Add customers-from-sync, ad ROI, FY P&L + GST, missing-cost flags

- Customers: receipt sync accumulates each buyer (name/email/address) and
  upserts Customer records with net totals (idempotent, keyed by Etsy
  buyer id); lights up the Customers page and repeat-rate metric. Email
  no longer required (Etsy may omit it).
- Ad ROI: Analytics shows Advertising Performance (spend, % of revenue,
  ROAS) from Marketing & Advertising expenses.
- FY P&L + GST: financial-year (Jul-Jun) date options; new P&L/GST tab in
  Profit Analysis with Revenue -> COGS (printing+materials) -> Gross
  profit -> operating expenses by category -> Net profit, plus an
  indicative GST summary.
- Products: 'Missing costs' filter + count and a per-card warning for
  products with no printing/material cost set.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

client/src/pages/Analytics.tsx

@@ -267,6 +267,14 @@ const Analytics = () => {
   const netProfit = totalRevenue - totalExpenses - totalPrintingCosts;
   const profitMargin = totalRevenue > 0 ? (netProfit / totalRevenue) * 100 : 0;
 
+  // Advertising performance — ads are typically the largest expense
+  const adSpend = filteredExpenses.reduce(
+    (sum, e) => sum + (e.category === 'Marketing & Advertising' ? (e.amount || 0) : 0),
+    0
+  );
+  const adPctOfRevenue = totalRevenue > 0 ? (adSpend / totalRevenue) * 100 : 0;
+  const roas = adSpend > 0 ? totalRevenue / adSpend : 0;
+
   const averageOrderValue = filteredOrders.length > 0 ? totalRevenue / filteredOrders.length : 0;
   const totalCustomers = customers?.length || 0;
   
@@ -645,6 +653,34 @@ const Analytics = () => {
         </div>
       </div>
 
+      {/* Advertising performance */}
+      {adSpend > 0 && (
+        <div className="bg-white rounded-lg shadow p-6 mb-8">
+          <h3 className="text-lg font-medium text-gray-900 mb-4">Advertising Performance</h3>
+          <div className="grid grid-cols-1 sm:grid-cols-3 gap-6">
+            <div>
+              <p className="text-sm font-medium text-gray-500">Ad Spend</p>
+              <p className="text-2xl font-semibold text-gray-900">${adSpend.toFixed(2)}</p>
+              <p className="text-xs text-gray-400 mt-0.5">Etsy Ads (onsite + offsite)</p>
+            </div>
+            <div>
+              <p className="text-sm font-medium text-gray-500">% of Revenue</p>
+              <p className={`text-2xl font-semibold ${adPctOfRevenue > 25 ? 'text-red-600' : 'text-gray-900'}`}>
+                {adPctOfRevenue.toFixed(1)}%
+              </p>
+              <p className="text-xs text-gray-400 mt-0.5">of ${totalRevenue.toFixed(0)} revenue</p>
+            </div>
+            <div>
+              <p className="text-sm font-medium text-gray-500">ROAS</p>
+              <p className={`text-2xl font-semibold ${roas < 4 ? 'text-amber-600' : 'text-green-600'}`}>
+                {roas.toFixed(1)}×
+              </p>
+              <p className="text-xs text-gray-400 mt-0.5">revenue per $1 of ad spend</p>
+            </div>
+          </div>
+        </div>
+      )}
+
       {/* Charts Row */}
       <div className="grid grid-cols-1 lg:grid-cols-2 gap-6 mb-8">
         {/* Revenue Chart */}

client/src/pages/Products.tsx

@@ -30,6 +30,7 @@ const Products = () => {
   const [showDeleteConfirm, setShowDeleteConfirm] = useState<string | null>(null);
   const [searchTerm, setSearchTerm] = useState('');
   const [selectedCategory, setSelectedCategory] = useState('all');
+  const [showMissingCostsOnly, setShowMissingCostsOnly] = useState(false);
   const fileInputRef = useRef<HTMLInputElement>(null);
   
   const [formData, setFormData] = useState<ProductFormData>({
@@ -264,11 +265,18 @@ const Products = () => {
     });
   };
 
