diff --git a/backend/api/v1/commerce/__init__.py b/backend/api/v1/commerce/__init__.py
new file mode 100644
index 00000000..314ffc89
--- /dev/null
+++ b/backend/api/v1/commerce/__init__.py
@@ -0,0 +1 @@
+"""REST API for product-centric commerce analytics."""
diff --git a/backend/api/v1/commerce/permissions.py b/backend/api/v1/commerce/permissions.py
new file mode 100644
index 00000000..cb6eb973
--- /dev/null
+++ b/backend/api/v1/commerce/permissions.py
@@ -0,0 +1,30 @@
+from rest_framework import permissions
+
+
+class CommerceAccessPermission(permissions.BasePermission):
+    """All employees may read; writes require staff or Django model permission."""
+
+    action_to_permission = {
+        "create": "add",
+        "update": "change",
+        "partial_update": "change",
+        "destroy": "delete",
+    }
+
+    def has_permission(self, request, view):
+        user = request.user
+        if not user or not user.is_authenticated:
+            return False
+        if request.method in permissions.SAFE_METHODS:
+            return True
+        if user.is_staff:
+            return True
+
+        action = getattr(view, "action", None)
+        operation = self.action_to_permission.get(action)
+        queryset = getattr(view, "queryset", None)
+        model = getattr(queryset, "model", None)
+        if not operation or model is None:
+            return False
+        opts = model._meta
+        return user.has_perm(f"{opts.app_label}.{operation}_{opts.model_name}")
diff --git a/backend/api/v1/commerce/serializers.py b/backend/api/v1/commerce/serializers.py
new file mode 100644
index 00000000..d7787dc5
--- /dev/null
+++ b/backend/api/v1/commerce/serializers.py
@@ -0,0 +1,180 @@
+from rest_framework import serializers
+
+from commerce.models import (
+    Cost,
+    Product,
+    ProductBinding,
+    Sale,
+    SaleLine,
+    SourceSystem,
+    StockSnapshot,
+)
+
+
+class SourceSystemSerializer(serializers.ModelSerializer):
+    class Meta:
+        model = SourceSystem
+        fields = [
+            "id",
+            "code",
+            "name",
+            "is_active",
+            "metadata",
+            "created_at",
+            "updated_at",
+        ]
+        read_only_fields = ["id", "created_at", "updated_at"]
+
+
+class ProductBindingSerializer(serializers.ModelSerializer):
+    source_code = serializers.CharField(source="source.code", read_only=True)
+
+    class Meta:
+        model = ProductBinding
+        fields = [
+            "id",
+            "product",
+            "source",
+            "source_code",
+            "external_id",
+            "external_sku",
+            "is_primary",
+            "created_at",
+            "updated_at",
+        ]
+        read_only_fields = ["id", "created_at", "updated_at"]
+
+
+class ProductSerializer(serializers.ModelSerializer):
+    bindings = ProductBindingSerializer(many=True, read_only=True)
+    variants_count = serializers.IntegerField(read_only=True)
+
+    class Meta:
+        model = Product
+        fields = [
+            "id",
+            "parent",
+            "kind",
+            "sku",
+            "name",
+            "barcode",
+            "description",
+            "is_active",
+            "variants_count",
+            "bindings",
+            "created_at",
+            "updated_at",
+        ]
+        read_only_fields = ["id", "created_at", "updated_at"]
+
+
+class SaleLineSerializer(serializers.ModelSerializer):
+    net_amount = serializers.DecimalField(
+        max_digits=18, decimal_places=2, read_only=True
+    )
+
+    class Meta:
+        model = SaleLine
+        fields = [
+            "id",
+            "product",
+            "external_id",
+            "external_product_id",
+            "external_sku",
+            "name",
+            "quantity",
+            "gross_amount",
+            "discount_amount",
+            "net_amount",
+            "cost_amount",
+            "metadata",
+        ]
+
+
+class SaleSerializer(serializers.ModelSerializer):
+    source_code = serializers.CharField(source="source.code", read_only=True)
+    lines = SaleLineSerializer(many=True, read_only=True)
+
+    class Meta:
+        model = Sale
+        fields = [
+            "id",
+            "source",
+            "source_code",
+            "source_record",
+            "external_id",
+            "number",
+            "event_type",
+            "channel",
+            "status",
+            "counts_as_sale",
+            "currency",
+            "occurred_at",
+            "source_updated_at",
+            "lines",
+            "created_at",
+            "updated_at",
+        ]
+
+
+class CostSerializer(serializers.ModelSerializer):
+    source_code = serializers.CharField(source="source.code", read_only=True)
+
+    class Meta:
+        model = Cost
+        fields = [
+            "id",
+            "source",
+            "source_code",
+            "product",
+            "sale_line",
+            "external_id",
+            "channel",
+            "cost_type",
+            "amount",
+            "currency",
+            "occurred_at",
+            "metadata",
+            "created_at",
+        ]
+
+
+class StockSnapshotSerializer(serializers.ModelSerializer):
+    source_code = serializers.CharField(source="source.code", read_only=True)
+    available = serializers.DecimalField(
+        max_digits=18, decimal_places=4, read_only=True
+    )
+
+    class Meta:
+        model = StockSnapshot
+        fields = [
+            "id",
+            "product",
+            "source",
+            "source_code",
+            "warehouse_external_id",
+            "warehouse_name",
+            "quantity",
+            "reserved",
+            "available",
+            "in_transit",
+            "captured_at",
+            "metadata",
+            "created_at",
+        ]
+
+
+class ProductMetricsQuerySerializer(serializers.Serializer):
+    date_from = serializers.DateTimeField(required=False)
+    date_to = serializers.DateTimeField(required=False)
+
+    def validate(self, attrs):
+        if (
+            attrs.get("date_from")
+            and attrs.get("date_to")
+            and attrs["date_from"] > attrs["date_to"]
+        ):
+            raise serializers.ValidationError(
+                {"date_to": "Дата окончания должна быть не раньше даты начала."}
+            )
+        return attrs
diff --git a/backend/api/v1/commerce/urls.py b/backend/api/v1/commerce/urls.py
new file mode 100644
index 00000000..fd5cd39b
--- /dev/null
+++ b/backend/api/v1/commerce/urls.py
@@ -0,0 +1,22 @@
+from rest_framework.routers import DefaultRouter
+
+from .viewsets import (
+    CostViewSet,
+    ProductBindingViewSet,
+    ProductViewSet,
+    SaleViewSet,
+    SourceSystemViewSet,
+    StockSnapshotViewSet,
+)
+
+app_name = "commerce"
+
+router = DefaultRouter()
+router.register(r"products", ProductViewSet, basename="product")
+router.register(r"sources", SourceSystemViewSet, basename="source")
+router.register(r"product-bindings", ProductBindingViewSet, basename="productbinding")
+router.register(r"sales", SaleViewSet, basename="sale")
+router.register(r"costs", CostViewSet, basename="cost")
+router.register(r"stock-snapshots", StockSnapshotViewSet, basename="stocksnapshot")
+
+urlpatterns = router.urls
diff --git a/backend/api/v1/commerce/viewsets.py b/backend/api/v1/commerce/viewsets.py
new file mode 100644
index 00000000..1247a45b
--- /dev/null
+++ b/backend/api/v1/commerce/viewsets.py
@@ -0,0 +1,121 @@
+from django.db.models import Count
+from django_filters.rest_framework import DjangoFilterBackend
+from rest_framework import filters, viewsets
+from rest_framework.decorators import action
+from rest_framework.response import Response
+
+from commerce.models import (
+    Cost,
+    Product,
+    ProductBinding,
+    Sale,
+    SourceSystem,
+    StockSnapshot,
+)
+from commerce.services import get_product_metrics
+
+from .permissions import CommerceAccessPermission
+from .serializers import (
+    CostSerializer,
+    ProductBindingSerializer,
+    ProductMetricsQuerySerializer,
+    ProductSerializer,
+    SaleSerializer,
+    SourceSystemSerializer,
+    StockSnapshotSerializer,
+)
+
+
+class SourceSystemViewSet(viewsets.ModelViewSet):
+    queryset = SourceSystem.objects.all()
+    serializer_class = SourceSystemSerializer
+    permission_classes = [CommerceAccessPermission]
+    filter_backends = [filters.SearchFilter, filters.OrderingFilter]
+    search_fields = ["code", "name"]
+    ordering_fields = ["code", "name", "created_at"]
+    ordering = ["name"]
+
+
+class ProductViewSet(viewsets.ModelViewSet):
+    queryset = Product.objects.all()
+    serializer_class = ProductSerializer
+    permission_classes = [CommerceAccessPermission]
+    filter_backends = [
+        DjangoFilterBackend,
+        filters.SearchFilter,
+        filters.OrderingFilter,
+    ]
+    filterset_fields = ["kind", "is_active", "parent"]
+    search_fields = ["sku", "name", "barcode", "bindings__external_sku"]
+    ordering_fields = ["sku", "name", "created_at", "updated_at"]
+    ordering = ["name", "sku"]
+
+    def get_queryset(self):
+        return (
+            super()
+            .get_queryset()
+            .select_related("parent")
+            .prefetch_related("bindings__source")
+            .annotate(variants_count=Count("variants", distinct=True))
+            .distinct()
+        )
+
+    @action(detail=True, methods=["get"])
+    def analytics(self, request, pk=None):
+        query = ProductMetricsQuerySerializer(data=request.query_params)
+        query.is_valid(raise_exception=True)
+        product = self.get_object()
+        return Response(get_product_metrics(product, **query.validated_data))
+
+
+class ProductBindingViewSet(viewsets.ModelViewSet):
+    queryset = ProductBinding.objects.select_related("product", "source")
+    serializer_class = ProductBindingSerializer
+    permission_classes = [CommerceAccessPermission]
+    filter_backends = [DjangoFilterBackend, filters.SearchFilter]
+    filterset_fields = ["product", "source", "is_primary"]
+    search_fields = ["external_id", "external_sku", "product__sku", "product__name"]
+
+
+class SaleViewSet(viewsets.ReadOnlyModelViewSet):
+    queryset = Sale.objects.select_related("source", "source_record").prefetch_related(
+        "lines__product"
+    )
+    serializer_class = SaleSerializer
+    permission_classes = [CommerceAccessPermission]
+    filter_backends = [
+        DjangoFilterBackend,
+        filters.SearchFilter,
+        filters.OrderingFilter,
+    ]
+    filterset_fields = [
+        "source",
+        "event_type",
+        "channel",
+        "status",
+        "counts_as_sale",
+        "currency",
+    ]
+    search_fields = ["external_id", "number", "lines__external_sku", "lines__name"]
+    ordering_fields = ["occurred_at", "created_at", "updated_at"]
+    ordering = ["-occurred_at"]
+
+
+class CostViewSet(viewsets.ReadOnlyModelViewSet):
+    queryset = Cost.objects.select_related("source", "product", "sale_line")
+    serializer_class = CostSerializer
+    permission_classes = [CommerceAccessPermission]
+    filter_backends = [DjangoFilterBackend, filters.OrderingFilter]
+    filterset_fields = ["source", "product", "channel", "cost_type", "currency"]
+    ordering_fields = ["occurred_at", "amount", "created_at"]
+    ordering = ["-occurred_at"]
+
+
+class StockSnapshotViewSet(viewsets.ReadOnlyModelViewSet):
+    queryset = StockSnapshot.objects.select_related("source", "product")
+    serializer_class = StockSnapshotSerializer
+    permission_classes = [CommerceAccessPermission]
+    filter_backends = [DjangoFilterBackend, filters.OrderingFilter]
+    filterset_fields = ["source", "product", "warehouse_external_id"]
+    ordering_fields = ["captured_at", "quantity", "created_at"]
+    ordering = ["-captured_at"]
diff --git a/backend/api/v1/urls.py b/backend/api/v1/urls.py
index 4b938b40..cbceeddc 100644
--- a/backend/api/v1/urls.py
+++ b/backend/api/v1/urls.py
@@ -179,6 +179,8 @@ urlpatterns = [
     path("notifications/", include("notifications.api.urls")),
     # Procurement API
     path("procurement/", include("api.v1.procurement.urls")),
+    # Product-centric commerce analytics API
+    path("commerce/", include("api.v1.commerce.urls")),
     # Finance / payroll API
     path("finance/", include("api.v1.finance.urls")),
     # Tasks API
diff --git a/backend/commerce/README.md b/backend/commerce/README.md
new file mode 100644
index 00000000..6173912d
--- /dev/null
+++ b/backend/commerce/README.md
@@ -0,0 +1,49 @@
+# Commerce analytics core
+
+`commerce` is the product-centric analytics boundary of EUSRR. It does not
+replace an operational CRM or warehouse. External and future internal systems
+all supply records to the same canonical product model.
+
+## Stable model
+
+- `Product` is one sellable or stockable SKU. `parent` groups variants.
+- `SourceRecord` retains the latest raw payload with source provenance.
+- `ProductBinding` maps a source product/offer identifier to `Product`.
+- `Sale` and `SaleLine` contain normalized product-level sales facts.
+- `Cost` contains commissions, delivery, advertising and other expenses.
+- `StockSnapshot` contains point-in-time stock observations by source and
+  warehouse.
