diff --git a/internal/modules/closings/dto/closingKeuangan.dto.go b/internal/modules/closings/dto/closingKeuangan.dto.go
index d380dc3d..cf4b5b54 100644
--- a/internal/modules/closings/dto/closingKeuangan.dto.go
+++ b/internal/modules/closings/dto/closingKeuangan.dto.go
@@ -1,5 +1,12 @@
 package dto
 
+import (
+	"strings"
+
+	"gitlab.com/mbugroup/lti-api.git/internal/entities"
+	"gitlab.com/mbugroup/lti-api.git/internal/utils"
+)
+
 // === BASE METRICS ===
 type FinancialMetrics struct {
 	RpPerBird float64 `json:"rp_per_bird"`
@@ -28,9 +35,7 @@ type SummaryHpp struct {
 	Comparison
 }
 
-// Ini adalah struct mandiri untuk bagian HPP Purchases
 type HppPurchasesSection struct {
-	Title      string     `json:"title"`
 	Hpp        []HppGroup `json:"hpp"`
 	SummaryHpp SummaryHpp `json:"summary_hpp"`
 }
@@ -58,14 +63,11 @@ type ProfitLossData struct {
 	Summary   PLSummaryGroup `json:"summary"`
 }
 
-// Ini adalah struct mandiri untuk bagian Profit Loss
 type ProfitLossSection struct {
-	Title string         `json:"title"`
-	Data  ProfitLossData `json:"data"`
+	Data ProfitLossData `json:"data"`
 }
 
 // === RESPONSE DTO (ROOT) ===
-// Sekarang Root-nya terlihat sangat bersih dan tidak "janggal" lagi
 type ReportResponse struct {
 	HppPurchases HppPurchasesSection `json:"hpp_purchases"`
 	ProfitLoss   ProfitLossSection   `json:"profit_loss"`
@@ -73,7 +75,6 @@ type ReportResponse struct {
 
 // === MAPPER FUNCTIONS ===
 
-// FinancialMetrics Mappers
 func ToFinancialMetrics(rpPerBird, rpPerKg, amount float64) FinancialMetrics {
 	return FinancialMetrics{
 		RpPerBird: rpPerBird,
@@ -82,7 +83,6 @@ func ToFinancialMetrics(rpPerBird, rpPerKg, amount float64) FinancialMetrics {
 	}
 }
 
-// Comparison Mappers
 func ToComparison(budgeting, realization FinancialMetrics) Comparison {
 	return Comparison{
 		Budgeting:   budgeting,
@@ -90,40 +90,141 @@ func ToComparison(budgeting, realization FinancialMetrics) Comparison {
 	}
 }
 
-// HppItem Mappers
-func ToHppItem(itemType string, comparison Comparison) HppItem {
-	return HppItem{
-		Type:       itemType,
-		Comparison: comparison,
-	}
+// === HPP PENGELUARAN (from Purchase Items) ===
+
+func getFlagLabel(flagType utils.FlagType) string {
+	return "Pembelian " + string(flagType)
 }
 
-// HppGroup Mappers
-func ToHppGroup(groupName string, items []HppItem) HppGroup {
+func buildHppItemsByPurchaseFlags(purchaseItems []entities.PurchaseItem, totalWeightSold, totalPopulation float64) []HppItem {
+	flags := []utils.FlagType{
+		utils.FlagDOC, utils.FlagPullet, utils.FlagLayer, utils.FlagPakan,
+		utils.FlagPreStarter, utils.FlagStarter, utils.FlagFinisher,
+		utils.FlagOVK, utils.FlagObat, utils.FlagVitamin, utils.FlagKimia,
+	}
+
+	items := []HppItem{}
+	seenFlags := make(map[utils.FlagType]bool)
+
+	for _, item := range purchaseItems {
+		if item.Product == nil || len(item.Product.Flags) == 0 {
+			continue
+		}
+
+		for _, flag := range item.Product.Flags {
+			flagType := utils.FlagType(flag.Name)
+
+			// Check if valid flag and not processed
+			isValid := false
+			for _, validFlag := range flags {
+				if validFlag == flagType {
+					isValid = true
+					break
+				}
+			}
+
+			if isValid && !seenFlags[flagType] {
+				amount := sumPurchasesByFlag(purchaseItems, flagType)
+				rpPerBird, rpPerKg := calculatePerUnitMetrics(amount, totalPopulation, totalWeightSold)
+
+				items = append(items, HppItem{
+					Type: getFlagLabel(flagType),
+					Comparison: ToComparison(
+						ToFinancialMetrics(rpPerBird, rpPerKg, amount),
+						ToFinancialMetrics(rpPerBird, rpPerKg, amount), // Same for purchase
+					),
+				})
+				seenFlags[flagType] = true
+			}
+		}
+	}
+
+	return items
+}
+
+// === HPP BAHAN BAKU (from ProjectBudget + ExpenseRealization) ===
+
+func ToHppBahanBakuGroup(budgets []entities.ProjectBudget, realizations []entities.ExpenseRealization, totalWeightSold, totalPopulation float64) HppGroup {
+	items := []HppItem{}
+
+	// Overhead: all budgets vs (all expenses EXCEPT ekspedisi)
+	budgetAmount := sumBudgetsByFilter(budgets, func(*entities.ProjectBudget) bool { return true })
+	realizationAmount := sumRealizationsByFilter(realizations, filterRealizationExceptFlag(utils.FlagEkspedisi))
+	budgetRpPerBird, budgetRpPerKg := calculatePerUnitMetrics(budgetAmount, totalPopulation, totalWeightSold)
+	realizationRpPerBird, realizationRpPerKg := calculatePerUnitMetrics(realizationAmount, totalPopulation, totalWeightSold)
+
+	if budgetAmount > 0 || realizationAmount > 0 {
+		items = append(items, HppItem{
+			Type: "Pengeluaran Overhead",
+			Comparison: ToComparison(
+				ToFinancialMetrics(budgetRpPerBird, budgetRpPerKg, budgetAmount),
+				ToFinancialMetrics(realizationRpPerBird, realizationRpPerKg, realizationAmount),
+			),
+		})
+	}
+
+	// Ekspedisi: no budgeting, only expenses WITH flag EKSPEDISI
+	ekspedisiAmount := sumRealizationsByFilter(realizations, filterRealizationByNonstockFlag(utils.FlagEkspedisi))
+	ekspedisiRpPerBird, ekspedisiRpPerKg := calculatePerUnitMetrics(ekspedisiAmount, totalPopulation, totalWeightSold)
+
+	if ekspedisiAmount > 0 {
+		items = append(items, HppItem{
+			Type: "Beban Ekspedisi",
+			Comparison: ToComparison(
+				ToFinancialMetrics(ekspedisiRpPerBird, ekspedisiRpPerKg, ekspedisiAmount),
+				ToFinancialMetrics(ekspedisiRpPerBird, ekspedisiRpPerKg, ekspedisiAmount), // Same as realization
+			),
+		})
+	}
+
 	return HppGroup{
-		GroupName: groupName,
+		GroupName: "HPP dan Bahan Baku",
 		Data:      items,
 	}
 }
 
-// SummaryHpp Mappers
-func ToSummaryHpp(label string, comparison Comparison) SummaryHpp {
+// === HPP SUMMARY ===
+
+func ToSummaryHpp(label string, purchaseItems []entities.PurchaseItem, budgets []entities.ProjectBudget, realizations []entities.ExpenseRealization, totalWeightSold, totalPopulation float64) SummaryHpp {
+	// Budget: purchases + budgets
+	purchaseTotal := sumPurchaseTotal(purchaseItems)
+	budgetTotal := sumBudgetsByFilter(budgets, func(*entities.ProjectBudget) bool { return true })
+	totalBudget := purchaseTotal + budgetTotal
+
+	// Realization: all expenses
+	totalRealization := sumRealizationsByFilter(realizations, func(*entities.ExpenseRealization) bool { return true })
+
+	budgetRpPerBird, budgetRpPerKg := calculatePerUnitMetrics(totalBudget, totalPopulation, totalWeightSold)
+	realizationRpPerBird, realizationRpPerKg := calculatePerUnitMetrics(totalRealization, totalPopulation, totalWeightSold)
+
 	return SummaryHpp{
-		Label:      label,
-		Comparison: comparison,
+		Label: label,
+		Comparison: ToComparison(
+			ToFinancialMetrics(budgetRpPerBird, budgetRpPerKg, totalBudget),
+			ToFinancialMetrics(realizationRpPerBird, realizationRpPerKg, totalRealization),
+		),
 	}
 }
 
