diff --git a/src/main/java/com/ffii/fpsms/modules/report/web/ReportController.kt b/src/main/java/com/ffii/fpsms/modules/report/web/ReportController.kt
index 4060d63..4e45548 100644
--- a/src/main/java/com/ffii/fpsms/modules/report/web/ReportController.kt
+++ b/src/main/java/com/ffii/fpsms/modules/report/web/ReportController.kt
@@ -2,8 +2,21 @@ package com.ffii.fpsms.modules.report.web
 
 import net.sf.jasperreports.engine.*
 import net.sf.jasperreports.engine.data.JRBeanCollectionDataSource
+import org.apache.poi.ss.usermodel.BorderStyle
+import org.apache.poi.ss.usermodel.CellStyle
+import org.apache.poi.ss.usermodel.DataFormat
+import org.apache.poi.ss.usermodel.FillPatternType
+import org.apache.poi.ss.usermodel.HorizontalAlignment
+import org.apache.poi.ss.usermodel.IndexedColors
+import org.apache.poi.ss.usermodel.Row
+import org.apache.poi.ss.usermodel.VerticalAlignment
+import org.apache.poi.ss.util.CellRangeAddress
+import org.apache.poi.ss.util.WorkbookUtil
+import org.apache.poi.xssf.usermodel.XSSFCellStyle
+import org.apache.poi.xssf.usermodel.XSSFWorkbook
 import org.springframework.http.*
 import org.springframework.web.bind.annotation.*
+import java.io.ByteArrayOutputStream
 import java.io.InputStream
 import java.time.LocalDate
 import java.time.LocalTime
@@ -16,6 +29,20 @@ import com.ffii.fpsms.modules.report.service.ReportService
 class ReportController(
      private val reportService: ReportService,
 ) {
+    private data class ExcelStyles(
+        val title: XSSFCellStyle,
+        val subtitle: XSSFCellStyle,
+        val header: XSSFCellStyle,
+        val text: XSSFCellStyle,
+        val center: XSSFCellStyle,
+        val number: XSSFCellStyle,
+        val int: XSSFCellStyle,
+        val dash: XSSFCellStyle,
+        val sumQty: XSSFCellStyle,
+        val sumLabel: XSSFCellStyle,
+        val sumEmpty: XSSFCellStyle,
+        val sumHidden: XSSFCellStyle,
+    )
 
     @GetMapping("/stock-take-rounds")
     fun getStockTakeRounds(): List<Map<String, Any>> =
@@ -123,6 +150,36 @@ class ReportController(
 
         return ResponseEntity(pdfBytes, headers, HttpStatus.OK)
     }
+
+    @GetMapping("/print-stock-in-traceability-excel")
+    fun exportStockInTraceabilityReportExcel(
+        @RequestParam(required = false) stockCategory: String?,
+        @RequestParam(required = false) itemCode: String?,
+        @RequestParam(required = false) lastInDateStart: String?,
+        @RequestParam(required = false) lastInDateEnd: String?,
+    ): ResponseEntity<ByteArray> {
+        val dbData = reportService.searchStockInTraceabilityReport(
+            stockCategory,
+            itemCode,
+            lastInDateStart,
+            lastInDateEnd,
+        )
+
+        val excelBytes = createStockInTraceabilityExcel(
+            dbData = dbData,
+            lastInDateStart = lastInDateStart ?: "",
+            lastInDateEnd = lastInDateEnd ?: "",
+        )
+
+        val headers = HttpHeaders().apply {
+            contentType = MediaType.parseMediaType(
+                "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet",
+            )
+            setContentDispositionFormData("attachment", "StockInTraceabilityReport.xlsx")
+            set("filename", "StockInTraceabilityReport.xlsx")
+        }
+        return ResponseEntity(excelBytes, headers, HttpStatus.OK)
+    }
     @GetMapping("/print-fg-delivery-report")
     fun generateFGDeliveryReport(
         @RequestParam(required = false) stockCategory: String?,
@@ -169,6 +226,41 @@ class ReportController(
     
         return ResponseEntity(pdfBytes, headers, HttpStatus.OK)
     }
+
+    @GetMapping("/print-fg-delivery-report-excel")
+    fun exportFGDeliveryReportExcel(
+        @RequestParam(required = false) stockCategory: String?,
+        @RequestParam(required = false) stockSubCategory: String?,
+        @RequestParam(required = false) itemCode: String?,
+        @RequestParam(required = false) year: String?,
+        @RequestParam(required = false) lastOutDateStart: String?,
+        @RequestParam(required = false) lastOutDateEnd: String?,
+    ): ResponseEntity<ByteArray> {
+        val dbData = reportService.searchFGDeliveryReport(
+            stockCategory,
+            stockSubCategory,
+            itemCode,
+            year,
+            lastOutDateStart,
+            lastOutDateEnd,
+        )
+
+        val excelBytes = createFGDeliveryExcel(
+            dbData = dbData,
+            year = year ?: LocalDate.now().year.toString(),
+            lastOutDateStart = lastOutDateStart ?: "",
+            lastOutDateEnd = lastOutDateEnd ?: "",
+        )
+
+        val headers = HttpHeaders().apply {
+            contentType = MediaType.parseMediaType(
+                "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet",
+            )
+            setContentDispositionFormData("attachment", "FGDeliveryReport.xlsx")
+            set("filename", "FGDeliveryReport.xlsx")
+        }
+        return ResponseEntity(excelBytes, headers, HttpStatus.OK)
+    }
     @GetMapping("/print-stock-balance")
     fun generateStockBalanceReport(
         @RequestParam(required = false) stockCategory: String?,
@@ -236,6 +328,559 @@ class ReportController(
         return ResponseEntity(pdfBytes, headers, HttpStatus.OK)
     }
 
+    @GetMapping("/print-stock-balance-excel")
+    fun exportStockBalanceReportExcel(
+        @RequestParam(required = false) stockCategory: String?,
+        @RequestParam(required = false) itemCode: String?,
+        @RequestParam(required = false) stockDate: String?,
+        @RequestParam(required = false) balanceFilterStart: String?,
+        @RequestParam(required = false) balanceFilterEnd: String?,
+        @RequestParam(required = false) storeLocation: String?,
+        @RequestParam(required = false) lastInDateStart: String?,
+        @RequestParam(required = false) lastInDateEnd: String?,
