diff --git a/app/Exports/LaporanKeseluruhan/AgingAllExportExcel.php b/app/Exports/LaporanKeseluruhan/AgingAllExportExcel.php
new file mode 100644
index 0000000..fbb9f7c
--- /dev/null
+++ b/app/Exports/LaporanKeseluruhan/AgingAllExportExcel.php
@@ -0,0 +1,184 @@
+<?php
+
+namespace App\Exports\LaporanKeseluruhan;
+
+use Maatwebsite\Excel\Concerns\FromArray;
+use Maatwebsite\Excel\Concerns\ShouldAutoSize;
+use Maatwebsite\Excel\Concerns\WithCustomValueBinder;
+use Maatwebsite\Excel\Concerns\WithHeadings;
+use Maatwebsite\Excel\Concerns\WithStrictNullComparison;
+use PhpOffice\PhpSpreadsheet\Cell\Cell;
+use PhpOffice\PhpSpreadsheet\Cell\DataType;
+use PhpOffice\PhpSpreadsheet\Cell\DefaultValueBinder;
+use PhpOffice\PhpSpreadsheet\Style\NumberFormat;
+use Maatwebsite\Excel\Concerns\WithColumnFormatting;
+use Maatwebsite\Excel\Concerns\WithMultipleSheets;
+use Maatwebsite\Excel\Concerns\WithCustomStartCell;
+use Maatwebsite\Excel\Events\AfterSheet;
+use Maatwebsite\Excel\Concerns\WithEvents;
+
+class AgingAllExportExcel extends DefaultValueBinder implements 
+    FromArray, 
+    WithStrictNullComparison, 
+    WithHeadings, 
+    ShouldAutoSize, 
+    WithCustomValueBinder, 
+    WithColumnFormatting, 
+    WithEvents
+{
+    protected $aging;
+
+    public function __construct($aging)
+    {
+        $this->aging = $aging;
+    }
+
+    public function array(): array
+    {
+        $rows = [];
+        $totals = [];
+    
+        foreach ($this->aging as $branch) {
+            $row = [$branch['cawangan']];
+            $i = 0;
+    
+            foreach ($branch['summary_by_tempoh'] as $summary) {
+                $row[] = $summary['count'];
+                $row[] = $summary['sum_bakipjm'];
+    
+                // Totals per column
+                $totals[$i]['count'] = ($totals[$i]['count'] ?? 0) + $summary['count'];
+                $totals[$i]['sum_bakipjm'] = ($totals[$i]['sum_bakipjm'] ?? 0) + $summary['sum_bakipjm'];
+                $i++;
+            }
+    
+            // Total per row (cawangan)
+            $jumlahBil = collect($branch['summary_by_tempoh'])->sum('count');
+            $jumlahRM = collect($branch['summary_by_tempoh'])->sum('sum_bakipjm');
+            $row[] = $jumlahBil;
+            $row[] = $jumlahRM;
+    
+            // Add to column totals
+            $totals['jumlah']['count'] = ($totals['jumlah']['count'] ?? 0) + $jumlahBil;
+            $totals['jumlah']['sum_bakipjm'] = ($totals['jumlah']['sum_bakipjm'] ?? 0) + $jumlahRM;
+    
+            $rows[] = $row;
+        }
+    
+        // Add final total row
+        $totalRow = ['Jumlah'];
+        foreach ($totals as $key => $val) {
+            $totalRow[] = $val['count'];
+            $totalRow[] = $val['sum_bakipjm'];
+        }
+    
+        $rows[] = $totalRow;
+    
+        return $rows;
+    }
+    
+
+    /**
+     * Multi-row headings (2 rows)
+     */
+    public function headings(): array
+    {
+        $row1 = ['Cawangan'];
+        $row2 = [''];
+
+        if (!empty($this->aging[0]['summary_by_tempoh'])) {
+            foreach ($this->aging[0]['summary_by_tempoh'] as $summary) {
+                $row1[] = $summary['label'];
+                $row1[] = ''; // empty to allow merged cell
+                $row2[] = 'Bil';
+                $row2[] = 'RM';
+            }
+        }
+
+        $row1[] = 'Jumlah';
+        $row1[] = ''; // for merged "Jumlah" cell
+        $row2[] = 'Bil';
+        $row2[] = 'RM';
+
+        return [$row1, $row2];
+    }
+
+    public function columnFormats(): array
+{
+    $formats = [];
+    $colIndex = 2; // Start at column B (Cawangan is A)
+
+    $tempohCount = count($this->aging[0]['summary_by_tempoh'] ?? []);
+    for ($i = 0; $i < $tempohCount; $i++) {
+        // Bil column
+        $bilCol = \PhpOffice\PhpSpreadsheet\Cell\Coordinate::stringFromColumnIndex($colIndex++);
+        $formats[$bilCol] = NumberFormat::FORMAT_NUMBER; // ✅ No decimal
+
+        // RM column
+        $rmCol = \PhpOffice\PhpSpreadsheet\Cell\Coordinate::stringFromColumnIndex($colIndex++);
