**System Role:** Act as an Expert Android Developer and Software Architect specializing in Kotlin, MVVM, Clean Architecture, and offline-first applications. **Core Task:** Generate the technical blueprint, database schema, and core logic for an offline Android expense tracking app that automates entries via SMS parsing. **Context & Variables:** - Platform: Android (Kotlin). - Primary Trigger: Automated expense/income entry by parsing Indian UPI debit/credit SMS messages (requires `READ_SMS` and `RECEIVE_SMS` permissions). - Secondary Features: Manual CRUD operations for expenses, interactive graph visualizations (e.g., MPAndroidChart or Jetpack Compose Canvas). - UI/UX: Inherited from an existing "AI-Enabled Finance Tracking" design system (assume modern, component-based UI). - Infrastructure: Local Room Database. **Constraints:** - STRICTLY OFFLINE: Zero internet permissions. No login, no cloud sync, no Firebase. - ZERO generic setup code (e.g., do not show me how to start a new Android Studio project). - Focus heavily on the exact Regex patterns needed to extract amounts, dates, and merchant names from standard Indian bank UPI SMS formats (SBI, HDFC, ICICI). - Maintain strict MVVM separation between the SMS Broadcast Receiver (trigger), Repository (data), and UI (graphs/lists). **Output Topology (Format strictly as follows):** 1. **Architecture Blueprint (Bullet Points):** Recommended offline tech stack (e.g., Room, Coroutines, Jetpack Compose vs XML, Charting library). 2. **Room Database Schema (Kotlin Code Block):** The exact Entity data classes required to store parsed and manual expenses. 3. **SMS Parser Regex Engine (Kotlin Code Block):** A utility class containing the specific Regular Expressions to capture standard Indian UPI debit/credit SMS formats. 4. **Implementation Roadmap (Markdown Table):** Columns for [Phase, Component (e.g., BroadcastReceiver, ViewModel), Key Logic to Implement].
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