refactor: shows opening balance from filtered from_date (#26877)

* refactor: shows opening balance from filtered from_date

* refactor: opening balance considered from filtered from_date in stock ledger

* fix: check if stock reco is opening and misc cleanups
diff --git a/erpnext/stock/report/stock_balance/stock_balance.py b/erpnext/stock/report/stock_balance/stock_balance.py
index fc5d5c1..bb53c55 100644
--- a/erpnext/stock/report/stock_balance/stock_balance.py
+++ b/erpnext/stock/report/stock_balance/stock_balance.py
@@ -202,7 +202,9 @@
 
 		value_diff = flt(d.stock_value_difference)
 
-		if d.posting_date < from_date:
+		if d.posting_date < from_date or (d.posting_date == from_date
+			and d.voucher_type == "Stock Reconciliation" and
+			frappe.db.get_value("Stock Reconciliation", d.voucher_no, "purpose") == "Opening Stock"):
 			qty_dict.opening_qty += qty_diff
 			qty_dict.opening_val += value_diff
 
diff --git a/erpnext/stock/report/stock_ledger/stock_ledger.py b/erpnext/stock/report/stock_ledger/stock_ledger.py
index 1ea58fe..4e20b47 100644
--- a/erpnext/stock/report/stock_ledger/stock_ledger.py
+++ b/erpnext/stock/report/stock_ledger/stock_ledger.py
@@ -21,7 +21,7 @@
 	items = get_items(filters)
 	sl_entries = get_stock_ledger_entries(filters, items)
 	item_details = get_item_details(items, sl_entries, include_uom)
-	opening_row = get_opening_balance(filters, columns)
+	opening_row = get_opening_balance(filters, columns, sl_entries)
 	precision = cint(frappe.db.get_single_value("System Settings", "float_precision"))
 
 	data = []
@@ -218,7 +218,7 @@
 	return "and {}".format(" and ".join(conditions)) if conditions else ""
 
 
-def get_opening_balance(filters, columns):
+def get_opening_balance(filters, columns, sl_entries):
 	if not (filters.item_code and filters.warehouse and filters.from_date):
 		return
 
@@ -230,6 +230,15 @@
 		"posting_time": "00:00:00"
 	})
 
+	# check if any SLEs are actually Opening Stock Reconciliation
+	for sle in sl_entries:
+		if (sle.get("voucher_type") == "Stock Reconciliation"
+			and sle.get("date").split()[0] == filters.from_date
+			and frappe.db.get_value("Stock Reconciliation", sle.voucher_no, "purpose") == "Opening Stock"
+		):
+			last_entry = sle
+			sl_entries.remove(sle)
+
 	row = {
 		"item_code": _("'Opening'"),
 		"qty_after_transaction": last_entry.get("qty_after_transaction", 0),