-// HppPurchasesSection Mappers
-func ToHppPurchasesSection(title string, hppGroups []HppGroup, summaryHpp SummaryHpp) HppPurchasesSection {
+func ToHppPurchasesSection(purchaseItems []entities.PurchaseItem, budgets []entities.ProjectBudget, realizations []entities.ExpenseRealization, totalWeightSold, totalPopulation float64) HppPurchasesSection {
+	hppGroups := []HppGroup{
+		{
+			GroupName: "HPP dan Pengeluaran",
+			Data:      buildHppItemsByPurchaseFlags(purchaseItems, totalWeightSold, totalPopulation),
+		},
+		ToHppBahanBakuGroup(budgets, realizations, totalWeightSold, totalPopulation),
+	}
+
+	summaryHpp := ToSummaryHpp("HPP", purchaseItems, budgets, realizations, totalWeightSold, totalPopulation)
+
 	return HppPurchasesSection{
-		Title:      title,
 		Hpp:        hppGroups,
 		SummaryHpp: summaryHpp,
 	}
 }
 
-// PLItem Mappers
+// === PROFIT & LOSS ===
+
 func ToPLItem(itemType string, metrics FinancialMetrics) PLItem {
 	return PLItem{
 		Type:             itemType,
@@ -131,7 +232,6 @@ func ToPLItem(itemType string, metrics FinancialMetrics) PLItem {
 	}
 }
 
-// PLSummaryItem Mappers
 func ToPLSummaryItem(label string, metrics FinancialMetrics) PLSummaryItem {
 	return PLSummaryItem{
 		Label:            label,
@@ -139,33 +239,106 @@ func ToPLSummaryItem(label string, metrics FinancialMetrics) PLSummaryItem {
 	}
 }
 
-// PLSummaryGroup Mappers
-func ToPLSummaryGroup(grossProfit, subTotal, netProfit PLSummaryItem) PLSummaryGroup {
-	return PLSummaryGroup{
-		GrossProfit: grossProfit,
-		SubTotal:    subTotal,
-		NetProfit:   netProfit,
+func sumPLItems(items []PLItem) (totalAmount, totalPerBird float64) {
+	for _, item := range items {
+		totalAmount += item.Amount
+		totalPerBird += item.RpPerBird
+	}
+	return
+}
+
+func ToPenjualanItems(projectFlockCategory string, deliveryProducts []entities.MarketingDeliveryProduct, totalPopulation, totalWeightSold float64) []PLItem {
+	// Categorize deliveries by sales type based on Product flags
+	categorized := categorizeDeliveriesBySalesType(deliveryProducts)
+
+	items := []PLItem{}
+
+	// Process each sales category
+	for salesType, deliveries := range categorized {
+		amount := sumDeliveriesByCategory(deliveries)
+
+		// Use totalPopulation and totalWeightSold for per-unit calculations
+		rpPerBird, rpPerKg := calculatePerUnitMetrics(amount, totalPopulation, totalWeightSold)
+
+		items = append(items, ToPLItem(salesType, ToFinancialMetrics(rpPerBird, rpPerKg, amount)))
+	}
+
+	return items
+}
+
+func ToPembelianItems(purchases []entities.PurchaseItem, totalPopulation, totalWeightSold float64) []PLItem {
+	amount := sumPurchasesByFilter(purchases, func(item *entities.PurchaseItem) bool {
+		if item.Product == nil || len(item.Product.Flags) == 0 {
+			return false
+		}
+		for _, flag := range item.Product.Flags {
+			flagType := strings.ToUpper(flag.Name)
+			if flagType == string(utils.FlagDOC) || flagType == string(utils.FlagOVK) || flagType == string(utils.FlagPakan) {
+				return true
+			}
+		}
+		return false
+	})
+
+	rpPerBird, rpPerKg := calculatePerUnitMetrics(amount, totalPopulation, totalWeightSold)
+	return []PLItem{
+		ToPLItem("Pembelian Sapronak Supplier", ToFinancialMetrics(rpPerBird, rpPerKg, amount)),
 	}
 }
 
-// ProfitLossData Mappers
-func ToProfitLossData(penjualan, pembelian []PLItem, summary PLSummaryGroup) ProfitLossData {
+func ToOverheadItems(budgets []entities.ProjectBudget, realizations []entities.ExpenseRealization, totalPopulation, totalWeightSold float64) []PLItem {
+	realizationAmount := sumRealizationsByFilter(realizations, filterRealizationExceptFlag(utils.FlagEkspedisi))
+	rpPerBird, rpPerKg := calculatePerUnitMetrics(realizationAmount, totalPopulation, totalWeightSold)
+	return []PLItem{
+		ToPLItem("Pengeluaran Overhead", ToFinancialMetrics(rpPerBird, rpPerKg, realizationAmount)),
+	}
+}
+
+func ToEkspedisiItems(realizations []entities.ExpenseRealization, totalPopulation, totalWeightSold float64) []PLItem {
+	amount := sumRealizationsByFilter(realizations, filterRealizationByNonstockFlag(utils.FlagEkspedisi))
+	rpPerBird, rpPerKg := calculatePerUnitMetrics(amount, totalPopulation, totalWeightSold)
+	return []PLItem{
+		ToPLItem("Beban Ekspedisi", ToFinancialMetrics(rpPerBird, rpPerKg, amount)),
+	}
+}
+
+func ToPLSummaryGroup(penjualanItems, pembelianItems, overheadItems, ekspedisiItems []PLItem) PLSummaryGroup {
+	totalPenjualan, totalPenjualanPerBird := sumPLItems(penjualanItems)
+	totalPembelian, totalPembelianPerBird := sumPLItems(pembelianItems)
+	totalOverhead, _ := sumPLItems(overheadItems)
+	totalEkspedisi, _ := sumPLItems(ekspedisiItems)
+
+	grossProfit := totalPenjualan - totalPembelian
+	grossProfitPerBird := totalPenjualanPerBird - totalPembelianPerBird
+
+	totalOtherExpenses := totalOverhead + totalEkspedisi
+
+	netProfit := grossProfit - totalOtherExpenses
+	netProfitPerBird := grossProfitPerBird - 0.0
+
+	return PLSummaryGroup{
+		GrossProfit: ToPLSummaryItem("LABA RUGI BRUTTO", ToFinancialMetrics(grossProfitPerBird, 0, grossProfit)),
+		SubTotal:    ToPLSummaryItem("SUB TOTAL", ToFinancialMetrics(0, 0, totalOtherExpenses)),
+		NetProfit:   ToPLSummaryItem("LABA RUGI NETTO", ToFinancialMetrics(netProfitPerBird, 0, netProfit)),
+	}
+}
+
+func ToProfitLossData(penjualanItems, pembelianItems, overheadItems, ekspedisiItems []PLItem) ProfitLossData {
+	summary := ToPLSummaryGroup(penjualanItems, pembelianItems, overheadItems, ekspedisiItems)
+
 	return ProfitLossData{
-		Penjualan: penjualan,
-		Pembelian: pembelian,
+		Penjualan: penjualanItems,
+		Pembelian: pembelianItems,
 		Summary:   summary,
 	}
 }
 
