diff --git a/src/main/java/com/ffii/fpsms/modules/master/entity/Items.kt b/src/main/java/com/ffii/fpsms/modules/master/entity/Items.kt
index e43a217..edd98e5 100644
--- a/src/main/java/com/ffii/fpsms/modules/master/entity/Items.kt
+++ b/src/main/java/com/ffii/fpsms/modules/master/entity/Items.kt
@@ -5,6 +5,7 @@ import com.ffii.core.entity.BaseEntity
 import com.ffii.fpsms.modules.stock.entity.Inventory
 import jakarta.persistence.*
 import jakarta.validation.constraints.NotNull
+import java.math.BigDecimal
 import java.time.LocalDateTime
 
 @Entity
@@ -70,6 +71,20 @@ open class Items : BaseEntity<Long>() {
     @Column(name = "AverageUnitPrice", nullable = true, length = 255)
     open var averageUnitPrice: String? = null
 
+    /** Home currency of [averageUnitPrice]; currently always HKD. */
+    @Column(name = "homeCurrencyId")
+    open var homeCurrencyId: Long? = null
+
+    @Column(name = "purchaseCurrencyId")
+    open var purchaseCurrencyId: Long? = null
+
+    /** Latest POL price/qty in purchase currency (purchase UOM), not M18 up. */
+    @Column(name = "purchaseUnitPrice", precision = 14, scale = 4)
+    open var purchaseUnitPrice: BigDecimal? = null
+
+    @Column(name = "purchaseFxRate", precision = 14, scale = 4)
+    open var purchaseFxRate: BigDecimal? = null
+
     @Column(name = "LatestMarketUnitPrice", nullable = true)
     open var latestMarketUnitPrice: Double? = null
 
diff --git a/src/main/java/com/ffii/fpsms/modules/master/service/ItemUomService.kt b/src/main/java/com/ffii/fpsms/modules/master/service/ItemUomService.kt
index 275b80c..854bb3b 100644
--- a/src/main/java/com/ffii/fpsms/modules/master/service/ItemUomService.kt
+++ b/src/main/java/com/ffii/fpsms/modules/master/service/ItemUomService.kt
@@ -12,6 +12,7 @@ import kotlin.jvm.optionals.getOrNull
 import org.slf4j.Logger
 import org.slf4j.LoggerFactory
 import com.ffii.fpsms.modules.master.entity.ItemsRepository
+import com.ffii.fpsms.modules.master.support.ItemUomQtyConvert
 import com.ffii.fpsms.modules.stock.entity.Inventory
 import com.ffii.fpsms.modules.stock.entity.InventoryRepository
 
@@ -101,9 +102,11 @@ open class ItemUomService(
         }
     }
 
+    /** FP-MTMS Version Checklist | Functions Ref. No. 73 | v1.0.0 | 2026-09-07 */
     open fun convertPurchaseQtyToStockQty(itemId: Long, purchaseQty: BigDecimal): BigDecimal {
         val purchaseUnit = findPurchaseUnitByItemId(itemId) ?: return purchaseQty;
         val stockUnit = findStockUnitByItemId(itemId) ?: return purchaseQty;
+        if (ItemUomQtyConvert.sameUomConversionId(purchaseUnit.uom?.id, stockUnit.uom?.id)) return purchaseQty
         val one = BigDecimal.ONE;
 
         // IMPORTANT:
@@ -123,12 +126,14 @@ open class ItemUomService(
     }
 
     /**
+     * FP-MTMS Version Checklist | Functions Ref. No. 73 | v1.0.0 | 2026-09-07
      * Convert purchase qty -> stock qty (PO display / acceptedQty calculation)
      * with round-down to integer stock qty.
      */
     open fun convertPurchaseQtyToStockQtyRoundDown(itemId: Long, purchaseQty: BigDecimal): BigDecimal {
         val purchaseUnit = findPurchaseUnitByItemId(itemId) ?: return purchaseQty
         val stockUnit = findStockUnitByItemId(itemId) ?: return purchaseQty
+        if (ItemUomQtyConvert.sameUomConversionId(purchaseUnit.uom?.id, stockUnit.uom?.id)) return purchaseQty
         val one = BigDecimal.ONE
 
         // Use high precision for intermediate steps, and round down only at the end.
@@ -145,10 +150,14 @@ open class ItemUomService(
         return stockQty.setScale(0, RoundingMode.DOWN)
     }
 
-    /** Inverse of convertPurchaseQtyToStockQty: stock qty -> purchase qty (for PO-origin StockInLine display). */
+    /**
+     * FP-MTMS Version Checklist | Functions Ref. No. 73 | v1.0.0 | 2026-09-07
+     * Inverse of convertPurchaseQtyToStockQty: stock qty -> purchase qty (for PO-origin StockInLine display).
+     */
     open fun convertStockQtyToPurchaseQty(itemId: Long, stockQty: BigDecimal): BigDecimal {
         val purchaseUnit = findPurchaseUnitByItemId(itemId) ?: return stockQty
         val stockUnit = findStockUnitByItemId(itemId) ?: return stockQty
+        if (ItemUomQtyConvert.sameUomConversionId(stockUnit.uom?.id, purchaseUnit.uom?.id)) return stockQty
         val one = BigDecimal.ONE
         val calcScale = 10
 
@@ -164,12 +173,14 @@ open class ItemUomService(
     }
 
     /**
+     * FP-MTMS Version Checklist | Functions Ref. No. 73 | v1.0.0 | 2026-09-07
      * Convert source quantity from a specific UOM to this item's purchase unit quantity.
      * Returns source qty when source/purchase unit mapping is not found.
      */
     open fun convertQtyToPurchaseQty(itemId: Long, uomId: Long, sourceQty: BigDecimal): BigDecimal {
         val sourceItemUom = findFirstByItemIdAndUomId(itemId, uomId) ?: return sourceQty
         val purchaseUnit = findPurchaseUnitByItemId(itemId) ?: return sourceQty
+        if (ItemUomQtyConvert.sameUomConversionId(uomId, purchaseUnit.uom?.id)) return sourceQty
         val one = BigDecimal.ONE
         val calcScale = 10
 
@@ -184,10 +195,12 @@ open class ItemUomService(
         return purchaseQty.setScale(0, RoundingMode.UP)
     }
 
+    /** FP-MTMS Version Checklist | Functions Ref. No. 73 | v1.0.0 | 2026-09-07 */
     open fun convertQtyToStockQty(itemId: Long, uomId: Long, sourceQty: BigDecimal): BigDecimal {
         val itemUom = findFirstByItemIdAndUomId(itemId, uomId) ?: return sourceQty;
 
         val stockUnit = findStockUnitByItemId(itemId) ?: return BigDecimal.ZERO;
+        if (ItemUomQtyConvert.sameUomConversionId(uomId, stockUnit.uom?.id)) return sourceQty
         val one = BigDecimal.ONE;
 
         val calcScale = 10
@@ -204,12 +217,14 @@ open class ItemUomService(
     }
 
     /**
+     * FP-MTMS Version Checklist | Functions Ref. No. 73 | v1.0.0 | 2026-09-07
      * Convert source quantity from a specific UOM to this item's stock quantity.
      * Same as convertQtyToStockQty but rounds down the final stock qty to integer.
      */
     open fun convertQtyToStockQtyRoundDown(itemId: Long, uomId: Long, sourceQty: BigDecimal): BigDecimal {
         val itemUom = findFirstByItemIdAndUomId(itemId, uomId) ?: return sourceQty
         val stockUnit = findStockUnitByItemId(itemId) ?: return BigDecimal.ZERO
+        if (ItemUomQtyConvert.sameUomConversionId(uomId, stockUnit.uom?.id)) return sourceQty
         val one = BigDecimal.ONE
         val calcScale = 10
 
@@ -241,12 +256,14 @@ open class ItemUomService(
     }
 
     /**
+     * FP-MTMS Version Checklist | Functions Ref. No. 73 | v1.0.0 | 2026-09-07
      * Convert purchase qty -> stock qty and keep decimal precision.
      * Used for PO flows where decimal quantity must be preserved.
      */
     open fun convertPurchaseQtyToStockQtyPrecise(itemId: Long, purchaseQty: BigDecimal): BigDecimal {
         val purchaseUnit = findPurchaseUnitByItemId(itemId) ?: return purchaseQty
         val stockUnit = findStockUnitByItemId(itemId) ?: return purchaseQty
+        if (ItemUomQtyConvert.sameUomConversionId(purchaseUnit.uom?.id, stockUnit.uom?.id)) return purchaseQty
         val one = BigDecimal.ONE
         val calcScale = 10
 
@@ -262,12 +279,14 @@ open class ItemUomService(
     }
 
     /**
+     * FP-MTMS Version Checklist | Functions Ref. No. 73 | v1.0.0 | 2026-09-07
      * Convert qty from a specific UOM -> stock qty and keep decimal precision.
      * Used for PO (M18 UOM) conversion where round-down is not allowed.
      */
     open fun convertQtyToStockQtyPrecise(itemId: Long, uomId: Long, sourceQty: BigDecimal): BigDecimal {
         val itemUom = findFirstByItemIdAndUomId(itemId, uomId) ?: return sourceQty
         val stockUnit = findStockUnitByItemId(itemId) ?: return BigDecimal.ZERO
+        if (ItemUomQtyConvert.sameUomConversionId(uomId, stockUnit.uom?.id)) return sourceQty
         val one = BigDecimal.ONE
         val calcScale = 10
 
@@ -283,11 +302,16 @@ open class ItemUomService(
     }
 
     /**
+     * FP-MTMS Version Checklist | Functions Ref. No. 73 | v1.0.0 | 2026-09-07
      * Convert quantity from [uomId] (must exist on `item_uom` for [itemId]) to the item's **base unit** quantity.
      * Returns null when no `item_uom` row links the item to that UOM.
      */
     open fun convertQtyToBaseQtyPrecise(itemId: Long, uomId: Long, sourceQty: BigDecimal): BigDecimal? {
         val itemUom = findFirstByItemIdAndUomId(itemId, uomId) ?: return null
+        val baseUnit = findBaseUnitByItemId(itemId)
+        if (ItemUomQtyConvert.sameUomConversionId(uomId, baseUnit?.uom?.id)) {
+            return sourceQty.stripTrailingZeros()
+        }
         val one = BigDecimal.ONE
         val calcScale = 10
         return sourceQty
@@ -346,6 +370,7 @@ open class ItemUomService(
     }
 
 
+    /** FP-MTMS Version Checklist | Functions Ref. No. 73 | v1.0.0 | 2026-09-07 */
     open fun convertUomByItem(request: ConvertUomByItemRequest): ConvertUomByItemResponse {
         // Special case: Direct conversion from KG (784) to gram (4) or vice versa
         // This handles cases where ItemUom records might not exist
@@ -440,6 +465,15 @@ open class ItemUomService(
             ?: throw IllegalArgumentException(
                 "Target ItemUom not found for items.code=$itemCode, targetUnit=${request.targetUnit}"
             )
+        val uomConversion = targetItemUom.uom
+            ?: throw IllegalArgumentException("Target UomConversion not found for target ItemUom")
+        if (ItemUomQtyConvert.sameUomConversionId(request.uomId, uomConversion.id)) {
+            return ConvertUomByItemResponse(
+                newQty = request.qty,
+                udfudesc = uomConversion.udfudesc,
+                udfShortDesc = uomConversion.udfShortDesc
+            )
+        }
         // Convert quantity using ratioN/ratioD via base unit
         val one = BigDecimal.ONE
         val sourceRatioN = sourceItemUom.ratioN ?: one
@@ -453,10 +487,6 @@ open class ItemUomService(
         // Convert base to target: baseQty * ratioD / ratioN
         val newQty = baseQty.multiply(targetRatioD).divide(targetRatioN, 2, RoundingMode.UP)
     
