService.getFinancialSpreadingData({
+        borrowerId,
+        financialSpreadingType: EFinancialSpreadingType.PROFIT_LOSS,
+        selectedMonth: { month, year },
+      }, monthDeep);
+
+      const { data: dataBS, sheets: sheetsBS } = await this.financialSpreadingService.getFinancialSpreadingData({
+        borrowerId,
+        financialSpreadingType: EFinancialSpreadingType.BALANCE_SHEET,
+        selectedMonth: { month, year },
+      }, monthDeep);
+
+      const data = [...dataPL, ...dataBS];
+      const sheets = [...sheetsPL, ...sheetsBS];
+
+      const generateMonthCells = (): IExcelJsCell[] => {
+        const result: IExcelJsCell[] = [];
+
+        for (let i = 0; i <= monthDeep; i++) {
+          const date = dayjs(`${year}-${String(month).padStart(2, '0')}-01`).subtract(i, 'month');
+          result.push({
+            v: date.endOf('month').format(dateFormat),
+            t: 's',
+            s: rightAlign,
+          });
+        }
+
+        return [{ v: 'Last 12 months', t: 's' }, ...result];
+      };
+
+      const percentageIndexes = [EFinanceSpreadingPLTotal.GROSS_MARGIN, EFinanceSpreadingPLTotal.OPERATING_MARGIN] as const;
+
+      const convertAmount = (index: string, amount: number): number => {
+        if ((percentageIndexes as readonly string[]).includes(index)) {
+          return new Decimal(amount).div(100).toDP(4).toNumber();
+        }
+        return amount;
+      };
+
+      const createFinancialIndexes = <T extends Record<string, string>>(
+        enumObj: T,
+        keys: Array<keyof T>,
+        overrides: Partial<Record<keyof T, Partial<FinancialIndexOptions>>> = {},
+      ): Record<string, FinancialIndexOptions> =>
+        keys.reduce((acc, key) => {
+          const enumValue = enumObj[key] as keyof typeof financialSpreadingTotalDictionary;
+          acc[enumValue] = {
+            format: overrides[key]?.format ?? numberFormat.thousands,
+            title: overrides[key]?.title ?? financialSpreadingTotalDictionary[enumValue],
+            addEmptyRow: overrides[key]?.addEmptyRow ?? false,
+            style: overrides[key]?.style ?? {},
+          };
+          return acc;
+        }, {} as Record<string, FinancialIndexOptions>);
+
+      const financialPLIndexes = createFinancialIndexes(EFinanceSpreadingPLTotal, [
+        EFinanceSpreadingPLTotal.SALES,
+        EFinanceSpreadingPLTotal.COST_OF_SALES,
+        EFinanceSpreadingPLTotal.GROSS_PROFIT,
+        EFinanceSpreadingPLTotal.GROSS_MARGIN,
+        EFinanceSpreadingPLTotal.OPERATING_EXPENSES,
+        EFinanceSpreadingPLTotal.OPERATING_MARGIN,
+        EFinanceSpreadingPLTotal.INCOME_FROM_OPERATIONS,
+        EFinanceSpreadingPLTotal.NON_OPERATING_EXPENSES,
+        EFinanceSpreadingPLTotal.NON_OPERATING_INCOME,
+        EFinanceSpreadingPLTotal.FINANCING_COSTS,
+        EFinanceSpreadingPLTotal.DEPRECIATION_AMORTIZATION,
+        EFinanceSpreadingPLTotal.TAX,
+        EFinanceSpreadingPLTotal.NET_INCOME,
+      ], {
+        [EFinanceSpreadingPLTotal.GROSS_MARGIN]: {
+          format: numberFormat.percent,
+          addEmptyRow: true,
+          style: { font: { italic: true, name: 'Calibri' } },
+        },
+        [EFinanceSpreadingPLTotal.OPERATING_MARGIN]: {
+          format: numberFormat.percent,
+          addEmptyRow: true,
+          style: { font: { italic: true, name: 'Calibri' } },
+        },
+        [EFinanceSpreadingPLTotal.INCOME_FROM_OPERATIONS]: {
+          title: 'EBITDA',
+          format: numberFormat.thousands,