+        @RequestParam(required = false) lastOutDateStart: String?,
+        @RequestParam(required = false) lastOutDateEnd: String?,
+        @RequestParam(required = false, defaultValue = "0") stockTakeRoundId: Long,
+    ): ResponseEntity<ByteArray> {
+        val dbData =
+            if (!stockDate.isNullOrBlank()) {
+                reportService.searchStockBalanceReportByDate(
+                    stockCategory = stockCategory,
+                    itemCode = itemCode,
+                    stockDate = stockDate,
+                    balanceFilterStart = balanceFilterStart,
+                    balanceFilterEnd = balanceFilterEnd,
+                    storeLocation = storeLocation,
+                )
+            } else {
+                reportService.searchStockBalanceReport(
+                    stockCategory,
+                    itemCode,
+                    balanceFilterStart,
+                    balanceFilterEnd,
+                    storeLocation,
+                    lastInDateStart,
+                    lastInDateEnd,
+                    lastOutDateStart,
+                    lastOutDateEnd,
+                    stockTakeRoundId
+                )
+            }
+
+        val excelBytes = createStockBalanceExcel(
+            dbData = dbData,
+            reportDate = (stockDate ?: LocalDate.now().format(DateTimeFormatter.ofPattern("yyyy-MM-dd"))),
+        )
+
+        val headers = HttpHeaders().apply {
+            contentType = MediaType.parseMediaType(
+                "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet",
+            )
+            setContentDispositionFormData("attachment", "StockBalanceReport.xlsx")
+            set("filename", "StockBalanceReport.xlsx")
+        }
+        return ResponseEntity(excelBytes, headers, HttpStatus.OK)
+    }
+
+    private fun createCommonWorkbookStyles(workbook: XSSFWorkbook): ExcelStyles {
+        val titleStyle = (workbook.createCellStyle() as XSSFCellStyle).apply {
+            alignment = HorizontalAlignment.CENTER
+            verticalAlignment = VerticalAlignment.CENTER
+            val font = workbook.createFont().apply {
+                bold = true
+                fontHeightInPoints = 14
+            }
+            setFont(font)
+        }
+        val subtitleStyle = (workbook.createCellStyle() as XSSFCellStyle).apply {
+            alignment = HorizontalAlignment.LEFT
+            verticalAlignment = VerticalAlignment.CENTER
+            val font = workbook.createFont().apply {
+                bold = true
+                fontHeightInPoints = 12
+            }
+            setFont(font)
+        }
+        val headerStyle = (workbook.createCellStyle() as XSSFCellStyle).apply {
+            alignment = HorizontalAlignment.CENTER
+            verticalAlignment = VerticalAlignment.CENTER
+            fillForegroundColor = IndexedColors.GREY_25_PERCENT.index
+            fillPattern = FillPatternType.SOLID_FOREGROUND
+            borderTop = BorderStyle.THIN
+            borderBottom = BorderStyle.THIN
+            borderLeft = BorderStyle.THIN
+            borderRight = BorderStyle.THIN
+            val font = workbook.createFont().apply { bold = true }
+            setFont(font)
+        }
+        val textStyle = (workbook.createCellStyle() as XSSFCellStyle).apply {
+            alignment = HorizontalAlignment.LEFT
+            verticalAlignment = VerticalAlignment.CENTER
+            borderTop = BorderStyle.THIN
+            borderBottom = BorderStyle.THIN
+            borderLeft = BorderStyle.THIN
+            borderRight = BorderStyle.THIN
+        }
+        val centerStyle = (workbook.createCellStyle() as XSSFCellStyle).apply {
+            alignment = HorizontalAlignment.CENTER
+            verticalAlignment = VerticalAlignment.CENTER
+            borderTop = BorderStyle.THIN
+            borderBottom = BorderStyle.THIN
+            borderLeft = BorderStyle.THIN
+            borderRight = BorderStyle.THIN
+        }
+        val numberStyle = (workbook.createCellStyle() as XSSFCellStyle).apply {
+            alignment = HorizontalAlignment.RIGHT
+            verticalAlignment = VerticalAlignment.CENTER
+            borderTop = BorderStyle.THIN
+            borderBottom = BorderStyle.THIN
+            borderLeft = BorderStyle.THIN
+            borderRight = BorderStyle.THIN
+            val df: DataFormat = workbook.createDataFormat()
+            dataFormat = df.getFormat("#,##0.00")
+        }
+        val intStyle = (workbook.createCellStyle() as XSSFCellStyle).apply {
+            alignment = HorizontalAlignment.RIGHT
+            verticalAlignment = VerticalAlignment.CENTER
+            borderTop = BorderStyle.THIN
+            borderBottom = BorderStyle.THIN
+            borderLeft = BorderStyle.THIN
+            borderRight = BorderStyle.THIN
+            val df: DataFormat = workbook.createDataFormat()
+            dataFormat = df.getFormat("#,##0")
+        }
+        val dashStyle = (workbook.createCellStyle() as XSSFCellStyle).apply {
+            alignment = HorizontalAlignment.RIGHT
+            verticalAlignment = VerticalAlignment.CENTER
+            borderTop = BorderStyle.THIN
+            borderBottom = BorderStyle.THIN
+            borderLeft = BorderStyle.THIN
+            borderRight = BorderStyle.THIN
+        }
+        val summaryQtyThickBottomStyle = (workbook.createCellStyle() as XSSFCellStyle).apply {
+            alignment = HorizontalAlignment.RIGHT
+            verticalAlignment = VerticalAlignment.CENTER
+            val df: DataFormat = workbook.createDataFormat()
+            dataFormat = df.getFormat("#,##0.00")
+            borderTop = BorderStyle.THICK
+            borderBottom = BorderStyle.THICK
+            borderLeft = BorderStyle.THIN
+            borderRight = BorderStyle.THIN
+            val font = workbook.createFont().apply { bold = true }