-// ProfitLossSection Mappers
-func ToProfitLossSection(title string, data ProfitLossData) ProfitLossSection {
+func ToProfitLossSection(penjualanItems, pembelianItems, overheadItems, ekspedisiItems []PLItem) ProfitLossSection {
 	return ProfitLossSection{
-		Title: title,
-		Data:  data,
+		Data: ToProfitLossData(penjualanItems, pembelianItems, overheadItems, ekspedisiItems),
 	}
 }
 
-// ReportResponse Mappers
 func ToReportResponse(hppPurchases HppPurchasesSection, profitLoss ProfitLossSection) ReportResponse {
 	return ReportResponse{
 		HppPurchases: hppPurchases,
@@ -173,14 +346,175 @@ func ToReportResponse(hppPurchases HppPurchasesSection, profitLoss ProfitLossSec
 	}
 }
 
-// Helper function to create a complete financial report
-func BuildFinancialReport(
-	hppGroups []HppGroup,
-	summaryHpp SummaryHpp,
-	penjualan, pembelian []PLItem,
-	plSummary PLSummaryGroup,
-) ReportResponse {
-	hppSection := ToHppPurchasesSection("HPP Pembelian", hppGroups, summaryHpp)
-	plSection := ToProfitLossSection("Laporan Laba Rugi", ToProfitLossData(penjualan, pembelian, plSummary))
+// === MAIN BUILDER ===
+
+func ToClosingKeuanganReport(projectFlockCategory string, purchaseItems []entities.PurchaseItem, budgets []entities.ProjectBudget, realizations []entities.ExpenseRealization, deliveryProducts []entities.MarketingDeliveryProduct, chickins []entities.ProjectChickin) ReportResponse {
+	var totalPopulation float64
+	var totalWeightSold float64
+
+	for _, chickin := range chickins {
+		totalPopulation += chickin.UsageQty
+	}
+
+	for _, delivery := range deliveryProducts {
+		totalWeightSold += delivery.TotalWeight
+	}
+
+	hppSection := ToHppPurchasesSection(purchaseItems, budgets, realizations, totalWeightSold, totalPopulation)
+
+	penjualanItems := ToPenjualanItems(projectFlockCategory, deliveryProducts, totalPopulation, totalWeightSold)
+	pembelianItems := ToPembelianItems(purchaseItems, totalPopulation, totalWeightSold)
+	overheadItems := ToOverheadItems(budgets, realizations, totalPopulation, totalWeightSold)
+	ekspedisiItems := ToEkspedisiItems(realizations, totalPopulation, totalWeightSold)
+	plSection := ToProfitLossSection(penjualanItems, pembelianItems, overheadItems, ekspedisiItems)
+
 	return ToReportResponse(hppSection, plSection)
 }
+
+// === HELPER FUNCTIONS ===
+
+func calculatePerUnitMetrics(amount, totalPopulation, totalWeightSold float64) (rpPerBird, rpPerKg float64) {
+	if totalPopulation > 0 {
+		rpPerBird = amount / totalPopulation
+	}
+	if totalWeightSold > 0 {
+		rpPerKg = amount / totalWeightSold
+	}
+	return rpPerBird, rpPerKg
+}
+
+func filterByPurchaseFlag(flagType utils.FlagType) func(*entities.PurchaseItem) bool {
+	return func(item *entities.PurchaseItem) bool {
+		if item.Product == nil || len(item.Product.Flags) == 0 {
+			return false
+		}
+		for _, flag := range item.Product.Flags {
+			if strings.ToUpper(flag.Name) == string(flagType) {
+				return true
+			}
+		}
+		return false
+	}
+}
+
+func filterRealizationByNonstockFlag(flagType utils.FlagType) func(*entities.ExpenseRealization) bool {
+	return func(realization *entities.ExpenseRealization) bool {
+		if realization.ExpenseNonstock == nil || realization.ExpenseNonstock.Nonstock == nil {
+			return false
+		}
+		nonstock := realization.ExpenseNonstock.Nonstock
+		for _, flag := range nonstock.Flags {
+			if strings.ToUpper(flag.Name) == string(flagType) {
+				return true
+			}
+		}
+		return false
+	}
+}
+
+func filterRealizationExceptFlag(flagType utils.FlagType) func(*entities.ExpenseRealization) bool {
+	hasFlag := filterRealizationByNonstockFlag(flagType)
+	return func(realization *entities.ExpenseRealization) bool {
+		return !hasFlag(realization)
+	}
+}
+
+func sumPurchasesByFilter(purchases []entities.PurchaseItem, filter func(*entities.PurchaseItem) bool) float64 {
+	amount := 0.0
+	for i := range purchases {
+		if filter(&purchases[i]) {
+			amount += purchases[i].TotalPrice
+		}
+	}
+	return amount
+}
+
+func sumPurchasesByFlag(purchases []entities.PurchaseItem, flagType utils.FlagType) float64 {
+	return sumPurchasesByFilter(purchases, filterByPurchaseFlag(flagType))
+}
+
+func sumPurchaseTotal(purchases []entities.PurchaseItem) float64 {
+	amount := 0.0
+	for i := range purchases {
+		amount += purchases[i].TotalPrice
+	}
+	return amount
+}
+
+func sumBudgetsByFilter(budgets []entities.ProjectBudget, filter func(*entities.ProjectBudget) bool) float64 {
+	amount := 0.0
+	for i := range budgets {
+		if filter(&budgets[i]) {
+			amount += budgets[i].Price * budgets[i].Qty
+		}
+	}
+	return amount
+}
+
+func sumRealizationsByFilter(realizations []entities.ExpenseRealization, filter func(*entities.ExpenseRealization) bool) float64 {
+	amount := 0.0
+	for i := range realizations {
+		if filter(&realizations[i]) {
+			amount += realizations[i].Price * realizations[i].Qty
+		}
+	}
+	return amount
+}
+
+func isChickenProductFlag(flagType utils.FlagType) bool {
+	switch flagType {
+	case utils.FlagDOC, utils.FlagPullet, utils.FlagLayer,
+		utils.FlagAyamAfkir, utils.FlagAyamCulling, utils.FlagAyamMati:
+		return true
+	}
+	return false
+}
+
+func isEggProductFlag(flagType utils.FlagType) bool {
+	switch flagType {
+	case utils.FlagTelur, utils.FlagTelurUtuh, utils.FlagTelurPecah,
+		utils.FlagTelurPutih, utils.FlagTelurRetak:
+		return true
+	}
+	return false
+}
+
+func getSalesTypeFromProductFlags(product *entities.Product) string {
+	if product == nil || len(product.Flags) == 0 {
+		return "Penjualan Ayam Besar"
+	}
+
+	for _, flag := range product.Flags {
+		flagType := utils.FlagType(strings.ToUpper(flag.Name))
+
+		if isEggProductFlag(flagType) {
+			return "Penjualan Telur"
+		}
+		if isChickenProductFlag(flagType) {
+			return "Penjualan Ayam Besar"
+		}
+	}
+
+	return "Penjualan Ayam Besar"
+}
+
+func categorizeDeliveriesBySalesType(deliveries []entities.MarketingDeliveryProduct) map[string][]entities.MarketingDeliveryProduct {
+	categorized := make(map[string][]entities.MarketingDeliveryProduct)
+
+	for _, delivery := range deliveries {
+		product := delivery.MarketingProduct.ProductWarehouse.Product
+		salesType := getSalesTypeFromProductFlags(&product)
+
+		categorized[salesType] = append(categorized[salesType], delivery)
+	}
+
+	return categorized
+}
+
+func sumDeliveriesByCategory(deliveries []entities.MarketingDeliveryProduct) float64 {
+	amount := 0.0
+	for _, delivery := range deliveries {
+		amount += delivery.TotalPrice
+	}
+	return amount
+}
diff --git a/internal/modules/closings/module.go b/internal/modules/closings/module.go
index c3de4a86..494f2736 100644
--- a/internal/modules/closings/module.go
+++ b/internal/modules/closings/module.go
@@ -13,6 +13,7 @@ import (
 	rMarketings "gitlab.com/mbugroup/lti-api.git/internal/modules/marketing/repositories"
 	rChickin "gitlab.com/mbugroup/lti-api.git/internal/modules/production/chickins/repositories"
 	rProjectFlock "gitlab.com/mbugroup/lti-api.git/internal/modules/production/project_flocks/repositories"
+	rPurchase "gitlab.com/mbugroup/lti-api.git/internal/modules/purchases/repositories"
 