+  // A product "needs costs" when neither printing nor material cost is set —
+  // common for items just pulled in from the Etsy catalog sync
+  const needsCosts = (p: typeof products[number]) =>
+    !((p.printingCost || 0) > 0) && !((p.costOfGoods || 0) > 0);
+  const missingCostsCount = products.filter(needsCosts).length;
+
   const filteredProducts = products.filter(product => {
     const matchesSearch = product.title.toLowerCase().includes(searchTerm.toLowerCase()) ||
                          product.sku.toLowerCase().includes(searchTerm.toLowerCase());
     const matchesCategory = selectedCategory === 'all' || product.category === selectedCategory;
-    return matchesSearch && matchesCategory;
+    const matchesMissing = !showMissingCostsOnly || needsCosts(product);
+    return matchesSearch && matchesCategory && matchesMissing;
   });
 
   return (
@@ -350,6 +358,19 @@ const Products = () => {
             <option key={cat} value={cat}>{cat}</option>
           ))}
         </select>
+        {missingCostsCount > 0 && (
+          <button
+            onClick={() => setShowMissingCostsOnly(v => !v)}
+            className={`flex items-center gap-2 px-4 py-2 rounded-lg border text-sm whitespace-nowrap ${
+              showMissingCostsOnly
+                ? 'bg-amber-600 text-white border-amber-600'
+                : 'bg-amber-50 text-amber-700 border-amber-200 hover:bg-amber-100'
+            }`}
+            title="Products with no printing or material cost set"
+          >
+            ⚠ Missing costs ({missingCostsCount})
+          </button>
+        )}
       </div>
 
       {/* Add Product Form Modal */}
@@ -522,6 +543,11 @@ const Products = () => {
                     <span className="inline-block bg-blue-100 text-blue-800 text-xs px-2 py-1 rounded-full mt-1">
                       {product.category}
                     </span>
+                    {needsCosts(product) && (
+                      <span className="inline-block bg-amber-100 text-amber-800 text-xs px-2 py-1 rounded-full mt-1 ml-1">
+                        ⚠ No cost set
+                      </span>
+                    )}
                   </div>
                   <div className="flex gap-2">
                     <button 

client/src/pages/ProfitAnalysis.tsx

@@ -2,6 +2,7 @@ import { useState, useMemo } from 'react';
 import { useSelector } from 'react-redux';
 import { RootState } from '../store';
 import ProfitAnalysisService, { DateRangeOption } from '../utils/profitAnalysisService';
+import { enrichOrderItemsWithCosts, orderNetRevenue } from '../utils/orderCalculations';
 import { TrendingUp, DollarSign, Package, Target, BarChart3, ChevronDown, ChevronRight } from 'lucide-react';
 
 const ProfitAnalysis = () => {
@@ -14,7 +15,7 @@ const ProfitAnalysis = () => {
   });
   const [customStartDate, setCustomStartDate] = useState('');
   const [customEndDate, setCustomEndDate] = useState('');
-  const [selectedView, setSelectedView] = useState<'overview' | 'trends' | 'products' | 'orders'>('overview');
+  const [selectedView, setSelectedView] = useState<'overview' | 'trends' | 'products' | 'orders' | 'pl'>('overview');
   const [expandedOrder, setExpandedOrder] = useState<string | null>(null);
   const [orderSortBy, setOrderSortBy] = useState<'date' | 'profit' | 'margin' | 'revenue'>('date');
   const [orderFilterCategory, setOrderFilterCategory] = useState<'all' | 'excellent' | 'good' | 'average' | 'poor' | 'loss'>('all');
@@ -39,6 +40,37 @@ const ProfitAnalysis = () => {
     return ProfitAnalysisService.calculateProfitMetrics(filteredOrders, products || [], filteredExpenses);
   }, [filteredOrders, products, filteredExpenses]);
 