-        // Get UomConversion from target ItemUom
-        val uomConversion = targetItemUom.uom
-            ?: throw IllegalArgumentException("Target UomConversion not found for target ItemUom")
-    
         return ConvertUomByItemResponse(
             newQty = newQty,
             udfudesc = uomConversion.udfudesc,
diff --git a/src/main/java/com/ffii/fpsms/modules/master/service/ItemsService.kt b/src/main/java/com/ffii/fpsms/modules/master/service/ItemsService.kt
index 452bd0a..c1ff545 100644
--- a/src/main/java/com/ffii/fpsms/modules/master/service/ItemsService.kt
+++ b/src/main/java/com/ffii/fpsms/modules/master/service/ItemsService.kt
@@ -8,6 +8,7 @@ import com.ffii.fpsms.modules.master.web.models.ItemQc
 import com.ffii.fpsms.modules.master.web.models.ItemWithQcResponse
 import com.ffii.fpsms.modules.master.web.models.MessageResponse
 import com.ffii.fpsms.modules.master.web.models.NewItemRequest
+import com.ffii.fpsms.modules.master.support.ItemAveragePriceFx
 import org.springframework.stereotype.Service
 import org.springframework.transaction.annotation.Transactional
 import java.io.IOException
@@ -62,13 +63,13 @@ open class ItemsService(
     @Lazy private val stockInService: StockInService,
     private val stockInRepository: StockInRepository,
     private val stockTakeLineService: StockTakeLineService,
-    @Lazy private val itemUomService: ItemUomService,
     private val stockInLineService: StockInLineService,
     private val stockInLineRepository: StockInLineRepository,
     private val inventoryLotLineRepository: InventoryLotLineRepository,
     private val inventoryLotRepository: InventoryLotRepository,
     private val bagRepository: BagRepository,
     private val itemsQcCategoryMappingRepository: ItemsQcCategoryMappingRepository,
+    private val itemAveragePriceFx: ItemAveragePriceFx,
 ): AbstractBaseEntityService<Items, Long, ItemsRepository>(jdbcDao, itemsRepository) {
 
     private val excelImportPath: String = System.getProperty("user.home") + "/Downloads/StockTakeImport/"
@@ -429,47 +430,193 @@ open class ItemsService(
     }
 
     /**
-     * Incremental update of AverageUnitPrice for the given items only.
-     * Recomputes weighted average (SUM(up*qty)/SUM(qty)) from purchase_order_line
-     * where po.orderDate >= '2026-01-01', then updates items.AverageUnitPrice.
-     * Items with no qualifying PO lines get AverageUnitPrice = null.
+     * FP-MTMS Version Checklist | Functions Ref. No. 72 | v1.0.0 | 2026-09-07
+     * Weighted average unit cost in **HKD per stock unit**.
+     * SUM(lineAmtForeign * fx) / SUM(qty converted to stock UOM).
+     * FX: `local` hardcoded rates, or `m18` per-PO [purchase_order.exchangeRate].
+     * Items with no qualifying 2026-01-01+ PO lines get AverageUnitPrice = null.
      */
     @Transactional
     open fun updateAverageUnitPriceForItems(itemIds: Set<Long>) {
         if (itemIds.isEmpty()) return
-        val idList = itemIds.toList()
-        val args = mapOf("itemIds" to idList)
-        val avgSql = """
-            SELECT pol.itemId AS itemId,
-                ROUND(CAST(SUM(pol.up * pol.qty) / NULLIF(SUM(pol.qty), 0) AS DECIMAL(14,2)), 2) AS avgUp
-            FROM purchase_order_line pol
-            JOIN purchase_order po ON po.id = pol.purchaseOrderId AND po.deleted = false
-            WHERE pol.itemId IN (:itemIds) AND pol.deleted = false
-                AND po.orderDate >= '2026-01-01'
-                AND pol.up IS NOT NULL AND pol.qty > 0
-            GROUP BY pol.itemId
-        """.trimIndent()
-        val rows = jdbcDao.queryForList(avgSql, args)
-        val avgByItem = rows.mapNotNull { row ->
-            val id = (row["itemId"] as? Number)?.toLong() ?: return@mapNotNull null
-            val avg = row["avgUp"] as? BigDecimal ?: return@mapNotNull null
-            id to avg.toPlainString()
-        }.toMap()
-        // Use JDBC UPDATE instead of load+save: avoids ObjectOptimisticLockingFailureException when the same
-        // Items row was already updated earlier in this transaction (e.g. M18 PO sync) or concurrently.
-        idList.forEach { itemId ->
-            val avg = avgByItem[itemId]
-            jdbcDao.executeUpdate(
-                """
-                UPDATE items
-                SET AverageUnitPrice = :avg,
-                    modified = NOW(),
-                    version = version + 1
-                WHERE id = :id AND deleted = 0
-                """.trimIndent(),
-                mapOf("avg" to avg, "id" to itemId),
-            )
+        jdbcDao.executeUpdate(
+            averageUnitPriceUpdateSql(itemIdFilter = true),
+            mapOf("itemIds" to itemIds.toList()),
+        )
+    }
+
+    /** FP-MTMS Version Checklist | Functions Ref. No. 72 | v1.0.0 | 2026-09-07 */
+    @Transactional
+    open fun recalculateAllAverageUnitPrices(): Int {
+        val started = System.currentTimeMillis()
+        logger.info("recalculateAllAverageUnitPrices start")
+        val updated = jdbcDao.executeUpdate(
+            averageUnitPriceUpdateSql(itemIdFilter = false),
+            emptyMap<String, Any>(),
+        )
+        logger.info("recalculateAllAverageUnitPrices updated $updated items in ${System.currentTimeMillis() - started} ms")
+        return updated
+    }
+
+    /**
+     * One SQL: UOM conversion via `item_uom` ratios + FX CASE, then UPDATE items.
+     * Incremental (`itemIdFilter`): all given ids, null avg if no usable 2026+ PO lines.
+     * Full recalc: only items that have 2026+ PO lines (manual Case 1 prices stay).
+     */
+    private fun averageUnitPriceUpdateSql(itemIdFilter: Boolean): String {
+        val itemFilter = if (itemIdFilter) "AND pol.itemId IN (:itemIds)" else ""
+        val updateStmt = if (itemIdFilter) {
+            """
+            UPDATE items i
+            LEFT JOIN calc ON calc.itemId = i.id
+            SET
+                i.AverageUnitPrice = CAST(calc.avgUp AS CHAR),
+                i.homeCurrencyId = COALESCE(
+                    i.homeCurrencyId,
+                    (SELECT id FROM currency WHERE deleted = 0 AND UPPER(TRIM(code)) = 'HKD' LIMIT 1)
+                ),
+                i.purchaseCurrencyId = calc.latestCurrencyId,
+                i.purchaseUnitPrice = calc.latestPurchaseUnitPrice,
+                i.purchaseFxRate = calc.latestFx,
+                i.modified = NOW(),
+                i.version = i.version + 1
+            WHERE i.deleted = 0
+              AND i.id IN (:itemIds)
+            """
+        } else {
+            """
+            UPDATE items i
+            INNER JOIN qualifying q ON q.itemId = i.id
+            LEFT JOIN calc ON calc.itemId = i.id
+            SET
+                i.AverageUnitPrice = CAST(calc.avgUp AS CHAR),
+                i.homeCurrencyId = COALESCE(
+                    i.homeCurrencyId,
+                    (SELECT id FROM currency WHERE deleted = 0 AND UPPER(TRIM(code)) = 'HKD' LIMIT 1)
+                ),
+                i.purchaseCurrencyId = calc.latestCurrencyId,
+                i.purchaseUnitPrice = calc.latestPurchaseUnitPrice,
+                i.purchaseFxRate = calc.latestFx,
+                i.modified = NOW(),
+                i.version = i.version + 1
+            WHERE i.deleted = 0
+            """
         }
+        val fx = itemAveragePriceFx.fxSql("po", "c")
+        return """
+            WITH uom_one AS (
+                SELECT iu.*
+                FROM item_uom iu
+                INNER JOIN (
+                    SELECT itemId, uomId, MIN(id) AS id
+                    FROM item_uom
+                    WHERE deleted = 0
+                    GROUP BY itemId, uomId
+                ) x ON x.id = iu.id
+            ),
+            stock_one AS (
+                SELECT iu.*
+                FROM item_uom iu
+                INNER JOIN (
+                    SELECT itemId, MIN(id) AS id
+                    FROM item_uom
+                    WHERE deleted = 0 AND stockUnit = 1
+                    GROUP BY itemId
+                ) x ON x.id = iu.id
+            ),
+            line_raw AS (
+                SELECT
+                    pol.itemId,
+                    c.id AS currencyId,
+                    ($fx) AS fx,
+                    COALESCE(pol.price, pol.up * COALESCE(pol.qtyM18, pol.qty)) AS lineAmt,
+                    pol.qty AS purchaseQty,
+                    CASE
+                        WHEN so.id IS NULL THEN 0
+                        WHEN pol.qtyM18 IS NOT NULL AND pol.qtyM18 > 0 AND pol.uomIdM18 IS NOT NULL THEN
+                            CASE
+                                WHEN src.id IS NULL THEN pol.qtyM18
+                                WHEN src.uomId = so.uomId THEN pol.qtyM18
+                                ELSE pol.qtyM18
+                                    * (COALESCE(src.ratioN, 1) / COALESCE(NULLIF(src.ratioD, 0), 1))
+                                    * (COALESCE(so.ratioD, 1) / COALESCE(NULLIF(so.ratioN, 0), 1))
+                            END
+                        ELSE
+                            CASE
+                                WHEN pur.id IS NULL THEN COALESCE(pol.qty, 0)
+                                WHEN pur.uomId = so.uomId THEN COALESCE(pol.qty, 0)
+                                ELSE COALESCE(pol.qty, 0)
+                                    * (COALESCE(pur.ratioN, 1) / COALESCE(NULLIF(pur.ratioD, 0), 1))
+                                    * (COALESCE(so.ratioD, 1) / COALESCE(NULLIF(so.ratioN, 0), 1))
+                            END
+                    END AS stockQty,
+                    po.orderDate,
+                    pol.id AS polId
+                FROM purchase_order_line pol
+                JOIN purchase_order po ON po.id = pol.purchaseOrderId AND po.deleted = 0
+                LEFT JOIN currency c ON c.id = po.currencyId AND c.deleted = 0
+                LEFT JOIN uom_one src ON src.itemId = pol.itemId AND src.uomId = pol.uomIdM18
+                LEFT JOIN uom_one pur ON pur.itemId = pol.itemId AND pur.uomId = pol.uomId
+                LEFT JOIN stock_one so ON so.itemId = pol.itemId
+                WHERE pol.deleted = 0
+                  AND po.orderDate >= '2026-01-01'
+                  AND pol.up IS NOT NULL
+                  AND COALESCE(pol.qtyM18, pol.qty, 0) > 0
+                  $itemFilter
+            ),
+            line_ok AS (
+                SELECT
+                    itemId, currencyId, fx, lineAmt, purchaseQty, stockQty,
+                    ROW_NUMBER() OVER (PARTITION BY itemId ORDER BY orderDate DESC, polId DESC) AS rn
+                FROM line_raw
+                WHERE fx IS NOT NULL AND stockQty > 0 AND lineAmt IS NOT NULL
+            ),
+            qualifying AS (
+                SELECT DISTINCT itemId FROM line_raw
+            ),
+            calc AS (
+                SELECT
+                    itemId,
+                    ROUND(SUM(lineAmt * fx) / NULLIF(SUM(stockQty), 0), 4) AS avgUp,
+                    MAX(CASE WHEN rn = 1 THEN currencyId END) AS latestCurrencyId,
+                    ROUND(
+                        MAX(CASE WHEN rn = 1 THEN lineAmt / NULLIF(purchaseQty, 0) END),
+                        4
+                    ) AS latestPurchaseUnitPrice,
+                    ROUND(MAX(CASE WHEN rn = 1 THEN fx END), 4) AS latestFx
+                FROM line_ok
+                GROUP BY itemId
+            )
+            $updateStmt
+        """.trimIndent()
+    }
+
+    private fun stockUnitLabel(itemId: Long): String? {
+        val rows = jdbcDao.queryForList(
+            """
+            SELECT COALESCE(uc.udfudesc, uc.code, '') AS label
+            FROM item_uom iu
+            JOIN uom_conversion uc ON uc.id = iu.uomId
+            WHERE iu.itemId = :itemId AND iu.deleted = 0 AND iu.stockUnit = 1
+            LIMIT 1
+            """.trimIndent(),
+            mapOf("itemId" to itemId),
+        )
+        return rows.firstOrNull()?.get("label")?.toString()?.takeIf { it.isNotBlank() }
+    }
+
+    private fun lookupHkdCurrencyId(): Long? {
+        val rows = jdbcDao.queryForList(
+            """
+            SELECT id
+            FROM currency
+            WHERE deleted = 0 AND UPPER(TRIM(code)) = 'HKD'
+            LIMIT 1
+            """.trimIndent(),
+            emptyMap<String, Any>(),
+        )
+        val v = rows.firstOrNull()?.get("id") ?: return null
+        return if (v is Number) v.toLong() else v.toString().toLongOrNull()
     }
 
