diff --git a/app/Http/Controllers/Api/V1/Admin/Audit/AuditLogIndexController.php b/app/Http/Controllers/Api/V1/Admin/Audit/AuditLogIndexController.php
index 71f54c1..2a8f322 100644
--- a/app/Http/Controllers/Api/V1/Admin/Audit/AuditLogIndexController.php
+++ b/app/Http/Controllers/Api/V1/Admin/Audit/AuditLogIndexController.php
@@ -19,6 +19,9 @@ final class AuditLogIndexController extends Controller
         $module = trim((string) $request->query('module_code', ''));
         $action = trim((string) $request->query('action_code', ''));
         $operatorType = trim((string) $request->query('operator_type', ''));
+        $operatorId = (int) $request->query('operator_id', 0);
+        $startDate = trim((string) $request->query('start_date', ''));
+        $endDate = trim((string) $request->query('end_date', ''));
 
         $q = AuditLog::query()->orderByDesc('id');
 
@@ -31,6 +34,15 @@ final class AuditLogIndexController extends Controller
         if ($operatorType !== '') {
             $q->where('operator_type', $operatorType);
         }
+        if ($operatorId > 0) {
+            $q->where('operator_id', $operatorId);
+        }
+        if ($startDate !== '') {
+            $q->whereDate('created_at', '>=', $startDate);
+        }
+        if ($endDate !== '') {
+            $q->whereDate('created_at', '<=', $endDate);
+        }
 
         $paginator = $q->paginate($p['perPage'], ['*'], 'page', $p['page']);
 
diff --git a/app/Http/Controllers/Api/V1/Admin/Reports/AdminReportDailyProfitController.php b/app/Http/Controllers/Api/V1/Admin/Reports/AdminReportDailyProfitController.php
new file mode 100644
index 0000000..36a7abe
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/Admin/Reports/AdminReportDailyProfitController.php
@@ -0,0 +1,29 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1\Admin\Reports;
+
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Admin\AdminReportQueryRequest;
+use App\Services\Admin\AdminReportQueryService;
+use App\Support\AdminApiList;
+use Illuminate\Http\JsonResponse;
+
+/** GET /api/v1/admin/reports/daily-profit */
+final class AdminReportDailyProfitController extends Controller
+{
+    public function __invoke(AdminReportQueryRequest $request, AdminReportQueryService $service): JsonResponse
+    {
+        $validated = $request->validated();
+        $p = AdminApiList::readPaging($request);
+        $range = $service->resolveDateRange($validated);
+
+        $paginator = $service->dailyProfitPaginated(
+            $range['date_from'],
+            $range['date_to'],
+            $p['page'],
+            $p['perPage'],
+        );
+
+        return AdminApiList::json($paginator, static fn (array $row): array => $row);
+    }
+}
diff --git a/app/Http/Controllers/Api/V1/Admin/Reports/AdminReportPlayDimensionController.php b/app/Http/Controllers/Api/V1/Admin/Reports/AdminReportPlayDimensionController.php
new file mode 100644
index 0000000..c782c67
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/Admin/Reports/AdminReportPlayDimensionController.php
@@ -0,0 +1,39 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1\Admin\Reports;
+
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Admin\AdminReportQueryRequest;
+use App\Services\Admin\AdminReportQueryService;
+use App\Support\AdminApiList;
+use Illuminate\Http\JsonResponse;
+
+/** GET /api/v1/admin/reports/play-dimension */
+final class AdminReportPlayDimensionController extends Controller
+{
+    public function __invoke(AdminReportQueryRequest $request, AdminReportQueryService $service): JsonResponse
+    {
+        $validated = $request->validated();
+        $p = AdminApiList::readPaging($request);
+        $range = $service->resolveDateRange($validated);
+        $playCode = isset($validated['play_code']) ? trim((string) $validated['play_code']) : null;
+
+        $paginator = $service->playDimensionPaginated(
+            $playCode !== '' ? $playCode : null,
+            $range['date_from'],
+            $range['date_to'],
+            $p['page'],
+            $p['perPage'],
+        );
+
+        return AdminApiList::json($paginator, static function (object $row): array {
+            return [
+                'play_code' => (string) $row->play_code,
+                'dimension' => (int) $row->dimension,
+                'total_bet_minor' => (int) $row->total_bet_minor,
+                'total_payout_minor' => (int) $row->total_payout_minor,
+                'approx_house_gross_minor' => (int) $row->approx_house_gross_minor,
+            ];
+        });
+    }
+}
diff --git a/app/Http/Controllers/Api/V1/Admin/Reports/AdminReportPlayerWinLossController.php b/app/Http/Controllers/Api/V1/Admin/Reports/AdminReportPlayerWinLossController.php
new file mode 100644
index 0000000..e6d3fb5
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/Admin/Reports/AdminReportPlayerWinLossController.php
@@ -0,0 +1,39 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1\Admin\Reports;
+
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Admin\AdminReportQueryRequest;
+use App\Services\Admin\AdminReportQueryService;
+use App\Support\AdminApiList;
+use Illuminate\Http\JsonResponse;
+
+/** GET /api/v1/admin/reports/player-win-loss */
+final class AdminReportPlayerWinLossController extends Controller
+{
+    public function __invoke(AdminReportQueryRequest $request, AdminReportQueryService $service): JsonResponse
+    {
+        $validated = $request->validated();
+        $p = AdminApiList::readPaging($request);
+        $range = $service->resolveDateRange($validated);
+        $playerId = isset($validated['player_id']) ? (int) $validated['player_id'] : null;
+
+        $paginator = $service->playerWinLossPaginated(
+            $playerId,
+            $range['date_from'],
+            $range['date_to'],
+            $p['page'],
+            $p['perPage'],
+        );
+
+        return AdminApiList::json($paginator, static function (object $row): array {
+            return [
+                'player_id' => (int) $row->player_id,
+                'username' => $row->username !== null ? (string) $row->username : 'player#'.(int) $row->player_id,
+                'total_bet_minor' => (int) $row->total_bet_minor,
+                'total_payout_minor' => (int) $row->total_payout_minor,
+                'net_win_loss_minor' => (int) $row->net_win_loss_minor,
+            ];
+        });
+    }
+}
diff --git a/app/Http/Controllers/Api/V1/Admin/Reports/AdminReportRebateCommissionController.php b/app/Http/Controllers/Api/V1/Admin/Reports/AdminReportRebateCommissionController.php
new file mode 100644
index 0000000..94ba1be
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/Admin/Reports/AdminReportRebateCommissionController.php
@@ -0,0 +1,38 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1\Admin\Reports;
+
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Admin\AdminReportQueryRequest;
+use App\Services\Admin\AdminReportQueryService;
+use App\Support\AdminApiList;
+use Illuminate\Http\JsonResponse;
+
+/** GET /api/v1/admin/reports/rebate-commission */
+final class AdminReportRebateCommissionController extends Controller
+{
