diff --git a/src/main/java/com/ffii/fpsms/modules/report/web/MaterialStockOutTraceabilityReportController.kt b/src/main/java/com/ffii/fpsms/modules/report/web/MaterialStockOutTraceabilityReportController.kt
index 846f9cb..17834af 100644
--- a/src/main/java/com/ffii/fpsms/modules/report/web/MaterialStockOutTraceabilityReportController.kt
+++ b/src/main/java/com/ffii/fpsms/modules/report/web/MaterialStockOutTraceabilityReportController.kt
@@ -10,9 +10,21 @@ import org.springframework.web.bind.annotation.GetMapping
 import org.springframework.web.bind.annotation.RequestMapping
 import org.springframework.web.bind.annotation.RequestParam
 import org.springframework.web.bind.annotation.RestController
+import org.apache.poi.ss.usermodel.BorderStyle
+import org.apache.poi.ss.usermodel.CellStyle
+import org.apache.poi.ss.usermodel.FillPatternType
+import org.apache.poi.ss.usermodel.HorizontalAlignment
+import org.apache.poi.ss.usermodel.IndexedColors
+import org.apache.poi.ss.usermodel.Row
+import org.apache.poi.ss.usermodel.VerticalAlignment
+import org.apache.poi.ss.usermodel.DataFormat
+import org.apache.poi.ss.util.CellRangeAddress
+import org.apache.poi.ss.util.WorkbookUtil
+import org.apache.poi.xssf.usermodel.XSSFWorkbook
 import java.time.LocalDate
 import java.time.LocalTime
 import java.time.format.DateTimeFormatter
+import java.io.ByteArrayOutputStream
 
 @RestController
 @RequestMapping("/report")
@@ -72,5 +84,299 @@ class MaterialStockOutTraceabilityReportController(
 
         return ResponseEntity(pdfBytes, headers, HttpStatus.OK)
     }
+
+    @GetMapping("/print-material-stock-out-traceability-excel")
+    fun exportMaterialStockOutTraceabilityReportExcel(
+        @RequestParam(required = false) stockCategory: String?,
+        @RequestParam(required = false) stockSubCategory: String?,
+        @RequestParam(required = false) itemCode: String?,
+        @RequestParam(required = false) year: String?,
+        @RequestParam(required = false) lastOutDateStart: String?,
+        @RequestParam(required = false) lastOutDateEnd: String?,
+        @RequestParam(required = false) handler: String?,
+    ): ResponseEntity<ByteArray> {
+        val parameters = mutableMapOf<String, Any>()
+
+        // Set report header parameters (keep consistent with PDF endpoint)
+        parameters["stockCategory"] = stockCategory ?: "All"
+        parameters["stockSubCategory"] = stockSubCategory ?: "All"
+        parameters["itemNo"] = itemCode ?: "All"
+        parameters["year"] = year ?: LocalDate.now().year.toString()
+        parameters["reportDate"] = LocalDate.now().format(DateTimeFormatter.ofPattern("yyyy-MM-dd"))
+        parameters["reportTime"] = LocalTime.now().format(DateTimeFormatter.ofPattern("HH:mm:ss"))
+        parameters["lastOutDateStart"] = lastOutDateStart ?: ""
+        parameters["lastOutDateEnd"] = lastOutDateEnd ?: ""
+        parameters["deliveryPeriodStart"] = ""
+        parameters["deliveryPeriodEnd"] = ""
+
+        val dbData = materialStockOutTraceabilityReportService.searchMaterialStockOutTraceabilityReport(
+            stockCategory,
+            stockSubCategory,
+            itemCode,
+            year,
+            lastOutDateStart,
+            lastOutDateEnd,
+            handler,
+        )
+
+        val excelBytes = createMaterialStockOutTraceabilityExcel(
+            dbData = dbData,
+            year = year,
+            lastOutDateStart = lastOutDateStart,
+            lastOutDateEnd = lastOutDateEnd,
+        )
+
+        val headers = HttpHeaders().apply {
+            contentType = MediaType.parseMediaType(
+                "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet"
+            )
+            setContentDispositionFormData(
+                "attachment",
+                "MaterialStockOutTraceabilityReport.xlsx",
+            )
+            set("filename", "MaterialStockOutTraceabilityReport.xlsx")
+        }
+
+        return ResponseEntity(excelBytes, headers, HttpStatus.OK)
+    }
+
+    private fun createMaterialStockOutTraceabilityExcel(
+        dbData: List<Map<String, Any>>,
+        year: String?,
+        lastOutDateStart: String?,
+        lastOutDateEnd: String?,
+    ): ByteArray {
+        val workbook = XSSFWorkbook()
+        val reportTitle = "物料出倉追蹤報告"
+        val safeSheetName = WorkbookUtil.createSafeSheetName(reportTitle)
