refactor: rewrite BOM Stock Report queries in QB

[s-aga-r]

#32735

[codecov]

Codecov Report

Merging #32295 (92e03e2) into develop (6e65f01) will decrease coverage by 0.00%.
The diff coverage is 80.00%.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #32295      +/-   ##
===========================================
- Coverage    64.07%   64.06%   -0.01%     
===========================================
  Files          817      817              
  Lines        58126    58129       +3     
===========================================
  Hits         37243    37243              
- Misses       20883    20886       +3     

Impacted Files	Coverage Δ
...eport/bom_stock_calculated/bom_stock_calculated.py	88.63% <0.00%> (ø)
...turing/report/bom_stock_report/bom_stock_report.py	87.09% <85.71%> (+4.95%)	⬆️
...saction/incorrect_balance_qty_after_transaction.py	88.37% <0.00%> (-11.63%)	⬇️
...rpnext/stock/report/stock_balance/stock_balance.py	84.65% <0.00%> (-3.73%)	⬇️
...ck/report/cogs_by_item_group/cogs_by_item_group.py	86.32% <0.00%> (-3.42%)	⬇️
erpnext/utilities/activation.py	62.85% <0.00%> (-2.86%)	⬇️
...t/accounts/report/sales_register/sales_register.py	73.68% <0.00%> (-1.76%)	⬇️
...cial_statement/consolidated_financial_statement.py	89.50% <0.00%> (-0.93%)	⬇️
erpnext/accounts/party.py	81.61% <0.00%> (-0.56%)	⬇️
erpnext/accounts/report/financial_statements.py	32.95% <0.00%> (-0.39%)	⬇️
... and 16 more