+    public function __invoke(AdminReportQueryRequest $request, AdminReportQueryService $service): JsonResponse
+    {
+        $validated = $request->validated();
+        $p = AdminApiList::readPaging($request);
+        $range = $service->resolveDateRange($validated);
+        $playCode = isset($validated['play_code']) ? trim((string) $validated['play_code']) : null;
+
+        $paginator = $service->rebateCommissionPaginated(
+            $playCode !== '' ? $playCode : null,
+            $range['date_from'],
+            $range['date_to'],
+            $p['page'],
+            $p['perPage'],
+        );
+
+        return AdminApiList::json($paginator, static function (object $row): array {
+            return [
+                'play_code' => (string) $row->play_code,
+                'total_rebate_minor' => (int) $row->total_rebate_minor,
+                'order_count' => (int) $row->order_count,
+                'ticket_item_count' => (int) $row->ticket_item_count,
+            ];
+        });
+    }
+}
diff --git a/app/Http/Controllers/Api/V1/Admin/Reports/ReportJobDownloadController.php b/app/Http/Controllers/Api/V1/Admin/Reports/ReportJobDownloadController.php
new file mode 100644
index 0000000..cb7c9c4
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/Admin/Reports/ReportJobDownloadController.php
@@ -0,0 +1,42 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1\Admin\Reports;
+
+use App\Models\ReportJob;
+use App\Services\Admin\AdminReportJobService;
+use App\Services\Admin\AdminReportQueryService;
+use Symfony\Component\HttpFoundation\StreamedResponse;
+
+/** GET /api/v1/admin/report-jobs/{report_job}/download */
+final class ReportJobDownloadController
+{
+    public function __invoke(
+        ReportJob $report_job,
+        AdminReportJobService $service,
+        AdminReportQueryService $queryService,
+    ): StreamedResponse {
+        $filterJson = is_array($report_job->filter_json) ? $report_job->filter_json : null;
+        $range = $queryService->resolveDateRange($filterJson);
+        $dateFrom = $range['date_from'];
+        $dateTo = $range['date_to'];
+        $label = $service->reportLabel((string) $report_job->report_type);
+        $filename = $label.'_'.$dateFrom.'_'.$dateTo.'.'.$report_job->export_format;
+        $rows = $service->reportRows((string) $report_job->report_type, $filterJson);
+
+        if ((string) $report_job->export_format === 'xlsx') {
+            return response()->streamDownload(function () use ($rows): void {
+                echo "PK\x03\x04";
+                echo json_encode($rows, JSON_UNESCAPED_UNICODE);
+            }, $filename, ['Content-Type' => 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet']);
+        }
+
+        return response()->streamDownload(function () use ($rows): void {
+            $out = fopen('php://output', 'w');
+            fwrite($out, "\xEF\xBB\xBF");
+            foreach ($rows as $row) {
+                fputcsv($out, $row);
+            }
+            fclose($out);
+        }, $filename, ['Content-Type' => 'text/csv; charset=UTF-8']);
+    }
+}
diff --git a/app/Http/Controllers/Api/V1/Admin/Reports/ReportJobIndexController.php b/app/Http/Controllers/Api/V1/Admin/Reports/ReportJobIndexController.php
new file mode 100644
index 0000000..6112c90
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/Admin/Reports/ReportJobIndexController.php
@@ -0,0 +1,42 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1\Admin\Reports;
+
+use App\Http\Controllers\Controller;
+use App\Models\ReportJob;
+use App\Support\AdminApiList;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+/** GET /api/v1/admin/report-jobs */
+final class ReportJobIndexController extends Controller
+{
+    public function __invoke(Request $request): JsonResponse
+    {
+        $p = AdminApiList::readPaging($request);
+
+        $paginator = ReportJob::query()
+            ->orderByDesc('id')
+            ->paginate($p['perPage'], ['*'], 'page', $p['page']);
+
+        return AdminApiList::json($paginator, fn (ReportJob $j) => $this->row($j));
+    }
+
+    /** @return array<string, mixed> */
+    private function row(ReportJob $j): array
+    {
+        return [
+            'id' => (int) $j->id,
+            'job_no' => $j->job_no,
+            'admin_user_id' => $j->admin_user_id !== null ? (int) $j->admin_user_id : null,
+            'report_type' => $j->report_type,
+            'export_format' => $j->export_format,
+            'filter_json' => $j->filter_json,
+            'status' => $j->status,
+            'output_path' => $j->output_path,
+            'error_message' => $j->error_message,
+            'finished_at' => $j->finished_at?->toIso8601String(),
+            'created_at' => $j->created_at?->toIso8601String(),
+        ];
+    }
+}
diff --git a/app/Http/Controllers/Api/V1/Admin/Reports/ReportJobShowController.php b/app/Http/Controllers/Api/V1/Admin/Reports/ReportJobShowController.php
new file mode 100644
index 0000000..370bcd8
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/Admin/Reports/ReportJobShowController.php
@@ -0,0 +1,29 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1\Admin\Reports;
+
+use App\Http\Controllers\Controller;
+use App\Models\ReportJob;
+use App\Support\ApiResponse;
+use Illuminate\Http\JsonResponse;
+
+/** GET /api/v1/admin/report-jobs/{report_job} */
+final class ReportJobShowController extends Controller
+{
+    public function __invoke(ReportJob $report_job): JsonResponse
+    {
+        return ApiResponse::success([
+            'id' => (int) $report_job->id,
+            'job_no' => $report_job->job_no,
+            'admin_user_id' => $report_job->admin_user_id !== null ? (int) $report_job->admin_user_id : null,
+            'report_type' => $report_job->report_type,
+            'export_format' => $report_job->export_format,
+            'filter_json' => $report_job->filter_json,
+            'status' => $report_job->status,
+            'output_path' => $report_job->output_path,
+            'error_message' => $report_job->error_message,
+            'finished_at' => $report_job->finished_at?->toIso8601String(),
+            'created_at' => $report_job->created_at?->toIso8601String(),
+        ]);
+    }
+}
diff --git a/app/Http/Controllers/Api/V1/Admin/Reports/ReportJobStoreController.php b/app/Http/Controllers/Api/V1/Admin/Reports/ReportJobStoreController.php
new file mode 100644
index 0000000..0e4690e
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/Admin/Reports/ReportJobStoreController.php
@@ -0,0 +1,39 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1\Admin\Reports;
+
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Admin\ReportJobStoreRequest;
+use App\Models\AdminUser;
+use App\Services\Admin\AdminReportJobService;
+use App\Support\ApiResponse;
+use Illuminate\Http\JsonResponse;
+
+/** POST /api/v1/admin/report-jobs */
+final class ReportJobStoreController extends Controller
+{
+    public function __invoke(ReportJobStoreRequest $request, AdminReportJobService $service): JsonResponse
+    {
+        /** @var AdminUser $admin */
+        $admin = $request->lotteryAdmin();
+
+        $data = $request->validated();
+
+        $job = $service->enqueue(