+            setFont(font)
+        }
+        val summaryLabelThickBottomStyle = (workbook.createCellStyle() as XSSFCellStyle).apply {
+            alignment = HorizontalAlignment.RIGHT
+            verticalAlignment = VerticalAlignment.CENTER
+            borderTop = BorderStyle.THICK
+            borderBottom = BorderStyle.THICK
+            borderLeft = BorderStyle.THIN
+            borderRight = BorderStyle.THIN
+            val font = workbook.createFont().apply { bold = true }
+            setFont(font)
+        }
+        val summaryEmptyThickBottomStyle = (workbook.createCellStyle() as XSSFCellStyle).apply {
+            alignment = HorizontalAlignment.LEFT
+            verticalAlignment = VerticalAlignment.CENTER
+            borderTop = BorderStyle.THICK
+            borderBottom = BorderStyle.THICK
+            borderLeft = BorderStyle.THIN
+            borderRight = BorderStyle.THIN
+        }
+        val summaryHiddenKeyStyle = (workbook.createCellStyle() as XSSFCellStyle).apply {
+            alignment = HorizontalAlignment.LEFT
+            verticalAlignment = VerticalAlignment.CENTER
+            borderTop = BorderStyle.THICK
+            borderBottom = BorderStyle.THICK
+            borderLeft = BorderStyle.THIN
+            borderRight = BorderStyle.THIN
+            val font = workbook.createFont().apply { color = IndexedColors.WHITE.index }
+            setFont(font)
+        }
+        return ExcelStyles(
+            title = titleStyle,
+            subtitle = subtitleStyle,
+            header = headerStyle,
+            text = textStyle,
+            center = centerStyle,
+            number = numberStyle,
+            int = intStyle,
+            dash = dashStyle,
+            sumQty = summaryQtyThickBottomStyle,
+            sumLabel = summaryLabelThickBottomStyle,
+            sumEmpty = summaryEmptyThickBottomStyle,
+            sumHidden = summaryHiddenKeyStyle,
+        )
+    }
+
+    private fun setTextCell(row: Row, col: Int, value: Any?, style: XSSFCellStyle) {
+        row.createCell(col).apply {
+            setCellValue(value?.toString() ?: "")
+            cellStyle = style
+        }
+    }
+
+    private fun parseSignedNumber(value: Any?): Double? {
+        val raw = value?.toString()?.trim().orEmpty()
+        if (raw.isBlank() || raw == "-" || raw.equals("null", ignoreCase = true)) return null
+        val negative = raw.startsWith("(") && raw.endsWith(")")
+        val cleaned = raw.removePrefix("(").removeSuffix(")").replace(",", "").replace("%", "").trim()
+        val n = cleaned.toDoubleOrNull() ?: return null
+        return if (negative) -n else n
+    }
+
+    private fun setNumberCellFromFormatted(
+        row: Row,
+        col: Int,
+        value: Any?,
+        numberStyle: XSSFCellStyle,
+        dashStyle: XSSFCellStyle,
+        preferInt: Boolean = false,
+    ) {
+        val cell = row.createCell(col)
+        val parsed = parseSignedNumber(value)
+        if (parsed == null) {
+            cell.setCellValue("-")
+            cell.cellStyle = dashStyle
+            return
+        }
+        if (parsed < 0) {
+            val abs = kotlin.math.abs(parsed)
+            val s = if (preferInt) "%,d".format(abs.toLong()) else "%,.2f".format(abs)
+            cell.setCellValue("($s)")
+            cell.cellStyle = dashStyle
+            return
+        }
+        cell.setCellValue(parsed)
+        cell.cellStyle = numberStyle
+    }
+
+    private fun createStockInTraceabilityExcel(
+        dbData: List<Map<String, Any>>,
+        lastInDateStart: String,
+        lastInDateEnd: String,
+    ): ByteArray {
+        val workbook = XSSFWorkbook()
+        val styles = createCommonWorkbookStyles(workbook)
+        val reportTitle = "入倉追蹤報告"
+        val sheet = workbook.createSheet(WorkbookUtil.createSafeSheetName(reportTitle))
+
+        val headers = listOf(
+            "貨品編號", "貨品名稱", "單位",
+            "送貨單編號", "批號", "到期日",
+            "上架數量", "入庫檢查樣品數量", "入庫檢查缺陷數量",
+            "入庫檢查缺陷百分比", "入庫檢查結果", "入庫檢查備註",
+            "存貨位置", "供應商名稱",
+        )
+        val totalColumns = headers.size
+        var rowIndex = 0
+
+        val titleRow = sheet.createRow(rowIndex++)
+        titleRow.createCell(0).apply {
+            setCellValue(reportTitle)
+            cellStyle = styles.title
+        }
+        sheet.addMergedRegion(CellRangeAddress(0, 0, 0, totalColumns - 1))
+
+        val reportDateTime =
+            LocalDate.now().format(DateTimeFormatter.ofPattern("yyyy-MM-dd")) +
+                "(" +
+                LocalTime.now().format(DateTimeFormatter.ofPattern("HH:mm:ss")) +
+                ")"
+        val subtitleRow = sheet.createRow(rowIndex++)
+        subtitleRow.createCell(0).apply {
+            setCellValue("報告日期：$reportDateTime")
+            cellStyle = styles.subtitle
+        }
+        sheet.addMergedRegion(CellRangeAddress(1, 1, 0, 5))
+        subtitleRow.createCell(6).apply {
+            val cap = (lastInDateStart.trim().ifBlank { "" }) + " 至 " + (lastInDateEnd.trim().ifBlank { "" })
+            setCellValue("最後入倉日期：${cap.trim()}")
+            cellStyle = styles.subtitle
+        }
+        sheet.addMergedRegion(CellRangeAddress(1, 1, 6, totalColumns - 1))
+        sheet.createRow(rowIndex++)
+
+        val headerRowIndex = rowIndex
+        val headerRow = sheet.createRow(rowIndex++)
+        headers.forEachIndexed { i, h ->
+            headerRow.createCell(i).apply {
+                setCellValue(h)
+                cellStyle = styles.header
+            }
+        }
+
+        fun addItemSummaryRow(
+            itemNo: String,
+            itemName: String,
+            uom: String,
+            totalStockIn: Any?,
+            _totalSample: Any?,
+            _totalDefect: Any?,
+        ) {
+            val r = sheet.createRow(rowIndex++)
