diff --git a/src/PowderCoating.Infrastructure/Services/FinancialReportService.cs b/src/PowderCoating.Infrastructure/Services/FinancialReportService.cs
index 43181b1..0ce8cce 100644
--- a/src/PowderCoating.Infrastructure/Services/FinancialReportService.cs
+++ b/src/PowderCoating.Infrastructure/Services/FinancialReportService.cs
@@ -89,7 +89,7 @@ public class FinancialReportService : IFinancialReportService
         var isCash = accountingMethod == AccountingMethod.Cash;
 
         var revenueAccounts = await _context.Accounts
-            .Where(a => a.AccountType == AccountType.Revenue && a.IsActive)
+            .Where(a => a.CompanyId == companyId && a.AccountType == AccountType.Revenue && a.IsActive)
             .ToDictionaryAsync(a => a.Id);
 
         var revenueLines = new List<FinancialReportLine>();
@@ -98,7 +98,7 @@ public class FinancialReportService : IFinancialReportService
         {
             // Cash basis: total payments received in period (not split by revenue account)
             var cashRevenue = await _context.Payments
-                .Where(p => p.PaymentDate >= from && p.PaymentDate <= toEnd
+                .Where(p => p.CompanyId == companyId && p.PaymentDate >= from && p.PaymentDate <= toEnd
                          && p.Invoice.Status != InvoiceStatus.Voided)
                 .SumAsync(p => (decimal?)p.Amount) ?? 0;
             if (cashRevenue > 0)
@@ -106,7 +106,7 @@ public class FinancialReportService : IFinancialReportService
 
             // Cash refunds are cash paid back out — they reduce cash-basis revenue.
             var cashRefunds = await _context.Refunds
-                .Where(r => !r.IsDeleted && r.RefundMethod != PaymentMethod.StoreCredit
+                .Where(r => r.CompanyId == companyId && !r.IsDeleted && r.RefundMethod != PaymentMethod.StoreCredit
                          && r.RefundDate >= from && r.RefundDate <= toEnd)
                 .SumAsync(r => (decimal?)r.Amount) ?? 0m;
             if (cashRefunds > 0)
@@ -116,7 +116,8 @@ public class FinancialReportService : IFinancialReportService
         {
             // Accrual basis: revenue = invoice item amounts by invoice date
             var accrualRevenue = await _context.InvoiceItems
-                .Where(ii => ii.RevenueAccountId != null
+                .Where(ii => ii.CompanyId == companyId
+                          && ii.RevenueAccountId != null
                           && ii.Invoice.Status != InvoiceStatus.Draft
                           && ii.Invoice.Status != InvoiceStatus.Voided
                           && ii.Invoice.InvoiceDate >= from && ii.Invoice.InvoiceDate <= toEnd)
@@ -136,7 +137,8 @@ public class FinancialReportService : IFinancialReportService
                 .OrderBy(l => l.AccountNumber));
 
             var unlinkedRevenue = await _context.InvoiceItems
-                .Where(ii => ii.RevenueAccountId == null
+                .Where(ii => ii.CompanyId == companyId
+                          && ii.RevenueAccountId == null
                           && ii.Invoice.Status != InvoiceStatus.Draft
                           && ii.Invoice.Status != InvoiceStatus.Voided
                           && ii.Invoice.InvoiceDate >= from && ii.Invoice.InvoiceDate <= toEnd)
@@ -146,7 +148,7 @@ public class FinancialReportService : IFinancialReportService
 
             // Contra-revenue: discounts granted and credit memos applied reduce gross revenue.
             var periodDiscounts = await _context.Invoices
-                .Where(i => i.Status != InvoiceStatus.Draft && i.Status != InvoiceStatus.Voided
+                .Where(i => i.CompanyId == companyId && i.Status != InvoiceStatus.Draft && i.Status != InvoiceStatus.Voided
                          && i.DiscountAmount > 0 && i.InvoiceDate >= from && i.InvoiceDate <= toEnd)
                 .SumAsync(i => (decimal?)i.DiscountAmount) ?? 0m;
             // Credit-memo contra-revenue is recognized at issue (DR Sales Discounts). Net for the period =
@@ -171,7 +173,7 @@ public class FinancialReportService : IFinancialReportService
             // Cash refunds reverse the sale — the revenue portion is contra-revenue (the tax portion
             // relieves Sales Tax Payable, not revenue). Store-credit refunds are excluded (no GL posting).
             var periodRefunds = await _context.Refunds
-                .Where(r => !r.IsDeleted && r.Invoice != null && r.RefundMethod != PaymentMethod.StoreCredit
+                .Where(r => r.CompanyId == companyId && !r.IsDeleted && r.Invoice != null && r.RefundMethod != PaymentMethod.StoreCredit
                          && r.RefundDate >= from && r.RefundDate <= toEnd)
                 .Select(r => new { r.Amount, r.Invoice!.TaxAmount, r.Invoice.Total })
                 .ToListAsync();
@@ -186,7 +188,8 @@ public class FinancialReportService : IFinancialReportService
 
             // GC sales are deferred to GC Liability at issuance; revenue is recognized on redemption.
             var periodGcReclassified = await _context.InvoiceItems
-                .Where(ii => ii.IsGiftCertificate
+                .Where(ii => ii.CompanyId == companyId
+                          && ii.IsGiftCertificate
                           && ii.Invoice.Status != InvoiceStatus.Draft
                           && ii.Invoice.Status != InvoiceStatus.Voided
                           && ii.Invoice.InvoiceDate >= from && ii.Invoice.InvoiceDate <= toEnd)
@@ -201,7 +204,7 @@ public class FinancialReportService : IFinancialReportService
 
