fix: replace stale financial report lines

tests/apps/exchange/test_api.py

@@ -769,6 +769,51 @@ class ExchangePackageApiTest(APITestCase):
         duplicate_import = ExchangePackageImport.objects.order_by("-created_at").first()
         self.assertIsNotNone(duplicate_import.duplicate_of)
 
+    def test_upload_replaces_stale_financial_report_lines(self):
+        first_payload = build_exchange_payload()
+        first_archive = build_exchange_archive(
+            package_id="pkg-financial-year-2025",
+            data=first_payload,
+        )
+        first_response = self.client.post(
+            self.url,
+            {"file": first_archive},
+            format="multipart",
+            HTTP_X_EXCHANGE_TOKEN=TEST_TOKEN,
+        )
+        self.assertEqual(first_response.status_code, status.HTTP_201_CREATED)
+        self.assertEqual(
+            list(FinancialReportLine.objects.values_list("year", flat=True)),
+            [2025],
+        )
+
+        second_payload = build_exchange_payload()
+        second_payload["financial_reports"][0]["lines"][0]["year"] = 2026
+        second_archive = build_exchange_archive(
+            package_id="pkg-financial-year-2026",
+            data=second_payload,
+        )
+        second_response = self.client.post(
+            self.url,
+            {"file": second_archive},
+            format="multipart",
+            HTTP_X_EXCHANGE_TOKEN=TEST_TOKEN,
+        )
+
+        self.assertEqual(second_response.status_code, status.HTTP_201_CREATED)
+        self.assertEqual(
+            list(FinancialReportLine.objects.values_list("year", flat=True)),
+            [2026],
+        )
+        self.assertEqual(
+            second_response.data["result"]["financial_reports"]["created_lines"],
+            1,
+        )
+        self.assertEqual(
+            second_response.data["result"]["financial_reports"]["deleted_lines"],
+            1,
+        )
+
     def test_cli_import_uses_same_pipeline(self):
         archive = build_exchange_archive(
             package_id="pkg-cli-001",