perf: improve item wise register reports (backport #35908)

[mergify]

This is an automatic backport of pull request #35908 done by Mergify.

---

Mergify commands and options

More conditions and actions can be found in the documentation.

You can also trigger Mergify actions by commenting on this pull request:

• @Mergifyio refresh will re-evaluate the rules
• @Mergifyio rebase will rebase this PR on its base branch
• @Mergifyio update will merge the base branch into this PR
• @Mergifyio backport <destination> will backport this PR on <destination> branch

Additionally, on Mergify dashboard you can:

• look at your merge queues
• generate the Mergify configuration with the config editor.

Finally, you can contact us on https://mergify.com

[codecov]

Codecov Report

Merging #35911 (bd1ac96) into develop (742df8a) will decrease coverage by 0.02%.
The diff coverage is 33.33%.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #35911      +/-   ##
===========================================
- Coverage    64.19%   64.17%   -0.02%     
===========================================
  Files          811      811              
  Lines        62156    62157       +1     
===========================================
- Hits         39898    39891       -7     
- Misses       22258    22266       +8     

Impacted Files	Coverage Δ
...e_purchase_register/item_wise_purchase_register.py	56.56% <0.00%> (-2.03%)	⬇️
...em_wise_sales_register/item_wise_sales_register.py	50.65% <66.66%> (-0.23%)	⬇️

... and 1 file with indirect coverage changes