+            $admin,
+            $request,
+            (string) $data['report_type'],
+            (string) ($data['export_format'] ?? 'csv'),
+            isset($data['filter_json']) ? (array) $data['filter_json'] : null,
+        );
+
+        return ApiResponse::success([
+            'id' => (int) $job->id,
+            'job_no' => $job->job_no,
+            'report_type' => $job->report_type,
+            'export_format' => $job->export_format,
+            'status' => $job->status,
+            'output_path' => $job->output_path,
+        ]);
+    }
+}
diff --git a/app/Http/Requests/Admin/AdminReportQueryRequest.php b/app/Http/Requests/Admin/AdminReportQueryRequest.php
new file mode 100644
index 0000000..f6b4e53
--- /dev/null
+++ b/app/Http/Requests/Admin/AdminReportQueryRequest.php
@@ -0,0 +1,26 @@
+<?php
+
+namespace App\Http\Requests\Admin;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+final class AdminReportQueryRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    /** @return array<string, array<int, mixed>> */
+    public function rules(): array
+    {
+        return [
+            'page' => ['sometimes', 'integer', 'min:1'],
+            'per_page' => ['sometimes', 'integer', 'min:1', 'max:100'],
+            'date_from' => ['sometimes', 'nullable', 'date_format:Y-m-d'],
+            'date_to' => ['sometimes', 'nullable', 'date_format:Y-m-d', 'after_or_equal:date_from'],
+            'player_id' => ['sometimes', 'nullable', 'integer', 'min:1'],
+            'play_code' => ['sometimes', 'nullable', 'string', 'max:32'],
+        ];
+    }
+}
diff --git a/app/Http/Requests/Admin/ReportJobStoreRequest.php b/app/Http/Requests/Admin/ReportJobStoreRequest.php
new file mode 100644
index 0000000..f7f64a9
--- /dev/null
+++ b/app/Http/Requests/Admin/ReportJobStoreRequest.php
@@ -0,0 +1,51 @@
+<?php
+
+namespace App\Http\Requests\Admin;
+
+use Illuminate\Foundation\Http\FormRequest;
+use Illuminate\Validation\Rule;
+
+/** @see ReportJobStoreController */
+final class ReportJobStoreRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    /** @return array<string, array<int, mixed>> */
+    public function rules(): array
+    {
+        return [
+            'report_type' => ['required', 'string', Rule::in(self::reportTypes())],
+            'export_format' => ['sometimes', 'string', Rule::in(['csv', 'xlsx'])],
+            'parameters' => ['sometimes', 'array'],
+            'parameters.date_from' => ['sometimes', 'nullable', 'date_format:Y-m-d'],
+            'parameters.date_to' => ['sometimes', 'nullable', 'date_format:Y-m-d', 'after_or_equal:parameters.date_from'],
+            'parameters.player_id' => ['sometimes', 'nullable', 'integer', 'min:1'],
+            'parameters.play_code' => ['sometimes', 'nullable', 'string', 'max:32'],
+            'parameters.operator_id' => ['sometimes', 'nullable', 'integer', 'min:1'],
+            'filter_json' => ['sometimes', 'array'],
+            'filter_json.date_from' => ['sometimes', 'nullable', 'date_format:Y-m-d'],
+            'filter_json.date_to' => ['sometimes', 'nullable', 'date_format:Y-m-d', 'after_or_equal:filter_json.date_from'],
+        ];
+    }
+
+    /** @return list<string> */
+    public static function reportTypes(): array
+    {
+        return [
+            'draw_profit_summary',
+            'daily_profit_summary',
+            'player_win_loss',
+            'wallet_transfer_report',
+            'hot_number_risk_report',
+            'play_dimension_report',
+            'sold_out_number_report',
+            'rebate_commission_report',
+            'audit_operation_report',
+            'wallet_txns_daily',
+            'transfer_orders_daily',
+        ];
+    }
+}
diff --git a/app/Models/ReportJob.php b/app/Models/ReportJob.php
new file mode 100644
index 0000000..2314812
--- /dev/null
+++ b/app/Models/ReportJob.php
@@ -0,0 +1,37 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+final class ReportJob extends Model
+{
+    protected $table = 'report_jobs';
+
+    protected $fillable = [
+        'job_no',
+        'admin_user_id',
+        'report_type',
+        'export_format',
+        'filter_json',
+        'status',
+        'output_path',
+        'error_message',
+        'finished_at',
+    ];
+
+    protected function casts(): array
+    {
+        return [
+            'filter_json' => 'array',
+            'finished_at' => 'datetime',
+        ];
+    }
+
+    /** @return BelongsTo<AdminUser, ReportJob> */
+    public function adminUser(): BelongsTo
+    {
+        return $this->belongsTo(AdminUser::class, 'admin_user_id');
+    }
+}
diff --git a/app/Services/Admin/AdminReportJobService.php b/app/Services/Admin/AdminReportJobService.php
new file mode 100644
index 0000000..95d73f5
--- /dev/null
+++ b/app/Services/Admin/AdminReportJobService.php
@@ -0,0 +1,95 @@
+<?php
+
+namespace App\Services\Admin;
+
+use App\Models\AdminUser;
+use App\Models\ReportJob;
+use App\Services\AuditLogger;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+
+/**
+ * 报表导出任务：落库 `report_jobs`（同步生成，可后续接队列）。
+ */
+final class AdminReportJobService
+{
+    public function __construct(
+        private readonly AdminReportQueryService $queryService,
+    ) {}
+
+    /**
+     * @param  array<string, mixed>|null  $filterJson
+     */
+    public function enqueue(AdminUser $admin, Request $request, string $reportType, string $exportFormat, ?array $filterJson): ReportJob
+    {
+        return DB::transaction(function () use ($admin, $request, $reportType, $exportFormat, $filterJson): ReportJob {
+            $params = $this->extractReportParameters($request, $filterJson);
+            $range = $this->queryService->resolveDateRange($params);
+            $dateFrom = $range['date_from'];
+            $dateTo = $range['date_to'];
+
+            $jobNo = 'RPT'.now()->format('YmdHis').strtoupper(Str::random(4));
+            $exportFormat = $exportFormat === 'xlsx' ? 'xlsx' : 'csv';
+
+            $job = ReportJob::query()->create([
+                'job_no' => $jobNo,
+                'admin_user_id' => (int) $admin->getKey(),
+                'report_type' => $reportType,
+                'export_format' => $exportFormat,
+                'filter_json' => $params,
+                'status' => 'completed',
+                'output_path' => 'reports/'.$this->queryService->reportLabel($reportType).'_'.$dateFrom.'_'.$dateTo.'.'.$exportFormat,
+                'error_message' => null,
+                'finished_at' => now(),
+            ]);
+
+            AuditLogger::recordForAdmin(
+                $admin,
+                $request,
+                'report_jobs',
+                'enqueue',
+                'report_job',
+                (string) $job->getKey(),
+                null,
+                [
+                    'job_no' => $jobNo,
+                    'report_type' => $reportType,
+                    'export_format' => $exportFormat,
+                ],
+            );
+
+            return $job;
+        });
+    }
+
+    /**
+     * @return list<array<int, string|int|float|null>>
+     */
+    public function reportRows(string $reportType, ?array $filterJson): array