     /** Column headers in Chinese for market unit price template/import */
@@ -613,6 +760,7 @@ open class ItemsService(
     }
 
     // QcCheck included item
+    /** FP-MTMS Version Checklist | Functions Ref. No. 72 | v1.0.0 | 2026-09-07 */
     open fun getItem(id: Long): ItemWithQcResponse {
         val list = listOf(1, 2)
         val item = itemsRepository.findByIdAndDeletedFalse(id) ?: Items()
@@ -640,7 +788,9 @@ open class ItemsService(
         val response = ItemWithQcResponse(
             item = item,
             qcChecks = qc,
-            qcType = qcType
+            qcType = qcType,
+            averageUnitPriceEditable = true,
+            stockUnitLabel = item.id?.let { stockUnitLabel(it) },
         )
         // TODO: Return with QC items
         return response
@@ -650,6 +800,7 @@ open class ItemsService(
 //        // TODO: Return with QC items
 //        return itemsRepository.findById(id).get()
 //    }
+    /** FP-MTMS Version Checklist | Functions Ref. No. 72 | v1.0.0 | 2026-09-07 */
     @Throws(IOException::class)
     @Transactional
     open fun saveItem(request: NewItemRequest): MessageResponse {
@@ -748,6 +899,12 @@ open class ItemsService(
             request.slot?.let         { slot = it }
             request.LocationCode?.let { LocationCode = it }
         }
+        request.averageUnitPrice?.let { raw ->
+            item.averageUnitPrice = raw.trim().takeIf { it.isNotEmpty() }
+        }
+        if (item.homeCurrencyId == null) {
+            item.homeCurrencyId = lookupHkdCurrencyId()
+        }
         logger.info("saving item: $item")
         val savedItem = itemsRepository.saveAndFlush(item)
         logger.info("save success")
diff --git a/src/main/java/com/ffii/fpsms/modules/master/service/ProductionScheduleService.kt b/src/main/java/com/ffii/fpsms/modules/master/service/ProductionScheduleService.kt
index 648b174..845f70a 100644
--- a/src/main/java/com/ffii/fpsms/modules/master/service/ProductionScheduleService.kt
+++ b/src/main/java/com/ffii/fpsms/modules/master/service/ProductionScheduleService.kt
@@ -1802,9 +1802,25 @@ open class ProductionScheduleService(
                 left join purchase_order on purchase_order_line.purchaseOrderId = purchase_order.id
                 where purchase_order_line.itemId = itm.id and date(purchase_order.estimatedArrivalDate) >= date(now()) and purchase_order.completeDate is null) as purchasedQty,
                 bm.uomName,
-                (select ratioD/ratioN from item_uom where purchaseUnit = 1 and itemId = it.id and item_uom.deleted = 0
+                (select CASE
+                    WHEN item_uom.uomId = (
+                        SELECT ius2.uomId FROM item_uom ius2
+                        WHERE ius2.itemId = item_uom.itemId AND ius2.stockUnit = 1 AND ius2.deleted = 0
+                        LIMIT 1
+                    ) THEN 1
+                    ELSE ratioD/ratioN
+                 END from item_uom where purchaseUnit = 1 and itemId = it.id and item_uom.deleted = 0
                     ) as purchaseRatio,
-				(select ceil(ratioD/ratioN*sum(bm.qty * psl.batchNeed)) from item_uom where purchaseUnit = 1 and itemId = it.id and item_uom.deleted = 0
+				(select ceil(
+                    CASE
+                        WHEN item_uom.uomId = (
+                            SELECT ius2.uomId FROM item_uom ius2
+                            WHERE ius2.itemId = item_uom.itemId AND ius2.stockUnit = 1 AND ius2.deleted = 0
+                            LIMIT 1
+                        ) THEN SUM(bm.qty * psl.batchNeed)
+                        ELSE ratioD/ratioN*SUM(bm.qty * psl.batchNeed)
+                    END
+                ) from item_uom where purchaseUnit = 1 and itemId = it.id and item_uom.deleted = 0
                     ) as purchaseQtyNeed,
                 (select code from item_uom 
                 left join uom_conversion on item_uom.uomId = uom_conversion.id
@@ -1869,10 +1885,23 @@ open class ProductionScheduleService(
                     itm.code AS matCode,
                     itm.name AS matName,
                     COALESCE(uomM18.code, uomP.code) AS uom,
-                    ceil((iv.onHandQty * (itsm.ratioN / itsm.ratioD))  * (COALESCE(ium18.ratioD, itum.ratioD) / COALESCE(ium18.ratioN, itum.ratioN))) as onHandQty,
-                    ceil((iv.unavailableQty * (itsm.ratioN / itsm.ratioD))  * (COALESCE(ium18.ratioD, itum.ratioD) / COALESCE(ium18.ratioN, itum.ratioN))) as unavailableQty,
+                    CASE
+                        WHEN itsm.uomId IS NOT NULL AND itsm.uomId = COALESCE(ium18.uomId, itum.uomId)
+                        THEN ceil(COALESCE(iv.onHandQty, 0))
+                        ELSE ceil((iv.onHandQty * (itsm.ratioN / itsm.ratioD))  * (COALESCE(ium18.ratioD, itum.ratioD) / COALESCE(ium18.ratioN, itum.ratioN)))
+                    END as onHandQty,
+                    CASE
+                        WHEN itsm.uomId IS NOT NULL AND itsm.uomId = COALESCE(ium18.uomId, itum.uomId)
+                        THEN ceil(COALESCE(iv.unavailableQty, 0))
+                        ELSE ceil((iv.unavailableQty * (itsm.ratioN / itsm.ratioD))  * (COALESCE(ium18.ratioD, itum.ratioD) / COALESCE(ium18.ratioN, itum.ratioN)))
+                    END as unavailableQty,
                     COALESCE((
-                        SELECT ceil(SUM(pol.qty * (itum.ratioN / itum.ratioD) * (COALESCE(ium18.ratioD, itum.ratioD) / COALESCE(ium18.ratioN, itum.ratioN))))
+                        SELECT ceil(SUM(
+                            CASE
+                                WHEN itum.uomId IS NOT NULL AND itum.uomId = COALESCE(ium18.uomId, itum.uomId) THEN pol.qty
+                                ELSE pol.qty * (itum.ratioN / itum.ratioD) * (COALESCE(ium18.ratioD, itum.ratioD) / COALESCE(ium18.ratioN, itum.ratioN))
+                            END
+                        ))
                         FROM purchase_order_line pol
                         JOIN purchase_order po ON pol.purchaseOrderId = po.id
                         WHERE pol.itemId = itm.id
@@ -1880,7 +1909,14 @@ open class ProductionScheduleService(
                         AND po.completeDate IS NULL
                     ), 0) AS purchasedQty,
                     DATE(ps.produceAt) AS produceDate,
-                    ceil( SUM(bm.baseQty * psl.batchNeed) * (COALESCE(ium18.ratioD, itum.ratioD) / COALESCE(ium18.ratioN, itum.ratioN)) ) AS qtyNeeded
+                    ceil(
+                        CASE
+                            WHEN COALESCE(ium18.uomId, itum.uomId) IS NOT NULL
+                             AND COALESCE(ium18.uomId, itum.uomId) = itsm.uomId
+                            THEN SUM(bm.baseQty * psl.batchNeed)
+                            ELSE SUM(bm.baseQty * psl.batchNeed) * (COALESCE(ium18.ratioD, itum.ratioD) / COALESCE(ium18.ratioN, itum.ratioN))
+                        END
+                    ) AS qtyNeeded
                 FROM production_schedule_line psl
                 JOIN production_schedule ps ON psl.prodScheduleId = ps.id
                 JOIN items it ON psl.itemId = it.id
diff --git a/src/main/java/com/ffii/fpsms/modules/master/support/HomeFxRates.kt b/src/main/java/com/ffii/fpsms/modules/master/support/HomeFxRates.kt
new file mode 100644
index 0000000..2b5dcee
--- /dev/null
+++ b/src/main/java/com/ffii/fpsms/modules/master/support/HomeFxRates.kt
@@ -0,0 +1,35 @@
+package com.ffii.fpsms.modules.master.support
+
+import java.math.BigDecimal
+import java.math.RoundingMode
+
+/**
+ * V1 (`fx-source=local`) HKD rates. V2 reads [purchase_order.exchangeRate] from M18.
+ * JPY: 1 HKD = 20.35 JPY.
+ */
+object HomeFxRates {
+    const val HOME = "HKD"
+
+    private val jpyToHkd: BigDecimal =
+        BigDecimal.ONE.divide(BigDecimal("20.35"), 10, RoundingMode.HALF_UP)
+
+    val toHkd: Map<String, BigDecimal> = mapOf(
+        "HKD" to BigDecimal.ONE,
+        "USD" to BigDecimal("7.7823"),
+        "RMB" to BigDecimal("1.1700"),
+        "CNY" to BigDecimal("1.1700"),
+        "JPY" to jpyToHkd,
+    )
+
+    /** SQL fragment: local FX to HKD from a currency-code expression. */
+    fun localFxSql(currencyCodeExpr: String): String = """
+        CASE UPPER(TRIM(COALESCE($currencyCodeExpr, '')))
+            WHEN 'HKD' THEN 1
+            WHEN 'USD' THEN 7.7823
+            WHEN 'RMB' THEN 1.1700
+            WHEN 'CNY' THEN 1.1700
+            WHEN 'JPY' THEN (1 / 20.35)
+            ELSE NULL
+        END
+    """.trimIndent()
+}
diff --git a/src/main/java/com/ffii/fpsms/modules/master/support/ItemAveragePriceFx.kt b/src/main/java/com/ffii/fpsms/modules/master/support/ItemAveragePriceFx.kt
new file mode 100644
index 0000000..ade74eb
--- /dev/null
+++ b/src/main/java/com/ffii/fpsms/modules/master/support/ItemAveragePriceFx.kt
@@ -0,0 +1,37 @@
+package com.ffii.fpsms.modules.master.support
+
+import org.springframework.beans.factory.annotation.Value
+import org.springframework.stereotype.Component
+import java.math.BigDecimal
+
+@Component
+open class ItemAveragePriceFx(
+    @Value("\${fpsms.item-average-price.fx-source:local}")
+    private val fxSource: String,
+) {
+    fun isM18Source(): Boolean = fxSource.equals("m18", ignoreCase = true)
+
+    fun resolveRate(currencyCode: String?, poExchangeRate: BigDecimal?): BigDecimal? {
+        val code = currencyCode?.trim()?.uppercase().orEmpty()
+        if (isM18Source()) {
+            if (poExchangeRate != null) return poExchangeRate
+            return if (code == HomeFxRates.HOME) BigDecimal.ONE else null
+        }
+        if (code.isEmpty()) return null
+        return HomeFxRates.toHkd[code]
+    }
+
+    /** SQL for FX to HKD; aliases [po] and [c] (currency). */
+    fun fxSql(po: String = "po", currency: String = "c"): String {
+        if (isM18Source()) {
+            return """
+                CASE
+                    WHEN $po.exchangeRate IS NOT NULL THEN $po.exchangeRate
+                    WHEN UPPER(TRIM(COALESCE($currency.code, ''))) = '${HomeFxRates.HOME}' THEN 1
+                    ELSE NULL
+                END
+            """.trimIndent()
+        }
+        return HomeFxRates.localFxSql("$currency.code")
+    }
+}
diff --git a/src/main/java/com/ffii/fpsms/modules/master/support/ItemUomQtyConvert.kt b/src/main/java/com/ffii/fpsms/modules/master/support/ItemUomQtyConvert.kt
new file mode 100644
index 0000000..5056b3e
--- /dev/null
+++ b/src/main/java/com/ffii/fpsms/modules/master/support/ItemUomQtyConvert.kt
@@ -0,0 +1,13 @@
+package com.ffii.fpsms.modules.master.support
+
+/**
+ * Same-[com.ffii.fpsms.modules.master.entity.UomConversion] skip for qty conversion.
+ * When source and target share a `uom_conversion.id`, do not apply `item_uom` ratioN/ratioD
+ * (those ratios can be spec numbers such as 350g, not a 1:1 identity).
+ */
+object ItemUomQtyConvert {
+    /** FP-MTMS Version Checklist | Functions Ref. No. 73 | v1.0.0 | 2026-09-07 */
+    fun sameUomConversionId(sourceUomId: Long?, targetUomId: Long?): Boolean {
+        return sourceUomId != null && targetUomId != null && sourceUomId == targetUomId
+    }
+}
diff --git a/src/main/java/com/ffii/fpsms/modules/master/web/ItemsController.kt b/src/main/java/com/ffii/fpsms/modules/master/web/ItemsController.kt
index 5b83ade..0bdbd39 100644
--- a/src/main/java/com/ffii/fpsms/modules/master/web/ItemsController.kt
+++ b/src/main/java/com/ffii/fpsms/modules/master/web/ItemsController.kt
@@ -195,6 +195,13 @@ fun getItemsWithDetailsByPage(request: HttpServletRequest): RecordsRes<Map<Strin
     return RecordsRes(paginatedList, fullList.size)
 }
 
