diff --git a/src/app/api/reports/index.ts b/src/app/api/reports/index.ts
index bf4bea8..223a680 100644
--- a/src/app/api/reports/index.ts
+++ b/src/app/api/reports/index.ts
@@ -1,3 +1,4 @@
+import { WildCard } from "@/app/utils/commonUtil";
 import { records } from "../staff/actions";
 
 export interface FinancialStatusReportFilter {
@@ -68,9 +69,10 @@ export interface ProjectResourceOverconsumptionReportFilter {
     lowerLimit: number;
 }
 
-export interface ProjectResourceOverconsumptionReportRequest {
+export interface ProjectResourceOverconsumptionReportRequest extends WildCard {
     teamId?: number
     custId?: number
+    subsidiaryId?: number
     status: "All" | "Within Budget" | "Potential Overconsumption" | "Overconsumption"
     lowerLimit: number
 }
diff --git a/src/app/utils/commonUtil.ts b/src/app/utils/commonUtil.ts
index 72d4a56..d942bec 100644
--- a/src/app/utils/commonUtil.ts
+++ b/src/app/utils/commonUtil.ts
@@ -1,3 +1,8 @@
+export interface WildCard {
+    [key: string]: any;
+}
+
+
 export const dateInRange = (currentDate: string, startDate: string, endDate: string) => {
 
     if (currentDate === undefined) {
@@ -28,4 +33,19 @@ export const downloadFile = (blobData: Uint8Array, filename: string) => {
     link.href = url;
     link.setAttribute("download", filename);
     link.click();
-}
\ No newline at end of file
+}
+
+export function readIntFromString(input: string): [string, number | null] | string {
+    // Split the input string by the "-" character
+    if (!input.includes("-")) {
+        return [input, null]
+    }
+    const parts = input.split("-");
+
+    // Extract the string part and the integer part (if available)
+    const stringPart = parts.slice(0, parts.length - 1).join("-");
+    const intPartStr = parts[parts.length - 1];
+    const intPart = intPartStr ? parseInt(intPartStr, 10) : null;
+  
+    return [stringPart, intPart];
+  }
\ No newline at end of file
diff --git a/src/components/ResourceOverconsumptionReport/ResourceOverconsumptionReport.tsx b/src/components/ResourceOverconsumptionReport/ResourceOverconsumptionReport.tsx
index 5b08202..c6ee254 100644
--- a/src/components/ResourceOverconsumptionReport/ResourceOverconsumptionReport.tsx
+++ b/src/components/ResourceOverconsumptionReport/ResourceOverconsumptionReport.tsx
@@ -4,26 +4,38 @@ import SearchBox, { Criterion } from "../SearchBox";
 import { useTranslation } from "react-i18next";
 import { ProjectResult } from "@/app/api/projects";
 import { fetchMonthlyWorkHoursReport, fetchProjectCashFlowReport, fetchProjectResourceOverconsumptionReport } from "@/app/api/reports/actions";
-import { downloadFile } from "@/app/utils/commonUtil";
+import { downloadFile, readIntFromString } from "@/app/utils/commonUtil";
 import { BASE_API_URL } from "@/config/api";
 import { ProjectResourceOverconsumptionReportFilter, ProjectResourceOverconsumptionReportRequest } from "@/app/api/reports";
 import { StaffResult } from "@/app/api/staff";
 import { TeamResult } from "@/app/api/team";
 import { Customer } from "@/app/api/customer";
+import { Subsidiary } from "@/app/api/subsidiary";
 
 interface Props {
     team: TeamResult[]
     customer: Customer[]
+    subsidiaries: Subsidiary[]
 }
 
 type SearchQuery = Partial<Omit<ProjectResourceOverconsumptionReportFilter, "id">>;
 type SearchParamNames = keyof SearchQuery;
 