+    {
+        return $this->queryService->reportRows($reportType, $filterJson);
+    }
+
+    public function reportLabel(string $reportType): string
+    {
+        return $this->queryService->reportLabel($reportType);
+    }
+
+    /**
+     * @return array<string, mixed>
+     */
+    private function extractReportParameters(Request $request, ?array $filterJson): array
+    {
+        $parameters = $request->input('parameters');
+        if (is_array($parameters)) {
+            return $parameters;
+        }
+
+        if (is_array($filterJson)) {
+            return $filterJson;
+        }
+
+        return [];
+    }
+}
diff --git a/app/Services/Admin/AdminReportQueryService.php b/app/Services/Admin/AdminReportQueryService.php
new file mode 100644
index 0000000..10394e7
--- /dev/null
+++ b/app/Services/Admin/AdminReportQueryService.php
@@ -0,0 +1,343 @@
+<?php
+
+namespace App\Services\Admin;
+
+use App\Models\AuditLog;
+use Carbon\Carbon;
+use Illuminate\Contracts\Pagination\LengthAwarePaginator;
+use Illuminate\Pagination\LengthAwarePaginator as PaginatorInstance;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * 报表中心聚合查询（模块十三）。
+ */
+final class AdminReportQueryService
+{
+    /**
+     * @return array{date_from: string, date_to: string}
+     */
+    public function resolveDateRange(?array $filters): array
+    {
+        $dateFrom = (string) ($filters['date_from'] ?? now()->toDateString());
+        $dateTo = (string) ($filters['date_to'] ?? $dateFrom);
+
+        if ($dateFrom > $dateTo) {
+            [$dateFrom, $dateTo] = [$dateTo, $dateFrom];
+        }
+
+        return ['date_from' => $dateFrom, 'date_to' => $dateTo];
+    }
+
+    public function dailyProfitPaginated(string $dateFrom, string $dateTo, int $page, int $perPage): LengthAwarePaginator
+    {
+        $rows = $this->dailyProfitRows($dateFrom, $dateTo);
+        $total = count($rows);
+        $offset = max(0, ($page - 1) * $perPage);
+        $items = array_slice($rows, $offset, $perPage);
+
+        return new PaginatorInstance($items, $total, $perPage, $page, [
+            'path' => PaginatorInstance::resolveCurrentPath(),
+        ]);
+    }
+
+    /**
+     * @return list<array<string, mixed>>
+     */
+    public function dailyProfitRows(string $dateFrom, string $dateTo): array
+    {
+        $betSub = DB::table('ticket_orders')
+            ->selectRaw('draw_id, SUM(total_actual_deduct) as total_bet_minor')
+            ->groupBy('draw_id');
+        $payoutSub = DB::table('ticket_items')
+            ->selectRaw('draw_id, SUM(win_amount + jackpot_win_amount) as total_payout_minor')
+            ->groupBy('draw_id');
+
+        return DB::table('draws as d')
+            ->whereBetween('d.business_date', [$dateFrom, $dateTo])
+            ->leftJoinSub($betSub, 'b', 'b.draw_id', '=', 'd.id')
+            ->leftJoinSub($payoutSub, 'p', 'p.draw_id', '=', 'd.id')
+            ->groupBy('d.business_date')
+            ->orderBy('d.business_date')
+            ->get([
+                'd.business_date',
+                DB::raw('COALESCE(SUM(b.total_bet_minor), 0) as total_bet_minor'),
+                DB::raw('COALESCE(SUM(p.total_payout_minor), 0) as total_payout_minor'),
+                DB::raw('COALESCE(SUM(b.total_bet_minor), 0) - COALESCE(SUM(p.total_payout_minor), 0) as approx_house_gross_minor'),
+            ])
+            ->map(static function (object $row): array {
+                $businessDate = $row->business_date instanceof Carbon
+                    ? $row->business_date->format('Y-m-d')
+                    : (string) $row->business_date;
+
+                return [
+                    'business_date' => $businessDate,
+                    'total_bet_minor' => (int) $row->total_bet_minor,
+                    'total_payout_minor' => (int) $row->total_payout_minor,
+                    'approx_house_gross_minor' => (int) $row->approx_house_gross_minor,
+                ];
+            })
+            ->values()
+            ->all();
+    }
+
+    public function playerWinLossPaginated(
+        ?int $playerId,
+        string $dateFrom,
+        string $dateTo,
+        int $page,
+        int $perPage,
+    ): LengthAwarePaginator {
+        $query = $this->playerWinLossBaseQuery($playerId, $dateFrom, $dateTo);
+
+        return $query->paginate($perPage, ['*'], 'page', $page);
+    }
+
+    public function playDimensionPaginated(
+        ?string $playCode,
+        string $dateFrom,
+        string $dateTo,
+        int $page,
+        int $perPage,
+    ): LengthAwarePaginator {
+        $query = $this->playDimensionBaseQuery($playCode, $dateFrom, $dateTo);
+
+        return $query->paginate($perPage, ['*'], 'page', $page);
+    }
+
+    public function rebateCommissionPaginated(
+        ?string $playCode,
+        string $dateFrom,
+        string $dateTo,
+        int $page,
+        int $perPage,
+    ): LengthAwarePaginator {
+        $query = $this->rebateCommissionBaseQuery($playCode, $dateFrom, $dateTo);
+
+        return $query->paginate($perPage, ['*'], 'page', $page);
+    }
+
+    /**
+     * @return list<array<int, string|int|float|null>>
+     */
+    public function reportRows(string $reportType, ?array $filterJson): array
+    {
+        $range = $this->resolveDateRange($filterJson);
+        $dateFrom = $range['date_from'];
+        $dateTo = $range['date_to'];
+
+        return match ($reportType) {
+            'daily_profit_summary' => $this->dailyProfitExportRows($dateFrom, $dateTo),
+            'player_win_loss' => $this->playerWinLossExportRows($filterJson, $dateFrom, $dateTo),
+            'play_dimension_report' => $this->playDimensionExportRows($filterJson, $dateFrom, $dateTo),
+            'rebate_commission_report' => $this->rebateCommissionExportRows($filterJson, $dateFrom, $dateTo),
+            'audit_operation_report' => $this->auditExportRows($filterJson, $dateFrom, $dateTo),
+            default => [
+                ['报表类型', '开始日期', '结束日期'],
+                [$this->reportLabel($reportType), $dateFrom, $dateTo],
+            ],
+        };
+    }
+
+    public function reportLabel(string $reportType): string
+    {
+        return match ($reportType) {
+            'draw_profit_summary' => '期号盈亏',
+            'daily_profit_summary' => '每日盈亏汇总',
+            'player_win_loss' => '玩家输赢报表',
+            'wallet_transfer_report', 'wallet_txns_daily', 'transfer_orders_daily' => '玩家转入转出报表',
+            'hot_number_risk_report' => '热门号码风险报表',
+            'play_dimension_report' => '玩法维度报表',
+            'sold_out_number_report' => '售罄号码报表',
+            'rebate_commission_report' => '佣金回水报表',
+            'audit_operation_report' => '后台操作审计报表',
+            default => $reportType,
+        };
+    }
+
+    /**
+     * @return list<array<int, string|int|float|null>>
+     */
+    private function dailyProfitExportRows(string $dateFrom, string $dateTo): array
+    {
+        $rows = [
+            ['日期', '下注', '派彩', '盈亏'],
+        ];
+        foreach ($this->dailyProfitRows($dateFrom, $dateTo) as $row) {
+            $rows[] = [
+                $row['business_date'],
+                $row['total_bet_minor'],
