fix: skip incoming rate calc when serial no qty is zero (backport #57427) (#57957)

fix: skip incoming rate calc when serial no qty is zero (#57427)

(cherry picked from commit a25decf)

Co-authored-by: Shllokkk <140623894+Shllokkk@users.noreply.github.com>

Author: mergify[bot]

erpnext/stock/serial_batch_bundle.py

@@ -787,6 +787,9 @@ def is_rejected_entry(self):
 		return is_rejected(self.sle.voucher_type, self.sle.voucher_detail_no, self.sle.warehouse)
 
 	def get_incoming_rate(self):
+		if not self.sle.actual_qty and self.sle.voucher_type == "Stock Reconciliation":
+			return 0.0
+
 		return abs(flt(self.stock_value_change) / flt(self.sle.actual_qty))
 
 	def get_incoming_rate_of_serial_no(self, serial_no):