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 f24a20f..e02a4a8 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
@@ -1812,8 +1812,8 @@ open class ReportService(
             + " p.code, "
             + " p.name, "
             + " t.code as team, "
-            + " c.code as client, "
-            + " COALESCE(ss.code, 'N/A') as subsidiary, "
+            + " concat(c.code, ' = ', c.name) as client, "
+            + " COALESCE(concat(ss.code, ' - ', ss.name), 'N/A') as subsidiary, "
             + " p.expectedTotalFee * 0.8 as plannedBudget, "
             + " COALESCE(tns.totalBudget, 0) as actualConsumedBudget, "
             + " COALESCE(p.totalManhour, 0) as plannedManhour, "