diff --git a/.planning/phases/05-finance-restyle/05-01-SUMMARY.md b/.planning/phases/05-finance-restyle/05-01-SUMMARY.md
new file mode 100644
index 0000000..f4437b3
--- /dev/null
+++ b/.planning/phases/05-finance-restyle/05-01-SUMMARY.md
@@ -0,0 +1,109 @@
+---
+phase: 05-finance-restyle
+plan: 01
+subsystem: ui
+tags: [react, tailwind, shadcn, mobile, skeleton, finance]
+
+# Dependency graph
+requires:
+  - phase: 03-dashboard-restyle
+    provides: KpiCardMobile component pattern and phase comment block convention
+  - phase: 04-tickets-restyle
+    provides: Typography contract (2 weights, 3 sizes), spacing scale, color tokens
+
+provides:
+  - FinanceRow component — reusable 2-line stacked row for invoice and payment lists (D-06)
+  - FinanceSkeleton component — initial-load placeholder matching final finance page layout (D-17)
+
+affects:
+  - 05-02 (plan 02 consumes both components directly)
+
+# Tech tracking
+tech-stack:
+  added: []
+  patterns:
+    - "FinanceRow: 2-line stacked row with amountTone prop (destructive/positive/default) — no priority stripe (Finance has no priority taxonomy)"
+    - "FinanceSkeleton: no-prop skeleton layout matching page structure exactly for drop-in use in loading branch"
+
+key-files:
+  created:
+    - components/mobile/FinanceRow.tsx
+    - components/mobile/FinanceSkeleton.tsx
+  modified: []
+
+key-decisions:
+  - "amountTone prop on FinanceRow: supports destructive (overdue), positive (payments), default (current) per D-06 Invoice Status Colors"
+  - "FinanceSkeleton renders two identical list-row skeleton blocks (one for invoices, one for payments) sharing same JSX via a local const"
+  - "No Card wrapper in FinanceSkeleton — pure Skeleton h-20/h-16 blocks per UI-SPEC item 1"
+
+patterns-established:
+  - "FinanceRow: pure presentational, parent passes pre-formatted amount string via fmt$()"
+  - "Phase 05 comment block convention: /* ComponentName — phase 05 (FIN-NN). */"
+
+requirements-completed: [FIN-01, FIN-02]
+
+# Metrics
+duration: 10min
+completed: 2026-05-03
+---
+
+# Phase 5 Plan 01: Finance Restyle Component Primitives Summary
+
+**Two pure-presentational helper components extracted for the Finance page rewrite: FinanceRow (2-line stacked card row with amountTone variants) and FinanceSkeleton (4 KPI + aging + 2x list-row placeholder) ready for Plan 02 composition.**
+
+## Performance
+
+- **Duration:** ~10 min
+- **Started:** 2026-05-03T23:52:38Z
+- **Completed:** 2026-05-03T23:58:00Z
+- **Tasks:** 2
+- **Files modified:** 2 (both new files)
+
+## Accomplishments
+- Created `FinanceRow` with the locked 2-line layout from UI-SPEC §"Invoice / Payment List Rows": text-sm font-semibold line 1, text-xs text-muted-foreground line 2, hover:bg-muted/50, no priority stripe
+- Created `FinanceSkeleton` matching exact layout from UI-SPEC §"Skeleton Loading State": 2x2 KPI grid (h-20), 3-cell aging row (h-16), 2x sets of 3 list-row skeletons (h-4)
+- Both components pass TypeScript strict-mode checks with zero errors
+
+## Task Commits
+
+1. **Task 1: Create FinanceRow component** - `180ab51` (feat)
+2. **Task 2: Create FinanceSkeleton component** - `5f7fc29` (feat)
+
+## Files Created/Modified
+- `components/mobile/FinanceRow.tsx` — Reusable 2-line stacked row for Open Invoices and Recent Payments lists; exports `FinanceRow` + `FinanceRowProps`
+- `components/mobile/FinanceSkeleton.tsx` — Initial-load placeholder for /mobile/finance; exports no-prop `FinanceSkeleton`
+
+## Import Signatures for Plan 02
+
+```typescript
+import { FinanceRow, type FinanceRowProps } from '@/components/mobile/FinanceRow';
+import { FinanceSkeleton } from '@/components/mobile/FinanceSkeleton';
+```
+
+## Decisions Made
+- `amountTone` uses `'destructive' | 'positive' | 'default'` literals matching exact UI-SPEC D-06 color table entries (`text-destructive` for overdue, `text-emerald-600` for payment positive)
+- `secondary` and `rightSecondary` are typed `React.ReactNode` so Plan 02 can pass formatted JSX (chip spans, date fragments) without string concatenation
+- `FinanceSkeleton` uses a local `listRowSkeleton` const rendered twice to avoid duplicating the 3-row block — clean DRY without adding props
+
+## Deviations from Plan
+
+None - plan executed exactly as written.
+
+## Issues Encountered
+
+Worktree was not based on the expected commit (`a0ccd14`). Per the `<worktree_branch_check>` protocol in the plan, ran `git reset --soft a0ccd14` then restored all files outside `components/mobile/FinanceRow.tsx` and `components/mobile/FinanceSkeleton.tsx` via `git checkout HEAD -- ...`. Worktree was clean before task execution began.
+
+## User Setup Required
+
+None - no external service configuration required.
+
+## Next Phase Readiness
+
+- Both components are ready for Plan 02 (the full finance page restyle)
+- Plan 02 can import both directly without modification
+- `FinanceRow` covers invoices, payments, and top-customers rows (the top-customers variant uses the same 2-line shape)
+- `FinanceSkeleton` drops into the `if (loading)` branch of the restyled page.tsx
+
+---
+*Phase: 05-finance-restyle*
+*Completed: 2026-05-03*