 	rUser "gitlab.com/mbugroup/lti-api.git/internal/modules/users/repositories"
 	sUser "gitlab.com/mbugroup/lti-api.git/internal/modules/users/services"
@@ -30,10 +31,11 @@ func (ClosingModule) RegisterRoutes(router fiber.Router, db *gorm.DB, validate *
 	marketingDeliveryProductRepo := rMarketings.NewMarketingDeliveryProductRepository(db)
 	expenseRealizationRepo := rExpenseRealization.NewExpenseRealizationRepository(db)
 	chickinRepo := rChickin.NewChickinRepository(db)
+	purchaseRepo := rPurchase.NewPurchaseRepository(db)
 	approvalRepo := commonRepo.NewApprovalRepository(db)
 	approvalService := commonSvc.NewApprovalService(approvalRepo)
 
-	closingService := sClosing.NewClosingService(closingRepo, projectFlockRepo, marketingRepo, marketingDeliveryProductRepo, approvalService, expenseRealizationRepo, projectBudgetRepo, chickinRepo, validate)
+	closingService := sClosing.NewClosingService(closingRepo, projectFlockRepo, marketingRepo, marketingDeliveryProductRepo, approvalService, expenseRealizationRepo, projectBudgetRepo, chickinRepo, purchaseRepo, validate)
 	sapronakService := sClosing.NewSapronakService(closingRepo, projectFlockKandangRepo, validate)
 	userService := sUser.NewUserService(userRepo, validate)
 
diff --git a/internal/modules/closings/services/closing.service.go b/internal/modules/closings/services/closing.service.go
index e6e74d45..29001149 100644
--- a/internal/modules/closings/services/closing.service.go
+++ b/internal/modules/closings/services/closing.service.go
@@ -15,6 +15,7 @@ import (
 	marketingRepository "gitlab.com/mbugroup/lti-api.git/internal/modules/marketing/repositories"
 	chickinRepository "gitlab.com/mbugroup/lti-api.git/internal/modules/production/chickins/repositories"
 	projectflockRepository "gitlab.com/mbugroup/lti-api.git/internal/modules/production/project_flocks/repositories"
+	purchaseRepository "gitlab.com/mbugroup/lti-api.git/internal/modules/purchases/repositories"
 	"gitlab.com/mbugroup/lti-api.git/internal/utils"
 	approvalutils "gitlab.com/mbugroup/lti-api.git/internal/utils/approvals"
 
@@ -45,9 +46,10 @@ type closingService struct {
 	ExpenseRealizationRepo       expenseRealizationRepository.ExpenseRealizationRepository
 	ProjectBudgetRepo            projectflockRepository.ProjectBudgetRepository
 	ChickinRepo                  chickinRepository.ProjectChickinRepository
+	PurchaseRepo                 purchaseRepository.PurchaseRepository
 }
 
-func NewClosingService(repo repository.ClosingRepository, projectFlockRepo projectflockRepository.ProjectflockRepository, marketingRepo marketingRepository.MarketingRepository, marketingDeliveryProductRepo marketingDeliveryProductRepository.MarketingDeliveryProductRepository, approvalSvc commonSvc.ApprovalService, expenseRealizationRepo expenseRealizationRepository.ExpenseRealizationRepository, projectBudgetRepo projectflockRepository.ProjectBudgetRepository, chickinRepo chickinRepository.ProjectChickinRepository, validate *validator.Validate) ClosingService {
+func NewClosingService(repo repository.ClosingRepository, projectFlockRepo projectflockRepository.ProjectflockRepository, marketingRepo marketingRepository.MarketingRepository, marketingDeliveryProductRepo marketingDeliveryProductRepository.MarketingDeliveryProductRepository, approvalSvc commonSvc.ApprovalService, expenseRealizationRepo expenseRealizationRepository.ExpenseRealizationRepository, projectBudgetRepo projectflockRepository.ProjectBudgetRepository, chickinRepo chickinRepository.ProjectChickinRepository, purchaseRepo purchaseRepository.PurchaseRepository, validate *validator.Validate) ClosingService {
 	return &closingService{
 		Log:                          utils.Log,
 		Validate:                     validate,
@@ -59,6 +61,7 @@ func NewClosingService(repo repository.ClosingRepository, projectFlockRepo proje
 		ExpenseRealizationRepo:       expenseRealizationRepo,
 		ProjectBudgetRepo:            projectBudgetRepo,
 		ChickinRepo:                  chickinRepo,
+		PurchaseRepo:                 purchaseRepo,
 	}
 }
 
@@ -386,24 +389,35 @@ func (s closingService) GetClosingKeuangan(c *fiber.Ctx, projectFlockID uint) (*
 		return nil, fiber.NewError(fiber.StatusBadRequest, "Invalid project flock id")
 	}
 
-	_, err := s.Repository.GetByID(c.Context(), projectFlockID, nil)
-	if errors.Is(err, gorm.ErrRecordNotFound) {
-		return nil, fiber.NewError(fiber.StatusNotFound, "Project flock not found")
+	if err := commonSvc.EnsureRelations(c.Context(),
+		commonSvc.RelationCheck{Name: "Project Flock", ID: &projectFlockID, Exists: func(ctx context.Context, id uint) (bool, error) {
+			_, err := s.ProjectFlockRepo.GetByID(ctx, id, nil)
+			if err != nil && errors.Is(err, gorm.ErrRecordNotFound) {
+				return false, nil
+			}
+			return err == nil, err
+		}},
+	); err != nil {
+		return nil, err
 	}
+
+	projectFlock, err := s.ProjectFlockRepo.GetByID(c.Context(), projectFlockID, nil)
 	if err != nil {
-		s.Log.Errorf("Failed to get project flock %d for closing keuangan: %+v", projectFlockID, err)
 		return nil, fiber.NewError(fiber.StatusInternalServerError, "Failed to fetch project flock")
 	}
 
 	budgets, err := s.ProjectBudgetRepo.GetByProjectFlockID(c.Context(), projectFlockID)
-	if err != nil {
-		s.Log.Errorf("Failed to get budgets for project flock %d: %+v", projectFlockID, err)
+	if err != nil && !errors.Is(err, gorm.ErrRecordNotFound) {
 		return nil, fiber.NewError(fiber.StatusInternalServerError, "Failed to fetch budgets")
 	}
 
+	purchaseItems, err := s.PurchaseRepo.GetItemsByProjectFlockID(c.Context(), projectFlockID)
+	if err != nil && !errors.Is(err, gorm.ErrRecordNotFound) {
+		return nil, fiber.NewError(fiber.StatusInternalServerError, "Failed to fetch purchase items")
+	}
+
 	realizations, err := s.ExpenseRealizationRepo.GetByProjectFlockID(c.Context(), projectFlockID)
 	if err != nil {
-		s.Log.Errorf("Failed to get realizations for project flock %d: %+v", projectFlockID, err)
 		return nil, fiber.NewError(fiber.StatusInternalServerError, "Failed to fetch realizations")
 	}
 
@@ -413,204 +427,15 @@ func (s closingService) GetClosingKeuangan(c *fiber.Ctx, projectFlockID uint) (*
 			Preload("MarketingProduct.ProductWarehouse.Product")
 	})
 	if err != nil && !errors.Is(err, gorm.ErrRecordNotFound) {
-		s.Log.Errorf("Failed to get delivery products for project flock %d: %+v", projectFlockID, err)
 		return nil, fiber.NewError(fiber.StatusInternalServerError, "Failed to fetch delivery products")
 	}
 
 	chickins, err := s.ChickinRepo.GetByProjectFlockID(c.Context(), projectFlockID)
 	if err != nil {
-		s.Log.Errorf("Failed to get chickins for project flock %d: %+v", projectFlockID, err)
 		return nil, fiber.NewError(fiber.StatusInternalServerError, "Failed to fetch chickins")
 	}
 