+
+Money is never aggregated across currencies. Returns are represented as a
+`Sale` with `event_type="return"`; line values remain positive and analytics
+applies the sign.
+
+## Integration contract
+
+An adapter subclasses `commerce.integrations.SourceAdapter`, handles API
+pagination internally and yields `ExternalRecord` objects. Register it in
+`adapter_registry`, then invoke the Celery task `commerce.sync_source`.
+
+Adapters must not store credentials in `SourceSystem.metadata`; secrets belong
+in environment-backed configuration or a dedicated encrypted credential
+store.
+
+Source-specific code must not create alternative product models. It stores the
+raw payload first and then resolves a product through `ProductBinding` or
+`commerce.services.match_product` before writing normalized facts.
+
+## API
+
+The authenticated API is mounted at `/api/v1/commerce/`:
+
+- `products/`
+- `products/{id}/analytics/`
+- `sources/`
+- `product-bindings/`
+- `sales/`
+- `costs/`
+- `stock-snapshots/`
+
+All employees may read. Writes to the canonical catalogue and bindings require
+staff status or the corresponding Django model permission. Normalized fact
+endpoints are read-only; integrations write them through application services.
diff --git a/backend/commerce/__init__.py b/backend/commerce/__init__.py
new file mode 100644
index 00000000..b2824967
--- /dev/null
+++ b/backend/commerce/__init__.py
@@ -0,0 +1 @@
+"""Product-centric commerce analytics domain."""
diff --git a/backend/commerce/admin.py b/backend/commerce/admin.py
new file mode 100644
index 00000000..2e83a206
--- /dev/null
+++ b/backend/commerce/admin.py
@@ -0,0 +1,118 @@
+from django.contrib import admin
+
+from .models import (
+    Cost,
+    Product,
+    ProductBinding,
+    Sale,
+    SaleLine,
+    SourceRecord,
+    SourceSystem,
+    StockSnapshot,
+)
+
+
+class ProductBindingInline(admin.TabularInline):
+    model = ProductBinding
+    extra = 0
+    autocomplete_fields = ["source"]
+
+
+@admin.register(Product)
+class ProductAdmin(admin.ModelAdmin):
+    list_display = ["sku", "name", "kind", "parent", "is_active", "updated_at"]
+    list_filter = ["kind", "is_active"]
+    search_fields = ["sku", "name", "barcode", "bindings__external_sku"]
+    autocomplete_fields = ["parent"]
+    inlines = [ProductBindingInline]
+
+
+@admin.register(SourceSystem)
+class SourceSystemAdmin(admin.ModelAdmin):
+    list_display = ["code", "name", "is_active", "updated_at"]
+    list_filter = ["is_active"]
+    search_fields = ["code", "name"]
+
+
+@admin.register(SourceRecord)
+class SourceRecordAdmin(admin.ModelAdmin):
+    list_display = ["source", "entity_type", "external_id", "received_at"]
+    list_filter = ["source", "entity_type"]
+    search_fields = ["external_id"]
+    readonly_fields = ["payload_hash", "received_at", "created_at"]
+    autocomplete_fields = ["source"]
+
+
+@admin.register(ProductBinding)
+class ProductBindingAdmin(admin.ModelAdmin):
+    list_display = ["product", "source", "external_id", "external_sku", "is_primary"]
+    list_filter = ["source", "is_primary"]
+    search_fields = ["product__sku", "external_id", "external_sku"]
+    autocomplete_fields = ["product", "source"]
+
+
+class SaleLineInline(admin.TabularInline):
+    model = SaleLine
+    extra = 0
+    autocomplete_fields = ["product"]
+
+
+@admin.register(SaleLine)
+class SaleLineAdmin(admin.ModelAdmin):
+    list_display = ["sale", "product", "external_sku", "quantity", "gross_amount"]
+    search_fields = [
+        "external_id",
+        "external_sku",
+        "name",
+        "sale__number",
+        "product__sku",
+    ]
+    autocomplete_fields = ["sale", "product"]
+
+
+@admin.register(Sale)
+class SaleAdmin(admin.ModelAdmin):
+    list_display = [
+        "number",
+        "source",
+        "event_type",
+        "channel",
+        "status",
+        "counts_as_sale",
+        "occurred_at",
+    ]
+    list_filter = ["source", "event_type", "channel", "counts_as_sale", "currency"]
+    search_fields = ["number", "external_id", "lines__external_sku"]
+    autocomplete_fields = ["source", "source_record"]
+    inlines = [SaleLineInline]
+
+
+@admin.register(Cost)
+class CostAdmin(admin.ModelAdmin):
+    list_display = [
+        "cost_type",
+        "product",
+        "source",
+        "channel",
+        "amount",
+        "currency",
+        "occurred_at",
+    ]
+    list_filter = ["cost_type", "source", "channel", "currency"]
+    search_fields = ["external_id", "product__sku", "product__name"]
+    autocomplete_fields = ["source", "product", "sale_line"]
+
+
+@admin.register(StockSnapshot)
+class StockSnapshotAdmin(admin.ModelAdmin):
+    list_display = [
+        "product",
+        "source",
+        "warehouse_name",
+        "quantity",
+        "reserved",
+        "captured_at",
+    ]
+    list_filter = ["source", "warehouse_name"]
+    search_fields = ["product__sku", "product__name", "warehouse_external_id"]
+    autocomplete_fields = ["product", "source"]
diff --git a/backend/commerce/apps.py b/backend/commerce/apps.py
new file mode 100644
index 00000000..db7b5261
--- /dev/null
+++ b/backend/commerce/apps.py
@@ -0,0 +1,7 @@
+from django.apps import AppConfig
+
+
+class CommerceConfig(AppConfig):
+    default_auto_field = "django.db.models.BigAutoField"
+    name = "commerce"
+    verbose_name = "Товарная аналитика"
diff --git a/backend/commerce/integrations/__init__.py b/backend/commerce/integrations/__init__.py
new file mode 100644
index 00000000..c027ded9
--- /dev/null
+++ b/backend/commerce/integrations/__init__.py
@@ -0,0 +1,11 @@
+"""Adapters that translate external APIs into source records."""
+
+from .base import ExternalRecord, SourceAdapter
+from .registry import adapter_registry, sync_registered_source
+
+__all__ = [
+    "ExternalRecord",
+    "SourceAdapter",
+    "adapter_registry",
+    "sync_registered_source",
+]
diff --git a/backend/commerce/integrations/base.py b/backend/commerce/integrations/base.py
new file mode 100644
index 00000000..d3216efa
--- /dev/null
+++ b/backend/commerce/integrations/base.py
@@ -0,0 +1,27 @@
+from abc import ABC, abstractmethod
+from collections.abc import Iterable
+from dataclasses import dataclass
+from datetime import datetime
+from typing import Any
+
+
+@dataclass(frozen=True)
+class ExternalRecord:
+    entity_type: str
+    external_id: str
+    payload: dict[str, Any]
+    source_updated_at: datetime | None = None
+
+
+class SourceAdapter(ABC):
+    """Minimal contract implemented by each API or file-import adapter."""
+
+    source_code: str
+    source_name: str
+
+    @abstractmethod
+    def iter_records(self, *, entity_type: str) -> Iterable[ExternalRecord]:
+        """Yield source records, handling pagination inside the adapter."""
+
+    def supported_entity_types(self) -> set[str]:
+        return {"product", "sale", "stock", "cost"}
diff --git a/backend/commerce/integrations/registry.py b/backend/commerce/integrations/registry.py
new file mode 100644
index 00000000..a6012691
--- /dev/null
+++ b/backend/commerce/integrations/registry.py
@@ -0,0 +1,55 @@
+from commerce.models import SourceSystem
+from commerce.services import IngestResult, ingest_source_record
+
+from .base import SourceAdapter
+
+
+class AdapterRegistry:
+    def __init__(self):
+        self._adapters: dict[str, SourceAdapter] = {}
+
+    def register(self, adapter: SourceAdapter):
+        code = adapter.source_code.strip().lower()
+        if not code:
+            raise ValueError("Adapter source_code must not be empty")
+        if code in self._adapters:
+            raise ValueError(f"Adapter '{code}' is already registered")
+        self._adapters[code] = adapter
+        return adapter
+
+    def get(self, source_code: str) -> SourceAdapter:
+        try:
+            return self._adapters[source_code.strip().lower()]
+        except KeyError as exc:
+            raise LookupError(f"Adapter '{source_code}' is not registered") from exc
+
+    def codes(self) -> tuple[str, ...]:
+        return tuple(sorted(self._adapters))
+
+
+adapter_registry = AdapterRegistry()
+
+
+def sync_registered_source(source_code: str, *, entity_type: str) -> list[IngestResult]:
+    adapter = adapter_registry.get(source_code)
+    if entity_type not in adapter.supported_entity_types():
+        raise ValueError(
+            f"Adapter '{source_code}' does not support entity type '{entity_type}'"
+        )
+
+    source, _ = SourceSystem.objects.get_or_create(
+        code=adapter.source_code,
+        defaults={"name": adapter.source_name},
+    )
+    results = []
+    for external in adapter.iter_records(entity_type=entity_type):
+        results.append(
+            ingest_source_record(
+                source=source,
+                entity_type=external.entity_type,
+                external_id=external.external_id,
+                payload=external.payload,
+                source_updated_at=external.source_updated_at,
+            )
+        )
+    return results
diff --git a/backend/commerce/migrations/0001_initial.py b/backend/commerce/migrations/0001_initial.py
new file mode 100644
index 00000000..bfe6023d
--- /dev/null
+++ b/backend/commerce/migrations/0001_initial.py
@@ -0,0 +1,794 @@
+# Generated for the initial product-centric commerce analytics schema.