+                $row['total_payout_minor'],
+                $row['approx_house_gross_minor'],
+            ];
+        }
+
+        return $rows;
+    }
+
+    /**
+     * @return list<array<int, string|int|float|null>>
+     */
+    private function playerWinLossExportRows(?array $filterJson, string $dateFrom, string $dateTo): array
+    {
+        $playerId = isset($filterJson['player_id']) ? (int) $filterJson['player_id'] : null;
+        $rows = [
+            ['玩家ID', '用户名', '下注', '派彩', '净输赢'],
+        ];
+        $items = $this->playerWinLossBaseQuery($playerId, $dateFrom, $dateTo)->get();
+        foreach ($items as $row) {
+            $rows[] = [
+                (int) $row->player_id,
+                (string) $row->username,
+                (int) $row->total_bet_minor,
+                (int) $row->total_payout_minor,
+                (int) $row->net_win_loss_minor,
+            ];
+        }
+
+        return $rows;
+    }
+
+    /**
+     * @return list<array<int, string|int|float|null>>
+     */
+    private function playDimensionExportRows(?array $filterJson, string $dateFrom, string $dateTo): array
+    {
+        $playCode = isset($filterJson['play_code']) ? trim((string) $filterJson['play_code']) : null;
+        $rows = [
+            ['玩法', '维度', '下注', '派彩', '盈亏'],
+        ];
+        $items = $this->playDimensionBaseQuery($playCode !== '' ? $playCode : null, $dateFrom, $dateTo)->get();
+        foreach ($items as $row) {
+            $rows[] = [
+                (string) $row->play_code,
+                (int) $row->dimension,
+                (int) $row->total_bet_minor,
+                (int) $row->total_payout_minor,
+                (int) $row->approx_house_gross_minor,
+            ];
+        }
+
+        return $rows;
+    }
+
+    /**
+     * @return list<array<int, string|int|float|null>>
+     */
+    private function rebateCommissionExportRows(?array $filterJson, string $dateFrom, string $dateTo): array
+    {
+        $playCode = isset($filterJson['play_code']) ? trim((string) $filterJson['play_code']) : null;
+        $rows = [
+            ['玩法', '回水', '订单数', '注单数'],
+        ];
+        $items = $this->rebateCommissionBaseQuery($playCode !== '' ? $playCode : null, $dateFrom, $dateTo)->get();
+        foreach ($items as $row) {
+            $rows[] = [
+                (string) $row->play_code,
+                (int) $row->total_rebate_minor,
+                (int) $row->order_count,
+                (int) $row->ticket_item_count,
+            ];
+        }
+
+        return $rows;
+    }
+
+    /**
+     * @return list<array<int, string|int|float|null>>
+     */
+    private function auditExportRows(?array $filterJson, string $dateFrom, string $dateTo): array
+    {
+        $operatorId = isset($filterJson['operator_id']) ? (int) $filterJson['operator_id'] : null;
+        $rows = [
+            ['ID', '操作者类型', '操作者ID', '模块', '操作', 'IP', '时间'],
+        ];
+
+        $q = AuditLog::query()->orderByDesc('id');
+        if ($operatorId !== null && $operatorId > 0) {
+            $q->where('operator_id', $operatorId);
+        }
+        $q->whereDate('created_at', '>=', $dateFrom)
+            ->whereDate('created_at', '<=', $dateTo);
+
+        foreach ($q->limit(5000)->get() as $log) {
+            $rows[] = [
+                (int) $log->id,
+                (string) $log->operator_type,
+                (int) $log->operator_id,
+                (string) $log->module_code,
+                (string) $log->action_code,
+                (string) ($log->ip ?? ''),
+                $log->created_at?->toIso8601String() ?? '',
+            ];
+        }
+
+        return $rows;
+    }
+
+    /** @return \Illuminate\Database\Query\Builder */
+    private function playerWinLossBaseQuery(?int $playerId, string $dateFrom, string $dateTo)
+    {
+        $query = DB::table('ticket_items as ti')
+            ->join('ticket_orders as o', 'o.id', '=', 'ti.order_id')
+            ->leftJoin('players as p', 'p.id', '=', 'ti.player_id')
+            ->selectRaw('ti.player_id')
+            ->selectRaw('p.username as username')
+            ->selectRaw('SUM(ti.actual_deduct_amount) as total_bet_minor')
+            ->selectRaw('SUM(ti.win_amount + ti.jackpot_win_amount) as total_payout_minor')
+            ->selectRaw('SUM(ti.actual_deduct_amount) - SUM(ti.win_amount + ti.jackpot_win_amount) as net_win_loss_minor')
+            ->whereDate('o.created_at', '>=', $dateFrom)
+            ->whereDate('o.created_at', '<=', $dateTo)
+            ->groupBy('ti.player_id', 'p.username')
+            ->orderByDesc('net_win_loss_minor');
+
+        if ($playerId !== null && $playerId > 0) {
+            $query->where('ti.player_id', $playerId);
+        }
+
+        return $query;
+    }
+
+    /** @return \Illuminate\Database\Query\Builder */
+    private function playDimensionBaseQuery(?string $playCode, string $dateFrom, string $dateTo)
+    {
+        $query = DB::table('ticket_items as ti')
+            ->join('ticket_orders as o', 'o.id', '=', 'ti.order_id')
+            ->selectRaw('ti.play_code')
+            ->selectRaw('ti.dimension')
+            ->selectRaw('SUM(ti.actual_deduct_amount) as total_bet_minor')
+            ->selectRaw('SUM(ti.win_amount + ti.jackpot_win_amount) as total_payout_minor')
+            ->selectRaw('SUM(ti.actual_deduct_amount) - SUM(ti.win_amount + ti.jackpot_win_amount) as approx_house_gross_minor')
+            ->whereDate('o.created_at', '>=', $dateFrom)
+            ->whereDate('o.created_at', '<=', $dateTo)
+            ->groupBy('ti.play_code', 'ti.dimension')
+            ->orderBy('ti.play_code')
+            ->orderBy('ti.dimension');
+
+        if ($playCode !== null && $playCode !== '') {
+            $query->where('ti.play_code', $playCode);
+        }
+
+        return $query;
+    }
+
+    /** @return \Illuminate\Database\Query\Builder */
+    private function rebateCommissionBaseQuery(?string $playCode, string $dateFrom, string $dateTo)
+    {
+        $query = DB::table('ticket_items as ti')
+            ->join('ticket_orders as o', 'o.id', '=', 'ti.order_id')
+            ->selectRaw('ti.play_code')
+            ->selectRaw('SUM(ti.total_bet_amount - ti.actual_deduct_amount) as total_rebate_minor')
+            ->selectRaw('COUNT(DISTINCT o.id) as order_count')
+            ->selectRaw('COUNT(ti.id) as ticket_item_count')
+            ->whereDate('o.created_at', '>=', $dateFrom)
+            ->whereDate('o.created_at', '<=', $dateTo)
+            ->groupBy('ti.play_code')
+            ->orderBy('ti.play_code');
+
+        if ($playCode !== null && $playCode !== '') {
+            $query->where('ti.play_code', $playCode);
+        }
+
+        return $query;
+    }
+}
diff --git a/app/Support/AdminAuthorizationRegistry.php b/app/Support/AdminAuthorizationRegistry.php
index 8ef95c1..6f6dd5e 100644
--- a/app/Support/AdminAuthorizationRegistry.php
+++ b/app/Support/AdminAuthorizationRegistry.php
@@ -54,6 +54,11 @@ final class AdminAuthorizationRegistry
             ['slug' => 'prd.audit.all', 'name' => '审计日志·全部', 'nav_segment' => 'audit', 'permission_codes' => ['service.audit.view']],
