diff --git a/queries.py b/queries.py
index 257a8ac..5ae4466 100644
--- a/queries.py
+++ b/queries.py
@@ -1,6 +1,8 @@
 """
 SQL Queries for Data Intelligence Report
-All queries use the existing views: fact_vfacturi2, fact_vfacturi_detalii, vstoc, vrul
+OPTIMIZED: All queries use base tables (vanzari, vanzari_detalii) with Oracle hints
+           for index usage (IDX_VANZARI_NR) instead of views (fact_vfacturi2, fact_vfacturi_detalii).
+           Other views: vstoc, vrul are still used where appropriate.
 
 IMPORTANT: Price calculation considers pret_cu_tva flag:
 - If pret_cu_tva = 1: price includes VAT, must divide by (1 + proc_tvav/100)
@@ -9,13 +11,13 @@ Formula: CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.
 """
 
 # =============================================================================
-# 1. MARJA PER CLIENT
+# 1. MARJA PER CLIENT (OPTIMIZAT - folosește tabele de bază + indexuri)
 # =============================================================================
 MARJA_PER_CLIENT = """
-SELECT
+SELECT /*+ LEADING(f d) USE_NL(d) INDEX(f IDX_VANZARI_NR) */
     f.id_part,
-    f.client,
-    f.cod_fiscal,
+    p.denumire AS client,
+    p.cod_fiscal,
     COUNT(DISTINCT f.id_vanzare) AS nr_facturi,
     ROUND(SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END), 2) AS vanzari_fara_tva,
     ROUND(SUM(d.cantitate * d.pret_achizitie), 2) AS cost_total,
@@ -25,25 +27,25 @@ SELECT
         THEN SUM(d.cantitate * (CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END - d.pret_achizitie)) * 100.0 / SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END)
         ELSE 0 END
     , 2) AS procent_marja
-FROM fact_vfacturi2 f
-JOIN fact_vfacturi_detalii d ON d.id_vanzare = f.id_vanzare
+FROM vanzari f
+JOIN vanzari_detalii d ON d.id_vanzare = f.id_vanzare AND d.sters = 0
+LEFT JOIN nom_parteneri p ON f.id_part = p.id_part
 WHERE f.sters = 0
-  AND d.sters = 0
   AND f.tip > 0
   AND f.tip NOT IN (7, 8, 9, 24)
-  AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -:months)
-GROUP BY f.id_part, f.client, f.cod_fiscal
+  AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE, 'MM'), -:months)
+GROUP BY f.id_part, p.denumire, p.cod_fiscal
 ORDER BY marja_bruta DESC
 """
 
 # =============================================================================
-# 2. CLIENȚI CU MARJĂ MICĂ (sub prag)
+# 2. CLIENȚI CU MARJĂ MICĂ (sub prag) - OPTIMIZAT
 # =============================================================================
 CLIENTI_MARJA_MICA = """
 SELECT * FROM (
-    SELECT
-        f.client,
-        f.cod_fiscal,
+    SELECT /*+ LEADING(f d) USE_NL(d) INDEX(f IDX_VANZARI_NR) */
+        p.denumire AS client,
+        p.cod_fiscal,
         ROUND(SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END), 2) AS vanzari_fara_tva,
         ROUND(SUM(d.cantitate * (CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END - d.pret_achizitie)), 2) AS marja_bruta,
         ROUND(
@@ -51,12 +53,13 @@ SELECT * FROM (
             THEN SUM(d.cantitate * (CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END - d.pret_achizitie)) * 100.0 / SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END)
             ELSE 0 END
         , 2) AS procent_marja
-    FROM fact_vfacturi2 f
-    JOIN fact_vfacturi_detalii d ON d.id_vanzare = f.id_vanzare
-    WHERE f.sters = 0 AND d.sters = 0
+    FROM vanzari f
+    JOIN vanzari_detalii d ON d.id_vanzare = f.id_vanzare AND d.sters = 0
+    LEFT JOIN nom_parteneri p ON f.id_part = p.id_part
+    WHERE f.sters = 0
       AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
-      AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -:months)
-    GROUP BY f.id_part, f.client, f.cod_fiscal
+      AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE, 'MM'), -:months)
+    GROUP BY f.id_part, p.denumire, p.cod_fiscal
     HAVING SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END) > :min_sales
 )
 WHERE procent_marja < :margin_threshold
@@ -64,12 +67,12 @@ ORDER BY vanzari_fara_tva DESC
 """
 
 # =============================================================================
-# 3. MARJA PER CATEGORIE (Grupă + Subgrupă)
+# 3. MARJA PER CATEGORIE (Grupă + Subgrupă) - OPTIMIZAT
 # =============================================================================
 MARJA_PER_CATEGORIE = """
-SELECT
+SELECT /*+ LEADING(f d) USE_NL(d) INDEX(f IDX_VANZARI_NR) */
     NVL(sg.grupa, 'NECLASIFICAT') AS grupa,
-    NVL(d.subgrupa, 'NECLASIFICAT') AS subgrupa,
+    NVL(sg.subgrupa, 'NECLASIFICAT') AS subgrupa,
     COUNT(DISTINCT f.id_vanzare) AS nr_facturi,
     ROUND(SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END), 2) AS vanzari_fara_tva,
     ROUND(SUM(d.cantitate * d.pret_achizitie), 2) AS cost_total,
@@ -79,21 +82,22 @@ SELECT
         THEN SUM(d.cantitate * (CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END - d.pret_achizitie)) * 100.0 / SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END)
         ELSE 0 END
     , 2) AS procent_marja
-FROM fact_vfacturi2 f
-JOIN fact_vfacturi_detalii d ON d.id_vanzare = f.id_vanzare
-LEFT JOIN vgest_art_sbgr sg ON d.id_subgrupa = sg.id_subgrupa
-WHERE f.sters = 0 AND d.sters = 0
+FROM vanzari f
+JOIN vanzari_detalii d ON d.id_vanzare = f.id_vanzare AND d.sters = 0
+LEFT JOIN nom_articole art ON d.id_articol = art.id_articol
+LEFT JOIN vgest_art_sbgr sg ON art.id_subgrupa = sg.id_subgrupa
+WHERE f.sters = 0
   AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
-  AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -:months)
-GROUP BY sg.id_grupa, sg.grupa, d.id_subgrupa, d.subgrupa
+  AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE, 'MM'), -:months)
+GROUP BY sg.id_grupa, sg.grupa, art.id_subgrupa, sg.subgrupa
 ORDER BY vanzari_fara_tva DESC
 """
 
 # =============================================================================
-# 4. PRODUCȚIE PROPRIE vs MARFĂ REVÂNDUTĂ
+# 4. PRODUCȚIE PROPRIE vs MARFĂ REVÂNDUTĂ - OPTIMIZAT
 # =============================================================================
 PRODUCTIE_VS_REVANZARE = """
-SELECT
+SELECT /*+ LEADING(f d) USE_NL(d) INDEX(f IDX_VANZARI_NR) */
     CASE
         WHEN d.cont IN ('341', '345') THEN 'Producție proprie'
         WHEN d.cont = '301' THEN 'Materii prime'
@@ -107,11 +111,11 @@ SELECT
         THEN SUM(d.cantitate * (CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END - d.pret_achizitie)) * 100.0 / SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END)
         ELSE 0 END
     , 2) AS procent_marja
-FROM fact_vfacturi2 f
-JOIN fact_vfacturi_detalii d ON d.id_vanzare = f.id_vanzare
-WHERE f.sters = 0 AND d.sters = 0
+FROM vanzari f
+JOIN vanzari_detalii d ON d.id_vanzare = f.id_vanzare AND d.sters = 0
+WHERE f.sters = 0
   AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
-  AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -:months)
+  AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE, 'MM'), -:months)
 GROUP BY CASE
     WHEN d.cont IN ('341', '345') THEN 'Producție proprie'
     WHEN d.cont = '301' THEN 'Materii prime'
@@ -125,18 +129,21 @@ ORDER BY vanzari_fara_tva DESC
 # =============================================================================
 DISPERSIE_PRETURI = """
 WITH preturi_detalii AS (
-    SELECT
+    SELECT /*+ LEADING(f d) USE_NL(d) INDEX(f IDX_VANZARI_NR) */
         d.id_articol,
-        d.denumire,
-        d.subgrupa,
+        a.denumire,
+        g.subgrupa,
         f.id_part,
-        f.client,
+        p.denumire as client,
         CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END AS pret_fara_tva,
         d.cantitate,
         MIN(CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END) OVER (PARTITION BY d.id_articol) AS pret_min_global
-    FROM fact_vfacturi2 f
-    JOIN fact_vfacturi_detalii d ON d.id_vanzare = f.id_vanzare
-    WHERE f.sters = 0 AND d.sters = 0
+    FROM vanzari f
+    JOIN vanzari_detalii d ON d.id_vanzare = f.id_vanzare AND d.sters = 0
+    LEFT JOIN nom_parteneri p ON f.id_part = p.id_part
+    LEFT JOIN nom_articole a ON d.id_articol = a.id_articol
+    LEFT JOIN gest_art_sbgr g ON a.id_subgrupa = g.id_subgrupa
+    WHERE f.sters = 0
       AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
       AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -:months)
       AND d.pret > 0
@@ -206,23 +213,25 @@ FETCH FIRST 100 ROWS ONLY
 """
 
 # =============================================================================
-# 7. VÂNZĂRI SUB COST (ALERTĂ CRITICĂ)
+# 7. VÂNZĂRI SUB COST (ALERTĂ CRITICĂ) - OPTIMIZAT
 # =============================================================================
 VANZARI_SUB_COST = """
-SELECT
+SELECT /*+ LEADING(f d) USE_NL(d) INDEX(f IDX_VANZARI_NR) */
     f.data_act,
     f.serie_act || ' ' || f.numar_act AS factura,
-    f.client,
-    d.denumire AS produs,
+    p.denumire AS client,
+    NVL2(d.id_articol, art.denumire, d.explicatie) AS produs,
     d.cantitate,
     ROUND(CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END, 2) AS pret_vanzare,
     ROUND(d.pret_achizitie, 2) AS cost,
     ROUND((CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END - d.pret_achizitie) * d.cantitate, 2) AS pierdere
-FROM fact_vfacturi2 f
-JOIN fact_vfacturi_detalii d ON d.id_vanzare = f.id_vanzare
-WHERE f.sters = 0 AND d.sters = 0
+FROM vanzari f
+JOIN vanzari_detalii d ON d.id_vanzare = f.id_vanzare AND d.sters = 0
+LEFT JOIN nom_parteneri p ON f.id_part = p.id_part
+LEFT JOIN nom_articole art ON d.id_articol = art.id_articol
+WHERE f.sters = 0
   AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
-  AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -:months)
+  AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE, 'MM'), -:months)
   AND d.pret_achizitie > 0
   AND d.pret > 0
   AND CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END < d.pret_achizitie
@@ -235,20 +244,21 @@ FETCH FIRST 100 ROWS ONLY
 # =============================================================================
 TRENDING_CLIENTI = """
 WITH vanzari_perioade AS (
-    SELECT
+    SELECT /*+ LEADING(f d) USE_NL(d) INDEX(f IDX_VANZARI_NR) */
         f.id_part,
-        f.client,
+        p.denumire AS client,
         SUM(CASE WHEN f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -12)
             THEN d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END ELSE 0 END) AS vanzari_an_curent,
         SUM(CASE WHEN f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -24)
                  AND f.data_act < ADD_MONTHS(TRUNC(SYSDATE), -12)
             THEN d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END ELSE 0 END) AS vanzari_an_trecut
-    FROM fact_vfacturi2 f
-    JOIN fact_vfacturi_detalii d ON d.id_vanzare = f.id_vanzare
-    WHERE f.sters = 0 AND d.sters = 0
+    FROM vanzari f
+    JOIN vanzari_detalii d ON d.id_vanzare = f.id_vanzare AND d.sters = 0
