Nut.ไปเรื่อย ec4b99f53e
continuous-integration/drone/push Build is passing
feat: emit live Excel formulas for ร.15 revenue-estimate semester rows
Replace static computed values for F/H/J/L/N/P/R with FormulaA1 cell
formulas (=B-D, =(F*10)/100, etc.) so the exported report is auditable
and recalculates in Excel, matching a reference ร15.xlsx. P/R now use
the per-row contribution/framework percent passed from rmutr-api
instead of a fixed 40%.

Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01KhYYmBPw4LhYXoDnTNz2xV
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