+          style: { font: { bold: true, name: 'Calibri' } },
+        },
+        [EFinanceSpreadingPLTotal.NON_OPERATING_EXPENSES]: {
+          style: { font: { bold: true, name: 'Calibri' } },
+        },
+        [EFinanceSpreadingPLTotal.NON_OPERATING_INCOME]: {
+          style: { font: { bold: true, name: 'Calibri' } },
+        },
+        [EFinanceSpreadingPLTotal.NET_INCOME]: {
+          style: { font: { bold: true, name: 'Calibri' } },
+        },
+      });
+
+      const financialBSIndexes = createFinancialIndexes(EFinanceSpreadingBSTotal, [
+        EFinanceSpreadingBSTotal.CASH_EQUIVALENTS,
+        EFinanceSpreadingBSTotal.TRADE_RECEIVABLES,
+        EFinanceSpreadingBSTotal.INVENTORY,
+        EFinanceSpreadingBSTotal.OTHER_CURRENT_ASSETS,
+        EFinanceSpreadingBSTotal.TOTAL_CURRENT_ASSET,
+        EFinanceSpreadingBSTotal.TOTAL_ASSETS,
+        EFinanceSpreadingBSTotal.ACCOUNTS_PAYABLE,
+        EFinanceSpreadingBSTotal.OTHER_CURRENT_LIABILITIES,
+        EFinanceSpreadingBSTotal.TOTAL_CURRENT_LIABILITIES,
+        EFinanceSpreadingBSTotal.COMPANY_DEBT,
+        EFinanceSpreadingBSTotal.OTHER_DEBT,
+        EFinanceSpreadingBSTotal.OTHER_LONG_TERM_LIABILITIES,
+        EFinanceSpreadingBSTotal.TOTAL_LIABILITIES,
+      ], {
+        [EFinanceSpreadingBSTotal.TOTAL_CURRENT_ASSET]: { style: { font: { bold: true, name: 'Calibri' } } },
+        [EFinanceSpreadingBSTotal.TOTAL_ASSETS]: {
+          addEmptyRow: true,
+          style: { font: { bold: true, name: 'Calibri' } },
+        },
+        [EFinanceSpreadingBSTotal.TOTAL_CURRENT_LIABILITIES]: {
+          addEmptyRow: true,
+          style: { font: { bold: true, name: 'Calibri' } },
+        },
+        [EFinanceSpreadingBSTotal.COMPANY_DEBT]: { title: 'Senior Debt' },
+        [EFinanceSpreadingBSTotal.TOTAL_LIABILITIES]: { style: { font: { bold: true, name: 'Calibri' } } },
+      });
+
+      const generateFinancialRows = <T extends Record<string, string>>(financialIndexes: Record<string, FinancialIndexOptions>, enumObj: T): IExcelJsCell[][] => {
+        return Object.entries(financialIndexes).reduce((acc, [financialIndex, options]) => {
+          const sheet = sheets.find((s) => financialIndex === enumObj[s.rowType] && s.isTotal);
+          if (!sheet) {
+            return acc;
+          }
+
+          const dataEntry = data.find((d) => d.sheetId === sheet._id);
+          if (!dataEntry) {
+            return acc;
+          }
+
+          const baseValue = convertAmount(enumObj[financialIndex as keyof T], dataEntry.amount);
+          const monthlyValues = Array.from({ length: monthDeep }, (_, i) => ({
+            v: convertAmount(enumObj[financialIndex as keyof T], dataEntry[`minus_${i + 1}`]),
+            t: 'n',
+            z: options.format,
+            s: options.style,
+          }));
+
+          const row: IExcelJsCell[] = [
+            { v: options.title, t: 's', s: options.style },
+            { v: baseValue, t: 'n', z: options.format },
+            ...monthlyValues,
+          ];
+
+          return options.addEmptyRow ? [...acc, row, emptyRow] : [...acc, row];
+        }, [] as IExcelJsCell[][]);
+      };
+
+      type FinancialRatioFormula = {
+        label: string;
+        dependencies: string[];
+        format?: string;
+        formula: (data: Record<string, FinancialSpreadingDTO>, monthIndex: number) => number;
+      };
+
+      const get = (base: Record<string, FinancialSpreadingDTO>, i: number, key: string) => new Decimal(i === 0 ? base[key]?.amount : base[key]?.[`minus_${i}`] ?? 0);
