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 075384c..9fccc85 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
@@ -16,6 +16,7 @@ import java.io.IOException
 import java.time.LocalDate
 import java.time.format.DateTimeFormatter
 import java.util.*
+import org.apache.poi.ss.util.CellAddress
 
 data class DayInfo(val date: String?, val weekday: String?)
 @Service
@@ -26,6 +27,7 @@ open class ReportService {
     private val PROJECT_CASH_FLOW_REPORT = "templates/report/EX02_Project Cash Flow Report.xlsx"
     private val MONTHLY_WORK_HOURS_ANALYSIS_REPORT = "templates/report/AR08_Monthly Work Hours Analysis Report.xlsx"
     private val SALART_LIST_TEMPLATE = "templates/report/Salary Template.xlsx"
+    private val LATE_START_REPORT = "templates/report/AR01_Late Start Report v01.xlsx"
 
     // ==============================|| GENERATE REPORT ||============================== //
     @Throws(IOException::class)
@@ -67,6 +69,15 @@ open class ReportService {
         return outputStream.toByteArray()
     }
 
+    @Throws(IOException::class)
+    fun generateLateStartReport(project: Project): ByteArray {
+        val workbook: Workbook = createLateStartReport(project,LATE_START_REPORT)
+        val outputStream: ByteArrayOutputStream = ByteArrayOutputStream()
+        workbook.write(outputStream)
+        workbook.close()
+        return outputStream.toByteArray()
+    }
+
     // ==============================|| CREATE REPORT ||============================== //
     @Throws(IOException::class)
     private fun createProjectCashFlowReport(
@@ -83,7 +94,7 @@ open class ReportService {
         val sheet: Sheet = workbook.getSheetAt(0)
 
         // accounting style + comma style
-        val accountingStyle = workbook.createDataFormat().getFormat("_(* #,##0.00_);_(* (#,##0.00);_(* \"-\"??_);_(@_)")
+        val accountingStyle = workbook.createDataFormat() .getFormat("_(* #,##0.00_);_(* (#,##0.00);_(* \"-\"??_);_(@_)")
 
         var rowIndex = 1 // Assuming the location is in (1,2), which is the report date field
         var columnIndex = 2
@@ -529,4 +540,75 @@ open class ReportService {
         return workbook
     }
 
+    private fun createLateStartReport(
+        project: Project,
+        templatePath: String
+    ):Workbook{
+
+        project
+        val resource = ClassPathResource(templatePath)
+        val templateInputStream = resource.inputStream
+        val workbook: Workbook = XSSFWorkbook(templateInputStream)
+        val sheet = workbook.getSheetAt(0)
+    
+        // Formatting the current date to "YYYY/MM/DD" and setting it to cell C2
+        val formattedToday = LocalDate.now().format(DateTimeFormatter.ofPattern("yyyy/MM/dd"))
+        val dateCell = sheet.getRow(1)?.getCell(2) ?: sheet.getRow(1).createCell(2)
+        dateCell.setCellValue(formattedToday)
+    
+        // Styling for cell A1: Font size 16 and bold
+        val headerFont = workbook.createFont().apply {
+            bold = true
+            fontHeightInPoints = 16
+        }
+        val headerCellStyle = workbook.createCellStyle().apply {
+            setFont(headerFont)
+        }
+        val headerCell = sheet.getRow(0)?.getCell(0) ?: sheet.getRow(0).createCell(0)
+        headerCell.cellStyle = headerCellStyle
+        headerCell.setCellValue("Report Title")
+    
+        // Apply styles from A2 to A4 (bold)
+        val boldFont = workbook.createFont().apply { bold = true }
+        val boldCellStyle = workbook.createCellStyle().apply { setFont(boldFont) }
+        listOf(1, 2, 3).forEach { rowIndex ->
+            val row = sheet.getRow(rowIndex)
+            val cell = row?.getCell(0) ?: row.createCell(0)
+            cell.cellStyle = boldCellStyle
+        }
+    
+        // Apply styles from A6 to J6 (bold, bottom border, center alignment)
+        val styleA6ToJ6 = workbook.createCellStyle().apply {
+            setFont(boldFont)
+            alignment = HorizontalAlignment.CENTER
+            borderBottom = BorderStyle.THIN
+        }
+        for (colIndex in 0..9) {
+            val cellAddress = CellAddress(5, colIndex) // Row 6 (0-based index), Columns A to J
+            val row = sheet.getRow(cellAddress.row)
+            val cell = row?.getCell(cellAddress.column) ?: row.createCell(cellAddress.column)
+            cell.cellStyle = styleA6ToJ6
+        }
+    
+        // Setting column widths dynamically based on content length (example logic)
+        val maxContentWidths = IntArray(10) { 8 } // Initial widths for A to J
+        for (rowIndex in 0..sheet.lastRowNum) {
+            val row = sheet.getRow(rowIndex)
+            for (colIndex in 0..9) {
+                val cell = row.getCell(colIndex)
+                if (cell != null) {
+                    val length = cell.toString().length
+                    if (length > maxContentWidths[colIndex]) {
+                        maxContentWidths[colIndex] = length
+                    }
+                }
+            }
+        }
+        for (colIndex in 0..9) {
+            sheet.setColumnWidth(colIndex, (maxContentWidths[colIndex] + 2) * 256) // Set the width for each column
+        }
+    
+        return workbook
+    }
+
 }
\ No newline at end of file
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 3fa4166..12e1ec9 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
@@ -21,6 +21,8 @@ import org.springframework.web.bind.annotation.RequestBody
 import org.springframework.web.bind.annotation.RequestMapping
 import org.springframework.web.bind.annotation.RequestParam
 import org.springframework.web.bind.annotation.RestController
+import org.springframework.http.HttpHeaders
+import org.springframework.http.MediaType
 import java.io.IOException
 import java.time.LocalDate
 
@@ -80,4 +82,18 @@ class ReportController(
         val project = projectRepository.findById(id).orElseThrow()
         return invoiceService.findAllByProjectAndPaidAmountIsNotNull(project)
     }
+
+    @PostMapping("/downloadLateStartReport")
+    fun downloadLateStartReport(): ResponseEntity<ByteArrayResource> {
+        val reportBytes = excelReportService.generateLateStartReport()
+        val headers = HttpHeaders()
+        headers.add("Content-Disposition", "attachment; filename=Late_Start_Report_${LocalDate.now()}.xlsx")
+
+        return ResponseEntity.ok()
+            .headers(headers)
+            .contentLength(reportBytes.size.toLong())
+            .contentType(MediaType.parseMediaType("application/vnd.openxmlformats-officedocument.spreadsheetml.sheet"))
+            .body(ByteArrayResource(reportBytes))
+    }
+
 }
\ No newline at end of file