refactor: added new file serial batch bundle
diff --git a/erpnext/stock/deprecated_serial_batch.py b/erpnext/stock/deprecated_serial_batch.py
new file mode 100644
index 0000000..1dbe915
--- /dev/null
+++ b/erpnext/stock/deprecated_serial_batch.py
@@ -0,0 +1,101 @@
+import frappe
+from frappe.query_builder.functions import CombineDatetime, Sum
+from frappe.utils import flt
+
+
+class DeprecatedSerialNoValuation:
+	def calculate_stock_value_from_deprecarated_ledgers(self):
+		serial_nos = list(
+			filter(lambda x: x not in self.serial_no_incoming_rate and x, self.get_serial_nos())
+		)
+
+		actual_qty = flt(self.sle.actual_qty)
+
+		stock_value_change = 0
+		if actual_qty < 0:
+			# In case of delivery/stock issue, get average purchase rate
+			# of serial nos of current entry
+			if not self.sle.is_cancelled:
+				outgoing_value = self.get_incoming_value_for_serial_nos(serial_nos)
+				stock_value_change = -1 * outgoing_value
+			else:
+				stock_value_change = actual_qty * self.sle.outgoing_rate
+
+		self.stock_value_change += stock_value_change
+
+	def get_incoming_value_for_serial_nos(self, serial_nos):
+		# get rate from serial nos within same company
+		all_serial_nos = frappe.get_all(
+			"Serial No", fields=["purchase_rate", "name", "company"], filters={"name": ("in", serial_nos)}
+		)
+
+		incoming_values = 0.0
+		for d in all_serial_nos:
+			if d.company == self.sle.company:
+				self.serial_no_incoming_rate[d.name] = flt(d.purchase_rate)
+				incoming_values += flt(d.purchase_rate)
+
+		# Get rate for serial nos which has been transferred to other company
+		invalid_serial_nos = [d.name for d in all_serial_nos if d.company != self.sle.company]
+		for serial_no in invalid_serial_nos:
+			incoming_rate = frappe.db.sql(
+				"""
+				select incoming_rate
+				from `tabStock Ledger Entry`
+				where
+					company = %s
+					and actual_qty > 0
+					and is_cancelled = 0
+					and (serial_no = %s
+						or serial_no like %s
+						or serial_no like %s
+						or serial_no like %s
+					)
+				order by posting_date desc
+				limit 1
+			""",
+				(self.sle.company, serial_no, serial_no + "\n%", "%\n" + serial_no, "%\n" + serial_no + "\n%"),
+			)
+
+			self.serial_no_incoming_rate[serial_no] = flt(incoming_rate[0][0]) if incoming_rate else 0
+			incoming_values += self.serial_no_incoming_rate[serial_no]
+
+		return incoming_values
+
+
+class DeprecatedBatchNoValuation:
+	def calculate_avg_rate_from_deprecarated_ledgers(self):
+		ledgers = self.get_sle_for_batches()
+		for ledger in ledgers:
+			self.batch_avg_rate[ledger.batch_no] += flt(ledger.incoming_rate) / flt(ledger.qty)
+
+	def get_sle_for_batches(self):
+		batch_nos = list(self.batch_nos.keys())
+		sle = frappe.qb.DocType("Stock Ledger Entry")
+
+		timestamp_condition = CombineDatetime(sle.posting_date, sle.posting_time) < CombineDatetime(
+			self.sle.posting_date, self.sle.posting_time
+		)
+		if self.sle.creation:
+			timestamp_condition |= (
+				CombineDatetime(sle.posting_date, sle.posting_time)
+				== CombineDatetime(self.sle.posting_date, self.sle.posting_time)
+			) & (sle.creation < self.sle.creation)
+
+		return (
+			frappe.qb.from_(sle)
+			.select(
+				sle.batch_no,
+				Sum(sle.stock_value_difference).as_("batch_value"),
+				Sum(sle.actual_qty).as_("batch_qty"),
+			)
+			.where(
+				(sle.item_code == self.sle.item_code)
+				& (sle.name != self.sle.name)
+				& (sle.warehouse == self.sle.warehouse)
+				& (sle.batch_no.isin(batch_nos))
+				& (sle.is_cancelled == 0)
+			)
+			.where(timestamp_condition)
+			.groupby(sle.batch_no)
+		).run(as_dict=True)