-const ResourceOverconsumptionReport: React.FC<Props> = ({ team, customer }) => {
+const ResourceOverconsumptionReport: React.FC<Props> = ({ team, customer, subsidiaries }) => {
     const { t } = useTranslation("report");
-    const teamCombo = team.map(t => `${t.name} - ${t.code}`)
-    const custCombo = customer.map(c => ({label: `${c.name} - ${c.code}`, value: c.id}))
+    console.log(customer)
     const statusCombo = ["Overconsumption", "Potential Overconsumption"]
+    const teamCombo = team.map(t => `${t.name} - ${t.code}`)
+    const custCombo = customer.map(c => ({
+        value: `custId-${c.id}`,
+        label: `${c.code} - ${c.name}`, 
+        group: t("Client")
+        }))
+    const subsidiariesCombo = subsidiaries.map(sub => ({
+        value: `subsidiaryId-${sub.id}`,
+        label: `${sub.code} - ${sub.name}`, 
+        group: t("Subsidiary")
+    }))
     // const staffCombo = staffs.map(staff => `${staff.name} - ${staff.staffId}`)
     // console.log(staffs)
 
@@ -40,8 +52,8 @@ const ResourceOverconsumptionReport: React.FC<Props> = ({ team, customer }) => {
                 label: t("Client"), 
                 paramName: "customer", 
                 type: "autocomplete", 
-                options: custCombo, 
-                needAll: true
+                options: [...subsidiariesCombo, ...custCombo], 
+                // needAll: true
             },
             { 
                 label: t("Status"), 
@@ -51,7 +63,7 @@ const ResourceOverconsumptionReport: React.FC<Props> = ({ team, customer }) => {
                 needAll: true
             },
             { 
-                label: t("lowerLimit"), 
+                label: t("Potential Overconsumption Threshold"), 
                 paramName: "lowerLimit", 
                 type: "number",
             },
@@ -65,6 +77,7 @@ return (
         formType={"download"}
         criteria={searchCriteria}
         onSearch={async (query: any) => {
+            const [custType, id] = readIntFromString(query.customer) as [string, number]
             let index = 0
             let postData: ProjectResourceOverconsumptionReportRequest = {
                 status: "All",
@@ -73,13 +86,13 @@ return (
             if (query.team.length > 0 && query.team.toLocaleLowerCase() !== "all") {
                 index = teamCombo.findIndex(team => team === query.team)
                 postData.teamId = team[index].id
-            } 
-            if (typeof query.customer === "string" && query.customer.toLocaleLowerCase() !== "all") {
-                postData.custId = query.customer
             }
             if (Boolean(query.lowerLimit)) {
                 postData.lowerLimit = query.lowerLimit/100
             }
+            if (id) {
+                postData[custType] = id
+            }
             postData.status = query.status
             console.log(postData)
             const response = await fetchProjectResourceOverconsumptionReport(postData)
diff --git a/src/components/ResourceOverconsumptionReport/ResourceOverconsumptionReportWrapper.tsx b/src/components/ResourceOverconsumptionReport/ResourceOverconsumptionReportWrapper.tsx
index 1ab9d24..0f6e234 100644
--- a/src/components/ResourceOverconsumptionReport/ResourceOverconsumptionReportWrapper.tsx
+++ b/src/components/ResourceOverconsumptionReport/ResourceOverconsumptionReportWrapper.tsx
@@ -1,18 +1,27 @@
 import React from "react";
 import ResourceOvercomsumptionReportLoading from "./ResourceOverconsumptionReportLoading";
 import ResourceOverconsumptionReport from "./ResourceOverconsumptionReport";
-import { fetchAllCustomers } from "@/app/api/customer";
 import { fetchTeam } from "@/app/api/team";
+import { fetchAllCustomers } from "@/app/api/customer";
+import { fetchAllSubsidiaries } from "@/app/api/subsidiary";
 
 interface SubComponents {
   Loading: typeof ResourceOvercomsumptionReportLoading;
 }
 
 const ResourceOvercomsumptionReportWrapper: React.FC & SubComponents = async () => {
-  const customers = await fetchAllCustomers()
-  const teams = await fetchTeam ()
+  const [
+    teams, 
+    customers, 
+    subsidiaries]
+     = await Promise.all(
+      [
+      fetchTeam(),
+      fetchAllCustomers(), 
+      fetchAllSubsidiaries()
+    ])
 
-  return <ResourceOverconsumptionReport team={teams} customer={customers}/>;
+  return <ResourceOverconsumptionReport team={teams} customer={customers} subsidiaries={subsidiaries}/>;
 };
 
 ResourceOvercomsumptionReportWrapper.Loading = ResourceOvercomsumptionReportLoading;