+    LEFT JOIN nom_parteneri p ON f.id_part = p.id_part
+    WHERE f.sters = 0
       AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
       AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -24)
-    GROUP BY f.id_part, f.client
+    GROUP BY f.id_part, p.denumire
 )
 SELECT
     client,
@@ -276,24 +286,26 @@ ORDER BY variatie_procent DESC NULLS LAST
 # =============================================================================
 CONCENTRARE_CLIENTI = """
 WITH total_vanzari AS (
-    SELECT SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END) AS total
-    FROM fact_vfacturi2 f
-    JOIN fact_vfacturi_detalii d ON d.id_vanzare = f.id_vanzare
-    WHERE f.sters = 0 AND d.sters = 0
+    SELECT /*+ LEADING(f d) USE_NL(d) INDEX(f IDX_VANZARI_NR) */
+        SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END) AS total
+    FROM vanzari f
+    JOIN vanzari_detalii d ON d.id_vanzare = f.id_vanzare AND d.sters = 0
+    WHERE f.sters = 0
       AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
       AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -:months)
 ),
 vanzari_client AS (
-    SELECT
-        f.client,
+    SELECT /*+ LEADING(f d) USE_NL(d) INDEX(f IDX_VANZARI_NR) */
+        p.denumire AS client,
         SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END) AS vanzari,
         ROW_NUMBER() OVER (ORDER BY SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END) DESC) AS rn
-    FROM fact_vfacturi2 f
-    JOIN fact_vfacturi_detalii d ON d.id_vanzare = f.id_vanzare
-    WHERE f.sters = 0 AND d.sters = 0
+    FROM vanzari f
+    JOIN vanzari_detalii d ON d.id_vanzare = f.id_vanzare AND d.sters = 0
+    LEFT JOIN nom_parteneri p ON f.id_part = p.id_part
+    WHERE f.sters = 0
       AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
       AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -:months)
-    GROUP BY f.id_part, f.client
+    GROUP BY f.id_part, p.denumire
 ),
 top_clienti AS (
     SELECT
@@ -556,10 +568,10 @@ WHERE s.cant > 0
 # 16. TOP PRODUSE DUPĂ VÂNZĂRI
 # =============================================================================
 TOP_PRODUSE = """
-SELECT
-    d.denumire AS produs,
-    NVL(d.subgrupa, 'NECLASIFICAT') AS subgrupa,
-    d.um,
+SELECT /*+ LEADING(f d) USE_NL(d) INDEX(f IDX_VANZARI_NR) */
+    NVL2(d.id_articol, a.denumire, d.explicatie) AS produs,
+    NVL(g.subgrupa, 'NECLASIFICAT') AS subgrupa,
+    a.um,
     ROUND(SUM(d.cantitate), 2) AS cantitate_vanduta,
     ROUND(SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END), 2) AS valoare_vanzari,
     ROUND(SUM(d.cantitate * (CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END - d.pret_achizitie)), 2) AS marja_bruta,
@@ -568,22 +580,24 @@ SELECT
         THEN SUM(d.cantitate * (CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END - d.pret_achizitie)) * 100.0 / SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END)
         ELSE 0 END
     , 2) AS procent_marja
-FROM fact_vfacturi2 f
-JOIN fact_vfacturi_detalii d ON d.id_vanzare = f.id_vanzare
-WHERE f.sters = 0 AND d.sters = 0
+FROM vanzari f
+JOIN vanzari_detalii d ON d.id_vanzare = f.id_vanzare AND d.sters = 0
+LEFT JOIN nom_articole a ON d.id_articol = a.id_articol
+LEFT JOIN gest_art_sbgr g ON a.id_subgrupa = g.id_subgrupa
+WHERE f.sters = 0
   AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
   AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -:months)
-GROUP BY d.id_articol, d.denumire, d.subgrupa, d.um
+GROUP BY d.id_articol, NVL2(d.id_articol, a.denumire, d.explicatie), g.subgrupa, a.um
 ORDER BY valoare_vanzari DESC
 FETCH FIRST 50 ROWS ONLY
 """
 
 # =============================================================================
-# 17. MARJA PER GESTIUNE (doar articole gestionabile)
+# 17. MARJA PER GESTIUNE (doar articole gestionabile) - OPTIMIZAT
 # =============================================================================
 MARJA_PER_GESTIUNE = """
-SELECT
-    d.nume_gestiune,
+SELECT /*+ LEADING(f d) USE_NL(d) INDEX(f IDX_VANZARI_NR) */
+    g.nume_gestiune,
     COUNT(DISTINCT f.id_vanzare) AS nr_facturi,
     ROUND(SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END), 2) AS vanzari_fara_tva,
     ROUND(SUM(d.cantitate * (CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END - d.pret_achizitie)), 2) AS marja_bruta,
@@ -592,25 +606,26 @@ SELECT
         THEN SUM(d.cantitate * (CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END - d.pret_achizitie)) * 100.0 / SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END)
         ELSE 0 END
     , 2) AS procent_marja
-FROM fact_vfacturi2 f
-JOIN fact_vfacturi_detalii d ON d.id_vanzare = f.id_vanzare
+FROM vanzari f
+JOIN vanzari_detalii d ON d.id_vanzare = f.id_vanzare AND d.sters = 0
+LEFT JOIN nom_gestiuni g ON d.id_gestiune = g.id_gestiune
 JOIN nom_articole a ON d.id_articol = a.id_articol
-WHERE f.sters = 0 AND d.sters = 0
+WHERE f.sters = 0
   AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
-  AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -:months)
+  AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE, 'MM'), -:months)
   AND NVL(a.in_stoc, 1) = 1
-GROUP BY d.id_gestiune, d.nume_gestiune
+GROUP BY d.id_gestiune, g.nume_gestiune
 ORDER BY vanzari_fara_tva DESC
 """
 
 # =============================================================================
-# 18. ARTICOLE NEGESTIONABILE (servicii, etc.)