+
+      const financialRatioFormulas: FinancialRatioFormula[] = [
+        {
+          label: 'Fixed Charge Coverage Ratio',
+          dependencies: [EFinanceSpreadingPLTotal.FINANCING_COSTS, EFinanceSpreadingPLTotal.DEPRECIATION_AMORTIZATION, EFinanceSpreadingPLTotal.INCOME_FROM_OPERATIONS],
+          format: numberFormat.xNumber1DP,
+          formula: (base, i) => {
+            const EBITDA = get(base, i, EFinanceSpreadingPLTotal.INCOME_FROM_OPERATIONS);
+            const DepreciationAmortization = get(base, i, EFinanceSpreadingPLTotal.DEPRECIATION_AMORTIZATION);
+            const FinancingCost = get(base, i, EFinanceSpreadingPLTotal.FINANCING_COSTS);
+            if (FinancingCost.lessThanOrEqualTo(0)) {
+              return null;
+            }
+            const result = EBITDA.sub(DepreciationAmortization).add(FinancingCost).div(FinancingCost).toDP(4);
+            if (result.lessThanOrEqualTo(0)) {
+              return null;
+            }
+            return result.toNumber();
+          },
+        },
+        {
+          label: 'Interest Coverage Ratio',
+          dependencies: [EFinanceSpreadingPLTotal.FINANCING_COSTS, EFinanceSpreadingPLTotal.DEPRECIATION_AMORTIZATION, EFinanceSpreadingPLTotal.INCOME_FROM_OPERATIONS],
+          format: numberFormat.xNumber1DP,
+          formula: (base, i) => {
+            const EBITDA = get(base, i, EFinanceSpreadingPLTotal.INCOME_FROM_OPERATIONS);
+            const DepreciationAmortization = get(base, i, EFinanceSpreadingPLTotal.DEPRECIATION_AMORTIZATION);
+            const FinancingCost = get(base, i, EFinanceSpreadingPLTotal.FINANCING_COSTS);
+            if (FinancingCost.lessThanOrEqualTo(0)) {
+              return null;
+            }
+            const result = EBITDA.add(DepreciationAmortization).div(FinancingCost).toDP(4);
+            if (result.lessThanOrEqualTo(0)) {
+              return null;
+            }
+            return result.toNumber();
+          },
+        },
+        {
+          label: 'Total Debt / EBITDA',
+          dependencies: [EFinanceSpreadingPLTotal.INCOME_FROM_OPERATIONS, EFinanceSpreadingBSTotal.COMPANY_DEBT, EFinanceSpreadingBSTotal.OTHER_DEBT],
+          format: numberFormat.xNumber1DP,
+          formula: (base, i) => {
+            const EBITDA = get(base, i, EFinanceSpreadingPLTotal.INCOME_FROM_OPERATIONS);
+            const CompanyDebt = get(base, i, EFinanceSpreadingBSTotal.COMPANY_DEBT);
+            const OtherDebt = get(base, i, EFinanceSpreadingBSTotal.OTHER_DEBT);
+            if (EBITDA.lessThanOrEqualTo(0)) {
+              return null;
+            }
+            const result = CompanyDebt.add(OtherDebt).abs().div(EBITDA).toDP(4);
+            if (result.lessThanOrEqualTo(0)) {
+              return null;
+            }
+            return result.toNumber();
+          },
+        },
+        {
+          label: 'Senior Debt / EBITDA',
+          dependencies: [EFinanceSpreadingPLTotal.INCOME_FROM_OPERATIONS, EFinanceSpreadingBSTotal.COMPANY_DEBT],
+          format: numberFormat.xNumber1DP,
+          formula: (base, i) => {
+            const EBITDA = get(base, i, EFinanceSpreadingPLTotal.INCOME_FROM_OPERATIONS);
+            const CompanyDebt = get(base, i, EFinanceSpreadingBSTotal.COMPANY_DEBT);
+            if (EBITDA.lessThanOrEqualTo(0)) {
+              return null;
+            }
+            const result = CompanyDebt.div(EBITDA).toDP(4);
+            if (result.lessThanOrEqualTo(0)) {