+
+import uuid
+from decimal import Decimal
+
+import django.core.validators
+import django.db.models.deletion
+import django.db.models.functions.text
+from django.db import migrations, models
+
+
+class Migration(migrations.Migration):
+    initial = True
+
+    dependencies = []
+
+    operations = [
+        migrations.CreateModel(
+            name="SourceSystem",
+            fields=[
+                (
+                    "id",
+                    models.BigAutoField(
+                        auto_created=True,
+                        primary_key=True,
+                        serialize=False,
+                        verbose_name="ID",
+                    ),
+                ),
+                (
+                    "code",
+                    models.SlugField(max_length=64, unique=True, verbose_name="Код"),
+                ),
+                ("name", models.CharField(max_length=128, verbose_name="Название")),
+                (
+                    "is_active",
+                    models.BooleanField(default=True, verbose_name="Активен"),
+                ),
+                (
+                    "metadata",
+                    models.JSONField(
+                        blank=True, default=dict, verbose_name="Настройки без секретов"
+                    ),
+                ),
+                (
+                    "created_at",
+                    models.DateTimeField(auto_now_add=True, verbose_name="Создано"),
+                ),
+                (
+                    "updated_at",
+                    models.DateTimeField(auto_now=True, verbose_name="Обновлено"),
+                ),
+            ],
+            options={
+                "verbose_name": "Источник данных",
+                "verbose_name_plural": "Источники данных",
+                "ordering": ["name"],
+            },
+        ),
+        migrations.CreateModel(
+            name="Product",
+            fields=[
+                (
+                    "id",
+                    models.UUIDField(
+                        default=uuid.uuid4,
+                        editable=False,
+                        primary_key=True,
+                        serialize=False,
+                    ),
+                ),
+                (
+                    "kind",
+                    models.CharField(
+                        choices=[
+                            ("product", "Товар"),
+                            ("service", "Услуга"),
+                            ("bundle", "Комплект"),
+                        ],
+                        default="product",
+                        max_length=20,
+                        verbose_name="Тип",
+                    ),
+                ),
+                (
+                    "sku",
+                    models.CharField(
+                        max_length=128, unique=True, verbose_name="Внутренний артикул"
+                    ),
+                ),
+                ("name", models.CharField(max_length=255, verbose_name="Название")),
+                (
+                    "barcode",
+                    models.CharField(
+                        blank=True,
+                        db_index=True,
+                        max_length=64,
+                        verbose_name="Штрихкод",
+                    ),
+                ),
+                ("description", models.TextField(blank=True, verbose_name="Описание")),
+                (
+                    "is_active",
+                    models.BooleanField(default=True, verbose_name="Активен"),
+                ),
+                (
+                    "created_at",
+                    models.DateTimeField(auto_now_add=True, verbose_name="Создано"),
+                ),
+                (
+                    "updated_at",
+                    models.DateTimeField(auto_now=True, verbose_name="Обновлено"),
+                ),
+                (
+                    "parent",
+                    models.ForeignKey(
+                        blank=True,
+                        null=True,
+                        on_delete=django.db.models.deletion.PROTECT,
+                        related_name="variants",
+                        to="commerce.product",
+                        verbose_name="Родительский товар",
+                    ),
+                ),
+            ],
+            options={
+                "verbose_name": "Товар",
+                "verbose_name_plural": "Товары",
+                "ordering": ["name", "sku"],
+            },
+        ),
+        migrations.CreateModel(
+            name="SourceRecord",
+            fields=[
+                (
+                    "id",
+                    models.UUIDField(
+                        default=uuid.uuid4,
+                        editable=False,
+                        primary_key=True,
+                        serialize=False,
+                    ),
+                ),
+                (
+                    "entity_type",
+                    models.CharField(max_length=64, verbose_name="Тип объекта"),
+                ),
+                (
+                    "external_id",
+                    models.CharField(max_length=255, verbose_name="Внешний ID"),
+                ),
+                (
+                    "payload",
+                    models.JSONField(default=dict, verbose_name="Исходные данные"),
+                ),
+                (
+                    "payload_hash",
+                    models.CharField(
+                        editable=False, max_length=64, verbose_name="Хеш данных"
+                    ),
+                ),
+                (
+                    "source_updated_at",
+                    models.DateTimeField(
+                        blank=True, null=True, verbose_name="Изменено в источнике"
+                    ),
+                ),
+                (
+                    "received_at",
+                    models.DateTimeField(auto_now=True, verbose_name="Получено"),
+                ),
+                (
+                    "created_at",
+                    models.DateTimeField(auto_now_add=True, verbose_name="Создано"),
+                ),
+                (
+                    "source",
+                    models.ForeignKey(
+                        on_delete=django.db.models.deletion.PROTECT,
+                        related_name="records",
+                        to="commerce.sourcesystem",
+                        verbose_name="Источник",
+                    ),
+                ),
+            ],
+            options={
+                "verbose_name": "Исходная запись",
+                "verbose_name_plural": "Исходные записи",
+            },
+        ),
+        migrations.CreateModel(
+            name="ProductBinding",
+            fields=[
+                (
+                    "id",
+                    models.UUIDField(
+                        default=uuid.uuid4,
+                        editable=False,
+                        primary_key=True,
+                        serialize=False,
+                    ),
+                ),
+                (
+                    "external_id",
+                    models.CharField(max_length=255, verbose_name="Внешний ID"),
+                ),
+                (
+                    "external_sku",
+                    models.CharField(
+                        blank=True,
+                        db_index=True,
+                        max_length=128,
+                        verbose_name="Артикул в источнике",
+                    ),
+                ),
+                (
+                    "is_primary",
+                    models.BooleanField(
+                        default=False, verbose_name="Основная привязка"
+                    ),
+                ),
+                (
+                    "created_at",
+                    models.DateTimeField(auto_now_add=True, verbose_name="Создано"),
+                ),
+                (
+                    "updated_at",
+                    models.DateTimeField(auto_now=True, verbose_name="Обновлено"),
+                ),
+                (
+                    "product",
+                    models.ForeignKey(
+                        on_delete=django.db.models.deletion.CASCADE,
+                        related_name="bindings",
+                        to="commerce.product",
+                        verbose_name="Товар",
+                    ),
+                ),
+                (
+                    "source",
+                    models.ForeignKey(
+                        on_delete=django.db.models.deletion.PROTECT,
+                        related_name="product_bindings",
+                        to="commerce.sourcesystem",
+                        verbose_name="Источник",
+                    ),
+                ),
+            ],
+            options={
+                "verbose_name": "Привязка товара",
+                "verbose_name_plural": "Привязки товаров",
+            },
+        ),
+        migrations.CreateModel(
+            name="Sale",
+            fields=[
+                (
+                    "id",
+                    models.UUIDField(
+                        default=uuid.uuid4,
+                        editable=False,
+                        primary_key=True,
+                        serialize=False,
+                    ),
+                ),
+                (
+                    "external_id",
+                    models.CharField(max_length=255, verbose_name="Внешний ID"),
+                ),
+                (
+                    "event_type",
+                    models.CharField(
+                        choices=[("sale", "Продажа"), ("return", "Возврат")],
+                        default="sale",
+                        max_length=16,
+                        verbose_name="Тип операции",
+                    ),
+                ),
+                (
+                    "number",
+                    models.CharField(blank=True, max_length=128, verbose_name="Номер"),
+                ),
+                (
+                    "channel",
+                    models.CharField(
+                        blank=True,
+                        db_index=True,
+                        max_length=64,
+                        verbose_name="Канал продаж",
+                    ),
+                ),
+                (
+                    "status",
+                    models.CharField(
+                        blank=True, max_length=128, verbose_name="Статус источника"
+                    ),
+                ),
+                (
+                    "counts_as_sale",
+                    models.BooleanField(
+                        default=True,
+                        help_text="Отключается для отменённых или тестовых заказов.",
+                        verbose_name="Учитывать в продажах",
+                    ),
+                ),
+                (
+                    "currency",
+                    models.CharField(
+                        default="RUB", max_length=3, verbose_name="Валюта"
+                    ),
+                ),
+                (
+                    "occurred_at",
+                    models.DateTimeField(db_index=True, verbose_name="Дата операции"),
+                ),
+                (
+                    "source_updated_at",
+                    models.DateTimeField(
+                        blank=True, null=True, verbose_name="Изменено в источнике"
+                    ),
+                ),
+                (
+                    "created_at",
+                    models.DateTimeField(auto_now_add=True, verbose_name="Создано"),
+                ),
+                (
+                    "updated_at",
+                    models.DateTimeField(auto_now=True, verbose_name="Обновлено"),
+                ),
+                (
+                    "source",
+                    models.ForeignKey(
+                        on_delete=django.db.models.deletion.PROTECT,
+                        related_name="sales",
+                        to="commerce.sourcesystem",
+                        verbose_name="Источник",
+                    ),
+                ),
+                (
+                    "source_record",
+                    models.ForeignKey(
+                        blank=True,
+                        null=True,
+                        on_delete=django.db.models.deletion.SET_NULL,
+                        related_name="sales",
+                        to="commerce.sourcerecord",
+                        verbose_name="Исходная запись",
+                    ),
+                ),
+            ],
+            options={
+                "verbose_name": "Продажа",
+                "verbose_name_plural": "Продажи",
+                "ordering": ["-occurred_at", "-created_at"],
+            },
+        ),
+        migrations.CreateModel(
+            name="SaleLine",
+            fields=[
+                (
+                    "id",
+                    models.UUIDField(
+                        default=uuid.uuid4,
+                        editable=False,
+                        primary_key=True,
+                        serialize=False,
+                    ),
+                ),
+                (
+                    "external_id",
+                    models.CharField(max_length=255, verbose_name="Внешний ID позиции"),
+                ),
+                (
+                    "external_product_id",
+                    models.CharField(
+                        blank=True, max_length=255, verbose_name="Внешний ID товара"
+                    ),
+                ),
+                (
+                    "external_sku",
+                    models.CharField(
+                        blank=True, max_length=128, verbose_name="Внешний артикул"
+                    ),
+                ),
+                (
+                    "name",
+                    models.CharField(
+                        blank=True, max_length=255, verbose_name="Название в источнике"
+                    ),
+                ),
+                (
+                    "quantity",
+                    models.DecimalField(
+                        decimal_places=4,
+                        default=Decimal("1"),
+                        max_digits=18,
+                        validators=[
+                            django.core.validators.MinValueValidator(Decimal("0"))
+                        ],
+                        verbose_name="Количество",
+                    ),
+                ),
+                (
+                    "gross_amount",
+                    models.DecimalField(
+                        decimal_places=2,
+                        default=Decimal("0"),
+                        max_digits=18,
+                        validators=[
+                            django.core.validators.MinValueValidator(Decimal("0"))
+                        ],
+                        verbose_name="Сумма до скидки",
+                    ),
+                ),
+                (
+                    "discount_amount",
+                    models.DecimalField(
+                        decimal_places=2,
+                        default=Decimal("0"),
+                        max_digits=18,
+                        validators=[
+                            django.core.validators.MinValueValidator(Decimal("0"))
+                        ],
+                        verbose_name="Скидка",
+                    ),
+                ),
+                (
+                    "cost_amount",
+                    models.DecimalField(
+                        decimal_places=2,
+                        default=Decimal("0"),
+                        max_digits=18,
+                        validators=[
+                            django.core.validators.MinValueValidator(Decimal("0"))
+                        ],
+                        verbose_name="Себестоимость",
+                    ),
+                ),
+                (
+                    "metadata",
+                    models.JSONField(
+                        blank=True, default=dict, verbose_name="Дополнительные данные"
+                    ),
+                ),
+                (
+                    "product",
+                    models.ForeignKey(
+                        blank=True,
+                        null=True,
+                        on_delete=django.db.models.deletion.PROTECT,
+                        related_name="sale_lines",
+                        to="commerce.product",
+                        verbose_name="Товар",
+                    ),
+                ),
+                (
+                    "sale",
+                    models.ForeignKey(
+                        on_delete=django.db.models.deletion.CASCADE,
+                        related_name="lines",
+                        to="commerce.sale",
+                        verbose_name="Продажа",
+                    ),
+                ),
+            ],
+            options={
+                "verbose_name": "Позиция продажи",
+                "verbose_name_plural": "Позиции продаж",
+            },
+        ),
+        migrations.CreateModel(
+            name="Cost",
+            fields=[
+                (
+                    "id",
+                    models.UUIDField(
+                        default=uuid.uuid4,
+                        editable=False,
+                        primary_key=True,
+                        serialize=False,
+                    ),
+                ),
+                (
+                    "external_id",
+                    models.CharField(
+                        blank=True, max_length=255, verbose_name="Внешний ID"
+                    ),
+                ),
+                (
+                    "channel",
+                    models.CharField(
+                        blank=True,
+                        db_index=True,
+                        max_length=64,
+                        verbose_name="Канал продаж",
+                    ),
+                ),
+                (
+                    "cost_type",
+                    models.CharField(
+                        choices=[
+                            ("commission", "Комиссия"),
+                            ("delivery", "Доставка"),
+                            ("storage", "Хранение"),
+                            ("advertising", "Реклама"),
+                            ("acquiring", "Эквайринг"),
+                            ("return", "Возврат"),
+                            ("other", "Прочее"),
+                        ],
+                        max_length=32,
+                        verbose_name="Тип расхода",
+                    ),
+                ),
+                (
+                    "amount",
+                    models.DecimalField(
+                        decimal_places=2,