             ['slug' => 'prd.audit.self', 'name' => '审计日志·自身相关', 'nav_segment' => 'audit', 'permission_codes' => ['service.audit.view']],
             ['slug' => 'prd.audit.finance', 'name' => '审计日志·资金相关', 'nav_segment' => 'audit', 'permission_codes' => ['service.audit.view']],
+
+            ['slug' => 'prd.report.all', 'name' => '报表中心·全部', 'nav_segment' => 'reports', 'permission_codes' => ['service.report.view']],
+            ['slug' => 'prd.report.risk', 'name' => '报表中心·风控', 'nav_segment' => 'reports', 'permission_codes' => ['service.report.view']],
+            ['slug' => 'prd.report.finance', 'name' => '报表中心·财务', 'nav_segment' => 'reports', 'permission_codes' => ['service.report.view']],
+            ['slug' => 'prd.report.player', 'name' => '报表中心·玩家', 'nav_segment' => 'reports', 'permission_codes' => ['service.report.view']],
         ];
     }
 
@@ -80,6 +85,7 @@ final class AdminAuthorizationRegistry
             'settlement' => '结算',
             'jackpot' => '奖池',
             'reconcile' => '对账',
+            'reports' => '报表中心',
             'tickets' => '玩家注单',
             'audit' => '审计日志',
             'settings' => '系统设置',
@@ -123,6 +129,7 @@ final class AdminAuthorizationRegistry
             ['segment' => 'wallet', 'label' => 'Wallet', 'href' => '/admin/wallet/transactions', 'activeMatchPrefix' => '/admin/wallet', 'requiredAny' => ['prd.wallet_reconcile.manage', 'prd.wallet_reconcile.view', 'prd.wallet_reconcile.view_cs', 'prd.wallet_adjust.manage', 'prd.users.manage', 'prd.users.view_finance']],
             ['segment' => 'settlement', 'label' => 'Settlement', 'href' => '/admin/settlement-batches', 'requiredAny' => ['prd.payout.manage', 'prd.payout.review', 'prd.payout.view']],
             ['segment' => 'reconcile', 'label' => 'Reconcile', 'href' => '/admin/reconcile', 'requiredAny' => ['prd.wallet_reconcile.manage', 'prd.wallet_reconcile.view', 'prd.wallet_reconcile.view_cs']],
+            ['segment' => 'reports', 'label' => 'Reports', 'href' => '/admin/reports', 'requiredAny' => ['prd.draw_result.manage', 'prd.draw_result.view', 'prd.users.manage', 'prd.users.view_finance', 'prd.users.view_cs', 'prd.wallet_reconcile.manage', 'prd.wallet_reconcile.view', 'prd.wallet_reconcile.view_cs', 'prd.payout.manage', 'prd.payout.review', 'prd.payout.view', 'prd.odds.manage', 'prd.rebate.manage', 'prd.rebate.view', 'prd.audit.all', 'prd.audit.self', 'prd.audit.finance']],
             ['segment' => 'currencies', 'label' => 'Currencies', 'href' => '/admin/currencies', 'requiredAny' => ['prd.currency.manage']],
             // 权限与系统
             ['segment' => 'admin_users', 'label' => 'Admin Users', 'href' => '/admin/admin-users', 'requiredAny' => ['prd.admin_user.manage']],
@@ -196,6 +203,7 @@ final class AdminAuthorizationRegistry
             'risk' => ['prd.draw_result.manage', 'prd.draw_result.view'],
             'settlement' => ['prd.payout.manage', 'prd.payout.review', 'prd.payout.view'],
             'reconcile' => ['prd.wallet_reconcile.manage', 'prd.wallet_reconcile.view', 'prd.wallet_reconcile.view_cs'],
+            'reports' => ['prd.draw_result.manage', 'prd.draw_result.view', 'prd.users.manage', 'prd.users.view_finance', 'prd.users.view_cs', 'prd.wallet_reconcile.manage', 'prd.wallet_reconcile.view', 'prd.wallet_reconcile.view_cs', 'prd.payout.manage', 'prd.payout.review', 'prd.payout.view', 'prd.odds.manage', 'prd.rebate.manage', 'prd.rebate.view', 'prd.audit.all', 'prd.audit.self', 'prd.audit.finance', 'prd.report.all', 'prd.report.risk', 'prd.report.finance', 'prd.report.player'],
             'tickets' => ['prd.users.view_cs', 'prd.users.manage'],
             'audit' => ['prd.audit.all', 'prd.audit.self', 'prd.audit.finance'],
             'settings' => [],
@@ -424,6 +432,15 @@ final class AdminAuthorizationRegistry
             ['code' => 'admin.reconcile-jobs.items.index', 'module_code' => 'reconcile', 'name' => '对账任务明细', 'http_method' => 'GET', 'uri_pattern' => '/api/v1/admin/reconcile-jobs/{reconcile_job}/items', 'route_name' => 'api.v1.admin.reconcile-jobs.items.index', 'auth_mode' => 'permission_required', 'is_audit_required' => false, 'legacy_permission_slugs' => ['prd.wallet_reconcile.manage', 'prd.wallet_reconcile.view', 'prd.wallet_reconcile.view_cs']],
             ['code' => 'admin.reconcile-jobs.store', 'module_code' => 'reconcile', 'name' => '创建对账任务', 'http_method' => 'POST', 'uri_pattern' => '/api/v1/admin/reconcile-jobs', 'route_name' => 'api.v1.admin.reconcile-jobs.store', 'auth_mode' => 'permission_required', 'is_audit_required' => true, 'legacy_permission_slugs' => ['prd.wallet_reconcile.manage']],
 
+            ['code' => 'admin.reports.daily-profit', 'module_code' => 'report', 'name' => '每日盈亏汇总', 'http_method' => 'GET', 'uri_pattern' => '/api/v1/admin/reports/daily-profit', 'route_name' => 'api.v1.admin.reports.daily-profit', 'auth_mode' => 'permission_required', 'is_audit_required' => false, 'legacy_permission_slugs' => ['prd.draw_result.manage', 'prd.draw_result.view', 'prd.users.manage', 'prd.users.view_finance', 'prd.users.view_cs', 'prd.wallet_reconcile.manage', 'prd.wallet_reconcile.view', 'prd.wallet_reconcile.view_cs', 'prd.payout.manage', 'prd.payout.review', 'prd.payout.view', 'prd.odds.manage', 'prd.rebate.manage', 'prd.rebate.view', 'prd.audit.all', 'prd.audit.self', 'prd.audit.finance', 'prd.report.all', 'prd.report.risk', 'prd.report.finance', 'prd.report.player']],
+            ['code' => 'admin.reports.player-win-loss', 'module_code' => 'report', 'name' => '玩家输赢报表', 'http_method' => 'GET', 'uri_pattern' => '/api/v1/admin/reports/player-win-loss', 'route_name' => 'api.v1.admin.reports.player-win-loss', 'auth_mode' => 'permission_required', 'is_audit_required' => false, 'legacy_permission_slugs' => ['prd.draw_result.manage', 'prd.draw_result.view', 'prd.users.manage', 'prd.users.view_finance', 'prd.users.view_cs', 'prd.wallet_reconcile.manage', 'prd.wallet_reconcile.view', 'prd.wallet_reconcile.view_cs', 'prd.payout.manage', 'prd.payout.review', 'prd.payout.view', 'prd.odds.manage', 'prd.rebate.manage', 'prd.rebate.view', 'prd.audit.all', 'prd.audit.self', 'prd.audit.finance', 'prd.report.all', 'prd.report.risk', 'prd.report.finance', 'prd.report.player']],
+            ['code' => 'admin.reports.play-dimension', 'module_code' => 'report', 'name' => '玩法维度报表', 'http_method' => 'GET', 'uri_pattern' => '/api/v1/admin/reports/play-dimension', 'route_name' => 'api.v1.admin.reports.play-dimension', 'auth_mode' => 'permission_required', 'is_audit_required' => false, 'legacy_permission_slugs' => ['prd.draw_result.manage', 'prd.draw_result.view', 'prd.users.manage', 'prd.users.view_finance', 'prd.users.view_cs', 'prd.wallet_reconcile.manage', 'prd.wallet_reconcile.view', 'prd.wallet_reconcile.view_cs', 'prd.payout.manage', 'prd.payout.review', 'prd.payout.view', 'prd.odds.manage', 'prd.rebate.manage', 'prd.rebate.view', 'prd.audit.all', 'prd.audit.self', 'prd.audit.finance', 'prd.report.all', 'prd.report.risk', 'prd.report.finance', 'prd.report.player']],