-	var totalPopulation float64
-	for _, chickin := range chickins {
-		totalPopulation += chickin.UsageQty
-	}
-
-	var totalWeightSold float64
-	for _, delivery := range deliveryProducts {
-		totalWeightSold += delivery.TotalWeight
-	}
-
-	hppItems := s.buildHppItems(budgets, realizations, totalWeightSold, totalPopulation)
-	hppGroups := []dto.HppGroup{
-		dto.ToHppGroup("Input Produksi", hppItems),
-	}
-
-	summaryHpp := s.calculateHppSummary(budgets, realizations, totalWeightSold, totalPopulation)
-
-	penjualanItems := s.buildPenjualanItems(deliveryProducts, totalPopulation, totalWeightSold)
-	pembelianItems := s.buildPembelianItems(budgets, realizations, totalPopulation, totalWeightSold)
-	plSummary := s.calculatePLSummary(penjualanItems, pembelianItems)
-
-	hppSection := dto.ToHppPurchasesSection("HPP Pembelian", hppGroups, summaryHpp)
-	plSection := dto.ToProfitLossSection("Laporan Laba Rugi", dto.ToProfitLossData(penjualanItems, pembelianItems, plSummary))
-
-	report := dto.ToReportResponse(hppSection, plSection)
+	report := dto.ToClosingKeuanganReport(projectFlock.Category, purchaseItems, budgets, realizations, deliveryProducts, chickins)
 
 	return &report, nil
 }
-
-func (s closingService) buildHppItems(budgets []entity.ProjectBudget, realizations []entity.ExpenseRealization, totalWeightSold, totalPopulation float64) []dto.HppItem {
-	var totalBudgetAmount float64
-	var totalRealizationAmount float64
-
-	for _, budget := range budgets {
-		totalBudgetAmount += budget.Price * budget.Qty
-	}
-
-	for _, realization := range realizations {
-		totalRealizationAmount += realization.Price * realization.Qty
-	}
-
-	budgetRpPerBird := 0.0
-	budgetRpPerKg := 0.0
-	if totalPopulation > 0 {
-		budgetRpPerBird = totalBudgetAmount / totalPopulation
-	}
-	if totalWeightSold > 0 {
-		budgetRpPerKg = totalBudgetAmount / totalWeightSold
-	}
-
-	realizationRpPerBird := 0.0
-	realizationRpPerKg := 0.0
-	if totalPopulation > 0 {
-		realizationRpPerBird = totalRealizationAmount / totalPopulation
-	}
-	if totalWeightSold > 0 {
-		realizationRpPerKg = totalRealizationAmount / totalWeightSold
-	}
-
-	items := []dto.HppItem{
-		dto.ToHppItem("Total HPP Produksi", dto.ToComparison(
-			dto.ToFinancialMetrics(budgetRpPerBird, budgetRpPerKg, totalBudgetAmount),
-			dto.ToFinancialMetrics(realizationRpPerBird, realizationRpPerKg, totalRealizationAmount),
-		)),
-	}
-
-	return items
-}
-
-func (s closingService) calculateHppSummary(budgets []entity.ProjectBudget, realizations []entity.ExpenseRealization, totalWeightSold, totalPopulation float64) dto.SummaryHpp {
-	var totalBudget float64
-	var totalRealization float64
-
-	for _, budget := range budgets {
-		totalBudget += budget.Price * budget.Qty
-	}
-
-	for _, realization := range realizations {
-		totalRealization += realization.Price * realization.Qty
-	}
-
-	budgetRpPerBird := 0.0
-	budgetRpPerKg := 0.0
-	if totalPopulation > 0 {
-		budgetRpPerBird = totalBudget / totalPopulation
-	}
-	if totalWeightSold > 0 {
-		budgetRpPerKg = totalBudget / totalWeightSold
-	}
-
-	realizationRpPerBird := 0.0
-	realizationRpPerKg := 0.0
-	if totalPopulation > 0 {
-		realizationRpPerBird = totalRealization / totalPopulation
-	}
-	if totalWeightSold > 0 {
-		realizationRpPerKg = totalRealization / totalWeightSold
-	}
-
-	return dto.ToSummaryHpp("Total HPP", dto.ToComparison(
-		dto.ToFinancialMetrics(budgetRpPerBird, budgetRpPerKg, totalBudget),
-		dto.ToFinancialMetrics(realizationRpPerBird, realizationRpPerKg, totalRealization),
-	))
-}
-
-func (s closingService) buildPenjualanItems(deliveryProducts []entity.MarketingDeliveryProduct, totalPopulation, totalWeightSold float64) []dto.PLItem {
-	var totalAmount float64
-
-	for _, delivery := range deliveryProducts {
-		totalAmount += delivery.TotalPrice
-	}
-
-	rpPerBird := 0.0
-	rpPerKg := 0.0
-	if totalPopulation > 0 {
-		rpPerBird = totalAmount / totalPopulation
-	}
-	if totalWeightSold > 0 {
-		rpPerKg = totalAmount / totalWeightSold
-	}
-
-	items := []dto.PLItem{
-		dto.ToPLItem("Penjualan", dto.ToFinancialMetrics(rpPerBird, rpPerKg, totalAmount)),
-	}
-
-	return items
-}
-
-func (s closingService) buildPembelianItems(budgets []entity.ProjectBudget, realizations []entity.ExpenseRealization, totalPopulation, totalWeightSold float64) []dto.PLItem {
-	var totalBudget float64
-	var totalRealization float64
-
-	for _, budget := range budgets {
-		totalBudget += budget.Price * budget.Qty
-	}
-
-	for _, realization := range realizations {
-		totalRealization += realization.Price * realization.Qty
-	}
-
-	budgetRpPerBird := 0.0
-	budgetRpPerKg := 0.0
-	if totalPopulation > 0 {
-		budgetRpPerBird = totalBudget / totalPopulation
-	}
-	if totalWeightSold > 0 {
-		budgetRpPerKg = totalBudget / totalWeightSold
-	}
-
-	realizationRpPerBird := 0.0
-	realizationRpPerKg := 0.0
-	if totalPopulation > 0 {
-		realizationRpPerBird = totalRealization / totalPopulation
-	}
-	if totalWeightSold > 0 {
-		realizationRpPerKg = totalRealization / totalWeightSold
-	}
-
-	items := []dto.PLItem{
-		dto.ToPLItem("Beban Pokok Produksi", dto.ToFinancialMetrics(budgetRpPerBird, budgetRpPerKg, totalBudget)),
-		dto.ToPLItem("Realisasi Beban Pokok", dto.ToFinancialMetrics(realizationRpPerBird, realizationRpPerKg, totalRealization)),
-	}
-
-	return items
-}
-
-func (s closingService) calculatePLSummary(penjualanItems, pembelianItems []dto.PLItem) dto.PLSummaryGroup {
-	var totalPenjualan float64
-	var totalPenjualanPerBird float64
-	var totalPembelian float64
-	var totalPembelianPerBird float64
-
-	for _, item := range penjualanItems {
-		totalPenjualan += item.Amount
-		totalPenjualanPerBird += item.RpPerBird
-	}
-
-	for _, item := range pembelianItems {
-		totalPembelian += item.Amount
-		totalPembelianPerBird += item.RpPerBird
-	}
-
-	grossProfit := totalPenjualan - totalPembelian
-	grossProfitPerBird := totalPenjualanPerBird - totalPembelianPerBird
-
-	return dto.ToPLSummaryGroup(
-		dto.ToPLSummaryItem("Laba Kotor", dto.ToFinancialMetrics(grossProfitPerBird, 0, grossProfit)),
-		dto.ToPLSummaryItem("Sub Total", dto.ToFinancialMetrics(grossProfitPerBird, 0, grossProfit)),
-		dto.ToPLSummaryItem("Laba Bersih", dto.ToFinancialMetrics(grossProfitPerBird, 0, grossProfit)),
-	)
-}
diff --git a/internal/modules/expenses/repositories/expense_realization.repository.go b/internal/modules/expenses/repositories/expense_realization.repository.go
index d1931cdd..474b2962 100644
--- a/internal/modules/expenses/repositories/expense_realization.repository.go
+++ b/internal/modules/expenses/repositories/expense_realization.repository.go
@@ -44,6 +44,7 @@ func (r *ExpenseRealizationRepositoryImpl) GetByProjectFlockID(ctx context.Conte
 		Preload("ExpenseNonstock").
 		Preload("ExpenseNonstock.Nonstock").
 		Preload("ExpenseNonstock.Nonstock.Uom").
+		Preload("ExpenseNonstock.Nonstock.Flags").
 		Preload("ExpenseNonstock.Expense").
 		Joins("JOIN expense_nonstocks ON expense_nonstocks.id = expense_realizations.expense_nonstock_id").
 		Joins("JOIN expenses ON expenses.id = expense_nonstocks.expense_id").
@@ -66,7 +67,8 @@ func (r *ExpenseRealizationRepositoryImpl) GetAllWithFilters(ctx context.Context
 				Preload("Expense.Supplier").
 				Preload("Kandang").
 				Preload("Kandang.Location").
-				Preload("Nonstock")
+				Preload("Nonstock").
+				Preload("Nonstock.Flags")
 		}).
 		Joins("JOIN expense_nonstocks ON expense_nonstocks.id = expense_realizations.expense_nonstock_id").
 		Joins("JOIN expenses ON expenses.id = expense_nonstocks.expense_id").
diff --git a/internal/modules/marketing/repositories/salesorder_delivery_product.repository.go b/internal/modules/marketing/repositories/salesorder_delivery_product.repository.go
index 8d895e34..b908681e 100644
--- a/internal/modules/marketing/repositories/salesorder_delivery_product.repository.go
+++ b/internal/modules/marketing/repositories/salesorder_delivery_product.repository.go
@@ -91,7 +91,8 @@ func (r *MarketingDeliveryProductRepositoryImpl) GetAllWithFilters(ctx context.C
 				Preload("ProductWarehouse").
 				Preload("ProductWarehouse.Product").
 				Preload("ProductWarehouse.Warehouse").
-				Preload("ProductWarehouse.ProjectFlockKandang")
+				Preload("ProductWarehouse.ProjectFlockKandang").
+				Preload("ProductWarehouse.ProjectFlockKandang.ProjectFlock")
 		}).
 		Joins("JOIN marketing_products ON marketing_products.id = marketing_delivery_products.marketing_product_id").
 		Joins("JOIN marketings ON marketings.id = marketing_products.marketing_id")
diff --git a/internal/modules/production/recordings/repositories/recording.repository.go b/internal/modules/production/recordings/repositories/recording.repository.go
index 60457074..4a7e627c 100644
--- a/internal/modules/production/recordings/repositories/recording.repository.go
+++ b/internal/modules/production/recordings/repositories/recording.repository.go
@@ -45,6 +45,9 @@ type RecordingRepository interface {
 	GetFeedUsageInGrams(tx *gorm.DB, recordingID uint) (float64, error)
 	GetFcrID(tx *gorm.DB, projectFlockKandangId uint) (uint, error)
 	GetFcrStandardWeightKg(tx *gorm.DB, fcrId uint, currentWeightKg float64) (float64, bool, error)
+	GetProductionWeightAndQtyByProjectFlockID(ctx context.Context, projectFlockID uint) (totalWeight float64, totalQty float64, err error)
+	GetTotalDepletionByProjectFlockID(ctx context.Context, projectFlockID uint) (totalDepletion float64, err error)
+	GetLatestAvgWeightByProjectFlockID(ctx context.Context, projectFlockID uint) (avgWeight float64, err error)
 }
 