+                        default=Decimal("0"),
+                        max_digits=18,
+                        verbose_name="Сумма",
+                    ),
+                ),
+                (
+                    "currency",
+                    models.CharField(
+                        default="RUB", max_length=3, verbose_name="Валюта"
+                    ),
+                ),
+                (
+                    "occurred_at",
+                    models.DateTimeField(db_index=True, verbose_name="Дата расхода"),
+                ),
+                (
+                    "metadata",
+                    models.JSONField(
+                        blank=True, default=dict, verbose_name="Дополнительные данные"
+                    ),
+                ),
+                (
+                    "created_at",
+                    models.DateTimeField(auto_now_add=True, verbose_name="Создано"),
+                ),
+                (
+                    "product",
+                    models.ForeignKey(
+                        blank=True,
+                        null=True,
+                        on_delete=django.db.models.deletion.PROTECT,
+                        related_name="costs",
+                        to="commerce.product",
+                        verbose_name="Товар",
+                    ),
+                ),
+                (
+                    "sale_line",
+                    models.ForeignKey(
+                        blank=True,
+                        null=True,
+                        on_delete=django.db.models.deletion.CASCADE,
+                        related_name="costs",
+                        to="commerce.saleline",
+                        verbose_name="Позиция продажи",
+                    ),
+                ),
+                (
+                    "source",
+                    models.ForeignKey(
+                        on_delete=django.db.models.deletion.PROTECT,
+                        related_name="costs",
+                        to="commerce.sourcesystem",
+                        verbose_name="Источник",
+                    ),
+                ),
+            ],
+            options={"verbose_name": "Расход", "verbose_name_plural": "Расходы"},
+        ),
+        migrations.CreateModel(
+            name="StockSnapshot",
+            fields=[
+                (
+                    "id",
+                    models.UUIDField(
+                        default=uuid.uuid4,
+                        editable=False,
+                        primary_key=True,
+                        serialize=False,
+                    ),
+                ),
+                (
+                    "warehouse_external_id",
+                    models.CharField(max_length=255, verbose_name="ID склада"),
+                ),
+                (
+                    "warehouse_name",
+                    models.CharField(blank=True, max_length=255, verbose_name="Склад"),
+                ),
+                (
+                    "quantity",
+                    models.DecimalField(
+                        decimal_places=4,
+                        default=Decimal("0"),
+                        max_digits=18,
+                        verbose_name="Остаток",
+                    ),
+                ),
+                (
+                    "reserved",
+                    models.DecimalField(
+                        decimal_places=4,
+                        default=Decimal("0"),
+                        max_digits=18,
+                        verbose_name="Резерв",
+                    ),
+                ),
+                (
+                    "in_transit",
+                    models.DecimalField(
+                        decimal_places=4,
+                        default=Decimal("0"),
+                        max_digits=18,
+                        verbose_name="В пути",
+                    ),
+                ),
+                (
+                    "captured_at",
+                    models.DateTimeField(db_index=True, verbose_name="Дата снимка"),
+                ),
+                (
+                    "metadata",
+                    models.JSONField(
+                        blank=True, default=dict, verbose_name="Дополнительные данные"
+                    ),
+                ),
+                (
+                    "created_at",
+                    models.DateTimeField(auto_now_add=True, verbose_name="Создано"),
+                ),
+                (
+                    "product",
+                    models.ForeignKey(
+                        on_delete=django.db.models.deletion.CASCADE,
+                        related_name="stock_snapshots",
+                        to="commerce.product",
+                        verbose_name="Товар",
+                    ),
+                ),
+                (
+                    "source",
+                    models.ForeignKey(
+                        on_delete=django.db.models.deletion.PROTECT,
+                        related_name="stock_snapshots",
+                        to="commerce.sourcesystem",
+                        verbose_name="Источник",
+                    ),
+                ),
+            ],
+            options={
+                "verbose_name": "Снимок остатка",
+                "verbose_name_plural": "Снимки остатков",
+                "ordering": ["-captured_at"],
+            },
+        ),
+        migrations.AddIndex(
+            model_name="product",
+            index=models.Index(
+                fields=["is_active", "name"], name="commerce_product_active_name"
+            ),
+        ),
+        migrations.AddConstraint(
+            model_name="product",
+            constraint=models.CheckConstraint(
+                condition=models.Q(("parent", models.F("id")), _negated=True),
+                name="commerce_product_not_own_parent",
+            ),
+        ),
+        migrations.AddConstraint(
+            model_name="product",
+            constraint=models.UniqueConstraint(
+                django.db.models.functions.text.Lower("sku"),
+                name="commerce_product_sku_case_insensitive",
+            ),
+        ),
+        migrations.AddIndex(
+            model_name="sourcerecord",
+            index=models.Index(
+                fields=["source", "entity_type", "source_updated_at"],
+                name="commerce_source_record_sync",
+            ),
+        ),
+        migrations.AddConstraint(
+            model_name="sourcerecord",
+            constraint=models.UniqueConstraint(
+                fields=("source", "entity_type", "external_id"),
+                name="commerce_source_record_identity",
+            ),
+        ),
+        migrations.AddIndex(
+            model_name="productbinding",
+            index=models.Index(
+                fields=["source", "external_sku"],
+                name="commerce_binding_source_sku",
+            ),
+        ),
+        migrations.AddConstraint(
+            model_name="productbinding",
+            constraint=models.UniqueConstraint(
+                fields=("source", "external_id"),
+                name="commerce_binding_source_external",
+            ),
+        ),
+        migrations.AddIndex(
+            model_name="sale",
+            index=models.Index(
+                fields=["counts_as_sale", "occurred_at"],
+                name="commerce_sale_counted_date",
+            ),
+        ),
+        migrations.AddConstraint(
+            model_name="sale",
+            constraint=models.UniqueConstraint(
+                fields=("source", "external_id"),
+                name="commerce_sale_source_external",
+            ),
+        ),
+        migrations.AddIndex(
+            model_name="saleline",
+            index=models.Index(
+                fields=["product", "sale"], name="commerce_line_product_sale"
+            ),
+        ),
+        migrations.AddConstraint(
+            model_name="saleline",
+            constraint=models.UniqueConstraint(
+                fields=("sale", "external_id"),
+                name="commerce_sale_line_identity",
+            ),
+        ),
+        migrations.AddConstraint(
+            model_name="saleline",
+            constraint=models.CheckConstraint(
+                condition=models.Q(("discount_amount__lte", models.F("gross_amount"))),
+                name="commerce_sale_line_discount_lte_gross",
+            ),
+        ),
+        migrations.AddIndex(
+            model_name="cost",
+            index=models.Index(
+                fields=["product", "occurred_at"], name="commerce_cost_product_date"
+            ),
+        ),
+        migrations.AddConstraint(
+            model_name="cost",
+            constraint=models.CheckConstraint(
+                condition=models.Q(
+                    ("product__isnull", False),
+                    ("sale_line__isnull", False),
+                    _connector="OR",
+                ),
+                name="commerce_cost_has_target",
+            ),
+        ),
+        migrations.AddConstraint(
+            model_name="cost",
+            constraint=models.UniqueConstraint(
+                condition=models.Q(("external_id", ""), _negated=True),
+                fields=("source", "external_id", "cost_type"),
+                name="commerce_cost_source_external_type",
+            ),
+        ),
+        migrations.AddIndex(
+            model_name="stocksnapshot",
+            index=models.Index(
+                fields=[
+                    "product",
+                    "source",
+                    "warehouse_external_id",
+                    "-captured_at",
+                ],
+                name="commerce_stock_latest",
+            ),
+        ),
+        migrations.AddConstraint(
+            model_name="stocksnapshot",
+            constraint=models.UniqueConstraint(
+                fields=(
+                    "product",
+                    "source",
+                    "warehouse_external_id",
+                    "captured_at",
+                ),
+                name="commerce_stock_snapshot_identity",
+            ),
+        ),
+    ]
diff --git a/backend/commerce/migrations/__init__.py b/backend/commerce/migrations/__init__.py
new file mode 100644
index 00000000..e69de29b
diff --git a/backend/commerce/models/__init__.py b/backend/commerce/models/__init__.py
new file mode 100644
index 00000000..2c77fab4
--- /dev/null
+++ b/backend/commerce/models/__init__.py
@@ -0,0 +1,19 @@
+from .costs import Cost, CostType
+from .product import Product, ProductKind
+from .sales import Sale, SaleEventType, SaleLine
+from .source import ProductBinding, SourceRecord, SourceSystem
+from .stock import StockSnapshot
+
+__all__ = [
+    "Cost",
+    "CostType",
+    "Product",
+    "ProductBinding",
+    "ProductKind",
+    "Sale",
+    "SaleEventType",
+    "SaleLine",
+    "SourceRecord",
+    "SourceSystem",
+    "StockSnapshot",
+]
diff --git a/backend/commerce/models/costs.py b/backend/commerce/models/costs.py
new file mode 100644
index 00000000..c3a5a0b2
--- /dev/null
+++ b/backend/commerce/models/costs.py
@@ -0,0 +1,76 @@
+import uuid
+from decimal import Decimal
+
+from django.db import models
+from django.db.models import Q
+
+
+class CostType(models.TextChoices):
+    COMMISSION = "commission", "Комиссия"
+    DELIVERY = "delivery", "Доставка"
+    STORAGE = "storage", "Хранение"
+    ADVERTISING = "advertising", "Реклама"
+    ACQUIRING = "acquiring", "Эквайринг"
+    RETURN = "return", "Возврат"
+    OTHER = "other", "Прочее"
+
+
+class Cost(models.Model):
+    """Additional product- or sale-line-level expense."""
+
+    id = models.UUIDField(primary_key=True, default=uuid.uuid4, editable=False)
+    source = models.ForeignKey(
+        "commerce.SourceSystem",
+        on_delete=models.PROTECT,
+        related_name="costs",
+        verbose_name="Источник",
+    )
+    product = models.ForeignKey(
+        "commerce.Product",
+        on_delete=models.PROTECT,
+        null=True,
+        blank=True,
+        related_name="costs",
+        verbose_name="Товар",
+    )
+    sale_line = models.ForeignKey(
+        "commerce.SaleLine",
+        on_delete=models.CASCADE,
+        null=True,
+        blank=True,
+        related_name="costs",
+        verbose_name="Позиция продажи",
+    )
+    external_id = models.CharField("Внешний ID", max_length=255, blank=True)
+    channel = models.CharField("Канал продаж", max_length=64, blank=True, db_index=True)
+    cost_type = models.CharField("Тип расхода", max_length=32, choices=CostType.choices)
+    amount = models.DecimalField(
+        "Сумма", max_digits=18, decimal_places=2, default=Decimal("0")
+    )
+    currency = models.CharField("Валюта", max_length=3, default="RUB")
+    occurred_at = models.DateTimeField("Дата расхода", db_index=True)
+    metadata = models.JSONField("Дополнительные данные", default=dict, blank=True)
+    created_at = models.DateTimeField("Создано", auto_now_add=True)
+
+    class Meta:
+        verbose_name = "Расход"
+        verbose_name_plural = "Расходы"
+        constraints = [
+            models.CheckConstraint(
+                condition=Q(product__isnull=False) | Q(sale_line__isnull=False),
+                name="commerce_cost_has_target",
+            ),
+            models.UniqueConstraint(
+                fields=["source", "external_id", "cost_type"],
+                condition=~Q(external_id=""),
+                name="commerce_cost_source_external_type",
+            ),
+        ]
+        indexes = [
+            models.Index(
+                fields=["product", "occurred_at"], name="commerce_cost_product_date"
+            )
+        ]
+
+    def __str__(self):
+        return f"{self.get_cost_type_display()}: {self.amount} {self.currency}"
diff --git a/backend/commerce/models/product.py b/backend/commerce/models/product.py
new file mode 100644
index 00000000..a48a4865
--- /dev/null
+++ b/backend/commerce/models/product.py
@@ -0,0 +1,60 @@
+import uuid
+
+from django.db import models
+from django.db.models import Q
+from django.db.models.functions import Lower
+
+
+class ProductKind(models.TextChoices):
+    PRODUCT = "product", "Товар"
+    SERVICE = "service", "Услуга"
+    BUNDLE = "bundle", "Комплект"
+
+
+class Product(models.Model):
+    """Canonical sellable or stockable SKU used by every data source."""
+
+    id = models.UUIDField(primary_key=True, default=uuid.uuid4, editable=False)
+    parent = models.ForeignKey(
+        "self",
+        on_delete=models.PROTECT,
+        null=True,
+        blank=True,
+        related_name="variants",
+        verbose_name="Родительский товар",
+    )
+    kind = models.CharField(
+        "Тип",
+        max_length=20,
+        choices=ProductKind.choices,
+        default=ProductKind.PRODUCT,
+    )
+    sku = models.CharField("Внутренний артикул", max_length=128, unique=True)
+    name = models.CharField("Название", max_length=255)
+    barcode = models.CharField("Штрихкод", max_length=64, blank=True, db_index=True)
+    description = models.TextField("Описание", blank=True)
+    is_active = models.BooleanField("Активен", default=True)
+    created_at = models.DateTimeField("Создано", auto_now_add=True)
+    updated_at = models.DateTimeField("Обновлено", auto_now=True)
+
+    class Meta:
+        verbose_name = "Товар"
+        verbose_name_plural = "Товары"
+        ordering = ["name", "sku"]
+        constraints = [
+            models.CheckConstraint(
+                condition=~Q(parent=models.F("id")),
+                name="commerce_product_not_own_parent",
+            ),
+            models.UniqueConstraint(
+                Lower("sku"), name="commerce_product_sku_case_insensitive"
+            ),
+        ]
+        indexes = [
+            models.Index(
+                fields=["is_active", "name"], name="commerce_product_active_name"
+            ),
+        ]
+
+    def __str__(self):
+        return f"{self.sku} — {self.name}"
diff --git a/backend/commerce/models/sales.py b/backend/commerce/models/sales.py
new file mode 100644
index 00000000..7b93d707
--- /dev/null
+++ b/backend/commerce/models/sales.py
@@ -0,0 +1,151 @@
+import uuid
+from decimal import Decimal
+
+from django.core.validators import MinValueValidator
+from django.db import models
+
+
+class SaleEventType(models.TextChoices):
+    SALE = "sale", "Продажа"
+    RETURN = "return", "Возврат"
+
+
+class Sale(models.Model):
+    """Normalized sale/order event supplied by an external or internal system."""
+
+    id = models.UUIDField(primary_key=True, default=uuid.uuid4, editable=False)
+    source = models.ForeignKey(
+        "commerce.SourceSystem",
+        on_delete=models.PROTECT,
+        related_name="sales",
+        verbose_name="Источник",
+    )
+    source_record = models.ForeignKey(
+        "commerce.SourceRecord",
+        on_delete=models.SET_NULL,
+        null=True,
+        blank=True,
+        related_name="sales",
+        verbose_name="Исходная запись",
+    )
+    external_id = models.CharField("Внешний ID", max_length=255)
+    event_type = models.CharField(
+        "Тип операции",
+        max_length=16,
+        choices=SaleEventType.choices,
+        default=SaleEventType.SALE,
+    )
+    number = models.CharField("Номер", max_length=128, blank=True)
+    channel = models.CharField("Канал продаж", max_length=64, blank=True, db_index=True)
+    status = models.CharField("Статус источника", max_length=128, blank=True)
+    counts_as_sale = models.BooleanField(
+        "Учитывать в продажах",
+        default=True,
+        help_text="Отключается для отменённых или тестовых заказов.",
+    )
+    currency = models.CharField("Валюта", max_length=3, default="RUB")
+    occurred_at = models.DateTimeField("Дата операции", db_index=True)
+    source_updated_at = models.DateTimeField(
+        "Изменено в источнике", null=True, blank=True
+    )
+    created_at = models.DateTimeField("Создано", auto_now_add=True)
+    updated_at = models.DateTimeField("Обновлено", auto_now=True)
+
+    class Meta:
+        verbose_name = "Продажа"
+        verbose_name_plural = "Продажи"
+        ordering = ["-occurred_at", "-created_at"]
+        constraints = [
+            models.UniqueConstraint(
+                fields=["source", "external_id"],
+                name="commerce_sale_source_external",
+            )
+        ]
+        indexes = [
+            models.Index(
+                fields=["counts_as_sale", "occurred_at"],
+                name="commerce_sale_counted_date",
+            )
+        ]
+
+    def __str__(self):
+        return self.number or f"{self.source.code}:{self.external_id}"
+
+
+class SaleLine(models.Model):
+    """Product-level monetary fact within a sale."""