+  // Profit & loss statement + indicative GST summary for the selected period
+  const plData = useMemo(() => {
+    const revenue = filteredOrders.reduce((s, o) => s + orderNetRevenue(o), 0);
+    let printing = 0;
+    let materials = 0;
+    let gstOnSales = 0;
+    filteredOrders.forEach(o => {
+      const items = enrichOrderItemsWithCosts(o.items || [], products || []);
+      printing += items.reduce((s, it) => s + (it.printingCost || 0) * (it.quantity || 1), 0);
+      materials += items.reduce((s, it) => s + (it.costOfGoods || 0) * (it.quantity || 1), 0);
+      gstOnSales += (o as any).tax || 0;
+    });
+    const cogs = printing + materials;
+    const grossProfit = revenue - cogs;
+
+    const byCategory: Record<string, number> = {};
+    filteredExpenses.forEach(e => {
+      const cat = e.category || 'Other';
+      byCategory[cat] = (byCategory[cat] || 0) + (e.amount || 0);
+    });
+    const operatingExpenses = Object.values(byCategory).reduce((s, v) => s + v, 0);
+    const netProfit = grossProfit - operatingExpenses;
+    const gstPaidOnFees = byCategory['Taxes & GST'] || 0;
+
+    return {
+      revenue, printing, materials, cogs, grossProfit,
+      byCategory, operatingExpenses, netProfit,
+      gstOnSales, gstPaidOnFees, netGst: gstOnSales - gstPaidOnFees,
+    };
+  }, [filteredOrders, filteredExpenses, products]);
+
   // Top performing products analysis
   const productPerformance = useMemo(() => {
     return ProfitAnalysisService.getTopPerformingProducts(filteredOrders, products || [], 10);
@@ -205,13 +237,23 @@ const ProfitAnalysis = () => {
         <button
           onClick={() => setSelectedView('orders')}
           className={`px-4 py-2 rounded-lg font-medium ${
-            selectedView === 'orders' 
+            selectedView === 'orders'
-              ? 'bg-blue-600 text-white' 
+              ? 'bg-blue-600 text-white'
               : 'bg-gray-100 text-gray-700 hover:bg-gray-200'
           }`}
         >
           Orders
         </button>
+        <button
+          onClick={() => setSelectedView('pl')}
+          className={`px-4 py-2 rounded-lg font-medium ${
+            selectedView === 'pl'
+              ? 'bg-blue-600 text-white'
+              : 'bg-gray-100 text-gray-700 hover:bg-gray-200'
+          }`}
+        >
+          P&L / GST
+        </button>
       </div>
 
       {/* Overview Metrics Cards */}
@@ -596,6 +638,91 @@ const ProfitAnalysis = () => {
           </div>
         </>
       )}
+
+      {/* P&L / GST */}
+      {selectedView === 'pl' && (
+        <div className="grid grid-cols-1 lg:grid-cols-3 gap-6">
+          {/* Profit & Loss statement */}
+          <div className="lg:col-span-2 bg-white rounded-lg shadow p-6">
+            <h3 className="text-lg font-semibold text-gray-900 mb-1">Profit &amp; Loss</h3>
+            <p className="text-sm text-gray-500 mb-4">
+              {ProfitAnalysisService.getDateRangeLabel(dateRange, orders || [])}
+            </p>
+
+            <div className="divide-y divide-gray-100 text-sm">
+              <div className="flex justify-between py-2">
+                <span className="font-medium text-gray-900">Revenue (net of refunds)</span>
+                <span className="font-medium text-gray-900">{formatCurrency(plData.revenue)}</span>
+              </div>
+
+              <div className="py-2">
+                <div className="flex justify-between text-gray-500">
+                  <span>Cost of goods sold</span>
+                  <span>({formatCurrency(plData.cogs)})</span>
+                </div>
+                <div className="flex justify-between text-gray-500 pl-4 text-xs mt-1">
+                  <span>Printing</span><span>({formatCurrency(plData.printing)})</span>
+                </div>
+                <div className="flex justify-between text-gray-500 pl-4 text-xs">
+                  <span>Materials</span><span>({formatCurrency(plData.materials)})</span>
+                </div>
+              </div>
+
+              <div className="flex justify-between py-2">
+                <span className="font-medium text-gray-900">Gross profit</span>
+                <span className="font-medium text-gray-900">{formatCurrency(plData.grossProfit)}</span>
+              </div>
+
+              <div className="py-2">
+                <div className="flex justify-between text-gray-700 font-medium mb-1">
+                  <span>Operating expenses</span>
+                  <span>({formatCurrency(plData.operatingExpenses)})</span>
+                </div>
+                {Object.entries(plData.byCategory)
+                  .sort((a, b) => b[1] - a[1])
+                  .map(([cat, amt]) => (
+                    <div key={cat} className="flex justify-between text-gray-500 pl-4 text-xs">
+                      <span>{cat}</span><span>({formatCurrency(amt)})</span>
+                    </div>
+                  ))}
+              </div>
+
+              <div className="flex justify-between py-3">
+                <span className="text-base font-bold text-gray-900">Net profit</span>
+                <span className={`text-base font-bold ${plData.netProfit >= 0 ? 'text-green-600' : 'text-red-600'}`}>
+                  {formatCurrency(plData.netProfit)}
+                </span>
+              </div>
+            </div>
+          </div>
+
+          {/* GST summary */}
+          <div className="bg-white rounded-lg shadow p-6">
+            <h3 className="text-lg font-semibold text-gray-900 mb-1">GST Summary</h3>
+            <p className="text-sm text-gray-500 mb-4">Indicative — confirm against your BAS</p>
+
+            <div className="space-y-3 text-sm">
+              <div className="flex justify-between">
+                <span className="text-gray-600">GST on sales (collected by Etsy)</span>
+                <span className="font-medium text-gray-900">{formatCurrency(plData.gstOnSales)}</span>
+              </div>
+              <div className="flex justify-between">
+                <span className="text-gray-600">GST on Etsy fees (paid)</span>
+                <span className="font-medium text-gray-900">{formatCurrency(plData.gstPaidOnFees)}</span>
+              </div>
+              <div className="flex justify-between border-t border-gray-100 pt-3">
+                <span className="font-medium text-gray-900">Net GST position</span>
+                <span className="font-medium text-gray-900">{formatCurrency(plData.netGst)}</span>
+              </div>
+            </div>
+
+            <p className="text-xs text-gray-400 mt-4">
+              Etsy generally collects and remits GST on AU sales on your behalf. This summary is for
+              your records, not tax advice — check the figures against your Etsy statements and BAS.
+            </p>
+          </div>
+        </div>
+      )}
     </div>
   );
 };

