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 2a54572..664d91b 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
@@ -1424,18 +1424,18 @@ open class ReportService(
         generalCreateReportIndexed(sheet, result, rowIndex, columnIndex)
 
         val sheetCF = sheet.sheetConditionalFormatting
-        val rule1 = sheetCF.createConditionalFormattingRule("AND(J7 >= $lowerLimit, J7 <= 1)")
-        val rule2 = sheetCF.createConditionalFormattingRule("J7 > 1")
+        val rule1 = sheetCF.createConditionalFormattingRule("AND(K7 >= $lowerLimit, K7 <= 1)")
+        val rule2 = sheetCF.createConditionalFormattingRule("K7 > 1")
         var fillOrange = rule1.createPatternFormatting()
         fillOrange.setFillBackgroundColor(IndexedColors.LIGHT_ORANGE.index);
         fillOrange.setFillPattern(PatternFormatting.SOLID_FOREGROUND)
 
         var fillRed = rule2.createPatternFormatting()
-        fillRed.setFillBackgroundColor(IndexedColors.PINK.index);
+        fillRed.setFillBackgroundColor(IndexedColors.RED1.index);
         fillRed.setFillPattern(PatternFormatting.SOLID_FOREGROUND)
 
         val cfRules = arrayOf(rule1, rule2)
-        val regions = arrayOf(CellRangeAddress.valueOf("\$J7:\$K${rowIndex + 1}"))
+        val regions = arrayOf(CellRangeAddress.valueOf("\$K7:\$L${rowIndex + 1}"))
         sheetCF.addConditionalFormatting(regions, cfRules);
 
         return workbook
@@ -1838,6 +1838,8 @@ open class ReportService(
                 sql.append("and t.id = :teamId")
             if (args.containsKey("custId"))
                 sql.append("and c.id = :custId")
+            if (args.containsKey("subsidiaryId"))
+                sql.append("and ss.id = :subsidiaryId")
             if (args.containsKey("status"))
                 statusFilter = when (args.get("status")) {
                     "Potential Overconsumption" -> "and " +
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 aafd24e..02ea8fa 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
@@ -35,6 +35,7 @@ import java.time.format.DateTimeFormatter
 import org.springframework.stereotype.Controller
 import org.springframework.data.jpa.repository.JpaRepository
 import com.ffii.tsms.modules.project.entity.Project
+import com.ffii.tsms.modules.project.service.SubsidiaryService
 import com.ffii.tsms.modules.report.web.model.*
 import com.ffii.tsms.modules.timesheet.entity.Timesheet
 import org.springframework.data.domain.Example
@@ -56,6 +57,7 @@ class ReportController(
     private val leaveRepository: LeaveRepository,
     private val teamService: TeamService,
     private val customerService: CustomerService,
+    private val subsidiaryService: SubsidiaryService,
     private val invoiceService: InvoiceService, private val gradeAllocationRepository: GradeAllocationRepository,
     private val subsidiaryRepository: SubsidiaryRepository
 ) {
@@ -154,7 +156,7 @@ class ReportController(
     fun ProjectResourceOverconsumptionReport(@RequestBody @Valid request: ProjectResourceOverconsumptionReport): ResponseEntity<Resource> {
         val lowerLimit = request.lowerLimit
         var team: String = "All"
-        var customer: String = "All"
+        var customerOrSubsidiary: String = "All"
         val args: MutableMap<String, Any> = mutableMapOf(
             "status" to request.status,
             "lowerLimit" to lowerLimit
@@ -165,10 +167,14 @@ class ReportController(
         }
         if (request.custId != null) {
             args["custId"] = request.custId
-            customer = customerService.find(request.custId).orElseThrow().name
+            customerOrSubsidiary = customerService.find(request.custId).orElseThrow().name
+        }
+        if (request.subsidiaryId != null) {
+            args["subsidiaryId"] = request.subsidiaryId
+            customerOrSubsidiary = subsidiaryService.find(request.subsidiaryId).orElseThrow().name
         }
         val result: List<Map<String, Any>> = excelReportService.getProjectResourceOverconsumptionReport(args);
-        val reportResult: ByteArray = excelReportService.generateProjectResourceOverconsumptionReport(team, customer, result, lowerLimit)
+        val reportResult: ByteArray = excelReportService.generateProjectResourceOverconsumptionReport(team, customerOrSubsidiary, result, lowerLimit)
 //        val mediaType: MediaType = MediaType.parseMediaType("application/vnd.openxmlformats-officedocument.spreadsheetml.sheet")
         return ResponseEntity.ok()
 //            .contentType(mediaType)
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 e906a38..f302693 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
@@ -46,6 +46,7 @@ data class LateStartReportRequest (
 data class ProjectResourceOverconsumptionReport (
     val teamId: Long?,
     val custId: Long?,
+    val subsidiaryId: Long?,
     val status: String,
     val lowerLimit: Double
 )
diff --git a/src/main/resources/templates/report/AR03_Resource Overconsumption.xlsx b/src/main/resources/templates/report/AR03_Resource Overconsumption.xlsx
index 52e46ba..fb94181 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