+
+    id = models.UUIDField(primary_key=True, default=uuid.uuid4, editable=False)
+    sale = models.ForeignKey(
+        Sale,
+        on_delete=models.CASCADE,
+        related_name="lines",
+        verbose_name="Продажа",
+    )
+    product = models.ForeignKey(
+        "commerce.Product",
+        on_delete=models.PROTECT,
+        null=True,
+        blank=True,
+        related_name="sale_lines",
+        verbose_name="Товар",
+    )
+    external_id = models.CharField("Внешний ID позиции", max_length=255)
+    external_product_id = models.CharField(
+        "Внешний ID товара", max_length=255, blank=True
+    )
+    external_sku = models.CharField("Внешний артикул", max_length=128, blank=True)
+    name = models.CharField("Название в источнике", max_length=255, blank=True)
+    quantity = models.DecimalField(
+        "Количество",
+        max_digits=18,
+        decimal_places=4,
+        default=Decimal("1"),
+        validators=[MinValueValidator(Decimal("0"))],
+    )
+    gross_amount = models.DecimalField(
+        "Сумма до скидки",
+        max_digits=18,
+        decimal_places=2,
+        default=Decimal("0"),
+        validators=[MinValueValidator(Decimal("0"))],
+    )
+    discount_amount = models.DecimalField(
+        "Скидка",
+        max_digits=18,
+        decimal_places=2,
+        default=Decimal("0"),
+        validators=[MinValueValidator(Decimal("0"))],
+    )
+    cost_amount = models.DecimalField(
+        "Себестоимость",
+        max_digits=18,
+        decimal_places=2,
+        default=Decimal("0"),
+        validators=[MinValueValidator(Decimal("0"))],
+    )
+    metadata = models.JSONField("Дополнительные данные", default=dict, blank=True)
+
+    class Meta:
+        verbose_name = "Позиция продажи"
+        verbose_name_plural = "Позиции продаж"
+        constraints = [
+            models.UniqueConstraint(
+                fields=["sale", "external_id"],
+                name="commerce_sale_line_identity",
+            ),
+            models.CheckConstraint(
+                condition=models.Q(discount_amount__lte=models.F("gross_amount")),
+                name="commerce_sale_line_discount_lte_gross",
+            ),
+        ]
+        indexes = [
+            models.Index(fields=["product", "sale"], name="commerce_line_product_sale")
+        ]
+
+    @property
+    def net_amount(self):
+        return self.gross_amount - self.discount_amount
+
+    def __str__(self):
+        return self.name or self.external_sku or self.external_id
diff --git a/backend/commerce/models/source.py b/backend/commerce/models/source.py
new file mode 100644
index 00000000..ce8593f1
--- /dev/null
+++ b/backend/commerce/models/source.py
@@ -0,0 +1,106 @@
+import uuid
+
+from django.db import models
+
+
+class SourceSystem(models.Model):
+    """External system that supplies observations and business events."""
+
+    code = models.SlugField("Код", max_length=64, unique=True)
+    name = models.CharField("Название", max_length=128)
+    is_active = models.BooleanField("Активен", default=True)
+    metadata = models.JSONField("Настройки без секретов", default=dict, blank=True)
+    created_at = models.DateTimeField("Создано", auto_now_add=True)
+    updated_at = models.DateTimeField("Обновлено", auto_now=True)
+
+    class Meta:
+        verbose_name = "Источник данных"
+        verbose_name_plural = "Источники данных"
+        ordering = ["name"]
+
+    def __str__(self):
+        return self.name
+
+
+class SourceRecord(models.Model):
+    """Latest source payload retained with provenance for repeatable imports."""
+
+    id = models.UUIDField(primary_key=True, default=uuid.uuid4, editable=False)
+    source = models.ForeignKey(
+        SourceSystem,
+        on_delete=models.PROTECT,
+        related_name="records",
+        verbose_name="Источник",
+    )
+    entity_type = models.CharField("Тип объекта", max_length=64)
+    external_id = models.CharField("Внешний ID", max_length=255)
+    payload = models.JSONField("Исходные данные", default=dict)
+    payload_hash = models.CharField("Хеш данных", max_length=64, editable=False)
+    source_updated_at = models.DateTimeField(
+        "Изменено в источнике", null=True, blank=True
+    )
+    received_at = models.DateTimeField("Получено", auto_now=True)
+    created_at = models.DateTimeField("Создано", auto_now_add=True)
+
+    class Meta:
+        verbose_name = "Исходная запись"
+        verbose_name_plural = "Исходные записи"
+        constraints = [
+            models.UniqueConstraint(
+                fields=["source", "entity_type", "external_id"],
+                name="commerce_source_record_identity",
+            )
+        ]
+        indexes = [
+            models.Index(
+                fields=["source", "entity_type", "source_updated_at"],
+                name="commerce_source_record_sync",
+            )
+        ]
+
+    def __str__(self):
+        return f"{self.source.code}:{self.entity_type}:{self.external_id}"
+
+
+class ProductBinding(models.Model):
+    """Maps an external product/offer identifier to the canonical product."""
+
+    id = models.UUIDField(primary_key=True, default=uuid.uuid4, editable=False)
+    product = models.ForeignKey(
+        "commerce.Product",
+        on_delete=models.CASCADE,
+        related_name="bindings",
+        verbose_name="Товар",
+    )
+    source = models.ForeignKey(
+        SourceSystem,
+        on_delete=models.PROTECT,
+        related_name="product_bindings",
+        verbose_name="Источник",
+    )
+    external_id = models.CharField("Внешний ID", max_length=255)
+    external_sku = models.CharField(
+        "Артикул в источнике", max_length=128, blank=True, db_index=True
+    )
+    is_primary = models.BooleanField("Основная привязка", default=False)
+    created_at = models.DateTimeField("Создано", auto_now_add=True)
+    updated_at = models.DateTimeField("Обновлено", auto_now=True)
+
+    class Meta:
+        verbose_name = "Привязка товара"
+        verbose_name_plural = "Привязки товаров"
+        constraints = [
+            models.UniqueConstraint(
+                fields=["source", "external_id"],
+                name="commerce_binding_source_external",
+            )
+        ]
+        indexes = [
+            models.Index(
+                fields=["source", "external_sku"],
+                name="commerce_binding_source_sku",
+            )
+        ]
+
+    def __str__(self):
+        return f"{self.product.sku} ← {self.source.code}:{self.external_id}"
diff --git a/backend/commerce/models/stock.py b/backend/commerce/models/stock.py
new file mode 100644
index 00000000..b647d69b
--- /dev/null
+++ b/backend/commerce/models/stock.py
@@ -0,0 +1,61 @@
+import uuid
+from decimal import Decimal
+
+from django.db import models
+
+
+class StockSnapshot(models.Model):
+    """Point-in-time stock observation supplied by a source system."""
+
+    id = models.UUIDField(primary_key=True, default=uuid.uuid4, editable=False)
+    product = models.ForeignKey(
+        "commerce.Product",
+        on_delete=models.CASCADE,
+        related_name="stock_snapshots",
+        verbose_name="Товар",
+    )
+    source = models.ForeignKey(
+        "commerce.SourceSystem",
+        on_delete=models.PROTECT,
+        related_name="stock_snapshots",
+        verbose_name="Источник",
+    )
+    warehouse_external_id = models.CharField("ID склада", max_length=255)
+    warehouse_name = models.CharField("Склад", max_length=255, blank=True)
+    quantity = models.DecimalField(
+        "Остаток", max_digits=18, decimal_places=4, default=Decimal("0")
+    )
+    reserved = models.DecimalField(
+        "Резерв", max_digits=18, decimal_places=4, default=Decimal("0")
+    )
+    in_transit = models.DecimalField(
+        "В пути", max_digits=18, decimal_places=4, default=Decimal("0")
+    )
+    captured_at = models.DateTimeField("Дата снимка", db_index=True)
+    metadata = models.JSONField("Дополнительные данные", default=dict, blank=True)
+    created_at = models.DateTimeField("Создано", auto_now_add=True)
+
+    class Meta:
+        verbose_name = "Снимок остатка"
+        verbose_name_plural = "Снимки остатков"
+        ordering = ["-captured_at"]
+        constraints = [
+            models.UniqueConstraint(
+                fields=["product", "source", "warehouse_external_id", "captured_at"],
+                name="commerce_stock_snapshot_identity",
+            )
+        ]
+        indexes = [
+            models.Index(
+                fields=["product", "source", "warehouse_external_id", "-captured_at"],
+                name="commerce_stock_latest",
+            )
+        ]
+
+    @property
+    def available(self):
+        return self.quantity - self.reserved
+
+    def __str__(self):
+        warehouse = self.warehouse_name or self.warehouse_external_id
+        return f"{self.product.sku} · {warehouse} · {self.quantity}"
diff --git a/backend/commerce/services/__init__.py b/backend/commerce/services/__init__.py
new file mode 100644
index 00000000..46ddc679
--- /dev/null
+++ b/backend/commerce/services/__init__.py
@@ -0,0 +1,13 @@
+"""Application services for normalized commerce data."""
+
+from .ingestion import IngestResult, ingest_source_record
+from .matching import ProductMatch, match_product
+from .metrics import get_product_metrics
+
+__all__ = [
+    "IngestResult",
+    "ProductMatch",
+    "get_product_metrics",
+    "ingest_source_record",
+    "match_product",
+]
diff --git a/backend/commerce/services/ingestion.py b/backend/commerce/services/ingestion.py
new file mode 100644
index 00000000..4b99989d
--- /dev/null
+++ b/backend/commerce/services/ingestion.py
@@ -0,0 +1,80 @@
+import hashlib
+import json
+from dataclasses import dataclass
+from datetime import datetime
+from typing import Any
+
+from django.db import transaction
+
+from commerce.models import SourceRecord, SourceSystem
+
+
+@dataclass(frozen=True)
+class IngestResult:
+    record: SourceRecord
+    created: bool
+    changed: bool
+
+
+def payload_hash(payload: dict[str, Any]) -> str:
+    canonical = json.dumps(
+        payload,
+        ensure_ascii=False,
+        sort_keys=True,
+        separators=(",", ":"),
+        default=str,
+    )
+    return hashlib.sha256(canonical.encode("utf-8")).hexdigest()
+
+
+@transaction.atomic
+def ingest_source_record(
+    *,
+    source: SourceSystem,
+    entity_type: str,
+    external_id: str,
+    payload: dict[str, Any],
+    source_updated_at: datetime | None = None,
+) -> IngestResult:
+    """Idempotently retain the latest payload and report whether it changed."""
+
+    digest = payload_hash(payload)
+    existing = (
+        SourceRecord.objects.select_for_update()
+        .filter(
+            source=source,
+            entity_type=entity_type,
+            external_id=str(external_id),
+        )
+        .first()
+    )
+    if existing is not None:
+        changed = (
+            existing.payload_hash != digest
+            or existing.source_updated_at != source_updated_at
+        )
+        if changed:
+            existing.payload = payload
+            existing.payload_hash = digest
+            existing.source_updated_at = source_updated_at
+            existing.save(
+                update_fields=[
+                    "payload",
+                    "payload_hash",
+                    "source_updated_at",
+                    "received_at",
+                ]
+            )
+        else:
+            existing.save(update_fields=["received_at"])
+        return IngestResult(record=existing, created=False, changed=changed)
+
+    record = SourceRecord.objects.create(
+        source=source,
+        entity_type=entity_type,
+        external_id=str(external_id),
+        payload=payload,
+        payload_hash=digest,
+        source_updated_at=source_updated_at,
+    )
+    return IngestResult(record=record, created=True, changed=True)
diff --git a/backend/commerce/services/matching.py b/backend/commerce/services/matching.py
new file mode 100644
index 00000000..c7878a59
--- /dev/null
+++ b/backend/commerce/services/matching.py
@@ -0,0 +1,60 @@
+from dataclasses import dataclass
+
+from commerce.models import Product, ProductBinding, SourceSystem
+
+
+@dataclass(frozen=True)
+class ProductMatch:
+    product: Product | None
+    method: str | None
+
+    @property
+    def matched(self) -> bool:
+        return self.product is not None
+
+
+def _normalized(value: str | None) -> str:
+    return (value or "").strip()
+
+
+def match_product(
+    *,
+    source: SourceSystem,
+    external_id: str | None = None,
+    external_sku: str | None = None,
+    barcode: str | None = None,
+) -> ProductMatch:
+    """Resolve a source product using explicit bindings before safe identifiers."""