+            r.createCell(0).apply { setCellValue(itemNo); cellStyle = styles.sumHidden }
+            r.createCell(1).apply { setCellValue(itemName); cellStyle = styles.sumHidden }
+            r.createCell(2).apply { setCellValue(uom); cellStyle = styles.sumHidden }
+            for (c in 3 until totalColumns) {
+                r.createCell(c).apply { setCellValue(""); cellStyle = styles.sumEmpty }
+            }
+            // Put totals in the three adjacent qty columns to avoid displacing later columns:
+            // - 上架數量 (col 6)
+            // - 入庫檢查樣品數量 (col 7)
+            // - 入庫檢查缺陷數量 (col 8)
+            r.getCell(5).apply { setCellValue("合計："); cellStyle = styles.sumLabel }
+            setNumberCellFromFormatted(r, 6, totalStockIn, styles.sumQty, styles.dash, preferInt = false)
+            setNumberCellFromFormatted(r, 7, _totalSample, styles.sumQty, styles.dash, preferInt = false)
+            setNumberCellFromFormatted(r, 8, _totalDefect, styles.sumQty, styles.dash, preferInt = false)
+        }
+
+        if (dbData.isEmpty()) {
+            val r = sheet.createRow(rowIndex++)
+            for (c in 0 until totalColumns) {
+                r.createCell(c).apply { setCellValue("-"); cellStyle = styles.text }
+            }
+        } else {
+            var currentItemNo: String? = null
+            var currentItemName = ""
+            var currentUom = ""
+            var lastTotals: Triple<Any?, Any?, Any?> = Triple(null, null, null)
+
+            dbData.forEach { m ->
+                val itemNo = m["itemNo"]?.toString().orEmpty()
+                val itemName = m["itemName"]?.toString().orEmpty()
+                val uom = m["unitOfMeasure"]?.toString().orEmpty()
+
+                if (currentItemNo != null && itemNo != currentItemNo) {
+                    addItemSummaryRow(
+                        currentItemNo!!,
+                        currentItemName,
+                        currentUom,
+                        lastTotals.first,
+                        lastTotals.second,
+                        lastTotals.third,
+                    )
+                    sheet.createRow(rowIndex++)
+                }
+
+                val r = sheet.createRow(rowIndex++)
+                setTextCell(r, 0, itemNo, styles.text)
+                setTextCell(r, 1, itemName, styles.text)
+                setTextCell(r, 2, uom, styles.center)
+                setTextCell(r, 3, m["dnNo"], styles.text)
+                setTextCell(r, 4, m["lotNo"], styles.text)
+                setTextCell(r, 5, m["expiryDate"], styles.center)
+                setNumberCellFromFormatted(r, 6, m["stockInQty"], styles.number, styles.dash, preferInt = false)
+                setNumberCellFromFormatted(r, 7, m["iqcSampleQty"], styles.number, styles.dash, preferInt = false)
+                setNumberCellFromFormatted(r, 8, m["iqcDefectQty"], styles.number, styles.dash, preferInt = false)
+                // percentage as text with %
+                val pct = (m["iqcDefectPercentage"]?.toString()?.trim().orEmpty()).let { if (it.isBlank()) "" else "$it%" }
+                setTextCell(r, 9, pct, styles.dash)
+                setTextCell(r, 10, m["iqcResult"], styles.center)
+                setTextCell(r, 11, m["iqcRemarks"], styles.text)
+                setTextCell(r, 12, m["storeLocation"], styles.center)
+                setTextCell(r, 13, m["supplierName"], styles.text)
+
+                currentItemNo = itemNo
+                currentItemName = itemName
+                currentUom = uom
+                lastTotals = Triple(m["totalStockInQty"], m["totalIqcSampleQty"], m["totalIqcDefectQty"])
+            }
+
+            addItemSummaryRow(
+                currentItemNo ?: "",
+                currentItemName,
+                currentUom,
+                lastTotals.first,
+                lastTotals.second,
+                lastTotals.third,
+            )
+        }
+
+        val lastRowIndex = rowIndex - 1
+        if (lastRowIndex >= headerRowIndex) {
+            sheet.setAutoFilter(CellRangeAddress(headerRowIndex, lastRowIndex, 0, 0))
+        }
+
+        val widths = intArrayOf(14, 26, 10, 18, 16, 12, 14, 18, 18, 18, 14, 22, 14, 20)
+        widths.forEachIndexed { i, w -> sheet.setColumnWidth(i, w * 256) }
+
+        val out = ByteArrayOutputStream()
+        workbook.use { it.write(out) }
+        return out.toByteArray()
+    }
+
+    private fun createFGDeliveryExcel(
+        dbData: List<Map<String, Any>>,
+        year: String,
+        lastOutDateStart: String,
+        lastOutDateEnd: String,
+    ): ByteArray {
+        val workbook = XSSFWorkbook()
+        val styles = createCommonWorkbookStyles(workbook)
+        val reportTitle = "成品出倉報告"
+        val sheet = workbook.createSheet(WorkbookUtil.createSafeSheetName(reportTitle))
+
+        val headers = listOf(
+            "貨品編號", "貨品名稱", "單位",
+            "送貨日期", "DN編號", "送貨訂單編號", "門店名稱", "數量", "貨車",
+        )
+        val totalColumns = headers.size
+        var rowIndex = 0
+
+        val titleRow = sheet.createRow(rowIndex++)
+        titleRow.createCell(0).apply {
+            setCellValue(reportTitle)
+            cellStyle = styles.title
+        }
+        sheet.addMergedRegion(CellRangeAddress(0, 0, 0, totalColumns - 1))
+
+        val reportDateTime =
+            LocalDate.now().format(DateTimeFormatter.ofPattern("yyyy-MM-dd")) +
+                "(" +
+                LocalTime.now().format(DateTimeFormatter.ofPattern("HH:mm:ss")) +
+                ")"
+        val subtitleRow = sheet.createRow(rowIndex++)
+        subtitleRow.createCell(0).apply {
+            setCellValue("報告日期：$reportDateTime")
+            cellStyle = styles.subtitle
+        }
+        sheet.addMergedRegion(CellRangeAddress(1, 1, 0, 2))
+        subtitleRow.createCell(3).apply {
+            setCellValue("成品出倉日期：${lastOutDateStart.trim()} 至 ${lastOutDateEnd.trim()}")