+    /** FP-MTMS Version Checklist | Functions Ref. No. 72 | v1.0.0 | 2026-09-07 */
+    @PostMapping("/averageUnitPrice/recalculate")
+    fun recalculateAverageUnitPrices(): Map<String, Any> {
+        val updated = itemsService.recalculateAllAverageUnitPrices()
+        return mapOf("updatedItemCount" to updated)
+    }
+
     @GetMapping("/marketUnitPrice/template")
     fun downloadMarketUnitPriceTemplate(): ResponseEntity<ByteArray> {
         val bytes = itemsService.generateMarketUnitPriceTemplate()
diff --git a/src/main/java/com/ffii/fpsms/modules/master/web/models/ItemWithQcResponse.kt b/src/main/java/com/ffii/fpsms/modules/master/web/models/ItemWithQcResponse.kt
index 9921053..61f9670 100644
--- a/src/main/java/com/ffii/fpsms/modules/master/web/models/ItemWithQcResponse.kt
+++ b/src/main/java/com/ffii/fpsms/modules/master/web/models/ItemWithQcResponse.kt
@@ -16,5 +16,7 @@ data class ItemQc(
 data class ItemWithQcResponse(
     val item: Items,
     val qcChecks: List<ItemQc>,
-    val qcType: String? = null
+    val qcType: String? = null,
+    val averageUnitPriceEditable: Boolean = false,
+    val stockUnitLabel: String? = null,
 )
diff --git a/src/main/java/com/ffii/fpsms/modules/master/web/models/NewItemRequest.kt b/src/main/java/com/ffii/fpsms/modules/master/web/models/NewItemRequest.kt
index 59aec0e..b0edcb3 100644
--- a/src/main/java/com/ffii/fpsms/modules/master/web/models/NewItemRequest.kt
+++ b/src/main/java/com/ffii/fpsms/modules/master/web/models/NewItemRequest.kt
@@ -54,6 +54,8 @@ data class NewItemRequest(
     val isFee: Boolean?,
     val isBag: Boolean?,
     val qcType: String?,
+    /** HKD per stock unit. Only applied on save when the item has no qualifying 2026 PO. */
+    val averageUnitPrice: String? = null,
 //    val type: List<NewTypeRequest>?,
 //    val uom: List<NewUomRequest>?,
 //    val weightUnit: List<NewWeightUnitRequest>?,
diff --git a/src/main/java/com/ffii/fpsms/modules/pickOrder/service/PickExecutionIssueService.kt b/src/main/java/com/ffii/fpsms/modules/pickOrder/service/PickExecutionIssueService.kt
index f165f96..d88f2dd 100644
--- a/src/main/java/com/ffii/fpsms/modules/pickOrder/service/PickExecutionIssueService.kt
+++ b/src/main/java/com/ffii/fpsms/modules/pickOrder/service/PickExecutionIssueService.kt
@@ -1814,24 +1814,28 @@ open fun getBadItemOnlyList(): List<PickExecutionIssue> {
     return pickExecutionIssueRepository.findBadItemOnlyList(IssueCategory.lot_issue)
 }
 
+/** FP-MTMS Version Checklist | Functions Ref. No. 75 | v1.0.0 | 2026-09-07 */
 open fun getExpiryItemList(
-    expiryDate: LocalDate? = null,
     itemCode: String? = null,
     itemName: String? = null,
+    lotNo: String? = null,
 ): List<ExpiryItemResponse> {
     val today = LocalDate.now()
+    val untilDate = today.plusDays(7)
     val normalizedItemCode = itemCode?.trim()?.takeIf { it.isNotEmpty() }
     val normalizedItemName = itemName?.trim()?.takeIf { it.isNotEmpty() }
+    val normalizedLotNo = lotNo?.trim()?.takeIf { it.isNotEmpty() }
     val lotLines = inventoryLotLineRepository.findExpiredItems(
-        today = today,
-        expiryDate = expiryDate,
+        untilDate = untilDate,
         itemCode = normalizedItemCode,
         itemName = normalizedItemName,
+        lotNo = normalizedLotNo,
     )
     
     return lotLines.map { lotLine ->
         val lot = lotLine.inventoryLot
         val item = lot?.item // Get item from inventoryLot
+        val expiry = lot?.expiryDate
         ExpiryItemResponse(
             id = lotLine.id ?: 0L,
             itemId = item?.id ?: 0L,
@@ -1840,8 +1844,10 @@ open fun getExpiryItemList(
             lotId = lot?.id ?: 0L,
             lotNo = lot?.lotNo,
             storeLocation = lotLine.warehouse?.code, // Construct from warehouse
-            expiryDate = lot?.expiryDate,
-            remainingQty = (lotLine.inQty ?: BigDecimal.ZERO).subtract(lotLine.outQty ?: BigDecimal.ZERO)
+            expiryDate = expiry,
+            remainingQty = (lotLine.inQty ?: BigDecimal.ZERO).subtract(lotLine.outQty ?: BigDecimal.ZERO),
+            uomDesc = lotLine.stockUom?.uom?.udfudesc,
+            canHandle = expiry != null && !expiry.isAfter(today),
         )
     }
 }
@@ -1993,6 +1999,7 @@ open fun submitBadItem(request: SubmitIssueRequest): MessageResponse {
     }
 }
 
+/** FP-MTMS Version Checklist | Functions Ref. No. 75 | v1.0.0 | 2026-09-07 */
 @Transactional(rollbackFor = [Exception::class])
 open fun submitExpiryItem(request: SubmitExpiryRequest): MessageResponse {
     try {
@@ -2011,7 +2018,7 @@ open fun submitExpiryItem(request: SubmitExpiryRequest): MessageResponse {
         val lot = lotLine.inventoryLot
         val today = LocalDate.now()
         
-        if (lot?.expiryDate == null || !lot.expiryDate!!.isBefore(today)) {
+        if (lot?.expiryDate == null || lot.expiryDate!!.isAfter(today)) {
             return MessageResponse(
                 id = null,
                 name = "Error",
@@ -2201,6 +2208,7 @@ open fun batchSubmitBadItem(request: BatchSubmitIssueRequest): MessageResponse {
     }
 }
 // Fix batchSubmitExpiryItem method (around line 945):
+/** FP-MTMS Version Checklist | Functions Ref. No. 75 | v1.0.0 | 2026-09-07 */
 @Transactional(rollbackFor = [Exception::class])
 open fun batchSubmitExpiryItem(request: BatchSubmitExpiryRequest): MessageResponse {
     try {
@@ -2209,8 +2217,8 @@ open fun batchSubmitExpiryItem(request: BatchSubmitExpiryRequest): MessageRespon
                 val lot = it.inventoryLot
                 val today = LocalDate.now()
                 lot?.expiryDate != null &&
-                lot.expiryDate!!.isBefore(today) &&
-                (it.inQty ?: BigDecimal.ZERO) != (it.outQty ?: BigDecimal.ZERO)
+                lot.expiryDate!!.let { !it.isAfter(today) } &&
+                (it.inQty ?: BigDecimal.ZERO) > (it.outQty ?: BigDecimal.ZERO)
             }
 
         if (lotLines.isEmpty()) {
diff --git a/src/main/java/com/ffii/fpsms/modules/pickOrder/web/PickExecutionIssueController.kt b/src/main/java/com/ffii/fpsms/modules/pickOrder/web/PickExecutionIssueController.kt
index 3447764..ff34742 100644
--- a/src/main/java/com/ffii/fpsms/modules/pickOrder/web/PickExecutionIssueController.kt
+++ b/src/main/java/com/ffii/fpsms/modules/pickOrder/web/PickExecutionIssueController.kt
@@ -6,9 +6,7 @@ import com.ffii.fpsms.modules.pickOrder.entity.PickExecutionIssue
 import com.ffii.fpsms.modules.pickOrder.enums.PickExecutionIssueEnum
 import com.ffii.fpsms.modules.pickOrder.service.PickExecutionIssueService  //  修复导入路径
 import com.ffii.fpsms.modules.pickOrder.web.models.*
-import org.springframework.format.annotation.DateTimeFormat
 import org.springframework.web.bind.annotation.*
-import java.time.LocalDate
 
 
 @RestController
@@ -66,16 +64,17 @@ class PickExecutionIssueController(
         return pickExecutionIssueService.getBadItemList(issueCategory)
     }
 
+    /** FP-MTMS Version Checklist | Functions Ref. No. 75 | v1.0.0 | 2026-09-07 */
 @GetMapping("/issues/expiryItem")
 fun getExpiryItemIssues(
-    @RequestParam(required = false) @DateTimeFormat(iso = DateTimeFormat.ISO.DATE) expiryDate: LocalDate?,
     @RequestParam(required = false) itemCode: String?,
     @RequestParam(required = false) itemName: String?,
+    @RequestParam(required = false) lotNo: String?,
 ): List<ExpiryItemResponse> {
     return pickExecutionIssueService.getExpiryItemList(
-        expiryDate = expiryDate,
         itemCode = itemCode,
         itemName = itemName,
+        lotNo = lotNo,
     )
 }
 
@@ -99,11 +98,13 @@ fun batchSubmitBadItem(@RequestBody request: BatchSubmitIssueRequest): MessageRe
     return pickExecutionIssueService.batchSubmitBadItem(request)
 }
 
+    /** FP-MTMS Version Checklist | Functions Ref. No. 75 | v1.0.0 | 2026-09-07 */
 @PostMapping("/submitExpiryItem")
 fun submitExpiryItem(@RequestBody request: SubmitExpiryRequest): MessageResponse {
     return pickExecutionIssueService.submitExpiryItem(request)
 }
 
+    /** FP-MTMS Version Checklist | Functions Ref. No. 75 | v1.0.0 | 2026-09-07 */
 @PostMapping("/batchSubmitExpiryItem")
 fun batchSubmitExpiryItem(@RequestBody request: BatchSubmitExpiryRequest): MessageResponse {
     return pickExecutionIssueService.batchSubmitExpiryItem(request)
diff --git a/src/main/java/com/ffii/fpsms/modules/pickOrder/web/models/SubmitIssueRequest.kt b/src/main/java/com/ffii/fpsms/modules/pickOrder/web/models/SubmitIssueRequest.kt
index d1f67f4..049dd15 100644
--- a/src/main/java/com/ffii/fpsms/modules/pickOrder/web/models/SubmitIssueRequest.kt
+++ b/src/main/java/com/ffii/fpsms/modules/pickOrder/web/models/SubmitIssueRequest.kt
@@ -31,6 +31,9 @@ data class ExpiryItemResponse(
     val storeLocation: String?,
     val expiryDate: LocalDate?,
     val remainingQty: BigDecimal,
+    val uomDesc: String?,
+    /** True when expiryDate is today or earlier. */
+    val canHandle: Boolean,
 )
 data class LotIssueDetailRequest(
     val lotId: Long,
diff --git a/src/main/java/com/ffii/fpsms/modules/purchaseOrder/entity/PurchaseOrder.kt b/src/main/java/com/ffii/fpsms/modules/purchaseOrder/entity/PurchaseOrder.kt
index 05e9254..1da676c 100644
--- a/src/main/java/com/ffii/fpsms/modules/purchaseOrder/entity/PurchaseOrder.kt
+++ b/src/main/java/com/ffii/fpsms/modules/purchaseOrder/entity/PurchaseOrder.kt
@@ -11,6 +11,7 @@ import com.ffii.fpsms.modules.purchaseOrder.enums.PurchaseOrderTypeConverter
 import jakarta.persistence.*
 import jakarta.validation.constraints.NotNull
 import jakarta.validation.constraints.Size
+import java.math.BigDecimal
 import java.time.LocalDateTime
 
 @Entity
@@ -52,6 +53,10 @@ open class PurchaseOrder : BaseEntity<Long>() {
     @JoinColumn(name = "currencyId")
     open var currency: Currency? = null
 
