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 42c9754..1c23451 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
@@ -44,6 +44,7 @@ open class ReportService(
     private val DATE_FORMATTER = DateTimeFormatter.ofPattern("yyyy/MM/dd")
     private val FORMATTED_TODAY = LocalDate.now().format(DATE_FORMATTER)
 
+    private val COSTANDEXPENSE_REPORT = "templates/report/AR04_Cost and Expense Report v02.xlsx"
     private val PandL_REPORT = "templates/report/AR07_Project P&L Report v02.xlsx"
     private val FINANCIAL_STATUS_REPORT = "templates/report/EX01_Financial Status Report.xlsx"
     private val PROJECT_CASH_FLOW_REPORT = "templates/report/EX02_Project Cash Flow Report.xlsx"
@@ -1986,4 +1987,87 @@ open class ReportService(
 
         return costAndExpenseList
     }
+
+    fun createCostAndExpenseWorkbook(
+        templatePath: String,
+        costAndExpenseList: List<Map<String, Any?>>,
+    ): Workbook{
+        val resource = ClassPathResource(templatePath)
+        val templateInputStream = resource.inputStream
+        val workbook: Workbook = XSSFWorkbook(templateInputStream)
+
+        val sheet = workbook.getSheetAt(0)
+        var rowNum = 0
+        rowNum = 1
+        val row1: Row = sheet.getRow(rowNum)
+        val row1Cell = row1.getCell(1)
+        row1Cell.setCellValue(LocalDate.now().format(DateTimeFormatter.ofPattern("yyyy/MM/dd")).toString())
+
+        rowNum = 6
+        for(item in costAndExpenseList){
+            val index = costAndExpenseList.indexOf(item)
+            val row: Row = sheet.getRow(rowNum) ?: sheet.createRow(rowNum)
+            val cell = row.getCell(0) ?: row.createCell(0)
+            cell.apply {
+                setCellValue(index.toDouble())
+            }
+
+            val cell1 = row.getCell(1) ?: row.createCell(1)
+            cell1.apply {
+                setCellValue(item["code"].toString())
+            }
+
+            val cell2 = row.getCell(2) ?: row.createCell(2)
+            cell2.apply {
+                setCellValue(item["description"].toString())
+            }
+
+            val cell3 = row.getCell(3) ?: row.createCell(3)
+            cell3.apply {
+                setCellValue(item["teamLead"].toString())
+            }
+
+            val cell4 = row.getCell(4) ?: row.createCell(4)
+            cell4.apply {
+                setCellValue(item["client"].toString())
+            }
+
+            val cell5 = row.getCell(5) ?: row.createCell(5)
+            val budget = item["budget"] as Double * 0.8
+            cell5.apply {
+                setCellValue(budget)
+            }
+
+            val cell6 = row.getCell(6) ?: row.createCell(6)
+            val manHoutsSpentCost = item["manhourExpenditure"] as Double
+            cell6.apply {
+                setCellValue(manHoutsSpentCost)
+            }
+
+            val cell7 = row.getCell(7) ?: row.createCell(7)
+            cell7.apply {
+                cellFormula = "F${rowNum+1}-G${rowNum+1}"
+            }
+
+            val cell8 = row.getCell(8) ?: row.createCell(8)
+            cell8.apply {
+                cellFormula = "H${rowNum+1}/G${rowNum+1}"
+            }
+            sheet.setRowBreak(rowNum++);
+        }
+
+        return workbook
+    }
+
+    fun genCostAndExpenseReport(): ByteArray{
+        val costAndExpenseList = getCostAndExpense("All")
+
+        val workbook: Workbook = createCostAndExpenseWorkbook(COSTANDEXPENSE_REPORT, costAndExpenseList)
+
+        val outputStream: ByteArrayOutputStream = ByteArrayOutputStream()
+        workbook.write(outputStream)
+        workbook.close()
+
+        return outputStream.toByteArray()
+    }
 }
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 b6be334..a23e649 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
@@ -254,4 +254,15 @@ fun downloadLateStartReport(@RequestBody @Valid request: LateStartReportRequest)
         return excelReportService.getCostAndExpense("All")
     }
 
+    @PostMapping("/costandexpenseReport")
+    @Throws(ServletRequestBindingException::class, IOException::class)
+    fun getCostAndExpenseReport(@RequestBody @Valid request: costAndExpenseRequest): ResponseEntity<Resource> {
+        println(request)
+        val reportResult: ByteArray = excelReportService.genCostAndExpenseReport()
+
+        return ResponseEntity.ok()
+            .header("filename", "Cost and Expense Report - " + LocalDate.now() + ".xlsx")
+            .body(ByteArrayResource(reportResult))
+    }
+
 }
\ No newline at end of file
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 70671a7..287e301 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
@@ -13,6 +13,12 @@ data class PandLReportRequest (
     val endMonth: String,
 )
 
+data class costAndExpenseRequest (
+    val teamId: Long,
+    val clientId: String,
+    val budgetPercentage: String,
+)
+
 data class ProjectCashFlowReportRequest (
     val projectId: Long,
     val dateType: String, // "Date", "Month"
diff --git a/src/main/resources/templates/report/AR04_Cost and Expense Report v02.xlsx b/src/main/resources/templates/report/AR04_Cost and Expense Report v02.xlsx
index cb9ba8e..889948b 100644
Binary files a/src/main/resources/templates/report/AR04_Cost and Expense Report v02.xlsx and b/src/main/resources/templates/report/AR04_Cost and Expense Report v02.xlsx differ