             // Voided GCs with remaining balance are breakage income (liability extinguished).
             var periodGcBreakage = await _context.GiftCertificates
-                .Where(gc => !gc.IsDeleted && gc.Status == GiftCertificateStatus.Voided
+                .Where(gc => gc.CompanyId == companyId && !gc.IsDeleted && gc.Status == GiftCertificateStatus.Voided
                           && gc.UpdatedAt >= from && gc.UpdatedAt <= toEnd
                           && gc.OriginalAmount > gc.RedeemedAmount)
                 .SumAsync(gc => (decimal?)(gc.OriginalAmount - gc.RedeemedAmount)) ?? 0m;
@@ -220,7 +223,7 @@ public class FinancialReportService : IFinancialReportService
         if (isCash)
         {
             var cashExpenses = await _context.Expenses
-                .Where(e => e.Date >= from && e.Date <= toEnd)
+                .Where(e => e.CompanyId == companyId && e.Date >= from && e.Date <= toEnd)
                 .GroupBy(e => e.ExpenseAccountId)
                 .Select(g => new { AccountId = g.Key, Amount = g.Sum(e => e.Amount) })
                 .ToListAsync();
@@ -229,7 +232,7 @@ public class FinancialReportService : IFinancialReportService
 
             // Pro-rate paid bill line items by payment fraction (bill total may be partial)
             var paidBillLines = await _context.BillPayments
-                .Where(bp => bp.PaymentDate >= from && bp.PaymentDate <= toEnd)
+                .Where(bp => bp.CompanyId == companyId && bp.PaymentDate >= from && bp.PaymentDate <= toEnd)
                 .Include(bp => bp.Bill).ThenInclude(b => b.LineItems)
                 .ToListAsync();
             foreach (var bp in paidBillLines)
@@ -242,7 +245,7 @@ public class FinancialReportService : IFinancialReportService
         else
         {
             var accrualExpenses = await _context.Expenses
-                .Where(e => e.Date >= from && e.Date <= toEnd)
+                .Where(e => e.CompanyId == companyId && e.Date >= from && e.Date <= toEnd)
                 .GroupBy(e => e.ExpenseAccountId)
                 .Select(g => new { AccountId = g.Key, Amount = g.Sum(e => e.Amount) })
                 .ToListAsync();
@@ -250,7 +253,8 @@ public class FinancialReportService : IFinancialReportService
                 expenseAmounts[e.AccountId] = expenseAmounts.GetValueOrDefault(e.AccountId) + e.Amount;
 
             var accrualBillLines = await _context.BillLineItems
-                .Where(bli => bli.AccountId != null
+                .Where(bli => bli.CompanyId == companyId
+                           && bli.AccountId != null
                            && bli.Bill.Status != BillStatus.Draft
                            && bli.Bill.Status != BillStatus.Voided
                            && bli.Bill.BillDate >= from && bli.Bill.BillDate <= toEnd)
@@ -262,7 +266,7 @@ public class FinancialReportService : IFinancialReportService
         }
 
         var expAccounts = await _context.Accounts
-            .Where(a => (a.AccountType == AccountType.Expense || a.AccountType == AccountType.CostOfGoods) && a.IsActive)
+            .Where(a => a.CompanyId == companyId && (a.AccountType == AccountType.Expense || a.AccountType == AccountType.CostOfGoods) && a.IsActive)
             .ToDictionaryAsync(a => a.Id);
 
         var cogsLines    = new List<FinancialReportLine>();
@@ -302,7 +306,7 @@ public class FinancialReportService : IFinancialReportService
         // Pre-compute balance contributions per account (batch GROUP BY queries avoid N+1)
 
         var depositsByAcct = await _context.Payments
-            .Where(p => p.PaymentDate <= asOfEnd && p.DepositAccountId != null
+            .Where(p => p.CompanyId == companyId && p.PaymentDate <= asOfEnd && p.DepositAccountId != null
                      && p.Invoice.Status != InvoiceStatus.Voided
                      && p.Invoice.Status != InvoiceStatus.WrittenOff)
             .GroupBy(p => p.DepositAccountId!.Value)
@@ -310,38 +314,38 @@ public class FinancialReportService : IFinancialReportService
             .ToDictionaryAsync(g => g.Id, g => g.Amount);
 
         var expFromByAcct = await _context.Expenses
-            .Where(e => e.Date <= asOfEnd)
+            .Where(e => e.CompanyId == companyId && e.Date <= asOfEnd)
             .GroupBy(e => e.PaymentAccountId)
             .Select(g => new { Id = g.Key, Amount = g.Sum(e => e.Amount) })
             .ToDictionaryAsync(g => g.Id, g => g.Amount);
 
         var bpFromByAcct = await _context.BillPayments
-            .Where(bp => bp.PaymentDate <= asOfEnd)
+            .Where(bp => bp.CompanyId == companyId && bp.PaymentDate <= asOfEnd)
             .GroupBy(bp => bp.BankAccountId)
             .Select(g => new { Id = g.Key, Amount = g.Sum(bp => bp.Amount) })
             .ToDictionaryAsync(g => g.Id, g => g.Amount);
 
         var billsByApAcct = await _context.Bills
-            .Where(b => b.Status != BillStatus.Draft && b.Status != BillStatus.Voided && b.BillDate <= asOfEnd)
+            .Where(b => b.CompanyId == companyId && b.Status != BillStatus.Draft && b.Status != BillStatus.Voided && b.BillDate <= asOfEnd)
             .GroupBy(b => b.APAccountId)
             .Select(g => new { Id = g.Key, Amount = g.Sum(b => b.Total) })
             .ToDictionaryAsync(g => g.Id, g => g.Amount);
 
         var bpByApAcct = await _context.BillPayments
-            .Where(bp => bp.PaymentDate <= asOfEnd)
+            .Where(bp => bp.CompanyId == companyId && bp.PaymentDate <= asOfEnd)
             .GroupBy(bp => bp.Bill.APAccountId)
             .Select(g => new { Id = g.Key, Amount = g.Sum(bp => bp.Amount) })
             .ToDictionaryAsync(g => g.Id, g => g.Amount);
 
