feat(membership): fix Pelmar parent (TTM not P&P), add missing companies and subsidiaries

Migration 095:
- Fix Pelmar parent: TTM (not P&P) based on Excel positioning
- New TTM subsidiaries: ARD Invest, Progress Optima
- N33/STUDIO N°33 → TERMO
- Fiume Studio + Alter Energy → Pacific Sun (new)
- Radio Norda FM, Nadmorski24.pl: set fee_included_in_parent
- New companies: Pacific Sun, Ultramare, IBET, Prospoland, Ekonsul,
  Steamset, Goodwill, Orlex Invest
- Rename: Iwona Spaleniak → Coach 4 You

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

database/migrations/095_fix_subsidiaries_and_new_companies.sql

@@ -0,0 +1,82 @@
+-- Migration 095: Fix subsidiary relationships and add missing companies
+-- Based on Magdalena's Excel file: subsidiaries listed below parent on blue rows
+
+-- === FIX: Pelmar parent TTM, not P&P ===
+UPDATE companies SET parent_company_id = 92 WHERE id = 51;  -- Pelmar → TTM
+
+-- === NEW SUBSIDIARIES of TTM (id=92) ===
+-- ARD Invest (id=19) → TTM
+UPDATE companies SET parent_company_id = 92, fee_included_in_parent = TRUE WHERE id = 19;
+
+-- Progress Optima (id=57) → TTM
+UPDATE companies SET parent_company_id = 92, fee_included_in_parent = TRUE WHERE id = 57;
+
+-- === N33 / STUDIO N°33 (id=127) → TERMO (id=102) ===
+UPDATE companies SET parent_company_id = 102, fee_included_in_parent = TRUE WHERE id = 127;
+
+-- === Fiume Studio (id=128) → Pacific Sun (created below) ===
+-- Pacific Sun pays, Fiume is subsidiary
+
+-- === ADD MISSING COMPANIES ===
+
+-- Pacific Sun (parent of Fiume Studio)
+INSERT INTO companies (name, slug, status, membership_status, data_quality)
+VALUES ('Pacific Sun', 'pacific-sun', 'active', 'active', 'basic')
+ON CONFLICT (slug) DO NOTHING;
+
+-- Ultramare
+INSERT INTO companies (name, slug, status, membership_status, data_quality)
+VALUES ('Ultramare', 'ultramare', 'active', 'active', 'basic')
+ON CONFLICT (slug) DO NOTHING;
+
+-- Coach 4 You (Iwona Spaleniak - already exists as id=130, rename)
+-- "COACH 4 YOU - IWONA SPALENIAK" from Magdalena's email
+-- Company 130 = "Iwona Spaleniak - Doradztwo Rozwoju Osobistego"
+-- This is the same person/company, update name to match Excel
+UPDATE companies SET name = 'Coach 4 You' WHERE id = 130;
+
+-- IBET
+INSERT INTO companies (name, slug, status, membership_status, data_quality)
+VALUES ('IBET', 'ibet', 'active', 'active', 'basic')
+ON CONFLICT (slug) DO NOTHING;
+
+-- Prospoland
+INSERT INTO companies (name, slug, status, membership_status, data_quality)
+VALUES ('Prospoland', 'prospoland', 'active', 'active', 'basic')
+ON CONFLICT (slug) DO NOTHING;
+
+-- Ekonsul
+INSERT INTO companies (name, slug, status, membership_status, data_quality)
+VALUES ('Ekonsul', 'ekonsul', 'active', 'active', 'basic')
+ON CONFLICT (slug) DO NOTHING;
+
+-- Steamset
+INSERT INTO companies (name, slug, status, membership_status, data_quality)
+VALUES ('Steamset', 'steamset', 'active', 'active', 'basic')
+ON CONFLICT (slug) DO NOTHING;
+
+-- Goodwill
+INSERT INTO companies (name, slug, status, membership_status, data_quality)
+VALUES ('Goodwill', 'goodwill', 'active', 'active', 'basic')
+ON CONFLICT (slug) DO NOTHING;
+
+-- Orlex Invest (subsidiary - parent TBD, for now just create)
+INSERT INTO companies (name, slug, status, membership_status, fee_included_in_parent, data_quality)
+VALUES ('Orlex Invest', 'orlex-invest', 'active', 'active', TRUE, 'basic')
+ON CONFLICT (slug) DO NOTHING;
+
+-- === SET Fiume Studio parent to Pacific Sun ===
+-- (must run after Pacific Sun insert)
+UPDATE companies SET parent_company_id = (SELECT id FROM companies WHERE slug = 'pacific-sun'), fee_included_in_parent = TRUE WHERE id = 128;
+
+-- === Alter Energy (id=129) also under Pacific Sun ===
+UPDATE companies SET parent_company_id = (SELECT id FROM companies WHERE slug = 'pacific-sun') WHERE id = 129;
+
+-- === Radio Norda FM (id=91) — already has parent=TTM from before, set fee flag ===
+UPDATE companies SET fee_included_in_parent = TRUE WHERE id = 91;
+
+-- === Nadmorski24.pl (id=90) — subsidiary of TTM, set fee flag ===
+UPDATE companies SET fee_included_in_parent = TRUE WHERE id = 90;
+
+-- Grant permissions
+GRANT ALL ON TABLE companies TO nordabiz_app;