+            cellStyle = styles.subtitle
+        }
+        sheet.addMergedRegion(CellRangeAddress(1, 1, 3, 6))
+        subtitleRow.createCell(7).apply {
+            setCellValue("年份：$year")
+            cellStyle = styles.subtitle
+        }
+        sheet.addMergedRegion(CellRangeAddress(1, 1, 7, totalColumns - 1))
+        sheet.createRow(rowIndex++)
+
+        val headerRowIndex = rowIndex
+        val headerRow = sheet.createRow(rowIndex++)
+        headers.forEachIndexed { i, h ->
+            headerRow.createCell(i).apply {
+                setCellValue(h)
+                cellStyle = styles.header
+            }
+        }
+
+        if (dbData.isEmpty()) {
+            val r = sheet.createRow(rowIndex++)
+            for (c in 0 until totalColumns) {
+                r.createCell(c).apply { setCellValue("-"); cellStyle = styles.text }
+            }
+        } else {
+            dbData.forEach { m ->
+                val r = sheet.createRow(rowIndex++)
+                setTextCell(r, 0, m["itemNo"], styles.text)
+                setTextCell(r, 1, m["itemName"], styles.text)
+                setTextCell(r, 2, m["unitOfMeasure"], styles.center)
+                setTextCell(r, 3, m["deliveryDate"], styles.center)
+                setTextCell(r, 4, m["dnNo"], styles.text)
+                setTextCell(r, 5, m["deliveryOrderNo"], styles.text)
+                setTextCell(r, 6, m["customerName"], styles.text)
+                setNumberCellFromFormatted(r, 7, m["qty"], styles.int, styles.dash, preferInt = true)
+                setTextCell(r, 8, m["truckNo"], styles.center)
+            }
+        }
+
+        val lastRowIndex = rowIndex - 1
+        if (lastRowIndex >= headerRowIndex) {
+            sheet.setAutoFilter(CellRangeAddress(headerRowIndex, lastRowIndex, 0, 0))
+        }
+        val widths = intArrayOf(14, 26, 10, 12, 18, 18, 26, 10, 12)
+        widths.forEachIndexed { i, w -> sheet.setColumnWidth(i, w * 256) }
+
+        val out = ByteArrayOutputStream()
+        workbook.use { it.write(out) }
+        return out.toByteArray()
+    }
+
+    private fun createStockBalanceExcel(
+        dbData: List<Map<String, Any>>,
+        reportDate: String,
+    ): ByteArray {
+        val workbook = XSSFWorkbook()
+        val styles = createCommonWorkbookStyles(workbook)
+        val reportTitle = "庫存結餘報告"
+        val sheet = workbook.createSheet(WorkbookUtil.createSafeSheetName(reportTitle))
+
+        val headers = listOf(
+            "貨品編號", "貨品名稱", "單位",
+            "期初存量", "纍計存入量", "纍計存出量",
+            "錯誤輸入或遺失", "盤盈虧", "不良品棄置",
+            "現存存貨", "單位均價", "庫存總價值",
+        )
+        val totalColumns = headers.size
+        var rowIndex = 0
+
+        val titleRow = sheet.createRow(rowIndex++)
+        titleRow.createCell(0).apply {
+            setCellValue(reportTitle)
+            cellStyle = styles.title
+        }
+        sheet.addMergedRegion(CellRangeAddress(0, 0, 0, totalColumns - 1))
+
+        val reportDateTime =
+            reportDate +
+                "(" +
+                LocalTime.now().format(DateTimeFormatter.ofPattern("HH:mm:ss")) +
+                ")"
+        val subtitleRow = sheet.createRow(rowIndex++)
+        subtitleRow.createCell(0).apply {
+            setCellValue("報告日期：$reportDateTime")
+            cellStyle = styles.subtitle
+        }
+        sheet.addMergedRegion(CellRangeAddress(1, 1, 0, totalColumns - 1))
+        sheet.createRow(rowIndex++)
+
+        val headerRowIndex = rowIndex
+        val headerRow = sheet.createRow(rowIndex++)
+        headers.forEachIndexed { i, h ->
+            headerRow.createCell(i).apply {
+                setCellValue(h)
+                cellStyle = styles.header
+            }
+        }
+
+        if (dbData.isEmpty()) {
+            val r = sheet.createRow(rowIndex++)
+            for (c in 0 until totalColumns) {
+                r.createCell(c).apply { setCellValue("-"); cellStyle = styles.text }
+            }
+        } else {
+            dbData.forEach { m ->
+                val r = sheet.createRow(rowIndex++)
+                setTextCell(r, 0, m["itemNo"], styles.text)
+                setTextCell(r, 1, m["itemName"], styles.text)
+                setTextCell(r, 2, m["unitOfMeasure"], styles.center)
+                setNumberCellFromFormatted(r, 3, m["totalOpeningBalance"], styles.int, styles.dash, preferInt = true)
+                setNumberCellFromFormatted(r, 4, m["totalCumStockIn"], styles.int, styles.dash, preferInt = true)
+                setNumberCellFromFormatted(r, 5, m["totalCumStockOut"], styles.int, styles.dash, preferInt = true)
+                setNumberCellFromFormatted(r, 6, m["totalMisInputAndLost"], styles.int, styles.dash, preferInt = true)
+                setNumberCellFromFormatted(r, 7, m["totalVariance"], styles.int, styles.dash, preferInt = true)
+                setNumberCellFromFormatted(r, 8, m["totalDefectiveGoods"], styles.int, styles.dash, preferInt = true)
+                setNumberCellFromFormatted(r, 9, m["totalCurrentBalance"], styles.int, styles.dash, preferInt = true)
+                setNumberCellFromFormatted(r, 10, m["avgUnitPrice"], styles.number, styles.dash, preferInt = false)
+                setNumberCellFromFormatted(r, 11, m["totalStockBalance"], styles.number, styles.dash, preferInt = false)
+            }
+        }
+
+        val lastRowIndex = rowIndex - 1
+        if (lastRowIndex >= headerRowIndex) {
+            sheet.setAutoFilter(CellRangeAddress(headerRowIndex, lastRowIndex, 0, 0))
+        }
+        val widths = intArrayOf(14, 26, 10, 12, 12, 12, 14, 12, 12, 12, 12, 14)
+        widths.forEachIndexed { i, w -> sheet.setColumnWidth(i, w * 256) }
+
+        val out = ByteArrayOutputStream()
+        workbook.use { it.write(out) }
+        return out.toByteArray()
+    }
+
     /**
      * GRN (Goods Received Note) report data for Excel export.