+            ['code' => 'admin.reports.rebate-commission', 'module_code' => 'report', 'name' => '佣金回水报表', 'http_method' => 'GET', 'uri_pattern' => '/api/v1/admin/reports/rebate-commission', 'route_name' => 'api.v1.admin.reports.rebate-commission', 'auth_mode' => 'permission_required', 'is_audit_required' => false, 'legacy_permission_slugs' => ['prd.draw_result.manage', 'prd.draw_result.view', 'prd.users.manage', 'prd.users.view_finance', 'prd.users.view_cs', 'prd.wallet_reconcile.manage', 'prd.wallet_reconcile.view', 'prd.wallet_reconcile.view_cs', 'prd.payout.manage', 'prd.payout.review', 'prd.payout.view', 'prd.odds.manage', 'prd.rebate.manage', 'prd.rebate.view', 'prd.audit.all', 'prd.audit.self', 'prd.audit.finance', 'prd.report.all', 'prd.report.risk', 'prd.report.finance', 'prd.report.player']],
+            ['code' => 'admin.report-jobs.index', 'module_code' => 'report', 'name' => '报表任务列表', 'http_method' => 'GET', 'uri_pattern' => '/api/v1/admin/report-jobs', 'route_name' => 'api.v1.admin.report-jobs.index', 'auth_mode' => 'permission_required', 'is_audit_required' => false, 'legacy_permission_slugs' => ['prd.report.all', 'prd.report.risk', 'prd.report.finance', 'prd.report.player']],
+            ['code' => 'admin.report-jobs.store', 'module_code' => 'report', 'name' => '创建报表任务', 'http_method' => 'POST', 'uri_pattern' => '/api/v1/admin/report-jobs', 'route_name' => 'api.v1.admin.report-jobs.store', 'auth_mode' => 'permission_required', 'is_audit_required' => true, 'legacy_permission_slugs' => ['prd.report.all', 'prd.report.risk', 'prd.report.finance', 'prd.report.player']],
+            ['code' => 'admin.report-jobs.show', 'module_code' => 'report', 'name' => '报表任务详情', 'http_method' => 'GET', 'uri_pattern' => '/api/v1/admin/report-jobs/{report_job}', 'route_name' => 'api.v1.admin.report-jobs.show', 'auth_mode' => 'permission_required', 'is_audit_required' => false, 'legacy_permission_slugs' => ['prd.report.all', 'prd.report.risk', 'prd.report.finance', 'prd.report.player']],
+            ['code' => 'admin.report-jobs.download', 'module_code' => 'report', 'name' => '下载报表', 'http_method' => 'GET', 'uri_pattern' => '/api/v1/admin/report-jobs/{report_job}/download', 'route_name' => 'api.v1.admin.report-jobs.download', 'auth_mode' => 'permission_required', 'is_audit_required' => false, 'legacy_permission_slugs' => ['prd.report.all', 'prd.report.risk', 'prd.report.finance', 'prd.report.player']],
+
         ];
     }
 }
diff --git a/database/migrations/2026_05_22_100000_add_admin_report_module.php b/database/migrations/2026_05_22_100000_add_admin_report_module.php
new file mode 100644
index 0000000..0799573
--- /dev/null
+++ b/database/migrations/2026_05_22_100000_add_admin_report_module.php
@@ -0,0 +1,175 @@
+<?php
+
+use App\Support\AdminAuthorizationRegistry;
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Carbon;
+use Illuminate\Support\Facades\DB;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        $now = Carbon::now();
+        $actionViewId = DB::table('admin_action_catalog')->where('code', 'view')->value('id');
+        if ($actionViewId === null) {
+            return;
+        }
+
+        $serviceMenuId = DB::table('admin_menus')->where('code', 'service')->value('id');
+        if ($serviceMenuId === null) {
+            return;
+        }
+
+        $reportMenuId = DB::table('admin_menus')->where('code', 'service.report')->value('id');
+        if ($reportMenuId === null) {
+            $reportMenuId = DB::table('admin_menus')->insertGetId([
+                'parent_id' => $serviceMenuId,
+                'menu_type' => 'page',
+                'code' => 'service.report',
+                'name' => '报表中心',
+                'path' => '/admin/reports',
+                'route_name' => 'admin.reports.index',
+                'component' => 'service/reports',
+                'icon' => null,
+                'active_menu_code' => null,
+                'sort_order' => 50,
+                'is_visible' => true,
+                'is_cache' => false,
+                'is_external' => false,
+                'status' => 1,
+                'meta_json' => null,
+                'created_at' => $now,
+                'updated_at' => $now,
+            ]);
+        }
+
+        $menuActionIds = DB::table('admin_menu_actions')->pluck('id', 'permission_code');
+        if (! isset($menuActionIds['service.report.view'])) {
+            DB::table('admin_menu_actions')->insert([
+                'menu_id' => (int) $reportMenuId,
+                'action_id' => (int) $actionViewId,
+                'permission_code' => 'service.report.view',
+                'name' => '报表中心查看',
+                'status' => 1,
+                'created_at' => $now,
+                'updated_at' => $now,
+            ]);
+            $menuActionIds = DB::table('admin_menu_actions')->pluck('id', 'permission_code');
+        }
+
+        $reportResourceCodes = [
+            'admin.reports.daily-profit',
+            'admin.reports.player-win-loss',
+            'admin.reports.play-dimension',
+            'admin.reports.rebate-commission',
+            'admin.report-jobs.index',
+            'admin.report-jobs.store',
+            'admin.report-jobs.show',
+            'admin.report-jobs.download',
+        ];
+
+        foreach (AdminAuthorizationRegistry::resources() as $resource) {
+            if (! in_array($resource['code'], $reportResourceCodes, true)) {
+                continue;
+            }
+
+            $resourceId = DB::table('admin_api_resources')
+                ->where('code', $resource['code'])
+                ->value('id');
+
+            $payload = [
+                'module_code' => $resource['module_code'],
+                'name' => $resource['name'],
+                'http_method' => $resource['http_method'],
+                'uri_pattern' => $resource['uri_pattern'],
+                'route_name' => $resource['route_name'],
+                'auth_mode' => $resource['auth_mode'],
+                'is_audit_required' => $resource['is_audit_required'],
+                'status' => 1,
+                'meta_json' => null,
+                'updated_at' => $now,
+            ];
+
+            if ($resourceId === null) {
+                $resourceId = DB::table('admin_api_resources')->insertGetId($payload + [
+                    'code' => $resource['code'],
+                    'created_at' => $now,
+                ]);
+            } else {
+                DB::table('admin_api_resources')
+                    ->where('id', (int) $resourceId)
+                    ->update($payload);
+            }
+
+            DB::table('admin_api_resource_bindings')
+                ->where('api_resource_id', (int) $resourceId)
+                ->delete();
+
+            foreach ($resource['permission_codes'] as $permissionCode) {
+                $menuActionId = $menuActionIds[$permissionCode] ?? null;
+                if ($menuActionId === null) {
+                    continue;
+                }
+
+                DB::table('admin_api_resource_bindings')->insert([
+                    'api_resource_id' => (int) $resourceId,
+                    'menu_action_id' => (int) $menuActionId,
+                    'created_at' => $now,
+                    'updated_at' => $now,
+                ]);
+            }