         // AP: vendor credit applications reduce AP (DR side) when matched against specific bills.
         var vcByApAcctBs = await _context.VendorCreditApplications
-            .Where(vca => vca.AppliedDate <= asOfEnd)
+            .Where(vca => vca.CompanyId == companyId && vca.AppliedDate <= asOfEnd)
             .GroupBy(vca => vca.VendorCredit.APAccountId)
             .Select(g => new { Id = g.Key, Amount = g.Sum(vca => vca.Amount) })
             .ToDictionaryAsync(g => g.Id, g => g.Amount);
 
         var taxByAcct = await _context.Invoices
-            .Where(i => i.SalesTaxAccountId != null && i.TaxAmount > 0
+            .Where(i => i.CompanyId == companyId && i.SalesTaxAccountId != null && i.TaxAmount > 0
                      && i.Status != InvoiceStatus.Draft && i.Status != InvoiceStatus.Voided
                      && i.InvoiceDate <= asOfEnd)
             .GroupBy(i => i.SalesTaxAccountId!.Value)
@@ -349,16 +353,16 @@ public class FinancialReportService : IFinancialReportService
             .ToDictionaryAsync(g => g.Id, g => g.Amount);
 
         var arDebits  = await _context.Invoices
-            .Where(i => i.Status != InvoiceStatus.Draft && i.Status != InvoiceStatus.Voided && i.InvoiceDate <= asOfEnd)
+            .Where(i => i.CompanyId == companyId && i.Status != InvoiceStatus.Draft && i.Status != InvoiceStatus.Voided && i.InvoiceDate <= asOfEnd)
             .SumAsync(i => (decimal?)i.Total) ?? 0;
         var arCredits = await _context.Payments
-            .Where(p => p.PaymentDate <= asOfEnd
+            .Where(p => p.CompanyId == companyId && p.PaymentDate <= asOfEnd
                      && p.Invoice.Status != InvoiceStatus.Voided
                      && p.Invoice.Status != InvoiceStatus.WrittenOff)
             .SumAsync(p => (decimal?)p.Amount) ?? 0;
         // Credit memo applications reduce open AR (CR AR when a credit is applied to an invoice).
         var cmAppliedBs = await _context.CreditMemoApplications
-            .Where(a => a.AppliedDate <= asOfEnd && a.Invoice.Status != InvoiceStatus.Voided)
+            .Where(a => a.CompanyId == companyId && a.AppliedDate <= asOfEnd && a.Invoice.Status != InvoiceStatus.Voided)
             .SumAsync(a => (decimal?)a.AmountApplied) ?? 0;
         arCredits += cmAppliedBs;
 
@@ -369,7 +373,7 @@ public class FinancialReportService : IFinancialReportService
             .Where(m => m.CompanyId == companyId && m.Status != CreditMemoStatus.Voided && m.IssueDate <= asOfEnd)
             .SumAsync(m => (decimal?)m.Amount) ?? 0m;
         var cmAppliedNonVoidedBs = await _context.CreditMemoApplications
-            .Where(a => a.AppliedDate <= asOfEnd && a.Invoice.Status != InvoiceStatus.Voided
+            .Where(a => a.CompanyId == companyId && a.AppliedDate <= asOfEnd && a.Invoice.Status != InvoiceStatus.Voided
                      && a.CreditMemo.Status != CreditMemoStatus.Voided)
             .SumAsync(a => (decimal?)a.AmountApplied) ?? 0m;
         var cmContraRevenueBs = cmIssuedNonVoidedBs + (cmAppliedBs - cmAppliedNonVoidedBs);
@@ -380,7 +384,7 @@ public class FinancialReportService : IFinancialReportService
         // tax portion relieves Sales Tax Payable, cash leaves the bank (refundsByAcctBs). AR is untouched.
         // Store-credit refunds post via CreditMemo, not the GL, so are excluded.
         var saleReversingRefundsBs = await _context.Refunds
-            .Where(r => r.RefundDate <= asOfEnd && !r.IsDeleted && r.Invoice != null
+            .Where(r => r.CompanyId == companyId && r.RefundDate <= asOfEnd && !r.IsDeleted && r.Invoice != null
                      && r.RefundMethod != PaymentMethod.StoreCredit)
             .Select(r => new { r.Amount, r.Invoice!.TaxAmount, r.Invoice.Total, r.Invoice.SalesTaxAccountId })
             .ToListAsync();
@@ -396,14 +400,14 @@ public class FinancialReportService : IFinancialReportService
 
         // Refunds by bank account: money that left the account (CR to checking/bank).
         var refundsByAcctBs = await _context.Refunds
-            .Where(r => r.RefundDate <= asOfEnd && !r.IsDeleted && r.DepositAccountId != null)
+            .Where(r => r.CompanyId == companyId && r.RefundDate <= asOfEnd && !r.IsDeleted && r.DepositAccountId != null)
             .GroupBy(r => r.DepositAccountId!.Value)
             .Select(g => new { Id = g.Key, Amount = g.Sum(r => r.Amount) })
             .ToDictionaryAsync(g => g.Id, g => g.Amount);
 