client/src/pages/Settings.tsx

@@ -3,6 +3,7 @@ import { useDispatch } from 'react-redux';
 import { DataManager } from '../utils/dataManager';
 import { setOrders } from '../store/slices/orderSlice';
 import { setProducts } from '../store/slices/productSlice';
+import { setCustomers } from '../store/slices/customerSlice';
 import { MissingProductsModal } from '../components/MissingProductsModal';
 import { Trash2, Download, RefreshCw, AlertTriangle, Database, Store, Link2, Unlink, Wrench, Package } from 'lucide-react';
 import toast from 'react-hot-toast';
@@ -129,8 +130,11 @@ const Settings = () => {
     setUnknownDebits([]);
     try {
       const res = await api.post('/etsy/sync');
-      const { created, updated, unmatchedItems: unmatched, receiptsSeen, ledger, legacyEtsyExpenses: legacy, dedupedFees } = res.data;
+      const { created, updated, unmatchedItems: unmatched, receiptsSeen, customersUpserted, ledger, legacyEtsyExpenses: legacy, dedupedFees } = res.data;
       toast.success(`Synced ${receiptsSeen} Etsy orders: ${created} new, ${updated} updated`);
+      if (customersUpserted > 0) {
+        toast.success(`Updated ${customersUpserted} customer record(s)`);
+      }
       if (dedupedFees > 0) {
         toast.success(`Cleaned up ${dedupedFees} duplicate fee expense(s) from earlier syncs`);
       }
@@ -142,9 +146,13 @@ const Settings = () => {
       if (unmatched?.length > 0) {
         setUnmatchedItems(unmatched);
       }
-      // Refresh orders in the app
+      // Refresh orders and customers in the app
-      const ordersRes = await api.get('/orders?limit=1000');
+      const [ordersRes, customersRes] = await Promise.all([
+        api.get('/orders?limit=1000'),
+        api.get('/customers?limit=1000'),
+      ]);
       dispatch(setOrders(ordersRes.data.orders));
+      dispatch(setCustomers(customersRes.data.customers));
       loadEtsyStatus();
     } catch (error: any) {
       toast.error(error.response?.data?.message || 'Etsy sync failed');

client/src/utils/profitAnalysisService.ts

@@ -390,9 +390,26 @@ export class ProfitAnalysisService {
         type: 'year' as const
       }));
 
+    // Australian financial years (Jul–Jun), expressed as custom date ranges so
+    // the existing range filter handles them
+    const fyStarts = new Set<number>();
+    orders.forEach(order => {
+      const date = new Date(order.dateOrdered);
+      fyStarts.add(date.getMonth() >= 6 ? date.getFullYear() : date.getFullYear() - 1);
+    });
+    const fyOptions: DateRangeOption[] = Array.from(fyStarts)
+      .sort((a, b) => b - a)
+      .slice(0, 5)
+      .map(start => ({
+        value: `${start}-07-01_${start + 1}-06-30`,
+        label: `FY ${start}–${String(start + 1).slice(2)}`,
+        type: 'custom' as const,
+      }));
+
     // Combine all options with separators
     return [
       ...options,
+      ...fyOptions,
       ...monthOptions,
       ...quarterOptions,
       ...yearOptions