+
+    external_id = _normalized(external_id)
+    external_sku = _normalized(external_sku)
+    barcode = _normalized(barcode)
+
+    if external_id:
+        binding = (
+            ProductBinding.objects.select_related("product")
+            .filter(source=source, external_id=external_id)
+            .first()
+        )
+        if binding:
+            return ProductMatch(binding.product, "external_id")
+
+    if external_sku:
+        bindings = list(
+            ProductBinding.objects.select_related("product").filter(
+                source=source, external_sku__iexact=external_sku
+            )[:2]
+        )
+        if len(bindings) == 1:
+            return ProductMatch(bindings[0].product, "external_sku")
+
+        products = list(Product.objects.filter(sku__iexact=external_sku)[:2])
+        if len(products) == 1:
+            return ProductMatch(products[0], "canonical_sku")
+
+    if barcode:
+        products = list(Product.objects.filter(barcode=barcode)[:2])
+        if len(products) == 1:
+            return ProductMatch(products[0], "barcode")
+
+    return ProductMatch(None, None)
diff --git a/backend/commerce/services/metrics.py b/backend/commerce/services/metrics.py
new file mode 100644
index 00000000..1a97b0ec
--- /dev/null
+++ b/backend/commerce/services/metrics.py
@@ -0,0 +1,238 @@
+from collections import defaultdict
+from datetime import datetime
+from decimal import Decimal
+
+from django.db.models import (
+    Case,
+    CharField,
+    DecimalField,
+    ExpressionWrapper,
+    F,
+    OuterRef,
+    Q,
+    Subquery,
+    Sum,
+    Value,
+    When,
+)
+from django.db.models.functions import Coalesce
+
+from commerce.models import Cost, Product, SaleEventType, SaleLine, StockSnapshot
+
+MONEY_FIELD = DecimalField(max_digits=20, decimal_places=2)
+ZERO_MONEY = Decimal("0.00")
+
+
+def _date_filter(prefix: str, date_from: datetime | None, date_to: datetime | None):
+    query = Q()
+    if date_from is not None:
+        query &= Q(**{f"{prefix}__gte": date_from})
+    if date_to is not None:
+        query &= Q(**{f"{prefix}__lte": date_to})
+    return query
+
+
+def _sale_metric_rows(
+    product: Product,
+    date_from: datetime | None,
+    date_to: datetime | None,
+    *group_fields: str,
+):
+    signed_quantity = ExpressionWrapper(
+        F("quantity") * models_case_return_multiplier(),
+        output_field=DecimalField(max_digits=20, decimal_places=4),
+    )
+    signed_gross = ExpressionWrapper(
+        F("gross_amount") * models_case_return_multiplier(), output_field=MONEY_FIELD
+    )
+    signed_discount = ExpressionWrapper(
+        F("discount_amount") * models_case_return_multiplier(),
+        output_field=MONEY_FIELD,
+    )
+    signed_cost = ExpressionWrapper(
+        F("cost_amount") * models_case_return_multiplier(), output_field=MONEY_FIELD
+    )
+
+    rows = (
+        SaleLine.objects.filter(product=product, sale__counts_as_sale=True)
+        .filter(_date_filter("sale__occurred_at", date_from, date_to))
+        .values(*group_fields)
+        .annotate(
+            quantity=Coalesce(Sum(signed_quantity), Decimal("0")),
+            gross=Coalesce(Sum(signed_gross), ZERO_MONEY),
+            discounts=Coalesce(Sum(signed_discount), ZERO_MONEY),
+            cost_of_goods=Coalesce(Sum(signed_cost), ZERO_MONEY),
+        )
+        .order_by(*group_fields)
+    )
+    return list(rows)
+
+
+def _sale_metrics(
+    product: Product,
+    date_from: datetime | None,
+    date_to: datetime | None,
+):
+    rows = _sale_metric_rows(product, date_from, date_to, "sale__currency")
+    return {row["sale__currency"]: row for row in rows}
+
+
+def models_case_return_multiplier():
+    from django.db.models import Case, IntegerField, Value, When
+
+    return Case(
+        When(sale__event_type=SaleEventType.RETURN, then=Value(-1)),
+        default=Value(1),
+        output_field=IntegerField(),
+    )
+
+
+def _cost_metrics(
+    product: Product,
+    date_from: datetime | None,
+    date_to: datetime | None,
+):
+    rows = (
+        Cost.objects.filter(Q(product=product) | Q(sale_line__product=product))
+        .filter(_date_filter("occurred_at", date_from, date_to))
+        .values("currency", "cost_type")
+        .annotate(amount=Coalesce(Sum("amount"), ZERO_MONEY))
+        .order_by("currency", "cost_type")
+    )
+    result: dict[str, dict[str, Decimal]] = defaultdict(dict)
+    for row in rows:
+        result[row["currency"]][row["cost_type"]] = row["amount"]
+    return result
+
+
+def _channel_metrics(
+    product: Product,
+    date_from: datetime | None,
+    date_to: datetime | None,
+):
+    sale_rows = _sale_metric_rows(
+        product,
+        date_from,
+        date_to,
+        "sale__channel",
+        "sale__currency",
+    )
+    sales = {(row["sale__channel"], row["sale__currency"]): row for row in sale_rows}
+
+    cost_rows = (
+        Cost.objects.filter(Q(product=product) | Q(sale_line__product=product))
+        .filter(_date_filter("occurred_at", date_from, date_to))
+        .annotate(
+            effective_channel=Case(
+                When(
+                    channel="",
+                    then=Coalesce("sale_line__sale__channel", Value("")),
+                ),
+                default=F("channel"),
+                output_field=CharField(),
+            )
+        )
+        .values("effective_channel", "currency", "cost_type")
+        .annotate(amount=Coalesce(Sum("amount"), ZERO_MONEY))
+        .order_by("effective_channel", "currency", "cost_type")
+    )
+    costs: dict[tuple[str, str], dict[str, Decimal]] = defaultdict(dict)
+    for row in cost_rows:
+        costs[(row["effective_channel"], row["currency"])][row["cost_type"]] = row[
+            "amount"
+        ]
+
+    result = []
+    for channel, currency in sorted(set(sales) | set(costs)):
+        sale = sales.get((channel, currency), {})
+        gross = sale.get("gross", ZERO_MONEY)
+        discounts = sale.get("discounts", ZERO_MONEY)
+        cost_of_goods = sale.get("cost_of_goods", ZERO_MONEY)
+        expense_breakdown = costs.get((channel, currency), {})
+        additional_costs = sum(expense_breakdown.values(), ZERO_MONEY)
+        net_revenue = gross - discounts
+        result.append(
+            {
+                "channel": channel or "unattributed",
+                "currency": currency,
+                "quantity": sale.get("quantity", Decimal("0")),
+                "net_revenue": net_revenue,
+                "cost_of_goods": cost_of_goods,
+                "additional_costs": additional_costs,
+                "contribution_margin": net_revenue - cost_of_goods - additional_costs,
+                "cost_breakdown": expense_breakdown,
+            }
+        )
+    return result
+
+
+def _latest_stock(product: Product):
+    latest_pk = (
+        StockSnapshot.objects.filter(
+            product=product,
+            source_id=OuterRef("source_id"),
+            warehouse_external_id=OuterRef("warehouse_external_id"),
+        )
+        .order_by("-captured_at", "-created_at")
+        .values("pk")[:1]
+    )
+    snapshots = (
+        StockSnapshot.objects.filter(product=product, pk=Subquery(latest_pk))
+        .select_related("source")
+        .order_by("source__code", "warehouse_external_id")
+    )
+
+    return [
+        {
+            "source": snapshot.source.code,
+            "warehouse_external_id": snapshot.warehouse_external_id,
+            "warehouse_name": snapshot.warehouse_name,
+            "quantity": snapshot.quantity,
+            "reserved": snapshot.reserved,
+            "available": snapshot.available,
+            "in_transit": snapshot.in_transit,
+            "captured_at": snapshot.captured_at,
+        }
+        for snapshot in snapshots
+    ]
+
+
+def get_product_metrics(
+    product: Product,
+    *,
+    date_from: datetime | None = None,
+    date_to: datetime | None = None,
+):
+    sales = _sale_metrics(product, date_from, date_to)
+    costs = _cost_metrics(product, date_from, date_to)
+    currencies = sorted(set(sales) | set(costs))
+    monetary = []
+    for currency in currencies:
+        sale = sales.get(currency, {})
+        gross = sale.get("gross", ZERO_MONEY)
+        discounts = sale.get("discounts", ZERO_MONEY)
+        cost_of_goods = sale.get("cost_of_goods", ZERO_MONEY)
+        expense_breakdown = costs.get(currency, {})
+        additional_costs = sum(expense_breakdown.values(), ZERO_MONEY)
+        net_revenue = gross - discounts
+        monetary.append(
+            {
+                "currency": currency,
+                "quantity": sale.get("quantity", Decimal("0")),
+                "gross_revenue": gross,
+                "discounts": discounts,
+                "net_revenue": net_revenue,
+                "cost_of_goods": cost_of_goods,
+                "additional_costs": additional_costs,
+                "contribution_margin": net_revenue - cost_of_goods - additional_costs,
+                "cost_breakdown": expense_breakdown,
+            }
+        )
+
+    return {
+        "product_id": product.id,
+        "period": {"from": date_from, "to": date_to},
+        "monetary": monetary,
+        "by_channel": _channel_metrics(product, date_from, date_to),
+        "stock": _latest_stock(product),
+    }
diff --git a/backend/commerce/tasks/__init__.py b/backend/commerce/tasks/__init__.py
new file mode 100644
index 00000000..b64ecc93
--- /dev/null
+++ b/backend/commerce/tasks/__init__.py
@@ -0,0 +1,13 @@
+from celery import shared_task
+
+from commerce.integrations import sync_registered_source
+
+
+@shared_task(name="commerce.sync_source")
+def sync_source(source_code: str, entity_type: str):
+    results = sync_registered_source(source_code, entity_type=entity_type)
+    return {
+        "processed": len(results),
+        "created": sum(result.created for result in results),
+        "changed": sum(result.changed for result in results),
+    }
diff --git a/backend/eusrr_backend/settings.py b/backend/eusrr_backend/settings.py
index 3b4669af..9445302e 100644
--- a/backend/eusrr_backend/settings.py
+++ b/backend/eusrr_backend/settings.py
@@ -75,6 +75,7 @@ INSTALLED_APPS = [
     "search.apps.SearchConfig",
     "finance.apps.FinanceConfig",
     "procurement.apps.ProcurementConfig",
+    "commerce.apps.CommerceConfig",
     "tasks.apps.TasksConfig",
     "guests.apps.GuestsConfig",
     "push_notifications",  # django-push-notifications для Web Push
diff --git a/backend/tests/commerce/__init__.py b/backend/tests/commerce/__init__.py
new file mode 100644
index 00000000..e69de29b
diff --git a/backend/tests/commerce/test_api.py b/backend/tests/commerce/test_api.py
new file mode 100644
index 00000000..12d9aa59
--- /dev/null
+++ b/backend/tests/commerce/test_api.py
@@ -0,0 +1,76 @@
+from decimal import Decimal
+
+import pytest
+from django.urls import reverse
+from django.utils import timezone
+from rest_framework import status
+
+from commerce.models import Product, Sale, SaleLine, SourceSystem
+
+pytestmark = pytest.mark.django_db
+
+
+def test_commerce_api_requires_authentication(api_client):
+    response = api_client.get(reverse("api:v1:commerce:product-list"))
+    assert response.status_code == status.HTTP_401_UNAUTHORIZED
+
+
+def test_employee_can_read_but_cannot_create_product(api_client, user_factory):
+    user = user_factory()
+    Product.objects.create(sku="FISHKA", name="Фишка")
+    api_client.force_authenticate(user=user)
+
+    list_response = api_client.get(reverse("api:v1:commerce:product-list"))
+    create_response = api_client.post(
+        reverse("api:v1:commerce:product-list"),