      * Query by receipt date range and optional item code. Returns JSON { "rows": [ ... ] }.
diff --git a/src/main/java/com/ffii/fpsms/modules/report/web/StockLedgerReportController.kt b/src/main/java/com/ffii/fpsms/modules/report/web/StockLedgerReportController.kt
index 27ea738..bb43295 100644
--- a/src/main/java/com/ffii/fpsms/modules/report/web/StockLedgerReportController.kt
+++ b/src/main/java/com/ffii/fpsms/modules/report/web/StockLedgerReportController.kt
@@ -6,6 +6,19 @@ import java.time.LocalTime
 import java.time.format.DateTimeFormatter
 import com.ffii.fpsms.modules.report.service.StockLedgerReportService
 import com.ffii.fpsms.modules.report.service.ReportService
+import org.apache.poi.ss.usermodel.BorderStyle
+import org.apache.poi.ss.usermodel.CellStyle
+import org.apache.poi.ss.usermodel.DataFormat
+import org.apache.poi.ss.usermodel.FillPatternType
+import org.apache.poi.ss.usermodel.HorizontalAlignment
+import org.apache.poi.ss.usermodel.IndexedColors
+import org.apache.poi.ss.usermodel.Row
+import org.apache.poi.ss.usermodel.VerticalAlignment
+import org.apache.poi.ss.util.CellRangeAddress
+import org.apache.poi.ss.util.WorkbookUtil
+import org.apache.poi.xssf.usermodel.XSSFCellStyle
+import org.apache.poi.xssf.usermodel.XSSFWorkbook
+import java.io.ByteArrayOutputStream
 
 @RestController
 @RequestMapping("/report")
@@ -13,6 +26,19 @@ class StockLedgerReportController(
     private val reportService: ReportService,
     private val stockLedgerReportService: StockLedgerReportService,
 ) {
+    private data class ExcelStyles(
+        val title: XSSFCellStyle,
+        val subtitle: XSSFCellStyle,
+        val header: XSSFCellStyle,
+        val text: XSSFCellStyle,
+        val center: XSSFCellStyle,
+        val int: XSSFCellStyle,
+        val dash: XSSFCellStyle,
+        val sumQty: XSSFCellStyle,
+        val sumLabel: XSSFCellStyle,
+        val sumEmpty: XSSFCellStyle,
+        val sumHidden: XSSFCellStyle,
+    )
 
     @GetMapping("/print-stock-ledger")
 fun generateStockLedgerReport(
@@ -60,4 +86,321 @@ fun generateStockLedgerReport(
     }
     return ResponseEntity(pdfBytes, headers, HttpStatus.OK)
 }
+
+    @GetMapping("/print-stock-ledger-excel")
+    fun exportStockLedgerReportExcel(
+        @RequestParam(required = false) stockCategory: String?,
+        @RequestParam(required = false) itemCode: String?,
+        @RequestParam(required = false) storeLocation: String?,
+        @RequestParam(name = "lastInDateStart", required = false) reportPeriodStart: String?,
+        @RequestParam(name = "lastInDateEnd", required = false) reportPeriodEnd: String?,
+    ): ResponseEntity<ByteArray> {
+        val dbData = stockLedgerReportService.searchStockLedgerReport(
+            stockCategory = stockCategory,
+            itemCode = itemCode,
+            storeLocation = storeLocation,
+            reportPeriodStart = reportPeriodStart,
+            reportPeriodEnd = reportPeriodEnd,
+        )
+
+        val excelBytes = createStockLedgerExcel(
+            dbData = dbData,
+            reportPeriodStart = reportPeriodStart ?: "",
+            reportPeriodEnd = reportPeriodEnd ?: "",
+        )
+
+        val headers = HttpHeaders().apply {
+            contentType = MediaType.parseMediaType(
+                "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet",
+            )
+            setContentDispositionFormData("attachment", "StockLedgerReport.xlsx")
+            set("filename", "StockLedgerReport.xlsx")
+        }
+        return ResponseEntity(excelBytes, headers, HttpStatus.OK)
+    }
+
+    private fun createStyles(workbook: XSSFWorkbook): ExcelStyles {
+        val titleStyle = (workbook.createCellStyle() as XSSFCellStyle).apply {
+            alignment = HorizontalAlignment.CENTER
+            verticalAlignment = VerticalAlignment.CENTER
+            val font = workbook.createFont().apply {
+                bold = true
+                fontHeightInPoints = 14
+            }
+            setFont(font)
+        }
+        val subtitleStyle = (workbook.createCellStyle() as XSSFCellStyle).apply {
+            alignment = HorizontalAlignment.LEFT
+            verticalAlignment = VerticalAlignment.CENTER
+            val font = workbook.createFont().apply {
+                bold = true
+                fontHeightInPoints = 12
+            }
+            setFont(font)
+        }
+        val headerStyle = (workbook.createCellStyle() as XSSFCellStyle).apply {
+            alignment = HorizontalAlignment.CENTER
+            verticalAlignment = VerticalAlignment.CENTER
+            fillForegroundColor = IndexedColors.GREY_25_PERCENT.index
+            fillPattern = FillPatternType.SOLID_FOREGROUND
+            borderTop = BorderStyle.THIN
+            borderBottom = BorderStyle.THIN
+            borderLeft = BorderStyle.THIN
+            borderRight = BorderStyle.THIN
+            val font = workbook.createFont().apply { bold = true }
+            setFont(font)
+        }
+        val textStyle = (workbook.createCellStyle() as XSSFCellStyle).apply {
+            alignment = HorizontalAlignment.LEFT
+            verticalAlignment = VerticalAlignment.CENTER
+            borderTop = BorderStyle.THIN
+            borderBottom = BorderStyle.THIN
+            borderLeft = BorderStyle.THIN
+            borderRight = BorderStyle.THIN
+        }