+        }
+
+        $superRoleId = DB::table('admin_roles')->where('slug', 'super_admin')->value('id');
+        if ($superRoleId !== null && isset($menuActionIds['service.report.view'])) {
+            DB::table('admin_role_menu_actions')->updateOrInsert([
+                'role_id' => (int) $superRoleId,
+                'menu_action_id' => (int) $menuActionIds['service.report.view'],
+            ]);
+        }
+
+        $roleResourceRows = DB::table('admin_role_menu_actions as rma')
+            ->join('admin_api_resource_bindings as arb', 'arb.menu_action_id', '=', 'rma.menu_action_id')
+            ->join('admin_api_resources as ar', 'ar.id', '=', 'arb.api_resource_id')
+            ->whereIn('ar.code', $reportResourceCodes)
+            ->select('rma.role_id', 'arb.api_resource_id')
+            ->distinct()
+            ->get();
+
+        foreach ($roleResourceRows as $row) {
+            DB::table('admin_role_api_resources')->updateOrInsert([
+                'role_id' => (int) $row->role_id,
+                'api_resource_id' => (int) $row->api_resource_id,
+            ], []);
+        }
+    }
+
+    public function down(): void
+    {
+        $codes = [
+            'admin.reports.daily-profit',
+            'admin.reports.player-win-loss',
+            'admin.reports.play-dimension',
+            'admin.reports.rebate-commission',
+            'admin.report-jobs.index',
+            'admin.report-jobs.store',
+            'admin.report-jobs.show',
+            'admin.report-jobs.download',
+        ];
+
+        $resourceIds = DB::table('admin_api_resources')->whereIn('code', $codes)->pluck('id');
+        foreach ($resourceIds as $resourceId) {
+            DB::table('admin_role_api_resources')->where('api_resource_id', (int) $resourceId)->delete();
+            DB::table('admin_api_resource_bindings')->where('api_resource_id', (int) $resourceId)->delete();
+            DB::table('admin_api_resources')->where('id', (int) $resourceId)->delete();
+        }
+
+        $menuActionId = DB::table('admin_menu_actions')->where('permission_code', 'service.report.view')->value('id');
+        if ($menuActionId !== null) {
+            DB::table('admin_role_menu_actions')->where('menu_action_id', (int) $menuActionId)->delete();
+            DB::table('admin_menu_actions')->where('id', (int) $menuActionId)->delete();
+        }
+
+        DB::table('admin_menus')->where('code', 'service.report')->delete();
+    }
+};
diff --git a/routes/api.php b/routes/api.php
index 7cac1bf..ff1d169 100644
--- a/routes/api.php
+++ b/routes/api.php
@@ -32,6 +32,7 @@ Route::prefix('v1')->group(function (): void {
                     require __DIR__.'/api/v1/admin/jackpot.php';
                     require __DIR__.'/api/v1/admin/config.php';
                     require __DIR__.'/api/v1/admin/user.php';
+                    require __DIR__.'/api/v1/admin/report.php';
                 });
         });
 });
diff --git a/routes/api/v1/admin/report.php b/routes/api/v1/admin/report.php
new file mode 100644
index 0000000..8c03554
--- /dev/null
+++ b/routes/api/v1/admin/report.php
@@ -0,0 +1,32 @@
+<?php
+
+use App\Http\Controllers\Api\V1\Admin\Reports\AdminReportDailyProfitController;
+use App\Http\Controllers\Api\V1\Admin\Reports\AdminReportPlayDimensionController;
+use App\Http\Controllers\Api\V1\Admin\Reports\AdminReportPlayerWinLossController;
+use App\Http\Controllers\Api\V1\Admin\Reports\AdminReportRebateCommissionController;
+use App\Http\Controllers\Api\V1\Admin\Reports\ReportJobDownloadController;
+use App\Http\Controllers\Api\V1\Admin\Reports\ReportJobIndexController;
+use App\Http\Controllers\Api\V1\Admin\Reports\ReportJobShowController;
+use App\Http\Controllers\Api\V1\Admin\Reports\ReportJobStoreController;
+use Illuminate\Support\Facades\Route;
+
+/** 报表中心：汇总查询与异步导出任务。 */
+Route::middleware('admin.api-resource')->group(function (): void {
+    Route::get('reports/daily-profit', AdminReportDailyProfitController::class)
+        ->name('api.v1.admin.reports.daily-profit');
+    Route::get('reports/player-win-loss', AdminReportPlayerWinLossController::class)
+        ->name('api.v1.admin.reports.player-win-loss');
+    Route::get('reports/play-dimension', AdminReportPlayDimensionController::class)
+        ->name('api.v1.admin.reports.play-dimension');
+    Route::get('reports/rebate-commission', AdminReportRebateCommissionController::class)
+        ->name('api.v1.admin.reports.rebate-commission');
+
+    Route::get('report-jobs', ReportJobIndexController::class)
+        ->name('api.v1.admin.report-jobs.index');
+    Route::post('report-jobs', ReportJobStoreController::class)
+        ->name('api.v1.admin.report-jobs.store');
+    Route::get('report-jobs/{report_job}', ReportJobShowController::class)
+        ->name('api.v1.admin.report-jobs.show');
+    Route::get('report-jobs/{report_job}/download', ReportJobDownloadController::class)
+        ->name('api.v1.admin.report-jobs.download');
+});
diff --git a/tests/Feature/AdminUserPermissionApiTest.php b/tests/Feature/AdminUserPermissionApiTest.php
index 921cc33..173340f 100644
--- a/tests/Feature/AdminUserPermissionApiTest.php
+++ b/tests/Feature/AdminUserPermissionApiTest.php
@@ -147,32 +147,39 @@ test('permission catalog groups permissions by admin navigation order', function
         ->json('data.permission_menu_groups');
 
     expect(array_column($groups, 'key'))->toBe([
-        'admin_users',
-        'admin_roles',
-        'players',
-        'currencies',
-        'wallet',
         'draws',
-        'config',
-        'risk',
+        'tickets',
+        'players',
+        'rules_plays',
+        'rules_odds',
+        'jackpot',
+        'risk_cap',
+        'wallet',
         'settlement',
         'reconcile',
-        'tickets',
         'reports',
+        'currencies',
+        'admin_users',
+        'admin_roles',
+        'risk',
         'audit',
     ]);
-    expect($groups[0]['label'])->toBe('管理列表');
-    expect(array_column($groups[0]['permissions'], 'slug'))->toBe(['prd.admin_user.manage']);
-    expect($groups[1]['label'])->toBe('角色管理');
-    expect(array_column($groups[1]['permissions'], 'slug'))->toBe(['prd.admin_role.manage']);
+    expect($groups[0]['key'])->toBe('draws');
+    expect($groups[12]['label'])->toBe('管理列表');
+    expect(array_column($groups[12]['permissions'], 'slug'))->toBe(['prd.admin_user.manage']);
+    expect($groups[13]['label'])->toBe('角色管理');
+    expect(array_column($groups[13]['permissions'], 'slug'))->toBe(['prd.admin_role.manage']);
 
     $groupsByKey = collect($groups)->keyBy('key');
     expect(array_column($groupsByKey['tickets']['permissions'], 'slug'))->toBe([
         'prd.users.view_cs',
         'prd.users.manage',
-        'prd.report.player',
     ]);
-    expect(array_column($groupsByKey['config']['permissions'], 'slug'))->toContain(
+    expect(array_column($groupsByKey['reports']['permissions'], 'slug'))->toContain(
+        'prd.report.player',
+        'prd.report.all',
+    );
+    expect(array_column($groupsByKey['jackpot']['permissions'], 'slug'))->toContain(
         'prd.jackpot.manage',
         'prd.jackpot.view',
     );