Three separate defects made the financial figures wrong.

1. Refunds were counted as revenue. Eighteen queries summed payments on
   status='confirmed' with no direction filter, so outbound refunds were
   added to income across the dashboard, the revenue/product/subscription
   widgets, the financial report, the print report and ReportService.
   That inflated revenue by 40,048 EGP all-time, 32,510 this month.

2. Refunds were simultaneously counted as an expense. The refunded
   original already drops out of revenue when its status becomes
   'refunded', so adding the outbound payment to expenses deducted the
   same money a second time. Refunds are now contra-revenue: the revenue
   card shows gross collected, refunds, and the net, and the expense side
   no longer includes them.

3. Expenses were presented as vague lumps, the worst being "مدفوعات أخرى"
   — which was in fact customer refunds. The breakdown is now one line
   per real cost (payroll, facility rent, purchases, and each expense
   category separately), sorted by size, each stating where it comes
   from.

Payroll was missing from expenses entirely; approved and paid payslips
plus trainer compensation are now included, scoped by branch through the
trainer's employee record.
Co-Authored-By: Claude Opus 5 <noreply@anthropic.com>