Initial commit: Horux Strategy Platform

- Laravel 11 backend with API REST
- React 18 + TypeScript + Vite frontend
- Multi-parser architecture for accounting systems (CONTPAQi, Aspel, SAP)
- 27+ financial metrics calculation
- PDF report generation with Browsershot
- Complete documentation (10 documents)

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

backend/app/Models/Umbral.php

@@ -0,0 +1,57 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class Umbral extends Model
+{
+    use HasFactory;
+
+    protected $table = 'umbrales';
+
+    protected $fillable = [
+        'metrica',
+        'muy_positivo',
+        'positivo',
+        'neutral',
+        'negativo',
+        'muy_negativo',
+        'giro_id',
+    ];
+
+    protected function casts(): array
+    {
+        return [
+            'muy_positivo' => 'decimal:4',
+            'positivo' => 'decimal:4',
+            'neutral' => 'decimal:4',
+            'negativo' => 'decimal:4',
+            'muy_negativo' => 'decimal:4',
+        ];
+    }
+
+    public function giro(): BelongsTo
+    {
+        return $this->belongsTo(Giro::class);
+    }
+
+    public function evaluarValor(float $valor): string
+    {
+        if ($this->muy_positivo !== null && $valor >= $this->muy_positivo) {
+            return 'muy_positivo';
+        }
+        if ($this->positivo !== null && $valor >= $this->positivo) {
+            return 'positivo';
+        }
+        if ($this->neutral !== null && $valor >= $this->neutral) {
+            return 'neutral';
+        }
+        if ($this->negativo !== null && $valor >= $this->negativo) {
+            return 'negativo';
+        }
+        return 'muy_negativo';
+    }
+}