+        val sheet = workbook.createSheet(safeSheetName)
+
+        val totalColumns = 11
+        var rowIndex = 0
+
+        val headerStyle = workbook.createCellStyle().apply {
+            alignment = HorizontalAlignment.CENTER
+            verticalAlignment = VerticalAlignment.CENTER
+            fillForegroundColor = IndexedColors.GREY_25_PERCENT.index
+            fillPattern = FillPatternType.SOLID_FOREGROUND
+            borderTop = BorderStyle.THIN
+            borderBottom = BorderStyle.THIN
+            borderLeft = BorderStyle.THIN
+            borderRight = BorderStyle.THIN
+            val font = workbook.createFont().apply { bold = true }
+            setFont(font)
+        }
+
+        val textStyle = workbook.createCellStyle().apply {
+            alignment = HorizontalAlignment.LEFT
+            verticalAlignment = VerticalAlignment.CENTER
+            borderTop = BorderStyle.THIN
+            borderBottom = BorderStyle.THIN
+            borderLeft = BorderStyle.THIN
+            borderRight = BorderStyle.THIN
+        }
+
+        val numberStyle = workbook.createCellStyle().apply {
+            alignment = HorizontalAlignment.RIGHT
+            verticalAlignment = VerticalAlignment.CENTER
+            borderTop = BorderStyle.THIN
+            borderBottom = BorderStyle.THIN
+            borderLeft = BorderStyle.THIN
+            borderRight = BorderStyle.THIN
+            val df: DataFormat = workbook.createDataFormat()
+            dataFormat = df.getFormat("#,##0")
+        }
+
+        val dashStyle = workbook.createCellStyle().apply {
+            alignment = HorizontalAlignment.RIGHT
+            verticalAlignment = VerticalAlignment.CENTER
+            borderTop = BorderStyle.THIN
+            borderBottom = BorderStyle.THIN
+            borderLeft = BorderStyle.THIN
+            borderRight = BorderStyle.THIN
+        }
+
+        val headers = listOf(
+            "貨品編號",
+            "貨品名稱",
+            "單位",
+            "工單編號",
+            "提料單號",
+            "批號",
+            "到期日",
+            "出貨數量",
+            "提料人",
+            "存貨位置",
+            "提料備註",
+        )
+
+        // Header row
+        val headerRow = sheet.createRow(rowIndex++)
+        headers.forEachIndexed { i, h ->
+            val cell = headerRow.createCell(i)
+            cell.setCellValue(h)
+            cell.cellStyle = headerStyle
+        }
+
+        val summaryQtyThickBottomStyle = workbook.createCellStyle().apply {
+            alignment = HorizontalAlignment.RIGHT
+            verticalAlignment = VerticalAlignment.CENTER
+            val df: DataFormat = workbook.createDataFormat()
+            dataFormat = df.getFormat("#,##0")
+            borderTop = BorderStyle.THIN
+            borderBottom = BorderStyle.THICK
+            borderLeft = BorderStyle.THIN
+            borderRight = BorderStyle.THIN
+            val font = workbook.createFont().apply { bold = true }
+            setFont(font)
+        }
+
+        val summaryEmptyThickBottomStyle = workbook.createCellStyle().apply {
+            alignment = HorizontalAlignment.LEFT
+            verticalAlignment = VerticalAlignment.CENTER
+            borderTop = BorderStyle.THIN
+            borderBottom = BorderStyle.THICK
+            borderLeft = BorderStyle.THIN
+            borderRight = BorderStyle.THIN
+        }
+
+        val summaryLabelInExpiryColStyle = workbook.createCellStyle().apply {
+            alignment = HorizontalAlignment.RIGHT
+            verticalAlignment = VerticalAlignment.CENTER
+            val font = workbook.createFont().apply { bold = true }
+            setFont(font)
+            borderTop = BorderStyle.THIN
+            borderBottom = BorderStyle.THICK
+            borderLeft = BorderStyle.THIN
+            borderRight = BorderStyle.THIN
+        }
+
+        fun addItemSummaryRow(totalQty: Double, itemCode: String, itemName: String) {
+            val summaryRow = sheet.createRow(rowIndex++)
+            summaryRow.createCell(0).apply {
+                setCellValue(itemCode)
+                cellStyle = summaryEmptyThickBottomStyle
+            }
+            summaryRow.createCell(1).apply {
+                setCellValue(itemName)
+                cellStyle = summaryEmptyThickBottomStyle
+            }
+            for (col in 2..5) {
+                summaryRow.createCell(col).apply {