+              return null;
+            }
+            return result.toNumber();
+          },
+        },
+        {
+          label: 'AR Turnover Days',
+          dependencies: [EFinanceSpreadingPLTotal.SALES, EFinanceSpreadingBSTotal.TRADE_RECEIVABLES],
+          format: numberFormat.fullNumber,
+          formula: (base, i) => {
+            const Sales = get(base, i, EFinanceSpreadingPLTotal.SALES);
+            const TradeReceivables = get(base, i, EFinanceSpreadingBSTotal.TRADE_RECEIVABLES);
+            if (Sales.lessThanOrEqualTo(0)) {
+              return null;
+            }
+            const result = TradeReceivables.abs().div(Sales).mul(30).toDP(0);
+            if (result.lessThanOrEqualTo(0)) {
+              return null;
+            }
+            return result.toNumber();
+          },
+        },
+        {
+          label: 'AP Turnover Days',
+          dependencies: [EFinanceSpreadingPLTotal.COST_OF_SALES, EFinanceSpreadingBSTotal.ACCOUNTS_PAYABLE],
+          format: numberFormat.fullNumber,
+          formula: (base, i) => {
+            const CostOfSales = get(base, i, EFinanceSpreadingPLTotal.COST_OF_SALES);
+            const AccountsPayable = get(base, i, EFinanceSpreadingBSTotal.ACCOUNTS_PAYABLE);
+            if (CostOfSales.lessThanOrEqualTo(0)) {
+              return null;
+            }
+            const result = AccountsPayable.abs().div(CostOfSales).mul(30).toDP(0);
+            if (result.lessThanOrEqualTo(0)) {
+              return null;
+            }
+            return result.toNumber();
+          },
+        },
+        {
+          label: 'Inventory Turnover Days',
+          dependencies: [EFinanceSpreadingPLTotal.COST_OF_SALES, EFinanceSpreadingBSTotal.INVENTORY],
+          format: numberFormat.fullNumber,
+          formula: (base, i) => {
+            const CostOfSales = get(base, i, EFinanceSpreadingPLTotal.COST_OF_SALES);
+            const Inventory = get(base, i, EFinanceSpreadingBSTotal.INVENTORY);
+            if (CostOfSales.lessThanOrEqualTo(0)) {
+              return null;
+            }
+            const result = Inventory.abs().div(CostOfSales).mul(30).toDP(0);
+            if (result.lessThanOrEqualTo(0)) {
+              return null;
+            }
+            return result.toNumber();
+          },
+        },
+      ];
+
+      const generateFinancialRatios = (): IExcelJsCell[][] => {
+        const ratiosData: IExcelJsCell[][] = [[{ v: 'FINANCIAL RATIOS:' }]];
+
+        const financialRatiosBaseKeys = _.uniq(financialRatioFormulas.flatMap((f) => f.dependencies));
+
+        const financialRatiosBase = financialRatiosBaseKeys.reduce((acc, key) => {
+          const sheet = sheets.find((s) => s.rowType === key && s.isTotal);
+          const dataEntry = data.find((d) => d.sheetId.toString() === sheet._id.toString());
+          return { ...acc, [key]: dataEntry };
+        }, {} as Record<string, FinancialSpreadingDTO>);
+
+        const ratioRows = financialRatioFormulas.map(({ label, formula, format }) => {
+          const row: IExcelJsCell[] = [{ v: label, t: 's' }];
+          for (let i = 0; i <= monthDeep; i++) {
+            const result = formula(financialRatiosBase, i);
+            if (result) {
+              row.push({ v: result, t: 'n', z: format ?? numberFormat.thousands });
+            } else {
+              row.push(negativeCell);
+            }
+          }
+          return row;
+        });
+
+        return [...ratiosData, ...ratioRows];
+      };