+# 18. ARTICOLE NEGESTIONABILE (servicii, etc.) - OPTIMIZAT
 # =============================================================================
 ARTICOLE_NEGESTIONABILE = """
-SELECT
-    NVL(d.denumire, 'NECUNOSCUT') AS denumire,
-    NVL(d.subgrupa, 'NECLASIFICAT') AS subgrupa,
-    d.um,
+SELECT /*+ LEADING(f d) USE_NL(d) INDEX(f IDX_VANZARI_NR) */
+    NVL(art.denumire, d.explicatie) AS denumire,
+    NVL(sg.subgrupa, 'NECLASIFICAT') AS subgrupa,
+    art.um,
     COUNT(DISTINCT f.id_vanzare) AS nr_facturi,
     ROUND(SUM(d.cantitate), 2) AS cantitate_vanduta,
     ROUND(SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END), 2) AS vanzari_fara_tva,
@@ -621,14 +636,15 @@ SELECT
         THEN SUM(d.cantitate * (CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END - d.pret_achizitie)) * 100.0 / SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END)
         ELSE 0 END
     , 2) AS procent_marja
-FROM fact_vfacturi2 f
-JOIN fact_vfacturi_detalii d ON d.id_vanzare = f.id_vanzare
-JOIN nom_articole a ON d.id_articol = a.id_articol
-WHERE f.sters = 0 AND d.sters = 0
+FROM vanzari f
+JOIN vanzari_detalii d ON d.id_vanzare = f.id_vanzare AND d.sters = 0
+LEFT JOIN nom_articole art ON d.id_articol = art.id_articol
+LEFT JOIN vgest_art_sbgr sg ON art.id_subgrupa = sg.id_subgrupa
+WHERE f.sters = 0
   AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
-  AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -:months)
-  AND NVL(a.in_stoc, 0) = 0
-GROUP BY d.id_articol, d.denumire, d.subgrupa, d.um
+  AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE, 'MM'), -:months)
+  AND NVL(art.in_stoc, 0) = 0
+GROUP BY d.id_articol, art.denumire, d.explicatie, sg.subgrupa, art.um
 ORDER BY vanzari_fara_tva DESC
 """
 
@@ -889,6 +905,7 @@ sold_furnizori AS (
 SELECT
     'DSO (Zile incasare clienti)' AS indicator,
     ROUND(NVL(sc.total_creante, 0) * 365 / NULLIF(v.total_vanzari, 0), 0) AS zile,
+    '(Creante clienti x 365) / Vanzari anuale (cont 4111 x 365 / jurnal vanzari vjv2025)' AS formula,
     CASE
         WHEN NVL(sc.total_creante, 0) * 365 / NULLIF(v.total_vanzari, 0) > 60 THEN 'ALERTA'
         WHEN NVL(sc.total_creante, 0) * 365 / NULLIF(v.total_vanzari, 0) > 45 THEN 'ATENTIE'
@@ -899,6 +916,7 @@ UNION ALL
 SELECT
     'DPO (Zile plata furnizori)' AS indicator,
     ROUND(NVL(sf.total_datorii, 0) * 365 / NULLIF(a.total_achizitii, 0), 0) AS zile,
+    '(Datorii furnizori x 365) / Achizitii anuale (cont 401 x 365 / jurnal cumparari vjc2025)' AS formula,
     CASE
         WHEN NVL(sf.total_datorii, 0) * 365 / NULLIF(a.total_achizitii, 0) < 15 THEN 'ATENTIE'
         ELSE 'OK'
@@ -948,10 +966,11 @@ WITH metrici AS (
            AND b.an = EXTRACT(YEAR FROM SYSDATE)
            AND b.luna = EXTRACT(MONTH FROM SYSDATE)) AS stoc_curent,
         -- COGS din facturi (preț achiziție articole vândute)
-        (SELECT SUM(d.cantitate * d.pret_achizitie)
-         FROM fact_vfacturi2 f
-         JOIN fact_vfacturi_detalii d ON d.id_vanzare = f.id_vanzare
-         WHERE f.sters = 0 AND d.sters = 0
+        (SELECT /*+ LEADING(f d) USE_NL(d) INDEX(f IDX_VANZARI_NR) */
+                SUM(d.cantitate * d.pret_achizitie)
+         FROM vanzari f
+         JOIN vanzari_detalii d ON d.id_vanzare = f.id_vanzare AND d.sters = 0
+         WHERE f.sters = 0
            AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
            AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -12)) AS cogs_12_luni,
         -- Creanțe clienți
@@ -1015,18 +1034,21 @@ WITH metrici AS (
 SELECT
     'DIO (Zile stoc)' AS indicator,
     ROUND(NVL(m.stoc_curent, 0) * 365 / NULLIF(m.cogs_12_luni, 0), 0) AS zile,
+    '(Stoc x 365) / Cost marfuri vandute (clasa 3xx x 365 / cost achizitie 12 luni)' AS formula,
     'Zile medii pentru transformarea stocului in vanzare' AS explicatie
 FROM metrici m
 UNION ALL
 SELECT
     'DSO (Zile incasare)' AS indicator,
     ROUND(NVL(m.creante, 0) * 365 / NULLIF(m.vanzari_12_luni, 0), 0) AS zile,
+    '(Creante x 365) / Vanzari anuale (cont 4111 x 365 / jurnal vanzari vjv2025)' AS formula,
     'Zile medii pentru incasarea creantelor' AS explicatie
 FROM metrici m
 UNION ALL
 SELECT
     'DPO (Zile plata)' AS indicator,
     ROUND(NVL(m.datorii_furnizori, 0) * 365 / NULLIF(m.achizitii_12_luni, 0), 0) AS zile,
+    '(Datorii furnizori x 365) / Achizitii anuale (cont 401 x 365 / jurnal cumparari vjc2025)' AS formula,
     'Zile medii pentru plata furnizorilor' AS explicatie
 FROM metrici m
 UNION ALL
@@ -1037,16 +1059,17 @@ SELECT
         NVL(m.creante, 0) * 365 / NULLIF(m.vanzari_12_luni, 0) -
         NVL(m.datorii_furnizori, 0) * 365 / NULLIF(m.achizitii_12_luni, 0)
     , 0) AS zile,
+    'DIO + DSO - DPO (zile de la plata furnizor pana la incasare client)' AS formula,
     'DIO + DSO - DPO = zile de la plata furnizor pana la incasare client' AS explicatie
 FROM metrici m
 """
 
 # =============================================================================
-# 26. INDICATORI AGREGATI VENITURI (Revenue mix per linie de business)
+# 26. INDICATORI AGREGATI VENITURI (Revenue mix per linie de business) - OPTIMIZAT
 # =============================================================================
 INDICATORI_AGREGATI_VENITURI = """
 WITH vanzari_detaliate AS (
-    SELECT
+    SELECT /*+ LEADING(f d) USE_NL(d) INDEX(f IDX_VANZARI_NR) */
         CASE
             WHEN d.cont IN ('341', '345') THEN 'Productie proprie'
             WHEN d.cont = '301' THEN 'Materii prime'