         // Deposits by bank account: cash received at deposit recording time (DR bank).
         var depositsByAcctDepBs = await _context.Deposits
-            .Where(d => !d.IsDeleted && d.DepositAccountId != null && d.ReceivedDate <= asOfEnd)
+            .Where(d => d.CompanyId == companyId && !d.IsDeleted && d.DepositAccountId != null && d.ReceivedDate <= asOfEnd)
             .GroupBy(d => d.DepositAccountId!.Value)
             .Select(g => new { Id = g.Key, Amount = g.Sum(d => d.Amount) })
             .ToDictionaryAsync(g => g.Id, g => g.Amount);
@@ -414,11 +418,11 @@ public class FinancialReportService : IFinancialReportService
             .Select(a => (int?)a.Id).FirstOrDefaultAsync();
         var custDepositsCreditsBs = custDepositsAcctIdBs.HasValue
             ? (await _context.Deposits
-                .Where(d => !d.IsDeleted && d.ReceivedDate <= asOfEnd)
+                .Where(d => d.CompanyId == companyId && !d.IsDeleted && d.ReceivedDate <= asOfEnd)
                 .SumAsync(d => (decimal?)d.Amount) ?? 0m) : 0m;
         var custDepositsDebitsBs = custDepositsAcctIdBs.HasValue
             ? (await _context.Deposits
-                .Where(d => !d.IsDeleted && d.AppliedToInvoiceId != null && d.AppliedDate <= asOfEnd)
+                .Where(d => d.CompanyId == companyId && !d.IsDeleted && d.AppliedToInvoiceId != null && d.AppliedDate <= asOfEnd)
                 .SumAsync(d => (decimal?)d.Amount) ?? 0m) : 0m;
 
         // Gift Certificate Liability (2500): balance driven by GC issuances, redemptions, and voids.
@@ -427,14 +431,14 @@ public class FinancialReportService : IFinancialReportService
             .Select(a => (int?)a.Id).FirstOrDefaultAsync();
         var gcLiabilityCreditsBs = gcLiabilityAcctIdBs.HasValue
             ? (await _context.GiftCertificates
-                .Where(gc => !gc.IsDeleted && gc.IssueDate <= asOfEnd)
+                .Where(gc => gc.CompanyId == companyId && !gc.IsDeleted && gc.IssueDate <= asOfEnd)
                 .SumAsync(gc => (decimal?)gc.OriginalAmount) ?? 0m) : 0m;
         var gcLiabilityDebitsBs = gcLiabilityAcctIdBs.HasValue
             ? ((await _context.GiftCertificateRedemptions
-                .Where(r => !r.IsDeleted && r.RedeemedDate <= asOfEnd)
+                .Where(r => r.CompanyId == companyId && !r.IsDeleted && r.RedeemedDate <= asOfEnd)
                 .SumAsync(r => (decimal?)r.AmountRedeemed) ?? 0m)
              + (await _context.GiftCertificates
-                .Where(gc => !gc.IsDeleted && gc.Status == GiftCertificateStatus.Voided
+                .Where(gc => gc.CompanyId == companyId && !gc.IsDeleted && gc.Status == GiftCertificateStatus.Voided
                           && gc.UpdatedAt <= asOfEnd && gc.OriginalAmount > gc.RedeemedAmount)
                 .SumAsync(gc => (decimal?)(gc.OriginalAmount - gc.RedeemedAmount)) ?? 0m)) : 0m;
 
@@ -443,21 +447,21 @@ public class FinancialReportService : IFinancialReportService
         // plus (5) the net effect of any posted journal entries on revenue/expense/COGS accounts
         // (accruals, depreciation, year-end closes, and other adjustments not in the tables above).
         var lifetimeRevenue   = await _context.InvoiceItems
-            .Where(ii => ii.Invoice.Status != InvoiceStatus.Draft && ii.Invoice.Status != InvoiceStatus.Voided && ii.Invoice.InvoiceDate <= asOfEnd)
+            .Where(ii => ii.CompanyId == companyId && ii.Invoice.Status != InvoiceStatus.Draft && ii.Invoice.Status != InvoiceStatus.Voided && ii.Invoice.InvoiceDate <= asOfEnd)
             .SumAsync(ii => (decimal?)ii.TotalPrice) ?? 0;
         var lifetimeDiscounts = isCash ? 0m
             : (await _context.Invoices
-                .Where(i => i.Status != InvoiceStatus.Draft && i.Status != InvoiceStatus.Voided
+                .Where(i => i.CompanyId == companyId && i.Status != InvoiceStatus.Draft && i.Status != InvoiceStatus.Voided
                          && i.DiscountAmount > 0 && i.InvoiceDate <= asOfEnd)
                 .SumAsync(i => (decimal?)i.DiscountAmount) ?? 0m);
         // Credit memos are contra-revenue recognized at issue (DR Sales Discounts). Net revenue is
         // reduced by the issued amount (active memos in full + applied portion of voided memos).
         var lifetimeCreditMemos = isCash ? 0m : cmContraRevenueBs;
         var lifetimeDirectExp = await _context.Expenses
-            .Where(e => e.Date <= asOfEnd)
+            .Where(e => e.CompanyId == companyId && e.Date <= asOfEnd)
             .SumAsync(e => (decimal?)e.Amount) ?? 0;
         var lifetimeBillCosts = await _context.BillLineItems
-            .Where(bli => bli.Bill.Status != BillStatus.Draft && bli.Bill.Status != BillStatus.Voided && bli.Bill.BillDate <= asOfEnd)
+            .Where(bli => bli.CompanyId == companyId && bli.Bill.Status != BillStatus.Draft && bli.Bill.Status != BillStatus.Voided && bli.Bill.BillDate <= asOfEnd)
             .SumAsync(bli => (decimal?)bli.Amount) ?? 0;
 
         // JE net effect on revenue accounts (positive = additional revenue recognised via manual JE)
@@ -489,14 +493,14 @@ public class FinancialReportService : IFinancialReportService
 
