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 3f00eea..1bb85a2 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
@@ -589,7 +589,7 @@ open class ReportService(
 
         val lastCpiCell = row.createCell(13)
         lastCpiCell.apply {
-            cellFormula = "IF(J${rowNum}=0,0,L${rowNum}/J${rowNum})"
+            cellFormula = "IF(J${rowNum+1}=0,0,L${rowNum+1}/J${rowNum+1})"
             cellStyle = boldFontCellStyle
             cellStyle.dataFormat = accountingStyle
         }
@@ -598,7 +598,7 @@ open class ReportService(
 
         val lastPCpiCell = row.createCell(14)
         lastPCpiCell.apply {
-            cellFormula = "=IF(J${rowNum}=0,0,H${rowNum}/J${rowNum})"
+            cellFormula = "IF(J${rowNum+1}=0,0,H${rowNum+1}/J${rowNum+1})"
             cellStyle = boldFontCellStyle
             cellStyle.dataFormat = accountingStyle
         }