@@ -1054,11 +1077,11 @@ WITH vanzari_detaliate AS (
         END AS linie_business,
         d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END AS vanzare,
         d.cantitate * (CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END - d.pret_achizitie) AS marja
-    FROM fact_vfacturi2 f
-    JOIN fact_vfacturi_detalii d ON d.id_vanzare = f.id_vanzare
-    WHERE f.sters = 0 AND d.sters = 0
+    FROM vanzari f
+    JOIN vanzari_detalii d ON d.id_vanzare = f.id_vanzare AND d.sters = 0
+    WHERE f.sters = 0
       AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
-      AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -:months)
+      AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE, 'MM'), -:months)
 ),
 total AS (
     SELECT SUM(vanzare) AS total_vanzari, SUM(marja) AS total_marja
@@ -1082,14 +1105,14 @@ ORDER BY vanzari_ron DESC
 # =============================================================================
 SEZONALITATE_LUNARA = """
 WITH vanzari_lunare AS (
-    SELECT
+    SELECT /*+ LEADING(f d) USE_NL(d) INDEX(f IDX_VANZARI_NR) */
         EXTRACT(MONTH FROM f.data_act) AS nr_luna,
         TO_CHAR(f.data_act, 'Month', 'NLS_DATE_LANGUAGE=ROMANIAN') AS luna,
         EXTRACT(YEAR FROM f.data_act) AS an,
         SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END) AS vanzari
-    FROM fact_vfacturi2 f
-    JOIN fact_vfacturi_detalii d ON d.id_vanzare = f.id_vanzare
-    WHERE f.sters = 0 AND d.sters = 0
+    FROM vanzari f
+    JOIN vanzari_detalii d ON d.id_vanzare = f.id_vanzare AND d.sters = 0
+    WHERE f.sters = 0
       AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
       AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -24)
     GROUP BY EXTRACT(MONTH FROM f.data_act), TO_CHAR(f.data_act, 'Month', 'NLS_DATE_LANGUAGE=ROMANIAN'), EXTRACT(YEAR FROM f.data_act)
@@ -1129,51 +1152,51 @@ ORDER BY s.nr_luna
 # =============================================================================
 PORTOFOLIU_CLIENTI = """
 WITH clienti_activi_3_luni AS (
-    SELECT COUNT(DISTINCT f.id_part) AS cnt
-    FROM fact_vfacturi2 f
+    SELECT /*+ INDEX(f IDX_VANZARI_NR) */ COUNT(DISTINCT f.id_part) AS cnt
+    FROM vanzari f
     WHERE f.sters = 0 AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
       AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -3)
 ),
 clienti_activi_12_luni AS (
-    SELECT COUNT(DISTINCT f.id_part) AS cnt
-    FROM fact_vfacturi2 f
+    SELECT /*+ INDEX(f IDX_VANZARI_NR) */ COUNT(DISTINCT f.id_part) AS cnt
+    FROM vanzari f
     WHERE f.sters = 0 AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
       AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -12)
 ),
 clienti_noi AS (
-    SELECT COUNT(DISTINCT f.id_part) AS cnt
-    FROM fact_vfacturi2 f
+    SELECT /*+ INDEX(f IDX_VANZARI_NR) */ COUNT(DISTINCT f.id_part) AS cnt
+    FROM vanzari f
     WHERE f.sters = 0 AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
       AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -12)
       AND f.id_part NOT IN (
-          SELECT DISTINCT f2.id_part
-          FROM fact_vfacturi2 f2
+          SELECT /*+ INDEX(f2 IDX_VANZARI_NR) */ DISTINCT f2.id_part
+          FROM vanzari f2
           WHERE f2.sters = 0 AND f2.tip > 0 AND f2.tip NOT IN (7, 8, 9, 24)
             AND f2.data_act < ADD_MONTHS(TRUNC(SYSDATE), -12)
       )
 ),
 clienti_pierduti AS (
-    SELECT COUNT(DISTINCT f.id_part) AS cnt
-    FROM fact_vfacturi2 f
+    SELECT /*+ INDEX(f IDX_VANZARI_NR) */ COUNT(DISTINCT f.id_part) AS cnt
+    FROM vanzari f
     WHERE f.sters = 0 AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
       AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -24)
       AND f.data_act < ADD_MONTHS(TRUNC(SYSDATE), -6)
       AND f.id_part NOT IN (
-          SELECT DISTINCT f2.id_part
-          FROM fact_vfacturi2 f2
+          SELECT /*+ INDEX(f2 IDX_VANZARI_NR) */ DISTINCT f2.id_part
+          FROM vanzari f2
           WHERE f2.sters = 0 AND f2.tip > 0 AND f2.tip NOT IN (7, 8, 9, 24)
             AND f2.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -6)
       )
 ),
 clienti_inactivi AS (
-    SELECT COUNT(DISTINCT f.id_part) AS cnt
-    FROM fact_vfacturi2 f
+    SELECT /*+ INDEX(f IDX_VANZARI_NR) */ COUNT(DISTINCT f.id_part) AS cnt
+    FROM vanzari f
     WHERE f.sters = 0 AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
       AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -6)
       AND f.data_act < ADD_MONTHS(TRUNC(SYSDATE), -3)
       AND f.id_part NOT IN (
-          SELECT DISTINCT f2.id_part
-          FROM fact_vfacturi2 f2
+          SELECT /*+ INDEX(f2 IDX_VANZARI_NR) */ DISTINCT f2.id_part
+          FROM vanzari f2
           WHERE f2.sters = 0 AND f2.tip > 0 AND f2.tip NOT IN (7, 8, 9, 24)
             AND f2.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -3)
       )
@@ -1194,24 +1217,25 @@ SELECT 'Clienti inactivi (3-6 luni)' AS indicator, cnt AS valoare, 'Risc de pier
 # =============================================================================
 FRECVENTA_CLIENTI = """
 WITH frecventa_curenta AS (
-    SELECT
+    SELECT /*+ LEADING(f d) USE_NL(d) INDEX(f IDX_VANZARI_NR) */
         f.id_part,
-        f.client,
+        p.denumire AS client,
         COUNT(DISTINCT f.id_vanzare) AS comenzi_12_luni,
         ROUND(COUNT(DISTINCT f.id_vanzare) / 12.0, 2) AS comenzi_pe_luna,