+        val centerStyle = (workbook.createCellStyle() as XSSFCellStyle).apply {
+            alignment = HorizontalAlignment.CENTER
+            verticalAlignment = VerticalAlignment.CENTER
+            borderTop = BorderStyle.THIN
+            borderBottom = BorderStyle.THIN
+            borderLeft = BorderStyle.THIN
+            borderRight = BorderStyle.THIN
+        }
+        val intStyle = (workbook.createCellStyle() as XSSFCellStyle).apply {
+            alignment = HorizontalAlignment.RIGHT
+            verticalAlignment = VerticalAlignment.CENTER
+            borderTop = BorderStyle.THIN
+            borderBottom = BorderStyle.THIN
+            borderLeft = BorderStyle.THIN
+            borderRight = BorderStyle.THIN
+            val df: DataFormat = workbook.createDataFormat()
+            dataFormat = df.getFormat("#,##0")
+        }
+        val dashStyle = (workbook.createCellStyle() as XSSFCellStyle).apply {
+            alignment = HorizontalAlignment.RIGHT
+            verticalAlignment = VerticalAlignment.CENTER
+            borderTop = BorderStyle.THIN
+            borderBottom = BorderStyle.THIN
+            borderLeft = BorderStyle.THIN
+            borderRight = BorderStyle.THIN
+        }
+        val sumQty = (workbook.createCellStyle() as XSSFCellStyle).apply {
+            alignment = HorizontalAlignment.RIGHT
+            verticalAlignment = VerticalAlignment.CENTER
+            val df: DataFormat = workbook.createDataFormat()
+            dataFormat = df.getFormat("#,##0")
+            borderTop = BorderStyle.THICK
+            borderBottom = BorderStyle.THICK
+            borderLeft = BorderStyle.THIN
+            borderRight = BorderStyle.THIN
+            val font = workbook.createFont().apply { bold = true }
+            setFont(font)
+        }
+        val sumLabel = (workbook.createCellStyle() as XSSFCellStyle).apply {
+            alignment = HorizontalAlignment.RIGHT
+            verticalAlignment = VerticalAlignment.CENTER
+            borderTop = BorderStyle.THICK
+            borderBottom = BorderStyle.THICK
+            borderLeft = BorderStyle.THIN
+            borderRight = BorderStyle.THIN
+            val font = workbook.createFont().apply { bold = true }
+            setFont(font)
+        }
+        val sumEmpty = (workbook.createCellStyle() as XSSFCellStyle).apply {
+            alignment = HorizontalAlignment.LEFT
+            verticalAlignment = VerticalAlignment.CENTER
+            borderTop = BorderStyle.THICK
+            borderBottom = BorderStyle.THICK
+            borderLeft = BorderStyle.THIN
+            borderRight = BorderStyle.THIN
+        }
+        val sumHidden = (workbook.createCellStyle() as XSSFCellStyle).apply {
+            alignment = HorizontalAlignment.LEFT
+            verticalAlignment = VerticalAlignment.CENTER
+            borderTop = BorderStyle.THICK
+            borderBottom = BorderStyle.THICK
+            borderLeft = BorderStyle.THIN
+            borderRight = BorderStyle.THIN
+            val font = workbook.createFont().apply { color = IndexedColors.WHITE.index }
+            setFont(font)
+        }
+        return ExcelStyles(
+            title = titleStyle,
+            subtitle = subtitleStyle,
+            header = headerStyle,
+            text = textStyle,
+            center = centerStyle,
+            int = intStyle,
+            dash = dashStyle,
+            sumQty = sumQty,
+            sumLabel = sumLabel,
+            sumEmpty = sumEmpty,
+            sumHidden = sumHidden,
+        )
+    }
+
+    private fun setTextCell(row: Row, col: Int, value: Any?, style: XSSFCellStyle) {
+        row.createCell(col).apply {
+            setCellValue(value?.toString() ?: "")
+            cellStyle = style
+        }
+    }
+
+    private fun parseSignedNumber(value: Any?): Double? {
+        val raw = value?.toString()?.trim().orEmpty()
+        if (raw.isBlank() || raw == "-" || raw.equals("null", ignoreCase = true)) return null
+        val negative = raw.startsWith("(") && raw.endsWith(")")
+        val cleaned = raw.removePrefix("(").removeSuffix(")").replace(",", "").trim()
+        val n = cleaned.toDoubleOrNull() ?: return null
+        return if (negative) -n else n
+    }
+
+    private fun setIntCellFromFormatted(
+        row: Row,
+        col: Int,
+        value: Any?,
+        intStyle: XSSFCellStyle,
+        dashStyle: XSSFCellStyle,
+    ) {
+        val cell = row.createCell(col)
+        val parsed = parseSignedNumber(value)
+        if (parsed == null) {
+            cell.setCellValue("")
+            cell.cellStyle = dashStyle
+            return
+        }
+        if (parsed < 0) {
+            val s = "%,d".format(kotlin.math.abs(parsed).toLong())
+            cell.setCellValue("($s)")
+            cell.cellStyle = dashStyle
+        } else {
+            cell.setCellValue(parsed)
+            cell.cellStyle = intStyle
+        }
+    }
+
+    private fun createStockLedgerExcel(
+        dbData: List<Map<String, Any>>,
+        reportPeriodStart: String,
+        reportPeriodEnd: String,
+    ): ByteArray {
+        val workbook = XSSFWorkbook()
+        val styles = createStyles(workbook)
+        val reportTitle = "庫存明細報告"
+        val sheet = workbook.createSheet(WorkbookUtil.createSafeSheetName(reportTitle))
+
+        val headers = listOf(
+            "貨品編號", "貨品名稱", "單位",