 type RecordingRepositoryImpl struct {
@@ -363,6 +366,74 @@ func (r *RecordingRepositoryImpl) GetFcrStandardWeightKg(tx *gorm.DB, fcrId uint
 	return weight, true, nil
 }
 
+func (r *RecordingRepositoryImpl) GetProductionWeightAndQtyByProjectFlockID(ctx context.Context, projectFlockID uint) (totalWeight float64, totalQty float64, err error) {
+	if projectFlockID == 0 {
+		return 0, 0, nil
+	}
+
+	// Get total chickin quantity for this ProjectFlock
+	totalChickinQty, err := r.getTotalChickinQtyByProjectFlockID(ctx, projectFlockID)
+	if err != nil {
+		return 0, 0, err
+	}
+
+	// Get total depletion for this ProjectFlock
+	totalDepletion, err := r.GetTotalDepletionByProjectFlockID(ctx, projectFlockID)
+	if err != nil {
+		return 0, 0, err
+	}
+
+	// Calculate actual quantity produced
+	actualQty := totalChickinQty - totalDepletion
+
+	// Get latest average weight from RecordingBW
+	avgWeight, err := r.GetLatestAvgWeightByProjectFlockID(ctx, projectFlockID)
+	if err != nil {
+		return 0, 0, err
+	}
+
+	// Calculate total weight
+	totalWeight = actualQty * avgWeight
+
+	return totalWeight, actualQty, nil
+}
+
+func (r *RecordingRepositoryImpl) getTotalChickinQtyByProjectFlockID(ctx context.Context, projectFlockID uint) (float64, error) {
+	var result float64
+	err := r.DB().WithContext(ctx).
+		Table("project_chickins").
+		Select("COALESCE(SUM(project_chickins.usage_qty), 0)").
+		Joins("JOIN project_flock_kandangs ON project_flock_kandangs.id = project_chickins.project_flock_kandang_id").
+		Where("project_flock_kandangs.project_flock_id = ?", projectFlockID).
+		Scan(&result).Error
+	return result, err
+}
+
+func (r *RecordingRepositoryImpl) GetTotalDepletionByProjectFlockID(ctx context.Context, projectFlockID uint) (float64, error) {
+	var result float64
+	err := r.DB().WithContext(ctx).
+		Table("recording_depletions").
+		Select("COALESCE(SUM(recording_depletions.qty), 0)").
+		Joins("JOIN recordings ON recordings.id = recording_depletions.recording_id").
+		Joins("JOIN project_flock_kandangs ON project_flock_kandangs.id = recordings.project_flock_kandangs_id").
+		Where("project_flock_kandangs.project_flock_id = ?", projectFlockID).
+		Scan(&result).Error
+	return result, err
+}
+
+func (r *RecordingRepositoryImpl) GetLatestAvgWeightByProjectFlockID(ctx context.Context, projectFlockID uint) (float64, error) {
+	var result float64
+	err := r.DB().WithContext(ctx).
+		Table("recording_bws").
+		Select("COALESCE(AVG(recording_bws.avg_weight), 0)").
+		Joins("JOIN recordings ON recordings.id = recording_bws.recording_id").
+		Joins("JOIN project_flock_kandangs ON project_flock_kandangs.id = recordings.project_flock_kandangs_id").
+		Where("project_flock_kandangs.project_flock_id = ?", projectFlockID).
+		Where("recordings.record_datetime = (SELECT MAX(record_datetime) FROM recordings WHERE project_flock_kandangs_id = project_flock_kandangs.id)").
+		Scan(&result).Error
+	return result, err
+}
+
 func nextRecordingDay(days []int) int {
 	if len(days) == 0 {
 		return 1
diff --git a/internal/modules/purchases/repositories/purchase.repository.go b/internal/modules/purchases/repositories/purchase.repository.go
index 9f008b0d..2f9b2774 100644
--- a/internal/modules/purchases/repositories/purchase.repository.go
+++ b/internal/modules/purchases/repositories/purchase.repository.go
@@ -25,6 +25,7 @@ type PurchaseRepository interface {
 	NextPrNumber(ctx context.Context, tx *gorm.DB) (string, error)
 	NextPoNumber(ctx context.Context, tx *gorm.DB) (string, error)
 	BackfillProjectFlockKandang(ctx context.Context, purchaseID uint) error
+	GetItemsByProjectFlockID(ctx context.Context, projectFlockID uint) ([]entity.PurchaseItem, error)
 }
 
 type PurchaseRepositoryImpl struct {
@@ -289,6 +290,17 @@ func (r *PurchaseRepositoryImpl) numberExists(ctx context.Context, db *gorm.DB,
 	return count > 0, nil
 }
 