         ROUND(SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END), 2) AS valoare_12_luni
-    FROM fact_vfacturi2 f
-    JOIN fact_vfacturi_detalii d ON d.id_vanzare = f.id_vanzare
-    WHERE f.sters = 0 AND d.sters = 0
+    FROM vanzari f
+    JOIN vanzari_detalii d ON d.id_vanzare = f.id_vanzare AND d.sters = 0
+    LEFT JOIN nom_parteneri p ON f.id_part = p.id_part
+    WHERE f.sters = 0
       AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
       AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -12)
-    GROUP BY f.id_part, f.client
+    GROUP BY f.id_part, p.denumire
 ),
 frecventa_anterioara AS (
-    SELECT
+    SELECT /*+ INDEX(f IDX_VANZARI_NR) */
         f.id_part,
         COUNT(DISTINCT f.id_vanzare) AS comenzi_an_anterior
-    FROM fact_vfacturi2 f
+    FROM vanzari f
     WHERE f.sters = 0
       AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
       AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -24)
@@ -1240,21 +1264,22 @@ ORDER BY fc.valoare_12_luni DESC
 # =============================================================================
 CONCENTRARE_RISC = """
 WITH total_vanzari AS (
-    SELECT SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END) AS total
-    FROM fact_vfacturi2 f
-    JOIN fact_vfacturi_detalii d ON d.id_vanzare = f.id_vanzare
-    WHERE f.sters = 0 AND d.sters = 0
+    SELECT /*+ LEADING(f d) USE_NL(d) INDEX(f IDX_VANZARI_NR) */
+        SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END) AS total
+    FROM vanzari f
+    JOIN vanzari_detalii d ON d.id_vanzare = f.id_vanzare AND d.sters = 0
+    WHERE f.sters = 0
       AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
       AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -:months)
 ),
 vanzari_client AS (
-    SELECT
+    SELECT /*+ LEADING(f d) USE_NL(d) INDEX(f IDX_VANZARI_NR) */
         f.id_part,
         SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END) AS vanzari,
         ROW_NUMBER() OVER (ORDER BY SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END) DESC) AS rn
-    FROM fact_vfacturi2 f
-    JOIN fact_vfacturi_detalii d ON d.id_vanzare = f.id_vanzare
-    WHERE f.sters = 0 AND d.sters = 0
+    FROM vanzari f
+    JOIN vanzari_detalii d ON d.id_vanzare = f.id_vanzare AND d.sters = 0
+    WHERE f.sters = 0
       AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
       AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -:months)
     GROUP BY f.id_part
@@ -1301,18 +1326,19 @@ GROUP BY tv.total
 # =============================================================================
 CLIENTI_RANKING_PROFIT = """
 WITH vanzari_client AS (
-    SELECT
+    SELECT /*+ LEADING(f d) USE_NL(d) INDEX(f IDX_VANZARI_NR) */
         f.id_part,
-        f.client,
+        p.denumire AS client,
         SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END) AS vanzari_fara_tva,
         SUM(d.cantitate * d.pret_achizitie) AS cost_total,
         SUM(d.cantitate * (CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END - d.pret_achizitie)) AS profit_brut
-    FROM fact_vfacturi2 f
-    JOIN fact_vfacturi_detalii d ON d.id_vanzare = f.id_vanzare
-    WHERE f.sters = 0 AND d.sters = 0
+    FROM vanzari f
+    JOIN vanzari_detalii d ON d.id_vanzare = f.id_vanzare AND d.sters = 0
+    LEFT JOIN nom_parteneri p ON f.id_part = p.id_part
+    WHERE f.sters = 0
       AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
       AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -:months)
-    GROUP BY f.id_part, f.client
+    GROUP BY f.id_part, p.denumire
 )
 SELECT
     client,
@@ -1328,11 +1354,11 @@ ORDER BY profit_brut DESC
 """
 
 # =============================================================================
-# 32. MARJA CLIENT CATEGORIE (Marjă per categorie per client)
+# 32. MARJA CLIENT CATEGORIE (Marjă per categorie per client) - OPTIMIZAT
 # =============================================================================
 MARJA_CLIENT_CATEGORIE = """
-SELECT
-    f.client,
+SELECT /*+ LEADING(f d) USE_NL(d) INDEX(f IDX_VANZARI_NR) */
+    p.denumire AS client,
     NVL(sg.grupa, 'NECLASIFICAT') AS categoria,
     ROUND(SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END), 2) AS vanzari,
     ROUND(SUM(d.cantitate * (CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END - d.pret_achizitie)), 2) AS marja,
@@ -1346,15 +1372,17 @@ SELECT
              NULLIF(SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END), 0) < 15 THEN 'MARJA MICA'
         ELSE 'OK'
     END AS status_marja
-FROM fact_vfacturi2 f
-JOIN fact_vfacturi_detalii d ON d.id_vanzare = f.id_vanzare
-LEFT JOIN vgest_art_sbgr sg ON d.id_subgrupa = sg.id_subgrupa
-WHERE f.sters = 0 AND d.sters = 0
+FROM vanzari f
+JOIN vanzari_detalii d ON d.id_vanzare = f.id_vanzare AND d.sters = 0
+LEFT JOIN nom_parteneri p ON f.id_part = p.id_part
+LEFT JOIN nom_articole art ON d.id_articol = art.id_articol
+LEFT JOIN vgest_art_sbgr sg ON art.id_subgrupa = sg.id_subgrupa
+WHERE f.sters = 0
   AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
-  AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -:months)
-GROUP BY f.id_part, f.client, sg.id_grupa, sg.grupa
+  AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE, 'MM'), -:months)
+GROUP BY f.id_part, p.denumire, sg.id_grupa, sg.grupa
 HAVING SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END) > 1000
-ORDER BY f.client, vanzari DESC
+ORDER BY p.denumire, vanzari DESC
 """
 