+    /** MPO FX to HKD. Null in local-rate mode until M18 sends it. */
+    @Column(name = "exchangeRate", precision = 14, scale = 4)
+    open var exchangeRate: BigDecimal? = null
+
     @NotNull
     @ManyToOne
     @JoinColumn(name = "m18DataLogId", nullable = false)
diff --git a/src/main/java/com/ffii/fpsms/modules/report/service/ItemQcFailReportService.kt b/src/main/java/com/ffii/fpsms/modules/report/service/ItemQcFailReportService.kt
index fc2d1b6..98c4b46 100644
--- a/src/main/java/com/ffii/fpsms/modules/report/service/ItemQcFailReportService.kt
+++ b/src/main/java/com/ffii/fpsms/modules/report/service/ItemQcFailReportService.kt
@@ -75,6 +75,8 @@ open class ItemQcFailReportService(
                 TRIM(TRAILING '.' FROM TRIM(TRAILING '0' FROM FORMAT(
                   COALESCE(
                     CASE WHEN sil.purchaseOrderLineId IS NOT NULL
+                         THEN sil.acceptedQty
+                         WHEN iu_purchase.uomId IS NOT NULL AND iu_purchase.uomId = iu.uomId
                          THEN sil.acceptedQty
                          WHEN iu_purchase.id IS NOT NULL AND iu.id IS NOT NULL
                          THEN sil.acceptedQty * (iu_purchase.ratioN / NULLIF(iu_purchase.ratioD, 0)) / (iu.ratioN / NULLIF(iu.ratioD, 0))
diff --git a/src/main/java/com/ffii/fpsms/modules/report/service/ReportService.kt b/src/main/java/com/ffii/fpsms/modules/report/service/ReportService.kt
index 845af94..0afb4aa 100644
--- a/src/main/java/com/ffii/fpsms/modules/report/service/ReportService.kt
+++ b/src/main/java/com/ffii/fpsms/modules/report/service/ReportService.kt
@@ -1193,9 +1193,12 @@ return result
                     sl.created AS ledgerCreated,
                     sl.id AS slId,
                     (
-                        COALESCE(pol_in.up, 0)
-                        * (iu_stock.ratioN / NULLIF(iu_stock.ratioD, 0))
-                        / (iu_purchase.ratioN / NULLIF(iu_purchase.ratioD, 0))
+                        CASE
+                            WHEN iu_stock.uomId IS NOT NULL AND iu_stock.uomId = iu_purchase.uomId THEN COALESCE(pol_in.up, 0)
+                            ELSE COALESCE(pol_in.up, 0)
+                                * (iu_stock.ratioN / NULLIF(iu_stock.ratioD, 0))
+                                / (iu_purchase.ratioN / NULLIF(iu_purchase.ratioD, 0))
+                        END
                     ) AS stockUnitCost
                 FROM stock_ledger sl
                     LEFT JOIN stock_in_line sil ON sl.stockInLineId = sil.id AND sil.deleted = 0
@@ -1457,9 +1460,7 @@ return result
      *
      * - 期初存量: stockDate - 1 的最後一筆 stock_ledger.balance (以 sl.date, sl.id 排序)
      * - 現存存貨: stockDate 的最後一筆 stock_ledger.balance (以 sl.date, sl.id 排序)
-     * - 單位均價: 依 item 判斷是否 BOM
-     *   - BOM: 用 delivery_order_line (prefer up, else price/qty, else price) 算加權平均
-     *   - 非 BOM: 用 purchase_order_line (prefer up, else price/qty, else price) 算加權平均
+     * - 單位均價／庫存總價值: 有任一採購單且 AverageUnitPrice 有值才顯示；無 PO（OPEN/ADJ/工單）空白
      * - 庫存總價值: 單位均價 * 現存存貨
      */
     fun searchStockBalanceReportByDate(
@@ -1495,15 +1496,24 @@ return result
                   AND sl.itemId IS NOT NULL
                   AND DATE(sl.date) <= p.d0
             ),
+            item_has_po AS (
+                SELECT DISTINCT pol.itemId
+                FROM purchase_order_line pol
+                JOIN purchase_order po ON po.id = pol.purchaseOrderId AND po.deleted = 0
+                WHERE pol.deleted = 0
+                  AND pol.itemId IS NOT NULL
+            ),
             item_scope AS (
                 SELECT
                     it.id AS itemId,
                     it.code AS itemNo,
                     it.name AS itemName,
                     it.type AS itemType,
-                    COALESCE(CAST(NULLIF(it.AverageUnitPrice, '') AS DECIMAL(14, 4)), 0) AS avgUnitPriceRaw
+                    CAST(NULLIF(TRIM(it.AverageUnitPrice), '') AS DECIMAL(14, 4)) AS avgUnitPriceRaw,
+                    CASE WHEN hp.itemId IS NOT NULL THEN 1 ELSE 0 END AS hasPo
                 FROM items it
                     INNER JOIN ledger_item_ids li ON li.itemId = it.id
+                    LEFT JOIN item_has_po hp ON hp.itemId = it.id
                 WHERE it.deleted = 0
                   AND it.code IS NOT NULL AND it.code <> ''
                   $itemCodeSql
@@ -1645,8 +1655,16 @@ return result
                 CASE WHEN COALESCE(lm.misInputAndLost, 0) < 0 THEN CONCAT('(', FORMAT(-lm.misInputAndLost, 0), ')') ELSE FORMAT(COALESCE(lm.misInputAndLost, 0), 0) END AS totalMisInputAndLost,
                 CASE WHEN COALESCE(lm.variance, 0) < 0 THEN CONCAT('(', FORMAT(-lm.variance, 0), ')') ELSE FORMAT(COALESCE(lm.variance, 0), 0) END AS totalVariance,
                 CASE WHEN COALESCE(lm.defectiveGoods, 0) < 0 THEN CONCAT('(', FORMAT(-lm.defectiveGoods, 0), ')') ELSE FORMAT(COALESCE(lm.defectiveGoods, 0), 0) END AS totalDefectiveGoods,
-                FORMAT(ROUND(COALESCE(s.avgUnitPriceRaw, 0), 2), 2) AS avgUnitPrice,
-                FORMAT(ROUND(COALESCE(s.avgUnitPriceRaw, 0) * COALESCE(cp.currentBalance, 0), 2), 2) AS totalStockBalance
+                CASE
+                    WHEN COALESCE(s.hasPo, 0) = 1 AND s.avgUnitPriceRaw IS NOT NULL
+                    THEN FORMAT(ROUND(s.avgUnitPriceRaw, 2), 2)
+                    ELSE ''
+                END AS avgUnitPrice,
+                CASE
+                    WHEN COALESCE(s.hasPo, 0) = 1 AND s.avgUnitPriceRaw IS NOT NULL
+                    THEN FORMAT(ROUND(s.avgUnitPriceRaw * COALESCE(cp.currentBalance, 0), 2), 2)
+                    ELSE ''
+                END AS totalStockBalance
             FROM item_scope s
                 LEFT JOIN opening_per_item op ON op.itemId = s.itemId
                 LEFT JOIN current_per_item cp ON cp.itemId = s.itemId
diff --git a/src/main/java/com/ffii/fpsms/modules/report/service/StockLotOnhandReportService.kt b/src/main/java/com/ffii/fpsms/modules/report/service/StockLotOnhandReportService.kt
index aecdd1f..3f54285 100644
--- a/src/main/java/com/ffii/fpsms/modules/report/service/StockLotOnhandReportService.kt
+++ b/src/main/java/com/ffii/fpsms/modules/report/service/StockLotOnhandReportService.kt
@@ -9,6 +9,8 @@ import java.time.format.DateTimeFormatter
  * 庫存批次現況（Stock Balance）：永遠今天。
  * 現存讀 [inventory_lot_line]（available、未過期、in-out > 0）。
  * 最後異動：有 inventoryLotLineId 的帳本用 MAX(id)；缺的比 SIL/SOL 時間。
+ * 單位均價：貨品 AverageUnitPrice（HKD／stock UOM）用 item_uom 比率轉成該 lot 單位；
+ * 同一貨品同一 UOM 共用同一均價。庫存總價值 = 該 UOM 均價 × lot 數量。
  * 單位均價／庫存總價值只填 root PO 為 PP/PF 的批（TRF 往回走）；其他來源空白。
  */
 @Service
@@ -70,6 +72,19 @@ lot_root_origin AS (
   WHERE t.rn = 1
 )"""
 
+        /** One stock-unit item_uom per item (same pick as item average-price SQL). */
+        private const val STOCK_ONE_CTE_SQL = """
+stock_one AS (
+  SELECT iu.*
+  FROM item_uom iu
+  INNER JOIN (
+    SELECT itemId, MIN(id) AS id
+    FROM item_uom
+    WHERE deleted = 0 AND stockUnit = 1
+    GROUP BY itemId
+  ) x ON x.id = iu.id
+)"""
+
         private const val ROOT_STOCK_IN_JOIN_SQL = """
   LEFT JOIN lot_root_origin lro
     ON lro.lotId = il.id
@@ -133,7 +148,7 @@ lot_root_origin AS (
         }
         val lotOriginFilterSql = buildLotOriginFilterSql(lotOrigin)
         val originJoinSql = ROOT_STOCK_IN_JOIN_SQL
-        val ctePrefix = "WITH RECURSIVE\n$LOT_ROOT_ORIGIN_CTE_SQL\n"
+        val ctePrefix = "WITH RECURSIVE\n$LOT_ROOT_ORIGIN_CTE_SQL,\n$STOCK_ONE_CTE_SQL\n"
 
