diff --git a/src/main/java/com/ffii/tsms/modules/report/service/ReportService.kt b/src/main/java/com/ffii/tsms/modules/report/service/ReportService.kt
index afa1bc9..eac417d 100644
--- a/src/main/java/com/ffii/tsms/modules/report/service/ReportService.kt
+++ b/src/main/java/com/ffii/tsms/modules/report/service/ReportService.kt
@@ -916,11 +916,12 @@ open class ReportService(
 //        }
 
         rowIndex = 6
+        var projectCount = 0
         projects.forEach { project: Project ->
 
             sheet.createRow(rowIndex).apply {
                 createCell(0).apply {
-                    setCellValue((rowIndex - 5).toString())
+                    setCellValue((++projectCount).toString())
                 }
 
                 createCell(1).apply {
@@ -938,7 +939,8 @@ open class ReportService(
 
                 createCell(4).apply {
                     val currentClient = project.customer
-                    setCellValue(currentClient?.code + " - " + currentClient?.name)
+                    val currentSubsidiary = project.customerSubsidiary
+                    setCellValue(if (currentSubsidiary != null) currentSubsidiary.code + " - " + currentSubsidiary.name else currentClient?.code + " - " + currentClient?.name)
                 }
 
                 createCell(5).apply {
@@ -950,6 +952,7 @@ open class ReportService(
                 }
             }
 
+            var milestoneCount = 0
             project.milestones.forEach { milestone: Milestone ->
 
                 val manHoursSpent = groupedTimesheets[Pair(project.id, milestone.id)]?.sum() ?: 0.0
@@ -957,6 +960,7 @@ open class ReportService(
 //                logger.info(project.name + " : " + milestone.taskGroup?.name + " : " + ChronoUnit.DAYS.between(LocalDate.now(), milestone.endDate))
 //                logger.info(numberOfDays)
                 if (ChronoUnit.DAYS.between(LocalDate.now(), milestone.endDate) <= numberOfDays.toLong() && resourceUtilization <= projectCompletion.toDouble() / 100.0) {
+                    milestoneCount++
                     val tempRow = sheet.getRow(rowIndex) ?: sheet.createRow(rowIndex)
                     rowIndex++
 
@@ -985,6 +989,11 @@ open class ReportService(
                     }
                 }
             }
+
+            if (milestoneCount == 0) {
+                sheet.createRow(rowIndex)
+                projectCount--
+            }
         }
 
         return workbook
diff --git a/src/main/java/com/ffii/tsms/modules/report/web/ReportController.kt b/src/main/java/com/ffii/tsms/modules/report/web/ReportController.kt
index de7a179..44dc0d4 100644
--- a/src/main/java/com/ffii/tsms/modules/report/web/ReportController.kt
+++ b/src/main/java/com/ffii/tsms/modules/report/web/ReportController.kt
@@ -56,7 +56,8 @@ class ReportController(
     private val leaveRepository: LeaveRepository,
     private val teamService: TeamService,
     private val customerService: CustomerService,
-    private val invoiceService: InvoiceService, private val gradeAllocationRepository: GradeAllocationRepository
+    private val invoiceService: InvoiceService, private val gradeAllocationRepository: GradeAllocationRepository,
+    private val subsidiaryRepository: SubsidiaryRepository
 ) {
 
     @PostMapping("/fetchProjectsFinancialStatusReport")
@@ -94,8 +95,15 @@ class ReportController(
 
         val team = if (request.teamId.lowercase() == "all") null else teamRepository.findById(request.teamId.toLong()).orElse(null)
         val searchedTeam = if (team == null) "All" else team.code + " - " +team.name
-        val client = if (request.clientId.lowercase() == "all") null else customerRepository.findById(request.clientId.toLong()).orElse(null)
-        val searchedClient = if (client == null) "All" else client.code + " - " +client.name
+        val client = if (request.clientId.lowercase() == "all" || request.type != "client") null else customerRepository.findById(request.clientId.toLong()).orElse(null)
+        val subsidiary = if (request.clientId.lowercase() == "all" || request.type != "subsidiary") null else subsidiaryRepository.findById(request.clientId.toLong()).orElse(null)
+        val searchedClient = if (client != null) {
+            client.code + " - " + client.name
+        } else if (subsidiary != null) {
+            subsidiary.code + " - " + subsidiary.name
+        } else {
+            "All"
+        }
 
         val matcher = ExampleMatcher.matching().withIgnoreNullValues()
         val exampleQuery = Example.of(Project().apply {
@@ -103,6 +111,7 @@ class ReportController(
             // [{ com.ffii.tsms.modules.project.entity.Project@6847e037 }] -teamLead-> [{ com.ffii.tsms.modules.data.entity.Staff@2a4c488b }] -team-> [{ com.ffii.tsms.modules.data.entity.Team@a09acb5 }] -staff-> [{ com.ffii.tsms.modules.data.entity.Staff@2a4c488b }]
             // teamLead = team?.staff
             customer = client
+            customerSubsidiary = subsidiary
             status = "On-going"
         }, matcher)
 
diff --git a/src/main/java/com/ffii/tsms/modules/report/web/model/ReportRequest.kt b/src/main/java/com/ffii/tsms/modules/report/web/model/ReportRequest.kt
index 9959d0a..8d3abb4 100644
--- a/src/main/java/com/ffii/tsms/modules/report/web/model/ReportRequest.kt
+++ b/src/main/java/com/ffii/tsms/modules/report/web/model/ReportRequest.kt
@@ -29,6 +29,7 @@ data class ProjectPotentialDelayReportRequest (
     val clientId: String,
     val numberOfDays: Int,
     val projectCompletion: Int,
+    val type: String,
 )
 
 data class StaffMonthlyWorkHourAnalysisReportRequest (