+
+      const financialPLDataFull = generateFinancialRows(financialPLIndexes, EFinanceSpreadingPLTotal);
+      const financialBSDataFull = generateFinancialRows(financialBSIndexes, EFinanceSpreadingBSTotal);
+      const financialRatios = generateFinancialRatios();
+
+      return [
+        generateMonthCells(),
+        emptyRow,
+        [{ v: 'PROFIT & LOSS HIGHLIGHTS', t: 's' }],
+        ...financialPLDataFull,
+        emptyRow,
+        [{ v: 'BALANCE SHEET HIGHLIGHTS', t: 's' }],
+        ...financialBSDataFull,
+        emptyRow,
+        ...financialRatios,
+      ];
+    };
+    const financialData = await getFinancialDate(end);
+
+    // HEADROOM
+    const getHeadRoomRows = async (): Promise<IExcelJsCell[][]> => {
+      if (!borrowerSummary) {
+        return [];
+      }
+      const headSourceData = borrowerSummary.chartData.LAST_6_MONTH.data.reverse();
+      const headRoomHeader: IExcelJsCell[] = headSourceData.reduce((acc, row) => {
+        return [...acc, { v: row.bbc, t: 's', s: rightAlign }];
+      }, <IExcelJsCell[]>[{ v: 'Last 6 months' }]);
+      const totalRevolver: number[] = headSourceData.map((dataRow) => dataRow.revolverCollateralTotal);
+      const totalRevolverBalance: number[] = headSourceData.map((dataRow) => dataRow.revolverLoanBalance);
+      const headRoom: number[] = headSourceData.map((dataRow) => {
+        if (dataRow.revolverCollateralTotal === 0) {
+          return 0;
+        }
+        return new Decimal(dataRow.revolverCollateralTotal).sub(dataRow.revolverLoanBalance).div(dataRow.revolverCollateralTotal).toDP(2).toNumber();
+      });
+      const totalRevolverWithStyle: IExcelJsCell[] = totalRevolver.map((v) => ({
+        v,
+        t: 'n',
+        z: numberFormat.thousands,
+      }));
+      const totalRevolverBalanceWithStyle: IExcelJsCell[] = totalRevolverBalance.map((v) => ({
+        v,
+        t: 'n',
+        z: numberFormat.thousands,
+      }));
+      const headRoomWithStyle: IExcelJsCell[] = headRoom.map((v) => ({ v, t: 'n', z: '0.00%' }));
+      const headRoomRows = [
+        [{ v: 'Total Revolver Availability', t: 's' }, ...totalRevolverWithStyle],
+        [{ v: 'Revolver Loan Balance', t: 's' }, ...totalRevolverBalanceWithStyle],
+        [{ v: 'Headroom %', t: 's' }, ...headRoomWithStyle],
+      ];
+      return [headRoomHeader, ...headRoomRows];
+    };
+
+    const headRoomData = await getHeadRoomRows();
+
+    // TOP 5
+    const getTop5Data = async () => {
+      const top5SKUs_new = await this.borrowerSummaryService.getTop5SKUsData(borrowerId);
+      const top5CustomerConcentration_new = await this.borrowerSummaryService.getTop5CustomersConcentrationData(borrowerId);
+      const gap = 1;
+
+      const titleStyleLeft = {
+        font: { bold: true, name: 'Calibri' },
+        alignment: { horizontal: 'left' },
+      };
+
+      const titleStyleRight = {
+        font: { bold: true, name: 'Calibri' },
+        alignment: { horizontal: 'right' },
+      };
+
+      const getTop5SummaryTable = (
+        title: string,
+        headers: string[],
+        rows: { _id: string, totalAmount: number }[],
+        startColIndex: number,
+      ): IExcelJsCell[][] => {
+        const result: IExcelJsCell[][] = [];
+
+        const total = rows.reduce((acc, row) => new Decimal(acc).add(row.totalAmount).toNumber(), 0);
+
+        // Title
+        result.push(
+          Array(startColIndex).fill({ v: '' }).concat([
+            { v: title, t: 's', s: titleStyleLeft },
