Phase H: Add Cash Flow Statement (direct / cash-basis method)

- CashFlowStatementDto (Operating, Investing, Financing sections; BeginningCash/EndingCash)
- CashFlowLineDto for Investing/Financing line items
- GetCashFlowStatementAsync on IFinancialReportService + implementation in FinancialReportService
- GenerateCashFlowStatementPdfAsync on IPdfService + QuestPDF implementation in PdfService
- ReportsController.CashFlowStatement GET + CashFlowStatementPdf GET with inline/download mode
- CashFlowStatement.cshtml view with date filter, 3-section cards, summary sidebar, methodology note
- Reports Landing page: Cash Flow Statement card added to Accounting section

Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>

src/PowderCoating.Web/Controllers/ReportsController.cs

@@ -1255,6 +1255,42 @@ public class ReportsController : Controller
             : File(pdfBytes, "application/pdf", $"TrialBalance-{asOfDate:yyyyMMdd}.pdf");
     }
 
+    /// <summary>
+    /// Cash Flow Statement — shows cash receipts from customers, cash payments to vendors and
+    /// for direct expenses, and a summary of beginning/ending cash position. Uses the direct
+    /// (cash-basis) method for operating activities so the numbers reflect actual cash movement
+    /// regardless of the company's accrual vs cash accounting preference.
+    /// Gated behind <see cref="AllowAccounting"/>.
+    /// </summary>
+    // GET: /Reports/CashFlowStatement
+    public async Task<IActionResult> CashFlowStatement(DateTime? from, DateTime? to)
+    {
+        if (!AllowAccounting()) return RedirectToAction(nameof(Landing));
+        var fromDate  = (from ?? new DateTime(DateTime.Today.Year, 1, 1)).Date;
+        var toDate    = (to ?? DateTime.Today).Date;
+        var companyId = int.TryParse(User.FindFirst("CompanyId")?.Value, out var cid) ? cid : 0;
+        var dto = await _financialReports.GetCashFlowStatementAsync(companyId, fromDate, toDate);
+        return View(dto);
+    }
+
+    /// <summary>
+    /// PDF export of the Cash Flow Statement. Same inline/attachment pattern as other PDF actions.
+    /// Gated behind <see cref="AllowAccounting"/>.
+    /// </summary>
+    // GET: /Reports/CashFlowStatementPdf
+    public async Task<IActionResult> CashFlowStatementPdf(DateTime? from, DateTime? to, bool inline = false)
+    {
+        if (!AllowAccounting()) return RedirectToAction(nameof(Landing));
+        var fromDate  = (from ?? new DateTime(DateTime.Today.Year, 1, 1)).Date;
+        var toDate    = (to ?? DateTime.Today).Date;
+        var companyId = int.TryParse(User.FindFirst("CompanyId")?.Value, out var cid) ? cid : 0;
+        var dto       = await _financialReports.GetCashFlowStatementAsync(companyId, fromDate, toDate);
+        var pdfBytes  = await _pdfService.GenerateCashFlowStatementPdfAsync(dto);
+        return inline
+            ? File(pdfBytes, "application/pdf")
+            : File(pdfBytes, "application/pdf", $"CashFlow-{fromDate:yyyyMMdd}-{toDate:yyyyMMdd}.pdf");
+    }
+
     // ── INDIVIDUAL REPORT PAGES ──────────────────────────────────────────────
 
     /// <summary>