+            "出入賬日期", "類型", "批號", "到期日",
+            "纍計期初存量", "入庫", "出庫", "纍計存量",
+            "參考編號", "存貨位置",
+        )
+        val totalColumns = headers.size
+        var rowIndex = 0
+
+        val titleRow = sheet.createRow(rowIndex++)
+        titleRow.createCell(0).apply {
+            setCellValue(reportTitle)
+            cellStyle = styles.title
+        }
+        sheet.addMergedRegion(CellRangeAddress(0, 0, 0, totalColumns - 1))
+
+        val reportDateTime =
+            LocalDate.now().format(DateTimeFormatter.ofPattern("yyyy-MM-dd")) +
+                "(" +
+                LocalTime.now().format(DateTimeFormatter.ofPattern("HH:mm:ss")) +
+                ")"
+        val subtitleRow = sheet.createRow(rowIndex++)
+        subtitleRow.createCell(0).apply {
+            setCellValue("報告日期：$reportDateTime")
+            cellStyle = styles.subtitle
+        }
+        sheet.addMergedRegion(CellRangeAddress(1, 1, 0, 4))
+        subtitleRow.createCell(5).apply {
+            setCellValue("報告期間：${reportPeriodStart.trim()} 至 ${reportPeriodEnd.trim()}")
+            cellStyle = styles.subtitle
+        }
+        sheet.addMergedRegion(CellRangeAddress(1, 1, 5, totalColumns - 1))
+        sheet.createRow(rowIndex++)
+
+        val headerRowIndex = rowIndex
+        val headerRow = sheet.createRow(rowIndex++)
+        headers.forEachIndexed { i, h ->
+            headerRow.createCell(i).apply {
+                setCellValue(h)
+                cellStyle = styles.header
+            }
+        }
+
+        fun addItemSummaryRow(itemNo: String, itemName: String, uom: String, totalIn: Any?, totalOut: Any?, totalBal: Any?) {
+            val r = sheet.createRow(rowIndex++)
+            r.createCell(0).apply { setCellValue(itemNo); cellStyle = styles.sumHidden }
+            r.createCell(1).apply { setCellValue(itemName); cellStyle = styles.sumHidden }
+            r.createCell(2).apply { setCellValue(uom); cellStyle = styles.sumHidden }
+            for (c in 3 until totalColumns) {
+                r.createCell(c).apply { setCellValue(""); cellStyle = styles.sumEmpty }
+            }
+            // totals should align with numeric columns (shift right by 1)
+            r.getCell(7).apply { setCellValue("貨品總量："); cellStyle = styles.sumLabel }
+            setIntCellFromFormatted(r, 8, totalIn, styles.sumQty, styles.dash)
+            setIntCellFromFormatted(r, 9, totalOut, styles.sumQty, styles.dash)
+            setIntCellFromFormatted(r, 10, totalBal, styles.sumQty, styles.dash)
+        }
+
+        if (dbData.isEmpty()) {
+            val r = sheet.createRow(rowIndex++)
+            for (c in 0 until totalColumns) {
+                r.createCell(c).apply { setCellValue("-"); cellStyle = styles.text }
+            }
+        } else {
+            var currentItemNo: String? = null
+            var currentItemName = ""
+            var currentUom = ""
+            var lastTotals: Triple<Any?, Any?, Any?> = Triple(null, null, null)
+
+            dbData.forEach { m ->
+                val itemNo = m["itemNo"]?.toString().orEmpty()
+                val itemName = m["itemName"]?.toString().orEmpty()
+                val uom = m["unitOfMeasure"]?.toString().orEmpty()
+
+                if (currentItemNo != null && itemNo != currentItemNo) {
+                    addItemSummaryRow(currentItemNo!!, currentItemName, currentUom, lastTotals.first, lastTotals.second, lastTotals.third)
+                    sheet.createRow(rowIndex++)
+                }
+
+                val r = sheet.createRow(rowIndex++)
+                setTextCell(r, 0, itemNo, styles.text)
+                setTextCell(r, 1, itemName, styles.text)
+                setTextCell(r, 2, uom, styles.center)
+                setTextCell(r, 3, m["trnDate"], styles.center)
+                setTextCell(r, 4, m["trnRefNo"], styles.center)
+                setTextCell(r, 5, m["lotNo"], styles.text)
+                setTextCell(r, 6, m["expiryDate"], styles.center)
+                setIntCellFromFormatted(r, 7, m["cumOpeningBal"], styles.int, styles.dash)
+                setIntCellFromFormatted(r, 8, m["stockIn"], styles.int, styles.dash)
+                setIntCellFromFormatted(r, 9, m["stockOut"], styles.int, styles.dash)
+                setIntCellFromFormatted(r, 10, m["cumBalance"], styles.int, styles.dash)
+                setTextCell(r, 11, m["orderRefNo"], styles.text)
+                setTextCell(r, 12, m["storeLocation"], styles.center)
+
+                currentItemNo = itemNo
+                currentItemName = itemName
+                currentUom = uom
+                lastTotals = Triple(m["totalStockIn"], m["totalStockOut"], m["totalCumBalance"])
+            }
+
+            addItemSummaryRow(currentItemNo ?: "", currentItemName, currentUom, lastTotals.first, lastTotals.second, lastTotals.third)
+        }
+
+        val lastRowIndex = rowIndex - 1
+        if (lastRowIndex >= headerRowIndex) {
+            sheet.setAutoFilter(CellRangeAddress(headerRowIndex, lastRowIndex, 0, 0))
+        }
+        val widths = intArrayOf(14, 26, 10, 12, 10, 16, 12, 14, 10, 10, 12, 18, 12)
+        widths.forEachIndexed { i, w -> sheet.setColumnWidth(i, w * 256) }
+
+        val out = ByteArrayOutputStream()
+        workbook.use { it.write(out) }
+        return out.toByteArray()
+    }
 }
\ No newline at end of file