+func (r *PurchaseRepositoryImpl) GetItemsByProjectFlockID(ctx context.Context, projectFlockID uint) ([]entity.PurchaseItem, error) {
+	var items []entity.PurchaseItem
+	err := r.DB().WithContext(ctx).
+		Preload("Product").
+		Preload("Product.Flags").
+		Joins("JOIN project_flock_kandangs ON project_flock_kandangs.id = purchase_items.project_flock_kandang_id").
+		Where("project_flock_kandangs.project_flock_id = ?", projectFlockID).
+		Find(&items).Error
+	return items, err
+}
+
 func parseNumericSuffix(value, prefix string) (int, bool) {
 	if !strings.HasPrefix(value, prefix) {
 		return 0, false
diff --git a/internal/modules/repports/controllers/repport.controller.go b/internal/modules/repports/controllers/repport.controller.go
index d00a3ff5..b5285c8e 100644
--- a/internal/modules/repports/controllers/repport.controller.go
+++ b/internal/modules/repports/controllers/repport.controller.go
@@ -96,28 +96,8 @@ func (c *RepportController) GetMarketing(ctx *fiber.Ctx) error {
 		return err
 	}
 
-	// Calculate total summary from result items
-	var total *dto.Summary
-	if len(result) > 0 {
-		totalQty := 0
-		totalWeightKg := 0.0
-		totalSalesAmount := int64(0)
-		totalHppAmount := int64(0)
-
-		for _, item := range result {
-			totalQty += int(item.Qty)
-			totalWeightKg += item.TotalWeightKg
-			totalSalesAmount += int64(item.SalesAmount)
-			totalHppAmount += int64(item.HppAmount)
-		}
-
-		total = &dto.Summary{
-			TotalQty:         totalQty,
-			TotalWeightKg:    totalWeightKg,
-			TotalSalesAmount: totalSalesAmount,
-			TotalHppAmount:   totalHppAmount,
-		}
-	}
+	
+	total := dto.ToSummaryFromDTOItems(result)
 
 	return ctx.Status(fiber.StatusOK).
 		JSON(MarketingReportResponse{
diff --git a/internal/modules/repports/dto/repportMarketing.dto.go b/internal/modules/repports/dto/repportMarketing.dto.go
index dc4baabd..deadf3b8 100644
--- a/internal/modules/repports/dto/repportMarketing.dto.go
+++ b/internal/modules/repports/dto/repportMarketing.dto.go
@@ -50,7 +50,7 @@ func ToRepportMarketingItemDTO(mdp entity.MarketingDeliveryProduct, hppPricePerK
 	agingDays := 0
 	if mdp.MarketingProduct.Marketing.SoDate.Year() > 1 {
 		soDate = mdp.MarketingProduct.Marketing.SoDate
-		agingDays = int(time.Now().Sub(soDate).Hours() / 24)
+		agingDays = int(time.Since(soDate).Hours() / 24)
 	}
 
 	realizationDate := time.Time{}
@@ -113,6 +113,20 @@ func ToRepportMarketingItemDTOs(mdps []entity.MarketingDeliveryProduct, hppPrice
 	return items
 }
 
+func ToRepportMarketingItemDTOsWithHppMap(mdps []entity.MarketingDeliveryProduct, hppMap map[uint]float64) []RepportMarketingItemDTO {
+	items := make([]RepportMarketingItemDTO, 0, len(mdps))
+	for _, mdp := range mdps {
+		hppPerKg := float64(0)
+		if projectFlockKandang := mdp.MarketingProduct.ProductWarehouse.ProjectFlockKandang; projectFlockKandang != nil {
+			if hpp, exists := hppMap[projectFlockKandang.ProjectFlockId]; exists {
+				hppPerKg = hpp
+			}
+		}
+		items = append(items, ToRepportMarketingItemDTO(mdp, hppPerKg))
+	}
+	return items
+}
+
 func ToSummary(mdps []entity.MarketingDeliveryProduct, hppPricePerKg float64) *Summary {
 	if len(mdps) == 0 {
 		return nil
@@ -153,6 +167,37 @@ func generateDoNumber(soNumber string, deliveryDate *time.Time, warehouseId uint
 	return fmt.Sprintf("%s-%s-%d", soNumber, dateStr, warehouseId)
 }
 
+func ToSummaryFromDTOItems(items []RepportMarketingItemDTO) *Summary {
+	if len(items) == 0 {
+		return nil
+	}
+
+	totalQty := 0
+	totalWeightKg := 0.0
+	totalSalesAmount := int64(0)
+	totalHppAmount := int64(0)
+
+	for _, item := range items {
+		totalQty += int(item.Qty)
+		totalWeightKg += item.TotalWeightKg
+		totalSalesAmount += int64(item.SalesAmount)
+		totalHppAmount += int64(item.HppAmount)
+	}
+
+	totalHppPricePerKg := float64(0)
+	if totalWeightKg > 0 {
+		totalHppPricePerKg = float64(totalHppAmount) / totalWeightKg
+	}
+
+	return &Summary{
+		TotalQty:           totalQty,
+		TotalWeightKg:      totalWeightKg,
+		TotalSalesAmount:   totalSalesAmount,
+		TotalHppAmount:     totalHppAmount,
+		TotalHppPricePerKg: totalHppPricePerKg,
+	}
+}
+
 func ToRepportMarketingResponseDTO(mdps []entity.MarketingDeliveryProduct, hppPricePerKg float64) RepportMarketingResponseDTO {
 	items := ToRepportMarketingItemDTOs(mdps, hppPricePerKg)
 	total := ToSummary(mdps, hppPricePerKg)
diff --git a/internal/modules/repports/module.go b/internal/modules/repports/module.go
index 4479b733..f347ab69 100644
--- a/internal/modules/repports/module.go
+++ b/internal/modules/repports/module.go
@@ -11,6 +11,8 @@ import (
 
 	expenseRepo "gitlab.com/mbugroup/lti-api.git/internal/modules/expenses/repositories"
 	marketingRepo "gitlab.com/mbugroup/lti-api.git/internal/modules/marketing/repositories"
+	recordingRepo "gitlab.com/mbugroup/lti-api.git/internal/modules/production/recordings/repositories"
+	purchaseRepo "gitlab.com/mbugroup/lti-api.git/internal/modules/purchases/repositories"
 )
 
 type RepportModule struct{}
@@ -19,10 +21,12 @@ func (RepportModule) RegisterRoutes(router fiber.Router, db *gorm.DB, validate *
 
 	expenseRealizationRepository := expenseRepo.NewExpenseRealizationRepository(db)
 	marketingDeliveryProductRepository := marketingRepo.NewMarketingDeliveryProductRepository(db)
+	purchaseRepository := purchaseRepo.NewPurchaseRepository(db)
+	recordingRepository := recordingRepo.NewRecordingRepository(db)
 	approvalRepository := commonRepo.NewApprovalRepository(db)
 
 	approvalSvc := approvalService.NewApprovalService(approvalRepository)
-	repportService := sRepport.NewRepportService(validate, expenseRealizationRepository, marketingDeliveryProductRepository, approvalSvc)
+	repportService := sRepport.NewRepportService(validate, expenseRealizationRepository, marketingDeliveryProductRepository, purchaseRepository, recordingRepository, approvalSvc)
 