+                    setCellValue("")
+                    cellStyle = summaryEmptyThickBottomStyle
+                }
+            }
+            summaryRow.createCell(6).apply {
+                setCellValue("總出倉量 :")
+                cellStyle = summaryLabelInExpiryColStyle
+            }
+            summaryRow.createCell(7).apply {
+                setCellValue(totalQty)
+                cellStyle = summaryQtyThickBottomStyle
+            }
+            for (col in 8 until totalColumns) {
+                summaryRow.createCell(col).apply {
+                    setCellValue("")
+                    cellStyle = summaryEmptyThickBottomStyle
+                }
+            }
+        }
+
+        fun addBlankSeparatorRow() {
+            sheet.createRow(rowIndex++)
+        }
+
+        if (dbData.isEmpty()) {
+            val dataRow = sheet.createRow(rowIndex++)
+            for (col in 0 until totalColumns) {
+                val cell = dataRow.createCell(col)
+                cell.setCellValue("-")
+                cell.cellStyle = textStyle
+            }
+            addItemSummaryRow(0.0, "", "")
+        } else {
+            var currentItemNo: String? = null
+            var currentItemName: String = ""
+            var currentItemTotalQty: Double = 0.0
+
+            dbData.forEach { rowMap ->
+                val itemNo = rowMap["itemNo"]?.toString() ?: ""
+                if (currentItemNo != null && itemNo != currentItemNo) {
+                    addItemSummaryRow(currentItemTotalQty, currentItemNo!!, currentItemName)
+                    addBlankSeparatorRow()
+                    currentItemTotalQty = 0.0
+                }
+
+                val dataRow = sheet.createRow(rowIndex++)
+                setTextCell(dataRow, 0, rowMap["itemNo"], textStyle)
+                setTextCell(dataRow, 1, rowMap["itemName"], textStyle)
+                setTextCell(dataRow, 2, rowMap["unitOfMeasure"], textStyle)
+                setTextCell(dataRow, 3, rowMap["jobOrderNo"], textStyle)
+                setTextCell(dataRow, 4, rowMap["stockReqNo"], textStyle)
+                setTextCell(dataRow, 5, rowMap["lotNo"], textStyle)
+                setTextCell(dataRow, 6, rowMap["expiryDate"], textStyle)
+                setNumberCell(dataRow, 7, rowMap["stockOutQty"], numberStyle, dashStyle)
+                setTextCell(dataRow, 8, rowMap["handler"], textStyle)
+                setTextCell(dataRow, 9, rowMap["storeLocation"], textStyle)
+                setTextCell(dataRow, 10, rowMap["pickRemark"], textStyle)
+
+                currentItemNo = itemNo
+                currentItemName = rowMap["itemName"]?.toString() ?: ""
+                currentItemTotalQty += parseNullableNumber(rowMap["stockOutQty"]) ?: 0.0
+            }
+
+            // last item
+            addItemSummaryRow(
+                currentItemTotalQty,
+                currentItemNo ?: "",
+                currentItemName,
+            )
+        }
+
+
+        val lastRowIndex = rowIndex - 1
+        if (lastRowIndex >= 0) {
+            sheet.setAutoFilter(CellRangeAddress(0, lastRowIndex, 0, 0))
+        }
+
+        val widths = intArrayOf(18, 26, 10, 20, 18, 14, 14, 12, 18, 16, 18)
+        widths.forEachIndexed { idx, w -> sheet.setColumnWidth(idx, w * 256) }
+
+        val output = ByteArrayOutputStream()
+        workbook.use { it.write(output) }
+        return output.toByteArray()
+    }
+
+    private fun setTextCell(row: Row, col: Int, value: Any?, style: CellStyle) {
+        val cell = row.createCell(col)
+        cell.setCellValue(value?.toString() ?: "")
+        cell.cellStyle = style
+    }
+
+    private fun parseNullableNumber(value: Any?): Double? {
+        val s = value?.toString()?.replace(",", "")?.trim()
+        if (s.isNullOrBlank()) return null
+        if (s == "-" || s == "null") return null
+        return s.toDoubleOrNull()
+    }
+
+    private fun setNumberCell(
+        row: Row,
+        col: Int,
+        value: Any?,
+        numberStyle: CellStyle,
+        dashStyle: CellStyle,
+    ) {
+        val cell = row.createCell(col)
+        val parsed = parseNullableNumber(value)
+        if (parsed == null) {
+            cell.setCellValue("-")
+            cell.cellStyle = dashStyle
+        } else {
+            cell.setCellValue(parsed)
+            cell.cellStyle = numberStyle
+        }
+    }
 }