server/src/models/Customer.ts

@@ -21,7 +21,8 @@ export interface ICustomer extends Document {
 
 const CustomerSchema: Schema = new Schema({
   name: { type: String, required: true, trim: true },
-  email: { type: String, required: true, trim: true, lowercase: true },
+  // Not required: Etsy doesn't always expose a buyer email via the API
+  email: { type: String, trim: true, lowercase: true, default: '' },
   etsyUserId: { type: String },
   address: {
     street1: { type: String },

server/src/services/etsyApi.ts

@@ -3,6 +3,7 @@ import { IEtsyConnection } from '../models/EtsyConnection';
 import Order from '../models/Order';
 import Product, { IProduct } from '../models/Product';
 import Expense from '../models/Expense';
+import Customer from '../models/Customer';
 
 const ETSY_API_BASE = 'https://api.etsy.com/v3';
 const ETSY_TOKEN_URL = 'https://api.etsy.com/v3/public/oauth/token';
@@ -214,11 +215,77 @@ export interface SyncResult {
   updated: number;
   unmatchedItems: string[];
   receiptsSeen: number;
+  customersUpserted: number;
 }
 
+interface BuyerAgg {
+  etsyUserId?: string;
+  name: string;
+  email: string;
+  address: any;
+  totalOrders: number;
+  totalSpent: number;
+}
+
+// Accumulate one receipt into its buyer's running totals (net of refunds)
+const accumulateBuyer = (buyers: Map<string, BuyerAgg>, receipt: any): void => {
+  const key = String(receipt.buyer_user_id || receipt.buyer_email || receipt.name || 'unknown');
+  const net = Math.max(0, money(receipt.grandtotal) - refundTotalOf(receipt));
+
+  const b: BuyerAgg = buyers.get(key) || {
+    etsyUserId: receipt.buyer_user_id ? String(receipt.buyer_user_id) : undefined,
+    name: 'Etsy Customer',
+    email: '',
+    address: {},
+    totalOrders: 0,
+    totalSpent: 0,
+  };
+  b.totalOrders += 1;
+  b.totalSpent += net;
+  if (receipt.name) b.name = receipt.name;
+  if (receipt.buyer_email) b.email = receipt.buyer_email;
+  b.address = {
+    street1: receipt.first_line,
+    street2: receipt.second_line,
+    city: receipt.city,
+    state: receipt.state,
+    zipCode: receipt.zip,
+    country: receipt.country_iso,
+  };
+  buyers.set(key, b);
+};
+
+// Idempotently upsert customers from accumulated buyer totals (set, not $inc)
+const upsertCustomers = async (connection: IEtsyConnection, buyers: Map<string, BuyerAgg>): Promise<number> => {
+  let count = 0;
+  for (const b of buyers.values()) {
+    const filter = b.etsyUserId
+      ? { userId: connection.userId, etsyUserId: b.etsyUserId }
+      : { userId: connection.userId, name: b.name, email: b.email };
+    await Customer.findOneAndUpdate(
+      filter,
+      {
+        $set: {
+          userId: connection.userId,
+          name: b.name,
+          email: b.email,
+          etsyUserId: b.etsyUserId,
+          address: b.address,
+          totalOrders: b.totalOrders,
+          totalSpent: b.totalSpent,
+        },
+      },
+      { upsert: true, new: true, setDefaultsOnInsert: true }
+    );
+    count++;
+  }
+  return count;
+};
+
 export const syncReceipts = async (creds: EtsyCredentials, connection: IEtsyConnection): Promise<SyncResult> => {
   const products = await Product.find({ userId: connection.userId });
-  const result: SyncResult = { created: 0, updated: 0, unmatchedItems: [], receiptsSeen: 0 };
+  const result: SyncResult = { created: 0, updated: 0, unmatchedItems: [], receiptsSeen: 0, customersUpserted: 0 };
+  const buyers = new Map<string, BuyerAgg>();
 
   const limit = 100;
   let offset = 0;
@@ -235,12 +302,15 @@ export const syncReceipts = async (creds: EtsyCredentials, connection: IEtsyConn
     for (const receipt of receipts) {
       result.receiptsSeen++;
       await upsertOrderFromReceipt(connection, receipt, products, result);
+      accumulateBuyer(buyers, receipt);
     }
 
     offset += receipts.length;
     if (offset >= (page.count || 0)) break;
   }
 
+  result.customersUpserted = await upsertCustomers(connection, buyers);
+
   connection.lastSyncedAt = new Date();
   await connection.save();
   return result;