         val liveLots = jdbcDao.queryForList(
                 """
@@ -149,7 +164,19 @@ lot_root_origin AS (
                     COALESCE(wh.area, '') AS areaPart,
                     COALESCE(wh.slot, '') AS slotPart,
                     (COALESCE(ill.inQty, 0) - COALESCE(ill.outQty, 0)) AS lotQtyRaw,
-                    COALESCE(CAST(NULLIF(it.AverageUnitPrice, '') AS DECIMAL(14, 4)), 0) AS avgUnitPriceRaw,
+                    CASE
+                        WHEN iu.id IS NULL OR so.id IS NULL THEN
+                            COALESCE(CAST(NULLIF(TRIM(it.AverageUnitPrice), '') AS DECIMAL(14, 4)), 0)
+                        WHEN iu.uomId = so.uomId THEN
+                            COALESCE(CAST(NULLIF(TRIM(it.AverageUnitPrice), '') AS DECIMAL(14, 4)), 0)
+                        ELSE
+                            ROUND(
+                                COALESCE(CAST(NULLIF(TRIM(it.AverageUnitPrice), '') AS DECIMAL(14, 4)), 0)
+                                * (COALESCE(iu.ratioN, 1) / COALESCE(NULLIF(iu.ratioD, 0), 1))
+                                * (COALESCE(so.ratioD, 1) / COALESCE(NULLIF(so.ratioN, 0), 1)),
+                                4
+                            )
+                    END AS avgUnitPriceRaw,
                     UPPER(LEFT(TRIM(COALESCE(root_po.code, '')), 2)) AS rootPoPrefix
                 FROM inventory_lot_line ill
                 INNER JOIN inventory_lot il
@@ -162,6 +189,8 @@ lot_root_origin AS (
                     ON iu.id = ill.stockItemUomId AND iu.deleted = 0
                 LEFT JOIN uom_conversion uc
                     ON uc.id = iu.uomId
+                LEFT JOIN stock_one so
+                    ON so.itemId = it.id
                 $originJoinSql
                 WHERE ill.deleted = 0
                   AND it.code IS NOT NULL AND it.code <> ''
diff --git a/src/main/java/com/ffii/fpsms/modules/report/service/StockTakeVarianceReportService.kt b/src/main/java/com/ffii/fpsms/modules/report/service/StockTakeVarianceReportService.kt
index 9b19025..87f35cb 100644
--- a/src/main/java/com/ffii/fpsms/modules/report/service/StockTakeVarianceReportService.kt
+++ b/src/main/java/com/ffii/fpsms/modules/report/service/StockTakeVarianceReportService.kt
@@ -214,6 +214,8 @@ in_agg AS (
     ill.id AS inventoryLotLineId,
     SUM(CASE WHEN DATE(sil.receiptDate) < :fromDate THEN
         CASE WHEN sil.purchaseOrderLineId IS NOT NULL
+             THEN COALESCE(sil.acceptedQty, 0)
+             WHEN iu_purchase.uomId IS NOT NULL AND iu_purchase.uomId = iu_stock.uomId
              THEN COALESCE(sil.acceptedQty, 0)
              WHEN iu_purchase.id IS NOT NULL AND iu_stock.id IS NOT NULL
              THEN COALESCE(sil.acceptedQty, 0) * (iu_purchase.ratioN / NULLIF(iu_purchase.ratioD, 0)) / (iu_stock.ratioN / NULLIF(iu_stock.ratioD, 0))
@@ -222,6 +224,8 @@ in_agg AS (
         ELSE 0 END) AS inBefore,
     SUM(CASE WHEN DATE(sil.receiptDate) BETWEEN :fromDate AND :toDate THEN
         CASE WHEN sil.purchaseOrderLineId IS NOT NULL
+             THEN COALESCE(sil.acceptedQty, 0)
+             WHEN iu_purchase.uomId IS NOT NULL AND iu_purchase.uomId = iu_stock.uomId
              THEN COALESCE(sil.acceptedQty, 0)
              WHEN iu_purchase.id IS NOT NULL AND iu_stock.id IS NOT NULL
              THEN COALESCE(sil.acceptedQty, 0) * (iu_purchase.ratioN / NULLIF(iu_purchase.ratioD, 0)) / (iu_stock.ratioN / NULLIF(iu_stock.ratioD, 0))
@@ -489,6 +493,8 @@ in_agg AS (
     ill.id AS inventoryLotLineId,
     SUM(CASE WHEN DATE(sil.receiptDate) < rb.fromDate THEN
         CASE WHEN sil.purchaseOrderLineId IS NOT NULL
+             THEN COALESCE(sil.acceptedQty, 0)
+             WHEN iu_purchase.uomId IS NOT NULL AND iu_purchase.uomId = iu_stock.uomId
              THEN COALESCE(sil.acceptedQty, 0)
              WHEN iu_purchase.id IS NOT NULL AND iu_stock.id IS NOT NULL
              THEN COALESCE(sil.acceptedQty, 0) * (iu_purchase.ratioN / NULLIF(iu_purchase.ratioD, 0)) / (iu_stock.ratioN / NULLIF(iu_stock.ratioD, 0))
@@ -497,6 +503,8 @@ in_agg AS (
         ELSE 0 END) AS inBefore,
     SUM(CASE WHEN DATE(sil.receiptDate) BETWEEN rb.fromDate AND rb.toDate THEN
         CASE WHEN sil.purchaseOrderLineId IS NOT NULL
+             THEN COALESCE(sil.acceptedQty, 0)
+             WHEN iu_purchase.uomId IS NOT NULL AND iu_purchase.uomId = iu_stock.uomId
              THEN COALESCE(sil.acceptedQty, 0)
              WHEN iu_purchase.id IS NOT NULL AND iu_stock.id IS NOT NULL
              THEN COALESCE(sil.acceptedQty, 0) * (iu_purchase.ratioN / NULLIF(iu_purchase.ratioD, 0)) / (iu_stock.ratioN / NULLIF(iu_stock.ratioD, 0))
@@ -792,6 +800,8 @@ in_agg AS (
     lb.inventoryLotLineId,
     SUM(CASE WHEN DATE(sil.receiptDate) < lb.fromDate THEN
         CASE WHEN sil.purchaseOrderLineId IS NOT NULL
+             THEN COALESCE(sil.acceptedQty, 0)
+             WHEN iu_purchase.uomId IS NOT NULL AND iu_purchase.uomId = iu_stock.uomId
              THEN COALESCE(sil.acceptedQty, 0)
              WHEN iu_purchase.id IS NOT NULL AND iu_stock.id IS NOT NULL
              THEN COALESCE(sil.acceptedQty, 0) * (iu_purchase.ratioN / NULLIF(iu_purchase.ratioD, 0)) / (iu_stock.ratioN / NULLIF(iu_stock.ratioD, 0))
@@ -800,6 +810,8 @@ in_agg AS (
         ELSE 0 END) AS inBefore,
     SUM(CASE WHEN DATE(sil.receiptDate) BETWEEN lb.fromDate AND lb.toDate THEN
         CASE WHEN sil.purchaseOrderLineId IS NOT NULL
+             THEN COALESCE(sil.acceptedQty, 0)
+             WHEN iu_purchase.uomId IS NOT NULL AND iu_purchase.uomId = iu_stock.uomId
              THEN COALESCE(sil.acceptedQty, 0)
              WHEN iu_purchase.id IS NOT NULL AND iu_stock.id IS NOT NULL
              THEN COALESCE(sil.acceptedQty, 0) * (iu_purchase.ratioN / NULLIF(iu_purchase.ratioD, 0)) / (iu_stock.ratioN / NULLIF(iu_stock.ratioD, 0))
diff --git a/src/main/java/com/ffii/fpsms/modules/report/web/ReportController.kt b/src/main/java/com/ffii/fpsms/modules/report/web/ReportController.kt
index fc24362..dfcc5ba 100644
--- a/src/main/java/com/ffii/fpsms/modules/report/web/ReportController.kt
+++ b/src/main/java/com/ffii/fpsms/modules/report/web/ReportController.kt
@@ -540,11 +540,12 @@ class ReportController(
         numberStyle: XSSFCellStyle,
         dashStyle: XSSFCellStyle,
         preferInt: Boolean = false,
+        emptyAsBlank: Boolean = false,
     ) {
         val cell = row.createCell(col)
         val parsed = parseSignedNumber(value)
         if (parsed == null) {
-            cell.setCellValue("-")
+            cell.setCellValue(if (emptyAsBlank) "" else "-")
             cell.cellStyle = dashStyle
             return
         }
@@ -914,8 +915,8 @@ class ReportController(
                 setNumberCellFromFormatted(r, 7, m["totalVariance"], styles.int, styles.dash, preferInt = true)
                 setNumberCellFromFormatted(r, 8, m["totalDefectiveGoods"], styles.int, styles.dash, preferInt = true)
                 setNumberCellFromFormatted(r, 9, m["totalCurrentBalance"], styles.int, styles.dash, preferInt = true)
-                setNumberCellFromFormatted(r, 10, m["avgUnitPrice"], styles.number, styles.dash, preferInt = false)
-                setNumberCellFromFormatted(r, 11, m["totalStockBalance"], styles.number, styles.dash, preferInt = false)
+                setNumberCellFromFormatted(r, 10, m["avgUnitPrice"], styles.number, styles.dash, preferInt = false, emptyAsBlank = true)
+                setNumberCellFromFormatted(r, 11, m["totalStockBalance"], styles.number, styles.dash, preferInt = false, emptyAsBlank = true)
             }
         }
 
diff --git a/src/main/java/com/ffii/fpsms/modules/stock/entity/InventoryLotLineRepository.kt b/src/main/java/com/ffii/fpsms/modules/stock/entity/InventoryLotLineRepository.kt
index 630b6d6..3725512 100644
--- a/src/main/java/com/ffii/fpsms/modules/stock/entity/InventoryLotLineRepository.kt
+++ b/src/main/java/com/ffii/fpsms/modules/stock/entity/InventoryLotLineRepository.kt
@@ -220,27 +220,29 @@ WHERE ill.id = :id
 
     @EntityGraph(
         type = EntityGraph.EntityGraphType.FETCH,
-        attributePaths = ["inventoryLot", "inventoryLot.item", "warehouse"]
+        attributePaths = ["inventoryLot", "inventoryLot.item", "warehouse", "stockUom", "stockUom.uom"]
     )
     @Query("""
     SELECT ill FROM InventoryLotLine ill
     JOIN ill.inventoryLot il
     JOIN il.item i
-    WHERE il.expiryDate < :today
-      AND (:expiryDate IS NULL OR il.expiryDate = :expiryDate)
+    WHERE il.expiryDate IS NOT NULL
+      AND il.expiryDate <= :untilDate
       AND (:itemCode IS NULL OR LOWER(i.code) LIKE LOWER(CONCAT('%', :itemCode, '%')))
       AND (:itemName IS NULL OR LOWER(i.name) LIKE LOWER(CONCAT('%', :itemName, '%')))
-      AND coalesce(ill.inQty, 0) <> coalesce(ill.outQty, 0)
+      AND (:lotNo IS NULL OR LOWER(il.lotNo) LIKE LOWER(CONCAT('%', :lotNo, '%')))
+      AND coalesce(ill.inQty, 0) > coalesce(ill.outQty, 0)
       AND ill.deleted = false
       AND il.deleted = false
       AND i.deleted = false
     ORDER BY il.expiryDate ASC
 """)
+    /** FP-MTMS Version Checklist | Functions Ref. No. 75 | v1.0.0 | 2026-09-07 */
     fun findExpiredItems(
-        @Param("today") today: LocalDate,
-        @Param("expiryDate") expiryDate: LocalDate?,
+        @Param("untilDate") untilDate: LocalDate,
         @Param("itemCode") itemCode: String?,
         @Param("itemName") itemName: String?,
+        @Param("lotNo") lotNo: String?,
     ): List<InventoryLotLine>
 