         // GC items sold via invoices are reclassified to GC Liability and not yet earned income.
         var lifetimeGcReclassified = await _context.InvoiceItems
-            .Where(ii => ii.IsGiftCertificate
+            .Where(ii => ii.CompanyId == companyId && ii.IsGiftCertificate
                       && ii.Invoice.Status != InvoiceStatus.Draft
                       && ii.Invoice.Status != InvoiceStatus.Voided
                       && ii.Invoice.InvoiceDate <= asOfEnd)
             .SumAsync(ii => (decimal?)ii.TotalPrice) ?? 0m;
         // Voided GCs with remaining balance become breakage income (the liability is extinguished).
         var lifetimeGcBreakage = await _context.GiftCertificates
-            .Where(gc => !gc.IsDeleted && gc.Status == GiftCertificateStatus.Voided
+            .Where(gc => gc.CompanyId == companyId && !gc.IsDeleted && gc.Status == GiftCertificateStatus.Voided
                       && gc.UpdatedAt <= asOfEnd && gc.OriginalAmount > gc.RedeemedAmount)
             .SumAsync(gc => (decimal?)(gc.OriginalAmount - gc.RedeemedAmount)) ?? 0m;
 
@@ -511,7 +515,7 @@ public class FinancialReportService : IFinancialReportService
                              - jeExpNet;
 
         var accounts = await _context.Accounts
-            .Where(a => a.IsActive)
+            .Where(a => a.CompanyId == companyId && a.IsActive)
             .OrderBy(a => a.AccountNumber)
             .ToListAsync();
 
@@ -619,7 +623,8 @@ public class FinancialReportService : IFinancialReportService
 
         var openInvoices = await _context.Invoices
             .Include(i => i.Customer)
-            .Where(i => i.Status != InvoiceStatus.Draft
+            .Where(i => i.CompanyId == companyId
+                     && i.Status != InvoiceStatus.Draft
                      && i.Status != InvoiceStatus.Voided
                      && i.Status != InvoiceStatus.Paid
                      && i.InvoiceDate <= asOfEnd
@@ -699,14 +704,15 @@ public class FinancialReportService : IFinancialReportService
         var invoices = await _context.Invoices
             .Include(i => i.Customer)
             .Include(i => i.Payments)
-            .Where(i => i.Status != InvoiceStatus.Draft
+            .Where(i => i.CompanyId == companyId
+                     && i.Status != InvoiceStatus.Draft
                      && i.Status != InvoiceStatus.Voided
                      && i.InvoiceDate >= from && i.InvoiceDate <= toEnd)
             .OrderBy(i => i.InvoiceDate)
             .ToListAsync();
 
         var collectedInPeriod = await _context.Payments
-            .Where(p => p.PaymentDate >= from && p.PaymentDate <= toEnd)
+            .Where(p => p.CompanyId == companyId && p.PaymentDate >= from && p.PaymentDate <= toEnd)
             .SumAsync(p => (decimal?)p.Amount) ?? 0;
 
         var byCustomer = invoices
@@ -971,7 +977,7 @@ public class FinancialReportService : IFinancialReportService
 
         // Bank/cash: customer payments deposited here (DR)
         var depositsByAcct = await _context.Payments
-            .Where(p => p.PaymentDate <= asOfEnd && p.DepositAccountId != null
+            .Where(p => p.CompanyId == companyId && p.PaymentDate <= asOfEnd && p.DepositAccountId != null
                      && p.Invoice.Status != InvoiceStatus.Voided
                      && p.Invoice.Status != InvoiceStatus.WrittenOff)
             .GroupBy(p => p.DepositAccountId!.Value)
@@ -981,42 +987,42 @@ public class FinancialReportService : IFinancialReportService
         // AP: vendor credit applications reduce AP (DR) — credits are applied when a vendor
         // issues a credit note and it is matched against a specific bill.
         var vcByApAcct = await _context.VendorCreditApplications
-            .Where(vca => vca.AppliedDate <= asOfEnd)
+            .Where(vca => vca.CompanyId == companyId && vca.AppliedDate <= asOfEnd)
             .GroupBy(vca => vca.VendorCredit.APAccountId)
             .Select(g => new { Id = g.Key, Amt = g.Sum(vca => vca.Amount) })
             .ToDictionaryAsync(g => g.Id, g => g.Amt);
 
         // Bank/cash: expenses paid from here (CR)
         var expFromByAcct = await _context.Expenses
-            .Where(e => e.Date <= asOfEnd)
+            .Where(e => e.CompanyId == companyId && e.Date <= asOfEnd)
             .GroupBy(e => e.PaymentAccountId)
             .Select(g => new { Id = g.Key, Amt = g.Sum(e => e.Amount) })
             .ToDictionaryAsync(g => g.Id, g => g.Amt);
 
         // Bank/cash: bill payments made from here (CR)
         var bpFromByAcct = await _context.BillPayments
-            .Where(bp => bp.PaymentDate <= asOfEnd)
+            .Where(bp => bp.CompanyId == companyId && bp.PaymentDate <= asOfEnd)
             .GroupBy(bp => bp.BankAccountId)
             .Select(g => new { Id = g.Key, Amt = g.Sum(bp => bp.Amount) })
             .ToDictionaryAsync(g => g.Id, g => g.Amt);
 
         // AP: bills increase AP (CR)
         var billsByApAcct = await _context.Bills
-            .Where(b => b.Status != BillStatus.Draft && b.Status != BillStatus.Voided && b.BillDate <= asOfEnd)
+            .Where(b => b.CompanyId == companyId && b.Status != BillStatus.Draft && b.Status != BillStatus.Voided && b.BillDate <= asOfEnd)
             .GroupBy(b => b.APAccountId)
             .Select(g => new { Id = g.Key, Amt = g.Sum(b => b.Total) })
             .ToDictionaryAsync(g => g.Id, g => g.Amt);
 