 # =============================================================================
@@ -1362,27 +1390,28 @@ ORDER BY f.client, vanzari DESC
 # =============================================================================
 EVOLUTIE_DISCOUNT = """
 WITH preturi_vechi AS (
-    SELECT
+    SELECT /*+ LEADING(f d) USE_NL(d) INDEX(f IDX_VANZARI_NR) */
         d.id_articol,
-        d.denumire,
+        a.denumire,
         AVG(CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END) AS pret_mediu_vechi
-    FROM fact_vfacturi2 f
-    JOIN fact_vfacturi_detalii d ON d.id_vanzare = f.id_vanzare
-    WHERE f.sters = 0 AND d.sters = 0
+    FROM vanzari f
+    JOIN vanzari_detalii d ON d.id_vanzare = f.id_vanzare AND d.sters = 0
+    LEFT JOIN nom_articole a ON d.id_articol = a.id_articol
+    WHERE f.sters = 0
       AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
       AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -12)
       AND f.data_act < ADD_MONTHS(TRUNC(SYSDATE), -6)
       AND d.pret > 0
-    GROUP BY d.id_articol, d.denumire
+    GROUP BY d.id_articol, a.denumire
     HAVING COUNT(*) >= 5
 ),
 preturi_noi AS (
-    SELECT
+    SELECT /*+ LEADING(f d) USE_NL(d) INDEX(f IDX_VANZARI_NR) */
         d.id_articol,
         AVG(CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END) AS pret_mediu_nou
-    FROM fact_vfacturi2 f
-    JOIN fact_vfacturi_detalii d ON d.id_vanzare = f.id_vanzare
-    WHERE f.sters = 0 AND d.sters = 0
+    FROM vanzari f
+    JOIN vanzari_detalii d ON d.id_vanzare = f.id_vanzare AND d.sters = 0
+    WHERE f.sters = 0
       AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
       AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -6)
       AND d.pret > 0
@@ -1436,13 +1465,13 @@ activ AS (
       AND b.luna = EXTRACT(MONTH FROM SYSDATE)
 ),
 -- Vanzari si profit din ultimele 12 luni
-vanzari AS (
-    SELECT
+vanzari_calc AS (
+    SELECT /*+ LEADING(f d) USE_NL(d) INDEX(f IDX_VANZARI_NR) */
         SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END) AS total_vanzari,
         SUM(d.cantitate * (CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END - d.pret_achizitie)) AS profit_brut
-    FROM fact_vfacturi2 f
-    JOIN fact_vfacturi_detalii d ON d.id_vanzare = f.id_vanzare
-    WHERE f.sters = 0 AND d.sters = 0
+    FROM vanzari f
+    JOIN vanzari_detalii d ON d.id_vanzare = f.id_vanzare AND d.sters = 0
+    WHERE f.sters = 0
       AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
       AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -12)
 )
@@ -1454,6 +1483,7 @@ SELECT
         WHEN NVL(dt.datorii_totale, 0) / NULLIF(cp.capital_propriu, 0) > 1 THEN 'ATENTIE'
         ELSE 'OK'
     END AS status,
+    'Datorii / Capital Propriu (cont 16x,40x,42x,44x,46x / cont 10x,11x,12x,117)' AS formula,
     '< 1 = bine, > 2 = risc' AS interpretare,
     CASE
         WHEN NVL(dt.datorii_totale, 0) / NULLIF(cp.capital_propriu, 0) > 2 THEN 'Reduceti datoriile sau cresteti capitalul propriu'
@@ -1470,6 +1500,7 @@ SELECT
         WHEN NVL(cp.capital_propriu, 0) / NULLIF(ac.total_activ, 0) < 0.5 THEN 'ATENTIE'
         ELSE 'OK'
     END AS status,
+    'Capital Propriu / Total Active (cont 10x,11x,12x,117 / Active clasa 1-5)' AS formula,
     '> 0.5 = bine, < 0.3 = risc' AS interpretare,
     CASE
         WHEN NVL(cp.capital_propriu, 0) / NULLIF(ac.total_activ, 0) < 0.3 THEN 'Dependenta prea mare de creditori'
@@ -1486,6 +1517,7 @@ SELECT
         WHEN NVL(dt.datorii_totale, 0) / NULLIF(ac.total_activ, 0) > 0.5 THEN 'ATENTIE'
         ELSE 'OK'
     END AS status,
+    'Datorii / Total Active (cont 16x,40x,42x,44x,46x / Active clasa 1-5)' AS formula,
     '< 0.5 = bine, > 0.7 = risc' AS interpretare,
     CASE
         WHEN NVL(dt.datorii_totale, 0) / NULLIF(ac.total_activ, 0) > 0.7 THEN 'Risc de insolventa - reduceti datoriile'
@@ -1502,13 +1534,14 @@ SELECT
         WHEN NVL(v.profit_brut, 0) * 100 / NULLIF(v.total_vanzari, 0) < 5 THEN 'ATENTIE'
         ELSE 'OK'
     END AS status,
+    '(Profit Brut / Vanzari) x 100 (din facturi ultimele 12 luni)' AS formula,
     '> 5% = bine, < 3% = risc' AS interpretare,
     CASE
         WHEN NVL(v.profit_brut, 0) * 100 / NULLIF(v.total_vanzari, 0) < 3 THEN 'Marja periculoasa - revizuiti preturile si costurile'
         WHEN NVL(v.profit_brut, 0) * 100 / NULLIF(v.total_vanzari, 0) < 5 THEN 'Optimizati costurile sau cresteti preturile'
         ELSE 'Marja acceptabila'
     END AS recomandare
-FROM vanzari v
+FROM vanzari_calc v
 UNION ALL
 SELECT
     'ROA - Rentabilitatea activelor (%)' AS indicator,
@@ -1518,13 +1551,14 @@ SELECT
         WHEN NVL(v.profit_brut, 0) * 100 / NULLIF(ac.total_activ, 0) < 5 THEN 'ATENTIE'
         ELSE 'OK'
     END AS status,
+    '(Profit Brut / Total Active) x 100 (facturi 12 luni / balanta)' AS formula,
     '> 5% = bine, < 2% = slab' AS interpretare,
     CASE
         WHEN NVL(v.profit_brut, 0) * 100 / NULLIF(ac.total_activ, 0) < 2 THEN 'Activele nu genereaza profit suficient - optimizati utilizarea'
         WHEN NVL(v.profit_brut, 0) * 100 / NULLIF(ac.total_activ, 0) < 5 THEN 'Cresteti eficienta utilizarii activelor'
         ELSE 'Activele sunt utilizate eficient'
     END AS recomandare
-FROM vanzari v, activ ac
+FROM vanzari_calc v, activ ac
 UNION ALL
 SELECT
     'Rotatia activelor' AS indicator,
@@ -1533,12 +1567,13 @@ SELECT
         WHEN NVL(v.total_vanzari, 0) / NULLIF(ac.total_activ, 0) < 0.5 THEN 'ATENTIE'
         ELSE 'OK'
     END AS status,