+            { v: '' },
+            { v: '' },
+          ]),
+        );
+
+        // Headers
+        result.push(
+          Array(startColIndex).fill({ v: '' }).concat(
+            headers.map((header, index) => ({ v: header, t: 's', s: index > 0 ? titleStyleRight : titleStyleLeft })),
+          ),
+        );
+
+        // Data rows
+        for (const row of rows.slice(0, 5)) {
+          result.push(
+            Array(startColIndex).fill({ v: '' }).concat([
+              { v: row._id, t: 's' },
+              {
+                v: row.totalAmount,
+                t: 'n',
+                z: numberFormat.thousands,
+              },
+              {
+                v: new Decimal(row.totalAmount).div(total).toDP(4).toNumber(),
+                t: 'n',
+                z: numberFormat.percent,
+              },
+            ]),
+          );
+        }
+        return result;
+      };
+
+      const leftTable = getTop5SummaryTable(
+        'Top 5 SKU',
+        ['SKU', 'Value', '%'],
+        top5SKUs_new,
+        1,
+      );
+
+      const rightTable = getTop5SummaryTable(
+        'Top 5 customers',
+        ['Customer', 'Value', '%'],
+        top5CustomerConcentration_new,
+        gap,
+      );
+
+      const maxRows = Math.max(leftTable.length, rightTable.length);
+      const combined: IExcelJsCell[][] = [];
+
+      for (let i = 0; i < maxRows; i++) {
+        combined.push([
+          ...(leftTable[i] || []),
+          ...(rightTable[i] || []),
+        ]);
+      }
+      return combined;
+    };
+    const top5Data = await getTop5Data();
+
+    // COMPLIANCE REPORT
+    const complianceItemsHeader: ComplianceItemRow = {
+      name: 'Item',
+      dueDate: 'Due date',
+      progress: 'Progress',
+      submittedDate: 'Submitted date',
+      status: 'Status',
+    };
+    const complianceItemsHeaderKeys = Object.keys(complianceItemsHeader);
+    const complianceItemsHeaderAsArray = reorderObject(complianceItemsHeader, complianceItemsHeaderKeys);
+    const complianceItemsHeaderAsArrayWithStyles = Object.values(complianceItemsHeaderAsArray).reduce((acc, v) => [...acc, {
+      v,
+      t: 's',
+    }], []);
+
+    const complianceBorrower = complianceBorrowersMap.get(borrowerId);
+    const fullComplianceBorrower = await this.complianceBorrowersService.getFullComplianceBorrowerById(complianceBorrower._id.toString());
+    const dueItems = [];
+    const acceptedItems = [];
+    const previousMonthStart = dayjs(start).utcOffset(0).subtract(1, 'months').startOf('month');
+
+    if (fullComplianceBorrower) {
+      fullComplianceBorrower.items.forEach((item) => {
+        item.instances.forEach((instance) => {
+          const row: ComplianceItemRow = {
+            name: `${item.item?.name} (${dayjs(instance.nextDate).format('MMM.D, YYYY')})`,
+            dueDate: instance.nextDate ? dayjs(instance.nextDate).format('YYYY/MM/DD') : '-',
+            progress: instance.progress?.text ?? '-',
+            submittedDate: instance.submittedDate ? dayjs(instance.submittedDate).format('YYYY/MM/DD') : '-',
+            status: instance.status,
+          };
+          if (instance.status === EComplianceItemStatus.ACCEPTED) {
+            if (previousMonthStart.isBefore(dayjs(instance.submittedDate))) {
+              acceptedItems.push(row);
+            }
+          } else {
+            dueItems.push(row);
+          }
+        });
+      });
+    }
+    const dueItemsDataAsArrays = dueItems.map((row) => reorderObject(row, complianceItemsHeaderKeys));