+        {"sku": "NEW", "name": "Новый товар", "kind": "product"},
+        format="json",
+    )
+
+    assert list_response.status_code == status.HTTP_200_OK
+    assert list_response.data["count"] == 1
+    assert create_response.status_code == status.HTTP_403_FORBIDDEN
+
+
+def test_staff_can_create_product(api_client, user_factory):
+    user = user_factory(staff=True)
+    api_client.force_authenticate(user=user)
+
+    response = api_client.post(
+        reverse("api:v1:commerce:product-list"),
+        {"sku": "NEW", "name": "Новый товар", "kind": "product"},
+        format="json",
+    )
+
+    assert response.status_code == status.HTTP_201_CREATED
+    assert Product.objects.filter(sku="NEW").exists()
+
+
+def test_product_analytics_endpoint(api_client, user_factory):
+    user = user_factory()
+    source = SourceSystem.objects.create(code="insales", name="InSales")
+    product = Product.objects.create(sku="FISHKA", name="Фишка")
+    sale = Sale.objects.create(
+        source=source,
+        external_id="order-1",
+        occurred_at=timezone.now(),
+        channel="site",
+    )
+    SaleLine.objects.create(
+        sale=sale,
+        product=product,
+        external_id="line-1",
+        quantity=Decimal("1"),
+        gross_amount=Decimal("500"),
+        cost_amount=Decimal("200"),
+    )
+    api_client.force_authenticate(user=user)
+
+    response = api_client.get(
+        reverse("api:v1:commerce:product-analytics", args=[product.pk])
+    )
+
+    assert response.status_code == status.HTTP_200_OK
+    assert response.data["product_id"] == product.pk
+    assert response.data["monetary"][0]["net_revenue"] == Decimal("500")
+    assert response.data["monetary"][0]["contribution_margin"] == Decimal("300")
diff --git a/backend/tests/commerce/test_services.py b/backend/tests/commerce/test_services.py
new file mode 100644
index 00000000..e1d3bb61
--- /dev/null
+++ b/backend/tests/commerce/test_services.py
@@ -0,0 +1,180 @@
+from datetime import timedelta
+from decimal import Decimal
+
+import pytest
+from django.utils import timezone
+
+from commerce.models import (
+    Cost,
+    CostType,
+    Product,
+    ProductBinding,
+    Sale,
+    SaleEventType,
+    SaleLine,
+    SourceSystem,
+    StockSnapshot,
+)
+from commerce.services import get_product_metrics, ingest_source_record, match_product
+
+pytestmark = pytest.mark.django_db
+
+
+def test_ingestion_is_idempotent_and_detects_payload_changes():
+    source = SourceSystem.objects.create(code="moysklad", name="МойСклад")
+
+    first = ingest_source_record(
+        source=source,
+        entity_type="product",
+        external_id="product-1",
+        payload={"name": "Фишка", "stock": 10},
+    )
+    repeated = ingest_source_record(
+        source=source,
+        entity_type="product",
+        external_id="product-1",
+        payload={"stock": 10, "name": "Фишка"},
+    )
+    changed = ingest_source_record(
+        source=source,
+        entity_type="product",
+        external_id="product-1",
+        payload={"name": "Фишка", "stock": 8},
+    )
+
+    assert first.created is True
+    assert repeated.created is False
+    assert repeated.changed is False
+    assert changed.changed is True
+    assert changed.record.pk == first.record.pk
+    assert changed.record.payload["stock"] == 8
+
+
+def test_product_matching_prefers_binding_and_rejects_ambiguous_sku():
+    source = SourceSystem.objects.create(code="retailcrm", name="RetailCRM")
+    first = Product.objects.create(sku="FISHKA-RED", name="Фишка красная")
+    second = Product.objects.create(sku="FISHKA-BLUE", name="Фишка синяя")
+    ProductBinding.objects.create(
+        product=first,
+        source=source,
+        external_id="offer-1",
+        external_sku="shared-sku",
+    )
+    ProductBinding.objects.create(
+        product=second,
+        source=source,
+        external_id="offer-2",
+        external_sku="shared-sku",
+    )
+
+    explicit = match_product(source=source, external_id="offer-1")
+    ambiguous = match_product(source=source, external_sku="shared-sku")
+    canonical = match_product(source=source, external_sku="fishka-blue")
+
+    assert explicit.product == first
+    assert explicit.method == "external_id"
+    assert ambiguous.matched is False
+    assert canonical.product == second
+    assert canonical.method == "canonical_sku"
+
+
+def test_product_metrics_include_returns_costs_and_latest_stock():
+    now = timezone.now()
+    source = SourceSystem.objects.create(code="moysklad", name="МойСклад")
+    ads = SourceSystem.objects.create(code="ads", name="Реклама")
+    product = Product.objects.create(sku="FISHKA", name="Фишка")
+
+    sale = Sale.objects.create(
+        source=source,
+        external_id="sale-1",
+        event_type=SaleEventType.SALE,
+        channel="site",
+        occurred_at=now - timedelta(days=2),
+    )
+    sale_line = SaleLine.objects.create(
+        sale=sale,
+        product=product,
+        external_id="line-1",
+        quantity=Decimal("2"),
+        gross_amount=Decimal("1000"),
+        discount_amount=Decimal("100"),
+        cost_amount=Decimal("400"),
+    )
+    returned = Sale.objects.create(
+        source=source,
+        external_id="return-1",
+        event_type=SaleEventType.RETURN,
+        channel="site",
+        occurred_at=now - timedelta(days=1),
+    )
+    SaleLine.objects.create(
+        sale=returned,
+        product=product,
+        external_id="return-line-1",
+        quantity=Decimal("1"),
+        gross_amount=Decimal("200"),
+        cost_amount=Decimal("80"),
+    )
+    Cost.objects.create(
+        source=source,
+        product=product,
+        external_id="commission-1",
+        cost_type=CostType.COMMISSION,
+        amount=Decimal("50"),
+        occurred_at=now,
+    )
+    Cost.objects.create(
+        source=ads,
+        sale_line=sale_line,
+        external_id="ad-1",
+        cost_type=CostType.ADVERTISING,
+        amount=Decimal("20"),
+        occurred_at=now,
+    )
+
+    StockSnapshot.objects.create(
+        product=product,
+        source=source,
+        warehouse_external_id="main",
+        quantity=Decimal("10"),
+        reserved=Decimal("2"),
+        captured_at=now - timedelta(hours=2),
+    )
+    StockSnapshot.objects.create(
+        product=product,
+        source=source,
+        warehouse_external_id="main",
+        quantity=Decimal("7"),
+        reserved=Decimal("1"),
+        captured_at=now,
+    )
+    StockSnapshot.objects.create(
+        product=product,
+        source=source,
+        warehouse_external_id="reserve",
+        quantity=Decimal("3"),
+        captured_at=now,
+    )
+
+    result = get_product_metrics(product)
+    rub = result["monetary"][0]
+
+    assert rub["currency"] == "RUB"
+    assert rub["quantity"] == Decimal("1")
+    assert rub["gross_revenue"] == Decimal("800")
+    assert rub["discounts"] == Decimal("100")
+    assert rub["net_revenue"] == Decimal("700")
+    assert rub["cost_of_goods"] == Decimal("320")
+    assert rub["additional_costs"] == Decimal("70")
+    assert rub["contribution_margin"] == Decimal("310")
+    channels = {row["channel"]: row for row in result["by_channel"]}
+    assert channels["site"]["net_revenue"] == Decimal("700")
+    assert channels["site"]["additional_costs"] == Decimal("20")
+    assert channels["site"]["contribution_margin"] == Decimal("360")
+    assert channels["unattributed"]["additional_costs"] == Decimal("50")
+    assert len(result["stock"]) == 2
+    main = next(
+        item for item in result["stock"] if item["warehouse_external_id"] == "main"
+    )
+    assert main["quantity"] == Decimal("7")
+    assert main["available"] == Decimal("6")
diff --git a/frontend/src/app/products/[productId]/page.tsx b/frontend/src/app/products/[productId]/page.tsx
new file mode 100644
index 00000000..01ee378e
--- /dev/null
+++ b/frontend/src/app/products/[productId]/page.tsx
@@ -0,0 +1,228 @@
+"use client";
+
+import { AppShell } from "@/components/AppShell";
+import { apiClient } from "@/lib/api";
+import type { CommerceProduct, ProductMetrics } from "@/types/commerce";
+import { ArrowLeft, Boxes, Link2, TrendingUp } from "lucide-react";
+import Link from "next/link";
+import { useParams } from "next/navigation";
+import { useEffect, useState } from "react";
+
+function formatDecimal(value: string, maximumFractionDigits = 2) {
+  return new Intl.NumberFormat("ru-RU", { maximumFractionDigits }).format(
+    Number(value),
+  );
+}
+
+function formatMoney(value: string, currency: string) {
+  return new Intl.NumberFormat("ru-RU", {
+    style: "currency",
+    currency,
+    maximumFractionDigits: 2,
+  }).format(Number(value));
+}
+
+export default function ProductDetailPage() {
+  const params = useParams<{ productId: string }>();
+  const [product, setProduct] = useState<CommerceProduct | null>(null);
+  const [metrics, setMetrics] = useState<ProductMetrics | null>(null);
+  const [error, setError] = useState<string | null>(null);
+
+  useEffect(() => {
+    let active = true;
+    Promise.all([
+      apiClient.getCommerceProduct(params.productId),
+      apiClient.getCommerceProductMetrics(params.productId),
+    ])
+      .then(([productData, metricsData]) => {
+        if (!active) return;
+        setProduct(productData);
+        setMetrics(metricsData);
+      })
+      .catch((requestError) => {
+        if (!active) return;
+        setError(
+          requestError instanceof Error
+            ? requestError.message
+            : "Не удалось загрузить карточку товара.",
+        );
+      });
+    return () => {
+      active = false;
+    };
+  }, [params.productId]);
+
+  return (
+    <AppShell>
+      <main className="mx-auto w-full max-w-7xl space-y-5 p-4 sm:p-6">
+        <Link
+          href="/products"
+          className="inline-flex items-center gap-2 text-sm text-[var(--muted-foreground)] hover:text-[var(--foreground)]"
+        >
+          <ArrowLeft className="h-4 w-4" /> К каталогу
+        </Link>
+
+        {error ? (
+          <div className="app-feedback-danger rounded-xl p-4 text-sm">{error}</div>
+        ) : !product || !metrics ? (
+          <p className="app-surface rounded-xl p-6 text-sm text-[var(--muted-foreground)]">
+            Загрузка карточки…
+          </p>
+        ) : (
+          <>
+            <header className="app-surface rounded-xl p-5">
+              <div className="flex flex-wrap items-start justify-between gap-4">
+                <div>
+                  <p className="text-xs font-semibold uppercase tracking-[0.18em] text-[var(--muted-foreground)]">
+                    {product.sku}
+                  </p>
+                  <h1 className="mt-1 text-2xl font-semibold text-[var(--foreground)]">
+                    {product.name}
+                  </h1>
+                  {product.description ? (
+                    <p className="mt-2 max-w-3xl text-sm leading-6 text-[var(--muted-foreground)]">
+                      {product.description}
+                    </p>
+                  ) : null}
+                </div>
+                <span className="app-badge rounded-full px-3 py-1 text-xs">
+                  {product.is_active ? "Активен" : "Архив"}
+                </span>
+              </div>
+            </header>
+
+            <section className="grid gap-4 lg:grid-cols-3">
+              {metrics.monetary.length === 0 ? (
+                <div className="app-surface rounded-xl p-5 lg:col-span-3">
+                  <p className="text-sm text-[var(--muted-foreground)]">
+                    Денежных операций по товару пока нет.