         // AP: bill payments reduce AP (DR)
         var bpByApAcct = await _context.BillPayments
-            .Where(bp => bp.PaymentDate <= asOfEnd)
+            .Where(bp => bp.CompanyId == companyId && bp.PaymentDate <= asOfEnd)
             .GroupBy(bp => bp.Bill.APAccountId)
             .Select(g => new { Id = g.Key, Amt = g.Sum(bp => bp.Amount) })
             .ToDictionaryAsync(g => g.Id, g => g.Amt);
 
         // Tax liability: sales tax collected (CR)
         var taxByAcct = await _context.Invoices
-            .Where(i => i.SalesTaxAccountId != null && i.TaxAmount > 0
+            .Where(i => i.CompanyId == companyId && i.SalesTaxAccountId != null && i.TaxAmount > 0
                      && i.Status != InvoiceStatus.Draft && i.Status != InvoiceStatus.Voided
                      && i.InvoiceDate <= asOfEnd)
             .GroupBy(i => i.SalesTaxAccountId!.Value)
@@ -1025,7 +1031,7 @@ public class FinancialReportService : IFinancialReportService
 
         // Revenue accounts: invoice line items (CR)
         var revenueByAcct = await _context.InvoiceItems
-            .Where(ii => ii.RevenueAccountId != null
+            .Where(ii => ii.CompanyId == companyId && ii.RevenueAccountId != null
                       && ii.Invoice.Status != InvoiceStatus.Draft
                       && ii.Invoice.Status != InvoiceStatus.Voided
                       && ii.Invoice.InvoiceDate <= asOfEnd)
@@ -1035,14 +1041,14 @@ public class FinancialReportService : IFinancialReportService
 
         // Expense accounts: direct expenses (DR)
         var expenseByAcct = await _context.Expenses
-            .Where(e => e.Date <= asOfEnd)
+            .Where(e => e.CompanyId == companyId && e.Date <= asOfEnd)
             .GroupBy(e => e.ExpenseAccountId)
             .Select(g => new { Id = g.Key, Amt = g.Sum(e => e.Amount) })
             .ToDictionaryAsync(g => g.Id, g => g.Amt);
 
         // Expense/COGS accounts: vendor bill line items (DR)
         var billLinesByAcct = await _context.BillLineItems
-            .Where(bli => bli.AccountId != null
+            .Where(bli => bli.CompanyId == companyId && bli.AccountId != null
                        && bli.Bill.Status != BillStatus.Draft
                        && bli.Bill.Status != BillStatus.Voided
                        && bli.Bill.BillDate <= asOfEnd)
@@ -1064,7 +1070,7 @@ public class FinancialReportService : IFinancialReportService
             .FirstOrDefaultAsync();
 
         var cmApplied = await _context.CreditMemoApplications
-            .Where(a => a.AppliedDate <= asOfEnd
+            .Where(a => a.CompanyId == companyId && a.AppliedDate <= asOfEnd
                      && a.Invoice.Status != InvoiceStatus.Voided)
             .SumAsync(a => (decimal?)a.AmountApplied) ?? 0m;
 
@@ -1076,7 +1082,7 @@ public class FinancialReportService : IFinancialReportService
             .Where(m => m.CompanyId == companyId && m.Status != CreditMemoStatus.Voided && m.IssueDate <= asOfEnd)
             .SumAsync(m => (decimal?)m.Amount) ?? 0m;
         var cmAppliedNonVoided = await _context.CreditMemoApplications
-            .Where(a => a.AppliedDate <= asOfEnd
+            .Where(a => a.CompanyId == companyId && a.AppliedDate <= asOfEnd
                      && a.Invoice.Status != InvoiceStatus.Voided
                      && a.CreditMemo.Status != CreditMemoStatus.Voided)
             .SumAsync(a => (decimal?)a.AmountApplied) ?? 0m;
@@ -1089,7 +1095,7 @@ public class FinancialReportService : IFinancialReportService
         if (discountAcctId.HasValue)
         {
             var totalDiscounts = await _context.Invoices
-                .Where(i => i.DiscountAmount > 0
+                .Where(i => i.CompanyId == companyId && i.DiscountAmount > 0
                          && i.Status != InvoiceStatus.Draft
                          && i.Status != InvoiceStatus.Voided
                          && i.InvoiceDate <= asOfEnd)
@@ -1100,14 +1106,14 @@ public class FinancialReportService : IFinancialReportService
 
         // JE lines: posted entries debit/credit all account types
         var jeDebitsByAcct = await _context.JournalEntryLines
-            .Where(l => l.JournalEntry.Status == JournalEntryStatus.Posted
+            .Where(l => l.CompanyId == companyId && l.JournalEntry.Status == JournalEntryStatus.Posted
                      && l.JournalEntry.EntryDate <= asOfEnd)
             .GroupBy(l => l.AccountId)
             .Select(g => new { Id = g.Key, Amt = g.Sum(l => l.DebitAmount) })
             .ToDictionaryAsync(g => g.Id, g => g.Amt);
 
