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 621ae19..2a54572 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
@@ -1806,6 +1806,7 @@ open class ReportService(
             + " p.name, "
             + " t.code as team, "
             + " c.code as client, "
+            + " COALESCE(ss.name, 'N/A') as subsidiary, "
             + " p.expectedTotalFee * 0.8 as plannedBudget, "
             + " COALESCE(tns.totalBudget, 0) as actualConsumedBudget, "
             + " COALESCE(p.totalManhour, 0) as plannedManhour, "
@@ -1826,6 +1827,7 @@ open class ReportService(
             + " LEFT JOIN staff s ON p.teamLead = s.id "
             + " LEFT JOIN salary sa ON s.salaryId = sa.salaryPoint "
             + " LEFT JOIN customer c ON p.customerId = c.id "
+            + " LEFT JOIN subsidiary ss on p.customerSubsidiaryId = ss.id "
             + " left join teamNormalConsumed tns on tns.project_id = p.id "
             + " WHERE p.deleted = false "
             + " and p.status = 'On-going' "
diff --git a/src/main/resources/templates/report/AR03_Resource Overconsumption.xlsx b/src/main/resources/templates/report/AR03_Resource Overconsumption.xlsx
index 88dd3c8..52e46ba 100644
Binary files a/src/main/resources/templates/report/AR03_Resource Overconsumption.xlsx and b/src/main/resources/templates/report/AR03_Resource Overconsumption.xlsx differ