diff --git a/src/main/java/com/ffii/fpsms/modules/stock/service/StockTakeRecordService.kt b/src/main/java/com/ffii/fpsms/modules/stock/service/StockTakeRecordService.kt
index b0bd2f4..abb2f2e 100644
--- a/src/main/java/com/ffii/fpsms/modules/stock/service/StockTakeRecordService.kt
+++ b/src/main/java/com/ffii/fpsms/modules/stock/service/StockTakeRecordService.kt
@@ -1472,7 +1472,14 @@ private fun applyVarianceAdjustment(
         }
         stockOutLineRepository.save(stockOutLine)
 
-        val newBalance = (inventory.onHandQty ?: BigDecimal.ZERO).toDouble() - absVariance.toDouble()
+        // 與 StockOutLineService.createStockLedgerForStockOut 一致：依上一筆 ledger balance 扣減，
+        // 避免同一批多筆盤虧時每筆都用同一個 inventory.onHandQty 導致 balance 錯誤。
+        val itemIdForLedger = inventoryLot.item?.id
+            ?: throw IllegalArgumentException("Item ID not found for stock take ledger")
+        val latestLedger = stockLedgerRepository.findLatestByItemId(itemIdForLedger).firstOrNull()
+        val previousBalance = latestLedger?.balance
+            ?: (inventory.onHandQty ?: BigDecimal.ZERO).toDouble()
+        val newBalance = previousBalance - absVariance.toDouble()
         val stockLedger = StockLedger().apply {
             this.inventory = inventory
             this.itemId = inventoryLot.item?.id
@@ -1485,7 +1492,7 @@ private fun applyVarianceAdjustment(
             this.uomId = inventoryLotLine.stockUom?.uom?.id ?: inventory.uom?.id
             this.date = LocalDate.now()
         }
-        stockLedgerRepository.save(stockLedger)
+        stockLedgerRepository.saveAndFlush(stockLedger)
 
         val newOutQty = (inventoryLotLine.outQty ?: BigDecimal.ZERO).add(absVariance)
         val updateRequest = SaveInventoryLotLineRequest(
@@ -1553,7 +1560,12 @@ private fun applyVarianceAdjustment(
         stockInLine.inventoryLotLine = newInventoryLotLine
         stockInLineRepository.save(stockInLine)
 
-        val newBalance = (inventory.onHandQty ?: BigDecimal.ZERO).toDouble() + plusQty.toDouble()
+        val itemIdForLedger = newInventoryLot.item?.id
+            ?: throw IllegalArgumentException("Item ID not found for stock take ledger (in)")
+        val latestLedger = stockLedgerRepository.findLatestByItemId(itemIdForLedger).firstOrNull()
+        val previousBalance = latestLedger?.balance
+            ?: (inventory.onHandQty ?: BigDecimal.ZERO).toDouble()
+        val newBalance = previousBalance + plusQty.toDouble()
         val stockLedger = StockLedger().apply {
             this.inventory = inventory
             this.itemId = newInventoryLot.item?.id
@@ -1566,7 +1578,7 @@ private fun applyVarianceAdjustment(
             this.uomId = inventoryLotLine.stockUom?.uom?.id ?: inventory.uom?.id
             this.date = LocalDate.now()
         }
-        stockLedgerRepository.save(stockLedger)
+        stockLedgerRepository.saveAndFlush(stockLedger)
     }
 }
 open fun updateStockTakeRecordStatusToNotMatch(stockTakeRecordId: Long): StockTakeRecord {