Merge pull request #28238 from nextchamp-saqib/perf-financial-statements

perf: improve financial statement loading time
diff --git a/erpnext/accounts/report/financial_statements.py b/erpnext/accounts/report/financial_statements.py
index 4bb44b3..1e89b65 100644
--- a/erpnext/accounts/report/financial_statements.py
+++ b/erpnext/accounts/report/financial_statements.py
@@ -420,8 +420,7 @@
 			{additional_conditions}
 			and posting_date <= %(to_date)s
 			and is_cancelled = 0
-			{distributed_cost_center_query}
-			order by account, posting_date""".format(
+			{distributed_cost_center_query}""".format(
 				additional_conditions=additional_conditions,
 				distributed_cost_center_query=distributed_cost_center_query), gl_filters, as_dict=True) #nosec