 	RepportRoutes(router, repportService)
 }
diff --git a/internal/modules/repports/services/repport.service.go b/internal/modules/repports/services/repport.service.go
index 553fc7af..5458a28d 100644
--- a/internal/modules/repports/services/repport.service.go
+++ b/internal/modules/repports/services/repport.service.go
@@ -12,6 +12,8 @@ import (
 	approvalDTO "gitlab.com/mbugroup/lti-api.git/internal/modules/approvals/dto"
 	expenseRepo "gitlab.com/mbugroup/lti-api.git/internal/modules/expenses/repositories"
 	marketingRepo "gitlab.com/mbugroup/lti-api.git/internal/modules/marketing/repositories"
+	recordingRepo "gitlab.com/mbugroup/lti-api.git/internal/modules/production/recordings/repositories"
+	purchaseRepo "gitlab.com/mbugroup/lti-api.git/internal/modules/purchases/repositories"
 
 	"github.com/go-playground/validator/v10"
 	"github.com/gofiber/fiber/v2"
@@ -29,15 +31,19 @@ type repportService struct {
 	Validate               *validator.Validate
 	ExpenseRealizationRepo expenseRepo.ExpenseRealizationRepository
 	MarketingDeliveryRepo  marketingRepo.MarketingDeliveryProductRepository
+	PurchaseRepo           purchaseRepo.PurchaseRepository
+	RecordingRepo          recordingRepo.RecordingRepository
 	ApprovalSvc            approvalService.ApprovalService
 }
 
-func NewRepportService(validate *validator.Validate, expenseRealizationRepo expenseRepo.ExpenseRealizationRepository, marketingDeliveryRepo marketingRepo.MarketingDeliveryProductRepository, approvalSvc approvalService.ApprovalService) RepportService {
+func NewRepportService(validate *validator.Validate, expenseRealizationRepo expenseRepo.ExpenseRealizationRepository, marketingDeliveryRepo marketingRepo.MarketingDeliveryProductRepository, purchaseRepo purchaseRepo.PurchaseRepository, recordingRepo recordingRepo.RecordingRepository, approvalSvc approvalService.ApprovalService) RepportService {
 	return &repportService{
 		Log:                    utils.Log,
 		Validate:               validate,
 		ExpenseRealizationRepo: expenseRealizationRepo,
 		MarketingDeliveryRepo:  marketingDeliveryRepo,
+		PurchaseRepo:           purchaseRepo,
+		RecordingRepo:          recordingRepo,
 		ApprovalSvc:            approvalSvc,
 	}
 }
@@ -94,7 +100,7 @@ func (s *repportService) GetMarketing(c *fiber.Ctx, params *validation.Marketing
 
 	projectFlockIDs := s.collectProjectFlockIDs(deliveryProducts)
 	hppMap := s.buildHppMap(c.Context(), projectFlockIDs, deliveryProducts)
-	items := s.mapDeliveryProductsToDTOs(deliveryProducts, hppMap)
+	items := dto.ToRepportMarketingItemDTOsWithHppMap(deliveryProducts, hppMap)
 
 	return items, total, nil
 }
@@ -118,24 +124,33 @@ func (s *repportService) collectProjectFlockIDs(deliveryProducts []entity.Market
 func (s *repportService) buildHppMap(ctx context.Context, projectFlockIDs []uint, deliveryProducts []entity.MarketingDeliveryProduct) map[uint]float64 {
 	hppMap := make(map[uint]float64)
 	for _, projectFlockID := range projectFlockIDs {
-		hppPerKg := s.calculateHppPricePerKg(ctx, projectFlockID, deliveryProducts)
+		category := s.getProjectFlockCategory(deliveryProducts, projectFlockID)
+		hppPerKg := s.calculateHppByCategory(ctx, category, projectFlockID, deliveryProducts)
 		hppMap[projectFlockID] = hppPerKg
 	}
 	return hppMap
 }
 
-func (s *repportService) mapDeliveryProductsToDTOs(deliveryProducts []entity.MarketingDeliveryProduct, hppMap map[uint]float64) []dto.RepportMarketingItemDTO {
-	items := make([]dto.RepportMarketingItemDTO, 0, len(deliveryProducts))
+func (s *repportService) calculateHppByCategory(ctx context.Context, category string, projectFlockID uint, deliveryProducts []entity.MarketingDeliveryProduct) float64 {
+	switch utils.ProjectFlockCategory(category) {
+	case utils.ProjectFlockCategoryGrowing:
+		return s.calculateHppPricePerKg(ctx, projectFlockID, deliveryProducts)
+	case utils.ProjectFlockCategoryLaying:
+		return 0
+	default:
+		return 0
+	}
+}
+
+func (s *repportService) getProjectFlockCategory(deliveryProducts []entity.MarketingDeliveryProduct, projectFlockID uint) string {
 	for _, dp := range deliveryProducts {
-		hppPerKg := float64(0)
 		if projectFlockKandang := dp.MarketingProduct.ProductWarehouse.ProjectFlockKandang; projectFlockKandang != nil {
-			if hpp, exists := hppMap[projectFlockKandang.ProjectFlockId]; exists {
-				hppPerKg = hpp
+			if projectFlockKandang.ProjectFlockId == projectFlockID {
+				return projectFlockKandang.ProjectFlock.Category
 			}
 		}
-		items = append(items, dto.ToRepportMarketingItemDTO(dp, hppPerKg))
 	}
-	return items
+	return ""
 }
 
 func (s *repportService) calculateHppPricePerKg(ctx context.Context, projectFlockID uint, deliveryProducts []entity.MarketingDeliveryProduct) float64 {
@@ -143,17 +158,22 @@ func (s *repportService) calculateHppPricePerKg(ctx context.Context, projectFloc
 		return 0
 	}
 
-	realizations, err := s.ExpenseRealizationRepo.GetByProjectFlockID(ctx, projectFlockID)
+	purchaseItems, err := s.PurchaseRepo.GetItemsByProjectFlockID(ctx, projectFlockID)
 	if err != nil {
-		return 0
+		s.Log.Warnf("GetItemsByProjectFlockID error: %v", err)
 	}
 
-	if len(realizations) == 0 {
-		return 0
+	costPurchase := float64(0)
+	for _, item := range purchaseItems {
+		costPurchase += item.TotalPrice
+	}
+
+	realizations, err := s.ExpenseRealizationRepo.GetByProjectFlockID(ctx, projectFlockID)
+	if err != nil {
+		s.Log.Warnf("GetByProjectFlockID error: %v", err)
 	}
 
 	costBop := float64(0)
-
 	for _, realization := range realizations {
 		cost := realization.Price * realization.Qty
 		category := ""
@@ -166,24 +186,21 @@ func (s *repportService) calculateHppPricePerKg(ctx context.Context, projectFloc
 		}
 	}
 
-	totalActualCost := costBop
+	totalActualCost := costPurchase + costBop
 
 	if totalActualCost == 0 {
 		return 0
 	}
 
-	totalWeightSold := float64(0)
-	for _, dp := range deliveryProducts {
-		if dp.MarketingProduct.ProductWarehouse.ProjectFlockKandang != nil &&
-			dp.MarketingProduct.ProductWarehouse.ProjectFlockKandang.ProjectFlockId == projectFlockID {
-			totalWeightSold += dp.TotalWeight
-		}
+	totalWeightProduced, _, err := s.RecordingRepo.GetProductionWeightAndQtyByProjectFlockID(ctx, projectFlockID)
+	if err != nil {
+		s.Log.Warnf("GetProductionWeightAndQtyByProjectFlockID error: %v", err)
 	}
 
-	if totalWeightSold == 0 {
+	if totalWeightProduced == 0 {
 		return 0
 	}
 
-	hppPerKg := totalActualCost / totalWeightSold
+	hppPerKg := totalActualCost / totalWeightProduced
 	return hppPerKg
 }