+    'Vanzari / Total Active (facturi 12 luni / balanta)' AS formula,
     '> 1 = eficient' AS interpretare,
     CASE
         WHEN NVL(v.total_vanzari, 0) / NULLIF(ac.total_activ, 0) < 0.5 THEN 'Active subutilizate - cresteti vanzarile'
         ELSE 'Activele genereaza vanzari eficient'
     END AS recomandare
-FROM vanzari v, activ ac
+FROM vanzari_calc v, activ ac
 """
 
 # =============================================================================
@@ -1586,6 +1621,7 @@ SELECT
         WHEN (NVL(c.cash_total, 0) + NVL(cr.creante_total, 0) + NVL(st.stoc_total, 0)) / NULLIF(dc.datorii_total, 0) < 1.5 THEN 'ATENTIE'
         ELSE 'OK'
     END AS status,
+    '(Cash + Creante + Stoc) / Datorii curente (cont 512x,531x + 4111 + vstoc / cont 401x,404x,462x)' AS formula,
     '>= 1.5 ideal, >= 1.0 acceptabil' AS interpretare,
     CASE
         WHEN (NVL(c.cash_total, 0) + NVL(cr.creante_total, 0) + NVL(st.stoc_total, 0)) / NULLIF(dc.datorii_total, 0) < 1.0 THEN 'Risc de lichiditate - nu puteti acoperi datoriile curente'
@@ -1602,6 +1638,7 @@ SELECT
         WHEN (NVL(c.cash_total, 0) + NVL(cr.creante_total, 0)) / NULLIF(dc.datorii_total, 0) < 1.0 THEN 'ATENTIE'
         ELSE 'OK'
     END AS status,
+    '(Cash + Creante) / Datorii curente - fara stocuri (cont 512x,531x + 4111 / cont 401x,404x,462x)' AS formula,
     '>= 1.0 ideal, >= 0.7 acceptabil' AS interpretare,
     CASE
         WHEN (NVL(c.cash_total, 0) + NVL(cr.creante_total, 0)) / NULLIF(dc.datorii_total, 0) < 0.7 THEN 'Dependenta de stocuri pentru plata datoriilor'
@@ -1618,6 +1655,7 @@ SELECT
         WHEN NVL(c.cash_total, 0) / NULLIF(dc.datorii_total, 0) < 0.2 THEN 'ATENTIE'
         ELSE 'OK'
     END AS status,
+    'Cash / Datorii curente (cont 512x,531x / cont 401x,404x,462x)' AS formula,
     '>= 0.2 ideal, >= 0.1 minim' AS interpretare,
     CASE
         WHEN NVL(c.cash_total, 0) / NULLIF(dc.datorii_total, 0) < 0.1 THEN 'Cash insuficient - risc la plati urgente'
@@ -1633,6 +1671,7 @@ SELECT
         WHEN (NVL(c.cash_total, 0) + NVL(cr.creante_total, 0) + NVL(st.stoc_total, 0)) - NVL(dc.datorii_total, 0) < 0 THEN 'ALERTA'
         ELSE 'OK'
     END AS status,
+    'Active curente - Datorii curente (Cash + Creante + Stoc - Datorii furnizori)' AS formula,
     'Pozitiv = OK, Negativ = probleme' AS interpretare,
     CASE
         WHEN (NVL(c.cash_total, 0) + NVL(cr.creante_total, 0) + NVL(st.stoc_total, 0)) - NVL(dc.datorii_total, 0) < 0 THEN 'Fond de rulment negativ - necesita finantare'
@@ -1957,10 +1996,11 @@ DSO_DPO_YOY = """
 WITH
 -- Metrici curente
 vanzari_curente AS (
-    SELECT SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END) AS total_vanzari
-    FROM fact_vfacturi2 f
-    JOIN fact_vfacturi_detalii d ON d.id_vanzare = f.id_vanzare
-    WHERE f.sters = 0 AND d.sters = 0
+    SELECT /*+ LEADING(f d) USE_NL(d) INDEX(f IDX_VANZARI_NR) */
+        SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END) AS total_vanzari
+    FROM vanzari f
+    JOIN vanzari_detalii d ON d.id_vanzare = f.id_vanzare AND d.sters = 0
+    WHERE f.sters = 0
       AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
       AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -12)
 ),
@@ -1986,10 +2026,11 @@ sold_furnizori_curent AS (
 ),
 -- Metrici anterioare (aproximare - vanzari an anterior)
 vanzari_anterioare AS (
-    SELECT SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END) AS total_vanzari
-    FROM fact_vfacturi2 f
-    JOIN fact_vfacturi_detalii d ON d.id_vanzare = f.id_vanzare
-    WHERE f.sters = 0 AND d.sters = 0
+    SELECT /*+ LEADING(f d) USE_NL(d) INDEX(f IDX_VANZARI_NR) */
+        SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END) AS total_vanzari
+    FROM vanzari f
+    JOIN vanzari_detalii d ON d.id_vanzare = f.id_vanzare AND d.sters = 0
+    WHERE f.sters = 0
       AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
       AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -24)
       AND f.data_act < ADD_MONTHS(TRUNC(SYSDATE), -12)
@@ -2057,12 +2098,12 @@ CONCENTRARE_RISC_YOY = """
 WITH
 -- Single scan for current year: compute total + per-client with ranking
 vanzari_curent AS (
-    SELECT
+    SELECT /*+ LEADING(f d) USE_NL(d) INDEX(f IDX_VANZARI_NR) */
         f.id_part,
         SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END) AS vanzari
-    FROM fact_vfacturi2 f
-    JOIN fact_vfacturi_detalii d ON d.id_vanzare = f.id_vanzare
-    WHERE f.sters = 0 AND d.sters = 0
+    FROM vanzari f
+    JOIN vanzari_detalii d ON d.id_vanzare = f.id_vanzare AND d.sters = 0
+    WHERE f.sters = 0
       AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
       AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -12)
     GROUP BY f.id_part
@@ -2081,12 +2122,12 @@ metrics_curent AS (
 ),
 -- Single scan for previous year
 vanzari_anterior AS (
-    SELECT
+    SELECT /*+ LEADING(f d) USE_NL(d) INDEX(f IDX_VANZARI_NR) */
         f.id_part,
         SUM(d.cantitate * CASE WHEN d.pret_cu_tva = 1 THEN d.pret / (1 + d.proc_tvav/100) ELSE d.pret END) AS vanzari
-    FROM fact_vfacturi2 f
-    JOIN fact_vfacturi_detalii d ON d.id_vanzare = f.id_vanzare
-    WHERE f.sters = 0 AND d.sters = 0
+    FROM vanzari f
+    JOIN vanzari_detalii d ON d.id_vanzare = f.id_vanzare AND d.sters = 0
+    WHERE f.sters = 0
       AND f.tip > 0 AND f.tip NOT IN (7, 8, 9, 24)
       AND f.data_act >= ADD_MONTHS(TRUNC(SYSDATE), -24)
       AND f.data_act < ADD_MONTHS(TRUNC(SYSDATE), -12)