+                  </p>
+                </div>
+              ) : (
+                metrics.monetary.map((money) => (
+                  <article key={money.currency} className="app-surface rounded-xl p-5 lg:col-span-3">
+                    <div className="mb-4 flex items-center gap-2">
+                      <TrendingUp className="h-4 w-4" />
+                      <h2 className="font-semibold">Продажи · {money.currency}</h2>
+                    </div>
+                    <div className="grid gap-3 sm:grid-cols-2 lg:grid-cols-5">
+                      <Metric label="Количество" value={formatDecimal(money.quantity, 4)} />
+                      <Metric label="Выручка" value={formatMoney(money.net_revenue, money.currency)} />
+                      <Metric label="Себестоимость" value={formatMoney(money.cost_of_goods, money.currency)} />
+                      <Metric label="Доп. расходы" value={formatMoney(money.additional_costs, money.currency)} />
+                      <Metric label="Маржинальный доход" value={formatMoney(money.contribution_margin, money.currency)} accent />
+                    </div>
+                  </article>
+                ))
+              )}
+            </section>
+
+            <section className="grid gap-4 lg:grid-cols-2">
+              <article className="app-surface rounded-xl p-5 lg:col-span-2">
+                <h2 className="mb-4 font-semibold">Продажи по каналам</h2>
+                {metrics.by_channel.length === 0 ? (
+                  <p className="text-sm text-[var(--muted-foreground)]">Разбивки по каналам пока нет.</p>
+                ) : (
+                  <div className="overflow-x-auto">
+                    <table className="w-full min-w-[680px] text-left text-sm">
+                      <thead className="text-xs uppercase tracking-wide text-[var(--muted-foreground)]">
+                        <tr>
+                          <th className="pb-3 font-medium">Канал</th>
+                          <th className="pb-3 text-right font-medium">Количество</th>
+                          <th className="pb-3 text-right font-medium">Выручка</th>
+                          <th className="pb-3 text-right font-medium">Себестоимость</th>
+                          <th className="pb-3 text-right font-medium">Расходы</th>
+                          <th className="pb-3 text-right font-medium">Маржа</th>
+                        </tr>
+                      </thead>
+                      <tbody className="divide-y divide-[var(--border-subtle)]">
+                        {metrics.by_channel.map((channel) => (
+                          <tr key={`${channel.channel}:${channel.currency}`}>
+                            <td className="py-3 font-medium">{channel.channel}</td>
+                            <td className="py-3 text-right">{formatDecimal(channel.quantity, 4)}</td>
+                            <td className="py-3 text-right">{formatMoney(channel.net_revenue, channel.currency)}</td>
+                            <td className="py-3 text-right">{formatMoney(channel.cost_of_goods, channel.currency)}</td>
+                            <td className="py-3 text-right">{formatMoney(channel.additional_costs, channel.currency)}</td>
+                            <td className="py-3 text-right font-semibold">{formatMoney(channel.contribution_margin, channel.currency)}</td>
+                          </tr>
+                        ))}
+                      </tbody>
+                    </table>
+                  </div>
+                )}
+              </article>
+
+              <article className="app-surface rounded-xl p-5">
+                <div className="mb-4 flex items-center gap-2">
+                  <Boxes className="h-4 w-4" />
+                  <h2 className="font-semibold">Остатки по источникам</h2>
+                </div>
+                {metrics.stock.length === 0 ? (
+                  <p className="text-sm text-[var(--muted-foreground)]">Снимков остатков пока нет.</p>
+                ) : (
+                  <div className="space-y-3">
+                    {metrics.stock.map((stock) => (
+                      <div key={`${stock.source}:${stock.warehouse_external_id}`} className="app-surface-muted rounded-lg p-3">
+                        <div className="flex items-center justify-between gap-3">
+                          <div>
+                            <p className="text-sm font-medium">{stock.warehouse_name || stock.warehouse_external_id}</p>
+                            <p className="text-xs text-[var(--muted-foreground)]">{stock.source}</p>
+                          </div>
+                          <p className="text-sm font-semibold">{formatDecimal(stock.available, 4)} доступно</p>
+                        </div>
+                        <p className="mt-2 text-xs text-[var(--muted-foreground)]">
+                          Всего {formatDecimal(stock.quantity, 4)} · резерв {formatDecimal(stock.reserved, 4)} · в пути {formatDecimal(stock.in_transit, 4)}
+                        </p>
+                      </div>
+                    ))}
+                  </div>
+                )}
+              </article>
+
+              <article className="app-surface rounded-xl p-5">
+                <div className="mb-4 flex items-center gap-2">
+                  <Link2 className="h-4 w-4" />
+                  <h2 className="font-semibold">Внешние соответствия</h2>
+                </div>
+                {product.bindings.length === 0 ? (
+                  <p className="text-sm text-[var(--muted-foreground)]">Привязки ещё не настроены.</p>
+                ) : (
+                  <div className="space-y-3">
+                    {product.bindings.map((binding) => (
+                      <div key={binding.id} className="app-surface-muted rounded-lg p-3">
+                        <p className="text-sm font-medium">{binding.source_code}</p>
+                        <p className="mt-1 break-all text-xs text-[var(--muted-foreground)]">
+                          ID: {binding.external_id}
+                          {binding.external_sku ? ` · SKU: ${binding.external_sku}` : ""}
+                        </p>
+                      </div>
+                    ))}
+                  </div>
+                )}
+              </article>
+            </section>
+          </>
+        )}
+      </main>
+    </AppShell>
+  );
+}
+
+function Metric({
+  label,
+  value,
+  accent = false,
+}: {
+  label: string;
+  value: string;
+  accent?: boolean;
+}) {
+  return (
+    <div className="app-surface-muted rounded-lg p-3">
+      <p className="text-xs text-[var(--muted-foreground)]">{label}</p>
+      <p className={`mt-1 text-lg font-semibold ${accent ? "text-emerald-600" : "text-[var(--foreground)]"}`}>
+        {value}
+      </p>
+    </div>
+  );
+}
diff --git a/frontend/src/app/products/page.tsx b/frontend/src/app/products/page.tsx
new file mode 100644
index 00000000..d438ddb8
--- /dev/null
+++ b/frontend/src/app/products/page.tsx
@@ -0,0 +1,120 @@
+"use client";
+
+import { AppShell } from "@/components/AppShell";
+import { apiClient } from "@/lib/api";
+import type { CommerceProduct } from "@/types/commerce";
+import { ChevronRight, PackageSearch, Search } from "lucide-react";
+import Link from "next/link";
+import { useCallback, useEffect, useState } from "react";
+
+const kindLabels: Record<CommerceProduct["kind"], string> = {
+  product: "Товар",
+  service: "Услуга",
+  bundle: "Комплект",
+};
+
+export default function ProductsPage() {
+  const [products, setProducts] = useState<CommerceProduct[]>([]);
+  const [search, setSearch] = useState("");
+  const [loading, setLoading] = useState(true);
+  const [error, setError] = useState<string | null>(null);
+
+  const loadProducts = useCallback(async (query = "") => {
+    setLoading(true);
+    setError(null);
+    try {
+      const response = await apiClient.getCommerceProducts({
+        search: query || undefined,
+        ordering: "name",
+        is_active: true,
+      });
+      setProducts(response.results);
+    } catch (requestError) {
+      setError(
+        requestError instanceof Error
+          ? requestError.message
+          : "Не удалось загрузить товары.",
+      );
+    } finally {
+      setLoading(false);
+    }
+  }, []);
+
+  useEffect(() => {
+    const timeout = window.setTimeout(() => void loadProducts(search.trim()), 250);
+    return () => window.clearTimeout(timeout);
+  }, [loadProducts, search]);
+
+  return (
+    <AppShell>
+      <main className="mx-auto w-full max-w-7xl space-y-5 p-4 sm:p-6">
+        <header className="space-y-1">
+          <p className="text-xs font-semibold uppercase tracking-[0.18em] text-[var(--muted-foreground)]">
+            Коммерческое ядро
+          </p>
+          <h1 className="text-2xl font-semibold text-[var(--foreground)]">
+            Единый каталог товаров
+          </h1>
+          <p className="text-sm text-[var(--muted-foreground)]">
+            Внутренние SKU и их соответствия во внешних системах.
+          </p>
+        </header>
+
+        <label className="app-surface flex items-center gap-3 rounded-xl px-4 py-3">
+          <Search className="h-4 w-4 text-[var(--muted-foreground)]" />
+          <input
+            value={search}
+            onChange={(event) => setSearch(event.target.value)}
+            placeholder="Название, артикул, штрихкод или внешний SKU"
+            className="min-w-0 flex-1 bg-transparent text-sm outline-none"
+          />
+        </label>
+
+        {error ? (
+          <div className="app-feedback-danger rounded-xl p-4 text-sm">{error}</div>
+        ) : null}
+
+        <section className="app-surface overflow-hidden rounded-xl">
+          {loading ? (
+            <p className="p-6 text-sm text-[var(--muted-foreground)]">Загрузка…</p>
+          ) : products.length === 0 ? (
+            <div className="flex flex-col items-center gap-3 p-10 text-center">
+              <PackageSearch className="h-8 w-8 text-[var(--muted-foreground)]" />
+              <p className="text-sm text-[var(--muted-foreground)]">
+                Товары пока не добавлены или не найдены.
+              </p>
+            </div>
+          ) : (
+            <div className="divide-y divide-[var(--border-subtle)]">
+              {products.map((product) => (
+                <Link
+                  key={product.id}
+                  href={`/products/${product.id}`}
+                  className="flex items-center gap-4 px-4 py-4 transition hover:bg-[var(--surface-secondary)] sm:px-5"
+                >
+                  <div className="min-w-0 flex-1">
+                    <div className="flex flex-wrap items-center gap-2">
+                      <h2 className="truncate font-medium text-[var(--foreground)]">
+                        {product.name}
+                      </h2>
+                      <span className="app-badge rounded-full px-2 py-0.5 text-[11px]">
+                        {kindLabels[product.kind]}
+                      </span>
+                    </div>
+                    <p className="mt-1 text-xs text-[var(--muted-foreground)]">
+                      {product.sku}
+                      {product.bindings.length > 0
+                        ? ` · ${product.bindings.length} интеграций`
+                        : " · без внешних привязок"}
+                    </p>
+                  </div>
+                  <ChevronRight className="h-4 w-4 shrink-0 text-[var(--muted-foreground)]" />
+                </Link>
+              ))}
+            </div>
+          )}
+        </section>
+      </main>
+    </AppShell>
+  );
+}
diff --git a/frontend/src/components/AppShell.tsx b/frontend/src/components/AppShell.tsx
index df40da3a..cc3e180e 100644
--- a/frontend/src/components/AppShell.tsx
+++ b/frontend/src/components/AppShell.tsx
@@ -1,6 +1,6 @@
 "use client";
 
-import { AlertTriangle, Building2, CalendarCheck, CalendarDays, Download, FileSignature, FileText, Home as HomeIcon, Kanban, Loader2, Menu, MessageSquare, ScrollText, Search, Send, ShoppingCart, UserRoundPlus, Users, Wallet } from "lucide-react";
+import { AlertTriangle, Building2, CalendarCheck, CalendarDays, Download, FileSignature, FileText, Home as HomeIcon, Kanban, Loader2, Menu, MessageSquare, PackageSearch, ScrollText, Search, Send, ShoppingCart, UserRoundPlus, Users, Wallet } from "lucide-react";
 import Link from "next/link";
 import { usePathname, useRouter, useSearchParams } from "next/navigation";
 import { ReactNode, Suspense, startTransition, useCallback, useEffect, useMemo, useRef, useState } from "react";
@@ -66,6 +66,7 @@ const navItems = [
   { href: "/guests", label: "Гости", icon: UserRoundPlus, category: NAV_NOTIFICATION_CATEGORIES.guests },
   // { href: "/equipment", label: "Оборудование", icon: Monitor },
   { href: "/procurement", label: "Закупки", icon: ShoppingCart, category: NAV_NOTIFICATION_CATEGORIES.procurement, autoReadOnNavigate: false },
+  { href: "/products", label: "Товары", icon: PackageSearch },
   { href: "/tasks", label: "Доска", icon: Kanban, category: NAV_NOTIFICATION_CATEGORIES.tasks, autoReadOnNavigate: false },
   { href: "/documents?section=folders", label: "Документы", icon: FileText, category: NAV_NOTIFICATION_CATEGORIES.documents, documentSection: "folders" as const },
   { href: "/documents?section=regulations", label: "Регламенты", icon: ScrollText, category: NAV_NOTIFICATION_CATEGORIES.regulations, autoReadOnNavigate: false, documentSection: "regulations" as const },
diff --git a/frontend/src/lib/api/commerce.ts b/frontend/src/lib/api/commerce.ts
new file mode 100644
index 00000000..92be369f
--- /dev/null
+++ b/frontend/src/lib/api/commerce.ts
@@ -0,0 +1,36 @@
+import type {
+  CommerceProduct,
+  PaginatedCommerceResponse,
+  ProductMetrics,
+} from "@/types/commerce";
+
+import { buildQuery, type RequestFn } from "./utils";
+
+type ProductListParams = {
+  search?: string;
+  kind?: "product" | "service" | "bundle";
+  is_active?: boolean;
+  ordering?: string;
+  page?: number;
+};
+
+type ProductMetricsParams = {
+  date_from?: string;
+  date_to?: string;
+};
+
+export function createCommerceApi(request: RequestFn) {
+  return {
+    getCommerceProducts: (
+      params?: ProductListParams,
+    ): Promise<PaginatedCommerceResponse<CommerceProduct>> =>
+      request(`/api/v1/commerce/products/${buildQuery(params)}`),
+    getCommerceProduct: (id: string): Promise<CommerceProduct> =>
+      request(`/api/v1/commerce/products/${id}/`),
+    getCommerceProductMetrics: (
+      id: string,
+      params?: ProductMetricsParams,
+    ): Promise<ProductMetrics> =>
+      request(`/api/v1/commerce/products/${id}/analytics/${buildQuery(params)}`),
+  };
+}
diff --git a/frontend/src/lib/api/index.ts b/frontend/src/lib/api/index.ts
index faf12016..79548112 100644
--- a/frontend/src/lib/api/index.ts
+++ b/frontend/src/lib/api/index.ts
@@ -17,6 +17,7 @@ import { createAttendanceApi } from './attendance';
 import { createGuestsApi } from './guests';
 import { createTasksApi } from './tasks';
 import { createFinanceApi } from './finance';
+import { createCommerceApi } from './commerce';
 
 const base = new ApiClientBase();
 const req = base.request.bind(base);
@@ -37,6 +38,7 @@ export const apiClient = Object.assign(base, {
     ...createGuestsApi(req),
     ...createTasksApi(req, raw),
     ...createFinanceApi(req),
+    ...createCommerceApi(req),
 });
 
 export default apiClient;
diff --git a/frontend/src/types/commerce.ts b/frontend/src/types/commerce.ts
new file mode 100644
index 00000000..96b11db7
--- /dev/null
+++ b/frontend/src/types/commerce.ts
@@ -0,0 +1,78 @@
+export type PaginatedCommerceResponse<T> = {
+  count: number;
+  next: string | null;
+  previous: string | null;
+  results: T[];
+};
+
+export type ProductBinding = {
+  id: string;
+  product: string;
+  source: number;
+  source_code: string;
+  external_id: string;
+  external_sku: string;
+  is_primary: boolean;
+  created_at: string;
+  updated_at: string;
+};
+
+export type CommerceProduct = {
+  id: string;
+  parent: string | null;
+  kind: "product" | "service" | "bundle";
+  sku: string;
+  name: string;
+  barcode: string;
+  description: string;
+  is_active: boolean;
+  variants_count: number;
+  bindings: ProductBinding[];
+  created_at: string;
+  updated_at: string;
+};
+
+export type ProductMonetaryMetrics = {
+  currency: string;
+  quantity: string;
+  gross_revenue: string;
+  discounts: string;
+  net_revenue: string;
+  cost_of_goods: string;
+  additional_costs: string;
+  contribution_margin: string;
+  cost_breakdown: Record<string, string>;
+};
+
+export type ProductStockMetric = {
+  source: string;
+  warehouse_external_id: string;
+  warehouse_name: string;
+  quantity: string;
+  reserved: string;
+  available: string;
+  in_transit: string;
+  captured_at: string;
+};
+
+export type ProductChannelMetrics = {
+  channel: string;
+  currency: string;
+  quantity: string;
+  net_revenue: string;
+  cost_of_goods: string;
+  additional_costs: string;
+  contribution_margin: string;
+  cost_breakdown: Record<string, string>;
+};
+
+export type ProductMetrics = {
+  product_id: string;
+  period: {
+    from: string | null;
+    to: string | null;
+  };
+  monetary: ProductMonetaryMetrics[];
+  by_channel: ProductChannelMetrics[];
+  stock: ProductStockMetric[];
+};