         var jeCreditsByAcct = await _context.JournalEntryLines
-            .Where(l => l.JournalEntry.Status == JournalEntryStatus.Posted
+            .Where(l => l.CompanyId == companyId && l.JournalEntry.Status == JournalEntryStatus.Posted
                      && l.JournalEntry.EntryDate <= asOfEnd)
             .GroupBy(l => l.AccountId)
             .Select(g => new { Id = g.Key, Amt = g.Sum(l => l.CreditAmount) })
@@ -1117,11 +1123,11 @@ public class FinancialReportService : IFinancialReportService
         // Credits include both cash payments and credit memo applications (which reduce open AR
         // when a customer credit is applied against a specific invoice).
         var arTotalDebits  = await _context.Invoices
-            .Where(i => i.Status != InvoiceStatus.Draft && i.Status != InvoiceStatus.Voided
+            .Where(i => i.CompanyId == companyId && i.Status != InvoiceStatus.Draft && i.Status != InvoiceStatus.Voided
                      && i.InvoiceDate <= asOfEnd)
             .SumAsync(i => (decimal?)i.Total) ?? 0m;
         var arTotalCredits = await _context.Payments
-            .Where(p => p.PaymentDate <= asOfEnd
+            .Where(p => p.CompanyId == companyId && p.PaymentDate <= asOfEnd
                      && p.Invoice.Status != InvoiceStatus.Voided
                      && p.Invoice.Status != InvoiceStatus.WrittenOff)
             .SumAsync(p => (decimal?)p.Amount) ?? 0m;
@@ -1131,7 +1137,7 @@ public class FinancialReportService : IFinancialReportService
         // DR Sales Tax Payable (relieves the liability), cash → CR bank (refundsByAcct below). They no
         // longer touch AR. Store-credit refunds post via CreditMemo, not the GL, so are excluded.
         var saleReversingRefunds = await _context.Refunds
-            .Where(r => r.RefundDate <= asOfEnd && !r.IsDeleted && r.Invoice != null
+            .Where(r => r.CompanyId == companyId && r.RefundDate <= asOfEnd && !r.IsDeleted && r.Invoice != null
                      && r.RefundMethod != PaymentMethod.StoreCredit)
             .Select(r => new { r.Amount, r.Invoice!.TaxAmount, r.Invoice.Total, r.Invoice.SalesTaxAccountId })
             .ToListAsync();
@@ -1152,7 +1158,7 @@ public class FinancialReportService : IFinancialReportService
 
         // Refunds by bank account: money leaving the account (CR to checking/bank).
         var refundsByAcct = await _context.Refunds
-            .Where(r => r.RefundDate <= asOfEnd && !r.IsDeleted && r.DepositAccountId != null)
+            .Where(r => r.CompanyId == companyId && r.RefundDate <= asOfEnd && !r.IsDeleted && r.DepositAccountId != null)
             .GroupBy(r => r.DepositAccountId!.Value)
             .Select(g => new { Id = g.Key, Amt = g.Sum(r => r.Amount) })
             .ToDictionaryAsync(g => g.Id, g => g.Amt);
@@ -1160,7 +1166,7 @@ public class FinancialReportService : IFinancialReportService
         // Deposits by bank account: cash received at deposit recording time (DR bank).
         // Deposit-sourced Payments have DepositAccountId = null, so there is no double-count with depositsByAcct.
         var depositsByAcctDep = await _context.Deposits
-            .Where(d => !d.IsDeleted && d.DepositAccountId != null && d.ReceivedDate <= asOfEnd)
+            .Where(d => d.CompanyId == companyId && !d.IsDeleted && d.DepositAccountId != null && d.ReceivedDate <= asOfEnd)
             .GroupBy(d => d.DepositAccountId!.Value)
             .Select(g => new { Id = g.Key, Amt = g.Sum(d => d.Amount) })
             .ToDictionaryAsync(g => g.Id, g => g.Amt);
@@ -1171,11 +1177,11 @@ public class FinancialReportService : IFinancialReportService
             .Select(a => (int?)a.Id).FirstOrDefaultAsync();
         var custDepositsCredits = custDepositsAcctId.HasValue
             ? (await _context.Deposits
-                .Where(d => !d.IsDeleted && d.ReceivedDate <= asOfEnd)
+                .Where(d => d.CompanyId == companyId && !d.IsDeleted && d.ReceivedDate <= asOfEnd)
                 .SumAsync(d => (decimal?)d.Amount) ?? 0m) : 0m;
         var custDepositsDebits = custDepositsAcctId.HasValue
             ? (await _context.Deposits
-                .Where(d => !d.IsDeleted && d.AppliedToInvoiceId != null && d.AppliedDate <= asOfEnd)
+                .Where(d => d.CompanyId == companyId && !d.IsDeleted && d.AppliedToInvoiceId != null && d.AppliedDate <= asOfEnd)
                 .SumAsync(d => (decimal?)d.Amount) ?? 0m) : 0m;
 
         // Gift Certificate Liability (2500): balance driven by GC issuances, redemptions, and voids.
@@ -1184,14 +1190,14 @@ public class FinancialReportService : IFinancialReportService
             .Select(a => (int?)a.Id).FirstOrDefaultAsync();
         var gcLiabilityCredits = gcLiabilityAcctId.HasValue
             ? (await _context.GiftCertificates
-                .Where(gc => !gc.IsDeleted && gc.IssueDate <= asOfEnd)
+                .Where(gc => gc.CompanyId == companyId && !gc.IsDeleted && gc.IssueDate <= asOfEnd)
                 .SumAsync(gc => (decimal?)gc.OriginalAmount) ?? 0m) : 0m;
         var gcLiabilityDebits = gcLiabilityAcctId.HasValue
             ? ((await _context.GiftCertificateRedemptions
-                .Where(r => !r.IsDeleted && r.RedeemedDate <= asOfEnd)
+                .Where(r => r.CompanyId == companyId && !r.IsDeleted && r.RedeemedDate <= asOfEnd)
                 .SumAsync(r => (decimal?)r.AmountRedeemed) ?? 0m)
              + (await _context.GiftCertificates
-                .Where(gc => !gc.IsDeleted && gc.Status == GiftCertificateStatus.Voided
+                .Where(gc => gc.CompanyId == companyId && !gc.IsDeleted && gc.Status == GiftCertificateStatus.Voided
                           && gc.UpdatedAt <= asOfEnd && gc.OriginalAmount > gc.RedeemedAmount)
                 .SumAsync(gc => (decimal?)(gc.OriginalAmount - gc.RedeemedAmount)) ?? 0m)) : 0m;
 
