diff --git a/src/main/java/com/ffii/fpsms/modules/report/service/ReportService.kt b/src/main/java/com/ffii/fpsms/modules/report/service/ReportService.kt
index 84b6483..a579b55 100644
--- a/src/main/java/com/ffii/fpsms/modules/report/service/ReportService.kt
+++ b/src/main/java/com/ffii/fpsms/modules/report/service/ReportService.kt
@@ -3,8 +3,14 @@ package com.ffii.fpsms.modules.report.service
 import org.springframework.stereotype.Service
 import net.sf.jasperreports.engine.*
 import net.sf.jasperreports.engine.data.JRMapCollectionDataSource
+import java.io.ByteArrayOutputStream
 import java.io.InputStream
 import com.ffii.core.support.JdbcDao
+import org.apache.poi.ss.usermodel.Cell
+import org.apache.poi.ss.usermodel.CellType
+import org.apache.poi.ss.usermodel.Row
+import org.apache.poi.ss.usermodel.Sheet
+import org.apache.poi.xssf.usermodel.XSSFWorkbook
 
 @Service
 open class ReportService(
@@ -926,6 +932,65 @@ fun searchMaterialStockOutTraceabilityReport(
         }
         return jdbcDao.queryForList("$finalSql ORDER BY itemNo, lotNo", args)
     }
+    /**
+     * Builds Stock Balance Report as Excel (.xlsx) from the same data used for the PDF report.
+     */
+    fun createStockBalanceExcel(dataList: List<Map<String, Any>>): ByteArray {
+        val workbook = XSSFWorkbook()
+        val sheet: Sheet = workbook.createSheet("Stock Balance")
+        val columns = listOf(
+            "itemNo" to "Item No",
+            "itemName" to "Item Name",
+            "unitOfMeasure" to "Unit",
+            "lotNo" to "Lot No",
+            "expiryDate" to "Expiry Date",
+            "openingBalance" to "Opening Balance",
+            "cumStockIn" to "Cum Stock In",
+            "cumStockOut" to "Cum Stock Out",
+            "currentBalance" to "Current Balance",
+            "storeLocation" to "Store Location",
+            "lastInDate" to "Last In Date",
+            "lastOutDate" to "Last Out Date",
+            "lastMovementDate" to "Last Movement Date",
+            "misInputAndLost" to "Mis Input And Lost",
+            "defectiveGoods" to "Defective Goods",
+            "variance" to "Variance",
+            "cumStockInByPurchaseOrder" to "Cum Stock In (PO)",
+            "cumStockInByJobOrder" to "Cum Stock In (JO)",
+            "cumStockInByStockTake" to "Cum Stock In (Stock Take)",
+            "cumStockInByAdj" to "Cum Stock In (Adj)",
+            "cumStockOutMissQty" to "Cum Stock Out Miss",
+            "cumStockOutBadQty" to "Cum Stock Out Bad",
+            "cumStockOutAdj" to "Cum Stock Out Adj",
+            "cumStockOutAdjStockTake" to "Cum Stock Out Adj Stock Take",
+            "cumStockOutStockTake" to "Cum Stock Out Stock Take",
+            "cumStockOutByDO" to "Cum Stock Out (DO)",
+            "cumStockOutByJO" to "Cum Stock Out (JO)",
+            "cumStockOutByConsumable" to "Cum Stock Out (Consumable)"
+        )
+        val headerRow: Row = sheet.createRow(0)
+        columns.forEachIndexed { index, (_, label) ->
+            val cell: Cell = headerRow.createCell(index, CellType.STRING)
+            cell.setCellValue(label)
+        }
+        dataList.forEachIndexed { rowIndex, rowData ->
+            val row: Row = sheet.createRow(rowIndex + 1)
+            columns.forEachIndexed { colIndex, (key, _) ->
+                val cell: Cell = row.createCell(colIndex)
+                val value = rowData[key]
+                when (value) {
+                    null -> cell.setCellValue("")
+                    is Number -> cell.setCellValue(value.toDouble())
+                    else -> cell.setCellValue(value.toString())
+                }
+            }
+        }
+        columns.indices.forEach { sheet.autoSizeColumn(it) }
+        val out = ByteArrayOutputStream()
+        workbook.use { it.write(out) }
+        return out.toByteArray()
+    }
+
     /**
      * Compiles and fills a Jasper Report, returning the PDF as a ByteArray.
      */
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 87b2631..35e5872 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
@@ -268,21 +268,6 @@ class ReportController(
         @RequestParam(required = false) lastOutDateStart: String?,
         @RequestParam(required = false) lastOutDateEnd: String?
     ): ResponseEntity<ByteArray> {
-        val parameters = mutableMapOf<String, Any>()
-        
-        // Set report header parameters
-        parameters["stockCategory"] = stockCategory ?: "All"
-        parameters["itemNo"] = itemCode ?: "All"
-        parameters["reportDate"] = LocalDate.now().format(DateTimeFormatter.ofPattern("yyyy-MM-dd"))
-        parameters["reportTime"] = LocalTime.now().format(DateTimeFormatter.ofPattern("HH:mm:ss"))
-        parameters["storeLocation"] = storeLocation ?: ""
-        parameters["balanceFilterStart"] = balanceFilterStart ?: ""
-        parameters["balanceFilterEnd"] = balanceFilterEnd ?: ""
-        parameters["lastInDateStart"] = lastInDateStart ?: ""
-        parameters["lastInDateEnd"] = lastInDateEnd ?: ""
-        parameters["lastOutDateStart"] = lastOutDateStart ?: ""
-        parameters["lastOutDateEnd"] = lastOutDateEnd ?: ""
-    
         val dbData = reportService.searchStockBalanceReport(
             stockCategory,
             itemCode,
@@ -294,20 +279,16 @@ class ReportController(
             lastOutDateStart,
             lastOutDateEnd
         )
-    
-        val pdfBytes = reportService.createPdfResponse(
-            "/jasper/StockBalanceReport.jrxml", 
-            parameters, 
-            dbData
-        )
-    
+
+        val excelBytes = reportService.createStockBalanceExcel(dbData)
+
         val headers = HttpHeaders().apply {
-            contentType = MediaType.APPLICATION_PDF
-            setContentDispositionFormData("attachment", "StockBalanceReport.pdf")
-            set("filename", "StockBalanceReport.pdf") 
+            contentType = MediaType.parseMediaType("application/vnd.openxmlformats-officedocument.spreadsheetml.sheet")
+            setContentDispositionFormData("attachment", "StockBalanceReport.xlsx")
+            set("filename", "StockBalanceReport.xlsx")
         }
-    
-        return ResponseEntity(pdfBytes, headers, HttpStatus.OK)
+
+        return ResponseEntity(excelBytes, headers, HttpStatus.OK)
     }
 
 }
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