+    const dueItemsDataAsArraysWithStyles = Object.values([...dueItemsDataAsArrays]).map((dataRow) => {
+      return Object.values(dataRow).map((v) => ({ v, t: 's' }));
+    });
+    const acceptedItemsDataAsArrays = acceptedItems.map((row) => reorderObject(row, complianceItemsHeaderKeys));
+    const acceptedItemsDataAsArraysWithStyles = Object.values([...acceptedItemsDataAsArrays]).map((dataRow) => {
+      return Object.values(dataRow).map((v) => ({ v, t: 's' }));
+    });
+
+    return [
+      borrowerTitle,
+      borrowerSubTitle,
+      [{ v: 'ALL VALUES $\'000' }],
+      emptyRow,
+
+      getSegment(`REVOLVER LOAN BALANCE & COLLATERAL - AS AT ${dayjs(lastBBC.bbcDate).utcOffset(0).format(dateFormat)} (LAST SIGNED BBC)`),
+      headerWithStyles,
+      ...inventoryDataWithStyles,
+      emptyRow,
+      ...receivableDataWithStyles,
+      emptyRow,
+      ...reserveDataWithStyles,
+      emptyRow,
+      ...loanBalanceTotalDataAsArraysWithStyles,
+
+      ...termLoanData,
+
+      getSegment('LOAN ECONOMICS'),
+      ...loanEconomicsData,
+      emptyRow,
+
+      getSegment('FINANCIALS'),
+      emptyRow,
+      ...financialData,
+      emptyRow,
+
+      getSegment('HEADROOM'),
+      emptyRow,
+      ...headRoomData,
+      emptyRow,
+
+      getSegment('TOP 5'),
+      emptyRow,
+      ...top5Data,
+      emptyRow,
+
+      getSegment('COMPLIANCE REPORT'),
+      complianceItemsHeaderAsArrayWithStyles,
+      emptyRow,
+      ...dueItemsDataAsArraysWithStyles,
+      emptyRow,
+      ...acceptedItemsDataAsArraysWithStyles,
+    ];
+  };
+
+  private async getPaidAmount(productId: string) {
+    const loanCharges = await this.loanChargesService.getLoanChargeForProduct(productId);
+    const yieldLoanCharges = loanCharges.filter((charge) => charge.includeInYield);
+
+    const totals = await LoanStatementTransactionModel.aggregate<{ totalAmountPaid: number }>([
+      {
+        '$match': {
+          'chargeId': {
+            '$in': yieldLoanCharges.map((charge) => charge._id),
+          },
+        },
+      }, {
+        '$group': {
+          '_id': null,
+          'totalAmountPaid': {
+            '$sum': '$amountPaid',
+          },
+        },
+      }, {
+        '$project': {
+          '_id': 0,
+          'totalAmountPaid': {
+            '$round': [
+              '$totalAmountPaid', 2,
+            ],
+          },
+        },
+      },
+    ]);
+    if (totals.length > 0) {
+      return totals[0].totalAmountPaid;
+    }
+    return 0;
+  };
+
+  async getNewSummaryData(borrowerIds: string[], start: Date, end: Date): Promise<{ [p: string]: IExcelJsCell[][] }> {
+    const allBorrowers = await BorrowerModel.find().lean();
+    allBorrowers.forEach((borrower) => borrowersMap.set(borrower._id.toString(), borrower));
+
+    const allProducts = await LoanProduct.find().lean();
+    allProducts.forEach((product) => productsMap.set(product._id.toString(), product));
+
+    const allCharges = await LoanCharge.find().lean();
+    allCharges.forEach((charge) => chargesMap.set(charge._id.toString(), charge));
+
+    const allComplianceBorrowers = await BorrowerCompliance.find().lean();
+    allComplianceBorrowers.forEach((borrower) => complianceBorrowersMap.set(borrower.borrower.toString(), borrower));
+
+    const mainData = await this.getMainData(borrowerIds, start, end);
+    const borrowersSummary = await this.getAllBorrowersSummary(borrowerIds, start, end);
+    return { ...mainData, ...borrowersSummary };
+  };
+}