@@ -1337,17 +1343,17 @@ public class FinancialReportService : IFinancialReportService
 
         // Opening balance: invoiced − paid before period start
         var preInvoiced = await _context.Invoices
-            .Where(i => i.CustomerId == customerId
+            .Where(i => i.CompanyId == companyId && i.CustomerId == customerId
                      && i.Status != InvoiceStatus.Draft && i.Status != InvoiceStatus.Voided
                      && i.InvoiceDate < from)
             .SumAsync(i => (decimal?)i.Total) ?? 0;
         var prePaid = await _context.Payments
-            .Where(p => p.Invoice.CustomerId == customerId
+            .Where(p => p.CompanyId == companyId && p.Invoice.CustomerId == customerId
                      && p.Invoice.Status != InvoiceStatus.Voided
                      && p.PaymentDate < from)
             .SumAsync(p => (decimal?)p.Amount) ?? 0;
         var preCredits = await _context.CreditMemoApplications
-            .Where(a => a.Invoice.CustomerId == customerId && a.AppliedDate < from)
+            .Where(a => a.CompanyId == companyId && a.Invoice.CustomerId == customerId && a.AppliedDate < from)
             .SumAsync(a => (decimal?)a.AmountApplied) ?? 0;
 
         var openingBalance = preInvoiced - prePaid - preCredits;
@@ -1356,7 +1362,7 @@ public class FinancialReportService : IFinancialReportService
         var lines = new List<StatementLineDto>();
 
         var periodInvoices = await _context.Invoices
-            .Where(i => i.CustomerId == customerId
+            .Where(i => i.CompanyId == companyId && i.CustomerId == customerId
                      && i.Status != InvoiceStatus.Draft && i.Status != InvoiceStatus.Voided
                      && i.InvoiceDate >= from && i.InvoiceDate <= toEnd)
             .AsNoTracking().ToListAsync();
@@ -1373,7 +1379,7 @@ public class FinancialReportService : IFinancialReportService
 
         var periodPayments = await _context.Payments
             .Include(p => p.Invoice)
-            .Where(p => p.Invoice.CustomerId == customerId
+            .Where(p => p.CompanyId == companyId && p.Invoice.CustomerId == customerId
                      && p.Invoice.Status != InvoiceStatus.Voided
                      && p.PaymentDate >= from && p.PaymentDate <= toEnd)
             .AsNoTracking().ToListAsync();
@@ -1391,7 +1397,7 @@ public class FinancialReportService : IFinancialReportService
         var periodCredits = await _context.CreditMemoApplications
             .Include(a => a.Invoice)
             .Include(a => a.CreditMemo)
-            .Where(a => a.Invoice.CustomerId == customerId
+            .Where(a => a.CompanyId == companyId && a.Invoice.CustomerId == customerId
                      && a.AppliedDate >= from && a.AppliedDate <= toEnd)
             .AsNoTracking().ToListAsync();
 
@@ -1442,15 +1448,15 @@ public class FinancialReportService : IFinancialReportService
 
         // Opening balance: bills − payments − credits before period start
         var preBills = await _context.Bills
-            .Where(b => b.VendorId == vendorId
+            .Where(b => b.CompanyId == companyId && b.VendorId == vendorId
                      && b.Status != BillStatus.Draft && b.Status != BillStatus.Voided
                      && b.BillDate < from)
             .SumAsync(b => (decimal?)b.Total) ?? 0;
         var prePayments = await _context.BillPayments
-            .Where(bp => bp.Bill.VendorId == vendorId && bp.PaymentDate < from)
+            .Where(bp => bp.CompanyId == companyId && bp.Bill.VendorId == vendorId && bp.PaymentDate < from)
             .SumAsync(bp => (decimal?)bp.Amount) ?? 0;
         var preVcApplied = await _context.VendorCreditApplications
-            .Where(vca => vca.Bill.VendorId == vendorId && vca.AppliedDate < from)
+            .Where(vca => vca.CompanyId == companyId && vca.Bill.VendorId == vendorId && vca.AppliedDate < from)
             .SumAsync(vca => (decimal?)vca.Amount) ?? 0;
 
         var openingBalance = preBills - prePayments - preVcApplied;
@@ -1458,7 +1464,7 @@ public class FinancialReportService : IFinancialReportService
         var lines = new List<StatementLineDto>();
 
         var periodBills = await _context.Bills
-            .Where(b => b.VendorId == vendorId
+            .Where(b => b.CompanyId == companyId && b.VendorId == vendorId
                      && b.Status != BillStatus.Draft && b.Status != BillStatus.Voided
                      && b.BillDate >= from && b.BillDate <= toEnd)
             .AsNoTracking().ToListAsync();
@@ -1475,7 +1481,7 @@ public class FinancialReportService : IFinancialReportService
 
         var periodPayments = await _context.BillPayments
             .Include(bp => bp.Bill)
-            .Where(bp => bp.Bill.VendorId == vendorId
+            .Where(bp => bp.CompanyId == companyId && bp.Bill.VendorId == vendorId
                       && bp.PaymentDate >= from && bp.PaymentDate <= toEnd)
             .AsNoTracking().ToListAsync();
 
@@ -1492,7 +1498,7 @@ public class FinancialReportService : IFinancialReportService
         var periodVcApplied = await _context.VendorCreditApplications
             .Include(vca => vca.VendorCredit)
             .Include(vca => vca.Bill)
-            .Where(vca => vca.Bill.VendorId == vendorId
+            .Where(vca => vca.CompanyId == companyId && vca.Bill.VendorId == vendorId
                        && vca.AppliedDate >= from && vca.AppliedDate <= toEnd)
             .AsNoTracking().ToListAsync();