     /**
diff --git a/src/main/java/com/ffii/fpsms/modules/stock/entity/StockLedgerRepository.kt b/src/main/java/com/ffii/fpsms/modules/stock/entity/StockLedgerRepository.kt
index 1f4a276..f5b3027 100644
--- a/src/main/java/com/ffii/fpsms/modules/stock/entity/StockLedgerRepository.kt
+++ b/src/main/java/com/ffii/fpsms/modules/stock/entity/StockLedgerRepository.kt
@@ -103,6 +103,8 @@ fun findFirstByItemIdAndDeletedFalseOrderByDateDescIdDesc(itemId: Long): StockLe
           AND (:lotNo IS NULL OR il.lotNo LIKE CONCAT('%', :lotNo, '%'))
           AND (:startDate IS NULL OR il.expiryDate >= :startDate)
           AND (:endDateExclusive IS NULL OR il.expiryDate < :endDateExclusive)
+          AND (:handledStartDate IS NULL OR sl.date >= :handledStartDate)
+          AND (:handledEndDateExclusive IS NULL OR sl.date < :handledEndDateExclusive)
         ORDER BY sl.date DESC, sl.id DESC
     """)
     fun findExpiryItemHandleRecords(
@@ -111,6 +113,8 @@ fun findFirstByItemIdAndDeletedFalseOrderByDateDescIdDesc(itemId: Long): StockLe
         @Param("lotNo") lotNo: String?,
         @Param("startDate") startDate: LocalDate?,
         @Param("endDateExclusive") endDateExclusive: LocalDate?,
+        @Param("handledStartDate") handledStartDate: LocalDate?,
+        @Param("handledEndDateExclusive") handledEndDateExclusive: LocalDate?,
         pageable: Pageable,
     ): Page<StockLedger>
 }
\ No newline at end of file
diff --git a/src/main/java/com/ffii/fpsms/modules/stock/entity/projection/StockInLineInfo.kt b/src/main/java/com/ffii/fpsms/modules/stock/entity/projection/StockInLineInfo.kt
index ed4fb6c..3f52e79 100644
--- a/src/main/java/com/ffii/fpsms/modules/stock/entity/projection/StockInLineInfo.kt
+++ b/src/main/java/com/ffii/fpsms/modules/stock/entity/projection/StockInLineInfo.kt
@@ -70,9 +70,14 @@ interface PutAwayLineForSil {
     /** Stock qty (inventory lot line inQty) */
     @get:Value("#{target.inQty}")
     val stockQty: BigDecimal?;
-    @get:Value("#{target.inQty " +
+    @get:Value("#{target.inQty == null ? null : (" +
+            "(target.inventoryLot.item.itemUoms.^[stockUnit == true && deleted == false]?.uom?.id != null " +
+            "&& target.inventoryLot.item.itemUoms.^[stockUnit == true && deleted == false]?.uom?.id " +
+            "== target.inventoryLot.item.itemUoms.^[purchaseUnit == true && deleted == false]?.uom?.id) " +
+            "? target.inQty " +
+            ": (target.inQty " +
             "* ((target.inventoryLot.item.itemUoms.^[stockUnit == true && deleted == false]?.ratioN / target.inventoryLot.item.itemUoms.^[stockUnit == true && deleted == false]?.ratioD))" +
-            "/ ((target.inventoryLot.item.itemUoms.^[purchaseUnit == true && deleted == false]?.ratioN / target.inventoryLot.item.itemUoms.^[purchaseUnit == true && deleted == false]?.ratioD))}")
+            "/ ((target.inventoryLot.item.itemUoms.^[purchaseUnit == true && deleted == false]?.ratioN / target.inventoryLot.item.itemUoms.^[purchaseUnit == true && deleted == false]?.ratioD))))}")
     val qty: BigDecimal?;
     @get:Value("#{target.warehouse?.code} - #{target.warehouse?.name}")
     val warehouse: String?;
diff --git a/src/main/java/com/ffii/fpsms/modules/stock/service/StockInLineService.kt b/src/main/java/com/ffii/fpsms/modules/stock/service/StockInLineService.kt
index fa4c1ab..a208a6a 100644
--- a/src/main/java/com/ffii/fpsms/modules/stock/service/StockInLineService.kt
+++ b/src/main/java/com/ffii/fpsms/modules/stock/service/StockInLineService.kt
@@ -503,12 +503,11 @@ open class StockInLineService(
                 val stockItemUom = itemUomRepository.findBaseUnitByItemIdAndStockUnitIsTrueAndDeletedIsFalse(
                     itemId = request.itemId
                 )
-                val purchaseItemUom = itemUomRepository.findByItemIdAndPurchaseUnitIsTrueAndDeletedIsFalse(request.itemId)
                 // PO-origin: frontend sends qty in stock; non-PO: treat as purchase and convert to stock
                 val convertedBaseQty = if (stockInLine.purchaseOrderLine != null || stockInLine.jobOrder != null) {
                     line.qty
-                } else if (request.stockTakeLineId == null && stockItemUom != null && purchaseItemUom != null) {
-                    (line.qty) * (purchaseItemUom.ratioN!! / purchaseItemUom.ratioD!!) / (stockItemUom.ratioN!! / stockItemUom.ratioD!!)
+                } else if (request.stockTakeLineId == null) {
+                    itemUomService.convertPurchaseQtyToStockQtyPrecise(request.itemId, line.qty)
                 } else {
                     (line.qty)
                 }
@@ -1050,21 +1049,14 @@ open class StockInLineService(
             // ✅ 每次上架都寫一筆 stock_ledger（inQty = 本次上架的庫存數量）
             val _tDeltaCompute = System.nanoTime()
             val putAwayDeltaStockQty = (request.inventoryLotLines ?: listOf()).sumOf { line ->
-                val stockItemUom = itemUomRepository.findBaseUnitByItemIdAndStockUnitIsTrueAndDeletedIsFalse(
-                    itemId = request.itemId
-                )
-                val purchaseItemUom = itemUomRepository.findByItemIdAndPurchaseUnitIsTrueAndDeletedIsFalse(request.itemId)
-
-                val convertedBaseQty = if (stockInLine.purchaseOrderLine != null || stockInLine.jobOrder != null) {
+                if (stockInLine.purchaseOrderLine != null || stockInLine.jobOrder != null) {
                     // PO and Job Order: qty is already stock qty
                     line.qty
-                } else if (request.stockTakeLineId == null && stockItemUom != null && purchaseItemUom != null) {
-                    // Legacy: treat as purchase qty, convert to stock qty
-                    (line.qty) * (purchaseItemUom.ratioN!! / purchaseItemUom.ratioD!!) / (stockItemUom.ratioN!! / stockItemUom.ratioD!!)
+                } else if (request.stockTakeLineId == null) {
+                    itemUomService.convertPurchaseQtyToStockQtyPrecise(request.itemId, line.qty)
                 } else {
                     line.qty
                 }
-                convertedBaseQty
             }
             _logStep("compute_putAwayDeltaStockQty(+uom lookups per line)", _tDeltaCompute)
             if (putAwayDeltaStockQty > BigDecimal.ZERO) {
@@ -1080,14 +1072,12 @@ open class StockInLineService(
             val requiredStockQty = if (stockInLine.purchaseOrderLine != null) {
                 stockInLine.acceptedQty ?: BigDecimal.ZERO
             } else {
-                val purchaseItemUom = itemUomRepository.findByItemIdAndPurchaseUnitIsTrueAndDeletedIsFalse(request.itemId)
-                val stockItemUom = itemUomRepository.findByItemIdAndStockUnitIsTrueAndDeletedIsFalse(request.itemId)
-                val ratio = if (request.stockTakeLineId == null && stockItemUom != null && purchaseItemUom != null) {
-                    (purchaseItemUom.ratioN!! / purchaseItemUom.ratioD!!) / (stockItemUom.ratioN!! / stockItemUom.ratioD!!)
+                val acceptQty = request.acceptQty ?: request.acceptedQty ?: BigDecimal.ZERO
+                if (request.stockTakeLineId == null) {
+                    itemUomService.convertPurchaseQtyToStockQtyPrecise(request.itemId, acceptQty)
                 } else {
-                    BigDecimal.ONE
+                    acceptQty
                 }
-                (request.acceptQty ?: request.acceptedQty)?.times(ratio) ?: BigDecimal.ZERO
             }
             _logStep("compute_putAwayStockQty_and_requiredStockQty(+uom lookups)", _tQtyCalc)
 
@@ -1227,14 +1217,11 @@ open class StockInLineService(
             val stockItemUom = itemUomRepository.findBaseUnitByItemIdAndStockUnitIsTrueAndDeletedIsFalse(
                 info.itemId
             )
-            val purchaseItemUom = itemUomRepository.findByItemIdAndPurchaseUnitIsTrueAndDeletedIsFalse(info.itemId)
             // PO-origin: acceptedQty is already stock qty; non-PO: convert purchase -> stock for display
             val acceptedQty = if (info.purchaseOrderLineId != null) {
                 info.acceptedQty
-            } else if (stockItemUom != null && purchaseItemUom != null) {
-                (info.acceptedQty) * (purchaseItemUom.ratioN!! / purchaseItemUom.ratioD!!) / (stockItemUom.ratioN!! / stockItemUom.ratioD!!)
             } else {
-                (info.acceptedQty)
+                itemUomService.convertPurchaseQtyToStockQtyPrecise(info.itemId, info.acceptedQty)
             }
 //            field["itemId"] = info.itemId
             field["itemName"] = info.itemName ?: "N/A"
diff --git a/src/main/java/com/ffii/fpsms/modules/stock/service/StockIssueService.kt b/src/main/java/com/ffii/fpsms/modules/stock/service/StockIssueService.kt
index bceb4dc..3cb41d8 100644
--- a/src/main/java/com/ffii/fpsms/modules/stock/service/StockIssueService.kt
+++ b/src/main/java/com/ffii/fpsms/modules/stock/service/StockIssueService.kt
@@ -86,8 +86,20 @@ open class StockIssueService(
         return searchHandleRecords(request, "Bad")
     }
 
+    /** FP-MTMS Version Checklist | Functions Ref. No. 75 | v1.0.0 | 2026-09-07 */
     open fun getExpiryItemHandleRecords(request: SearchStockIssueRecordRequest): RecordsRes<StockIssueHandleRecordResponse> {
-        val (startDate, endDateExclusive) = resolveDateRange(request.startDate, request.endDate)
+        val hasHandledDateFilter =
+            request.handledStartDate != null || request.handledEndDate != null
+        val (startDate, endDateExclusive) =
+            if (hasHandledDateFilter && request.startDate == null && request.endDate == null) {
+                Pair(null, null)
+            } else {
+                resolveDateRange(request.startDate, request.endDate)
+            }
+        val (handledStartDate, handledEndDateExclusive) = resolveOptionalDateRange(
+            request.handledStartDate,
+            request.handledEndDate,
+        )
         val itemCode = request.itemCode?.trim()?.takeIf { it.isNotEmpty() }
         val itemName = request.itemName?.trim()?.takeIf { it.isNotEmpty() }
         val lotNo = request.lotNo?.trim()?.takeIf { it.isNotEmpty() }
@@ -103,6 +115,8 @@ open class StockIssueService(
             lotNo = lotNo,
             startDate = startDate,
             endDateExclusive = endDateExclusive,
+            handledStartDate = handledStartDate,
+            handledEndDateExclusive = handledEndDateExclusive,
             pageable = pageable,
         )
 
@@ -144,6 +158,14 @@ open class StockIssueService(
         return Pair(start, endInclusive.plusDays(1))
     }
 
+    /** Inclusive start/end; no default window when both are empty. */
+    private fun resolveOptionalDateRange(startDate: LocalDate?, endDate: LocalDate?): Pair<LocalDate?, LocalDate?> {
+        if (startDate == null && endDate == null) return Pair(null, null)
+        val start = startDate ?: endDate
+        val endInclusive = endDate ?: startDate
+        return Pair(start, endInclusive?.plusDays(1))
+    }
+
     private fun toRecordResponse(ledger: StockLedger): StockIssueHandleRecordResponse {
         val stockOutLine = ledger.stockOutLine
         val lotLine = stockOutLine?.inventoryLotLine
diff --git a/src/main/java/com/ffii/fpsms/modules/stock/trace/TraceInboundLoader.kt b/src/main/java/com/ffii/fpsms/modules/stock/trace/TraceInboundLoader.kt
index b397494..958366d 100644
--- a/src/main/java/com/ffii/fpsms/modules/stock/trace/TraceInboundLoader.kt
+++ b/src/main/java/com/ffii/fpsms/modules/stock/trace/TraceInboundLoader.kt
@@ -89,12 +89,15 @@ open class TraceInboundLoader(
                 SELECT
                     sil_pa.purchaseOrderLineId,
                     SUM(
-                        COALESCE(ill.inQty, 0)
-                        * COALESCE(iu_s.ratioN, 1) / NULLIF(COALESCE(iu_s.ratioD, 1), 0)
-                        / NULLIF(
-                            COALESCE(iu_p.ratioN, 1) / NULLIF(COALESCE(iu_p.ratioD, 1), 0),
-                            0
-                        )
+                        CASE
+                            WHEN iu_s.uomId IS NOT NULL AND iu_s.uomId = iu_p.uomId THEN COALESCE(ill.inQty, 0)
+                            ELSE COALESCE(ill.inQty, 0)
+                                * COALESCE(iu_s.ratioN, 1) / NULLIF(COALESCE(iu_s.ratioD, 1), 0)
+                                / NULLIF(
+                                    COALESCE(iu_p.ratioN, 1) / NULLIF(COALESCE(iu_p.ratioD, 1), 0),
+                                    0
+                                )
+                        END
                     ) AS putAwayQty
                 FROM stock_in_line sil_pa
                 INNER JOIN inventory_lot_line ill ON sil_pa.inventoryLotLineId = ill.id AND ill.deleted = 0
diff --git a/src/main/java/com/ffii/fpsms/modules/stock/web/StockIssueController.kt b/src/main/java/com/ffii/fpsms/modules/stock/web/StockIssueController.kt
index 33425fb..795123f 100644
--- a/src/main/java/com/ffii/fpsms/modules/stock/web/StockIssueController.kt
+++ b/src/main/java/com/ffii/fpsms/modules/stock/web/StockIssueController.kt
@@ -48,6 +48,8 @@ class StockIssueController(
     fun getExpiryItemRecords(
         @RequestParam(required = false) @DateTimeFormat(iso = DateTimeFormat.ISO.DATE) startDate: LocalDate?,
         @RequestParam(required = false) @DateTimeFormat(iso = DateTimeFormat.ISO.DATE) endDate: LocalDate?,
+        @RequestParam(required = false) @DateTimeFormat(iso = DateTimeFormat.ISO.DATE) handledStartDate: LocalDate?,
+        @RequestParam(required = false) @DateTimeFormat(iso = DateTimeFormat.ISO.DATE) handledEndDate: LocalDate?,
         @RequestParam(required = false) itemCode: String?,
         @RequestParam(required = false) itemName: String?,
         @RequestParam(required = false) lotNo: String?,
@@ -58,6 +60,8 @@ class StockIssueController(
             SearchStockIssueRecordRequest(
                 startDate = startDate,
                 endDate = endDate,
+                handledStartDate = handledStartDate,
+                handledEndDate = handledEndDate,
                 itemCode = itemCode,
                 itemName = itemName,
                 lotNo = lotNo,
diff --git a/src/main/java/com/ffii/fpsms/modules/stock/web/model/StockIssueModels.kt b/src/main/java/com/ffii/fpsms/modules/stock/web/model/StockIssueModels.kt
index 91d7930..b8430bf 100644
--- a/src/main/java/com/ffii/fpsms/modules/stock/web/model/StockIssueModels.kt
+++ b/src/main/java/com/ffii/fpsms/modules/stock/web/model/StockIssueModels.kt
@@ -13,6 +13,8 @@ data class HandleBadItemRequest(
 data class SearchStockIssueRecordRequest(
     val startDate: LocalDate? = null,
     val endDate: LocalDate? = null,
+    val handledStartDate: LocalDate? = null,
+    val handledEndDate: LocalDate? = null,
     val itemCode: String? = null,
     val itemName: String? = null,
     val lotNo: String? = null,
diff --git a/src/main/resources/application.yml b/src/main/resources/application.yml
index 74ce2bc..77300d1 100644
--- a/src/main/resources/application.yml
+++ b/src/main/resources/application.yml
@@ -68,6 +68,9 @@ scheduler:
 
 # Nav: PO stock_in_line pending/receiving within last N days (see ProductProcessService for 工單 QC/上架：今日+昨日).
 fpsms:
+  # local = hardcoded HKD rates (testing). m18 = per-PO exchangeRate from MPO sync.
+  item-average-price:
+    fx-source: local
   purchase-stock-in-alert:
     lookback-days: 7
   # Device + printer monitoring: enable only on production profile (application-prod*.yml).
diff --git a/src/main/resources/db/changelog/changes/20260902_item_avg_unit_cost_fx/01_po_exchange_rate_and_item_purchase_fx.sql b/src/main/resources/db/changelog/changes/20260902_item_avg_unit_cost_fx/01_po_exchange_rate_and_item_purchase_fx.sql
new file mode 100644
index 0000000..98ef2f8
--- /dev/null
+++ b/src/main/resources/db/changelog/changes/20260902_item_avg_unit_cost_fx/01_po_exchange_rate_and_item_purchase_fx.sql
@@ -0,0 +1,12 @@
+--liquibase formatted sql
+
+--changeset fpsms:po_exchange_rate_and_item_purchase_fx
+--comment: Per-PO FX rate (M18 V2) + item latest purchase price snapshot for average unit cost
+
+ALTER TABLE `purchase_order`
+    ADD COLUMN `exchangeRate` DECIMAL(14, 4) NULL COMMENT 'MPO FX to HKD; null in local-rate mode' AFTER `currencyId`;
+
+ALTER TABLE `items`
+    ADD COLUMN `purchaseCurrencyId` BIGINT NULL COMMENT 'Latest MPO currency' AFTER `AverageUnitPrice`,
+    ADD COLUMN `purchaseUnitPrice` DECIMAL(14, 4) NULL COMMENT 'Latest MPO unit price in purchase currency' AFTER `purchaseCurrencyId`,
+    ADD COLUMN `purchaseFxRate` DECIMAL(14, 4) NULL COMMENT 'Latest MPO FX to HKD' AFTER `purchaseUnitPrice`;
diff --git a/src/main/resources/db/changelog/changes/20260903_item_home_currency/01_add_home_currency_id.sql b/src/main/resources/db/changelog/changes/20260903_item_home_currency/01_add_home_currency_id.sql
new file mode 100644
index 0000000..a250238
--- /dev/null
+++ b/src/main/resources/db/changelog/changes/20260903_item_home_currency/01_add_home_currency_id.sql
@@ -0,0 +1,38 @@
+--liquibase formatted sql
+
+--changeset fpsms:item_home_currency_id
+--preconditions onFail:MARK_RAN
+--precondition-sql-check expectedResult:0 SELECT COUNT(*) FROM information_schema.columns WHERE table_schema = DATABASE() AND table_name = 'items' AND column_name = 'homeCurrencyId'
+--comment: Home currency for AverageUnitPrice; INT to match currency.id
+
+ALTER TABLE `items`
+    ADD COLUMN `homeCurrencyId` INT NULL COMMENT 'Home currency for AverageUnitPrice (HKD)' AFTER `AverageUnitPrice`;
+
+--changeset fpsms:item_home_currency_id_to_int
+--preconditions onFail:MARK_RAN
+--precondition-sql-check expectedResult:1 SELECT COUNT(*) FROM information_schema.columns WHERE table_schema = DATABASE() AND table_name = 'items' AND column_name = 'homeCurrencyId' AND data_type = 'bigint'
+--comment: Existing BIGINT column cannot FK to currency.id INT
+
+ALTER TABLE `items`
+    MODIFY COLUMN `homeCurrencyId` INT NULL COMMENT 'Home currency for AverageUnitPrice (HKD)';
+
+--changeset fpsms:item_home_currency_id_backfill
+--comment: Backfill home currency to HKD
+
+UPDATE `items`
+SET `homeCurrencyId` = (
+    SELECT `id`
+    FROM `currency`
+    WHERE `deleted` = 0
+      AND UPPER(TRIM(`code`)) = 'HKD'
+    LIMIT 1
+)
+WHERE `homeCurrencyId` IS NULL;
+
+--changeset fpsms:item_home_currency_id_fk
+--preconditions onFail:MARK_RAN
+--precondition-sql-check expectedResult:0 SELECT COUNT(*) FROM information_schema.table_constraints WHERE table_schema = DATABASE() AND table_name = 'items' AND constraint_name = 'FK_ITEMS_ON_HOMECURRENCYID'
+--comment: FK items.homeCurrencyId -> currency.id
+
+ALTER TABLE `items`
+    ADD CONSTRAINT `FK_ITEMS_ON_HOMECURRENCYID` FOREIGN KEY (`homeCurrencyId`) REFERENCES `currency` (`id`);
diff --git a/src/main/resources/db/changelog/changes/20260907_recalc_item_avg_unit_price/01_recalculate_average_unit_price.sql b/src/main/resources/db/changelog/changes/20260907_recalc_item_avg_unit_price/01_recalculate_average_unit_price.sql
new file mode 100644
index 0000000..1fa4d85
--- /dev/null
+++ b/src/main/resources/db/changelog/changes/20260907_recalc_item_avg_unit_price/01_recalculate_average_unit_price.sql
@@ -0,0 +1,109 @@
+--liquibase formatted sql
+
+--changeset fpsms:recalculate_item_average_unit_price splitStatements:false
+--comment: One-time backfill AverageUnitPrice (same as POST /items/averageUnitPrice/recalculate, local FX). Items without 2026-01-01+ POL are not updated.
+
+WITH uom_one AS (
+    SELECT iu.*
+    FROM item_uom iu
+    INNER JOIN (
+        SELECT itemId, uomId, MIN(id) AS id
+        FROM item_uom
+        WHERE deleted = 0
+        GROUP BY itemId, uomId
+    ) x ON x.id = iu.id
+),
+stock_one AS (
+    SELECT iu.*
+    FROM item_uom iu
+    INNER JOIN (
+        SELECT itemId, MIN(id) AS id
+        FROM item_uom
+        WHERE deleted = 0 AND stockUnit = 1
+        GROUP BY itemId
+    ) x ON x.id = iu.id
+),
+line_raw AS (
+    SELECT
+        pol.itemId,
+        c.id AS currencyId,
+        CASE UPPER(TRIM(COALESCE(c.code, '')))
+            WHEN 'HKD' THEN 1
+            WHEN 'USD' THEN 7.7823
+            WHEN 'RMB' THEN 1.1700
+            WHEN 'CNY' THEN 1.1700
+            WHEN 'JPY' THEN (1 / 20.35)
+            ELSE NULL
+        END AS fx,
+        COALESCE(pol.price, pol.up * COALESCE(pol.qtyM18, pol.qty)) AS lineAmt,
+        pol.qty AS purchaseQty,
+        CASE
+            WHEN so.id IS NULL THEN 0
+            WHEN pol.qtyM18 IS NOT NULL AND pol.qtyM18 > 0 AND pol.uomIdM18 IS NOT NULL THEN
+                CASE
+                    WHEN src.id IS NULL THEN pol.qtyM18
+                    WHEN src.uomId = so.uomId THEN pol.qtyM18
+                    ELSE pol.qtyM18
+                        * (COALESCE(src.ratioN, 1) / COALESCE(NULLIF(src.ratioD, 0), 1))
+                        * (COALESCE(so.ratioD, 1) / COALESCE(NULLIF(so.ratioN, 0), 1))
+                END
+            ELSE
+                CASE
+                    WHEN pur.id IS NULL THEN COALESCE(pol.qty, 0)
+                    WHEN pur.uomId = so.uomId THEN COALESCE(pol.qty, 0)
+                    ELSE COALESCE(pol.qty, 0)
+                        * (COALESCE(pur.ratioN, 1) / COALESCE(NULLIF(pur.ratioD, 0), 1))
+                        * (COALESCE(so.ratioD, 1) / COALESCE(NULLIF(so.ratioN, 0), 1))
+                END
+        END AS stockQty,
+        po.orderDate,
+        pol.id AS polId
+    FROM purchase_order_line pol
+    JOIN purchase_order po ON po.id = pol.purchaseOrderId AND po.deleted = 0
+    LEFT JOIN currency c ON c.id = po.currencyId AND c.deleted = 0
+    LEFT JOIN uom_one src ON src.itemId = pol.itemId AND src.uomId = pol.uomIdM18
+    LEFT JOIN uom_one pur ON pur.itemId = pol.itemId AND pur.uomId = pol.uomId
+    LEFT JOIN stock_one so ON so.itemId = pol.itemId
+    WHERE pol.deleted = 0
+      AND po.orderDate >= '2026-01-01'
+      AND pol.up IS NOT NULL
+      AND COALESCE(pol.qtyM18, pol.qty, 0) > 0
+),
+line_ok AS (
+    SELECT
+        itemId, currencyId, fx, lineAmt, purchaseQty, stockQty,
+        ROW_NUMBER() OVER (PARTITION BY itemId ORDER BY orderDate DESC, polId DESC) AS rn
+    FROM line_raw
+    WHERE fx IS NOT NULL AND stockQty > 0 AND lineAmt IS NOT NULL
+),
+qualifying AS (
+    SELECT DISTINCT itemId FROM line_raw
+),
+calc AS (
+    SELECT
+        itemId,
+        ROUND(SUM(lineAmt * fx) / NULLIF(SUM(stockQty), 0), 4) AS avgUp,
+        MAX(CASE WHEN rn = 1 THEN currencyId END) AS latestCurrencyId,
+        ROUND(
+            MAX(CASE WHEN rn = 1 THEN lineAmt / NULLIF(purchaseQty, 0) END),
+            4
+        ) AS latestPurchaseUnitPrice,
+        ROUND(MAX(CASE WHEN rn = 1 THEN fx END), 4) AS latestFx
+    FROM line_ok
+    GROUP BY itemId
+)
+UPDATE items i
+INNER JOIN qualifying q ON q.itemId = i.id
+LEFT JOIN calc ON calc.itemId = i.id
+SET
+    i.AverageUnitPrice = CAST(calc.avgUp AS CHAR),
+    i.homeCurrencyId = COALESCE(
+        i.homeCurrencyId,
+        (SELECT id FROM currency WHERE deleted = 0 AND UPPER(TRIM(code)) = 'HKD' LIMIT 1)
+    ),
+    i.purchaseCurrencyId = calc.latestCurrencyId,
+    i.purchaseUnitPrice = calc.latestPurchaseUnitPrice,
+    i.purchaseFxRate = calc.latestFx,
+    i.modified = NOW(),
+    i.version = i.version + 1
+WHERE i.deleted = 0;
diff --git a/src/test/kotlin/com/ffii/fpsms/modules/master/support/ItemUomQtyConvertTest.kt b/src/test/kotlin/com/ffii/fpsms/modules/master/support/ItemUomQtyConvertTest.kt
new file mode 100644
index 0000000..1b5e9d7
--- /dev/null
+++ b/src/test/kotlin/com/ffii/fpsms/modules/master/support/ItemUomQtyConvertTest.kt
@@ -0,0 +1,25 @@
+package com.ffii.fpsms.modules.master.support
+
+import org.junit.jupiter.api.Assertions.assertFalse
+import org.junit.jupiter.api.Assertions.assertTrue
+import org.junit.jupiter.api.Test
+
+class ItemUomQtyConvertTest {
+
+    @Test
+    fun sameUom_skipsWhenBothIdsEqual() {
+        assertTrue(ItemUomQtyConvert.sameUomConversionId(10L, 10L))
+    }
+
+    @Test
+    fun differentUom_doesNotSkip() {
+        assertFalse(ItemUomQtyConvert.sameUomConversionId(10L, 20L))
+    }
+
+    @Test
+    fun nullIds_doNotSkip() {
+        assertFalse(ItemUomQtyConvert.sameUomConversionId(null, 10L))
+        assertFalse(ItemUomQtyConvert.sameUomConversionId(10L, null))
+        assertFalse(ItemUomQtyConvert.sameUomConversionId(null, null))
+    }
+}