+        $formats[$rmCol] = NumberFormat::FORMAT_NUMBER_COMMA_SEPARATED1; // RM with comma and decimals
+    }
+
+    // Jumlah Bil
+    $jumlahBilCol = \PhpOffice\PhpSpreadsheet\Cell\Coordinate::stringFromColumnIndex($colIndex++);
+    $formats[$jumlahBilCol] = NumberFormat::FORMAT_NUMBER; // ✅ No decimal
+
+    // Jumlah RM
+    $jumlahRMCol = \PhpOffice\PhpSpreadsheet\Cell\Coordinate::stringFromColumnIndex($colIndex++);
+    $formats[$jumlahRMCol] = NumberFormat::FORMAT_NUMBER_COMMA_SEPARATED1;
+
+    return $formats;
+}
+
+
+    public function bindValue(Cell $cell, $value)
+    {
+        if (is_numeric($value)) {
+            $cell->setValueExplicit($value, DataType::TYPE_NUMERIC);
+            return true;
+        }
+
+        return parent::bindValue($cell, $value);
+    }
+
+    /**
+     * Merge heading cells using AfterSheet event
+     */
+    public function registerEvents(): array
+    {
+        return [
+            AfterSheet::class => function(AfterSheet $event) {
+                $sheet = $event->sheet->getDelegate();
+                $colIndex = 2; // Start from column B (A = Cawangan)
+                $tempohCount = count($this->aging[0]['summary_by_tempoh'] ?? []);
+    
+                $headingRow = 1; // Change this to 1 for the first row
+                $rowToMerge = $headingRow;
+    
+                // Merge each tempoh (e.g. "1 Bulan") across 2 columns: Bil & RM
+                for ($i = 0; $i < $tempohCount; $i++) {
+                    $startCol = \PhpOffice\PhpSpreadsheet\Cell\Coordinate::stringFromColumnIndex($colIndex);
+                    $endCol = \PhpOffice\PhpSpreadsheet\Cell\Coordinate::stringFromColumnIndex($colIndex + 1);
+                    $sheet->mergeCells("{$startCol}{$rowToMerge}:{$endCol}{$rowToMerge}");
+                    $colIndex += 2;
+                }
+    
+                // Merge "Jumlah" header across 2 columns (Bil & RM)
+                $startCol = \PhpOffice\PhpSpreadsheet\Cell\Coordinate::stringFromColumnIndex($colIndex);
+                $endCol = \PhpOffice\PhpSpreadsheet\Cell\Coordinate::stringFromColumnIndex($colIndex + 1);
+                $sheet->mergeCells("{$startCol}{$rowToMerge}:{$endCol}{$rowToMerge}");
+            },
+        ];
+    }
+    
+    
+
+    
+
+
+    // Mulakan sel untuk data bermula dari A4 (Baris 3 adalah header)
+    public function startCell(): string
+    {
+        return 'A3'; // Data bermula dari baris 4
+    }
+}
diff --git a/app/Http/Controllers/Reports/AgingController.php b/app/Http/Controllers/Reports/AgingController.php
new file mode 100644
index 0000000..b74b5cc
--- /dev/null
+++ b/app/Http/Controllers/Reports/AgingController.php
@@ -0,0 +1,84 @@
+<?php
+
+namespace App\Http\Controllers\Reports;
+
+use App\Http\Controllers\Controller;
+use Carbon\Carbon;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\App;
+use Illuminate\Support\Facades\Http;
+use Maatwebsite\Excel\Facades\Excel;
+use Illuminate\Support\Facades\Auth;
+use App\Exports\LaporanKeseluruhan\AgingAllExportExcel;
+
+class AgingController extends Controller
+{
+    public function index(Request $request)
+    {
+        $current = new Carbon();
+        $request->hostname = config('api.url');
+        // dd($request->hostname );
+        $kod_cawangan = $request->kod_cawangan;
+        $action = $request->input('action', 'search'); 
+        // dd($action);
+
+        $getReportDate = function ($date_string) use ($current) {
+            if ($date_string == null) {
+                return $current->toDateString();
+            }
+
+            return $date_string;
+        };
+
+        $request->hostname = config('api.url');
+
+        $aging = Http::get($request->hostname . '/api/reports/aging', [
+            'endDate' => $getReportDate($request->endDate),
+        ])->json();
+
+        $endDate = $getReportDate($request->endDate);
+
+        if ($action === 'excel') {
+            $file_title = sprintf("LaporanAging(%s).xlsx", $kod_cawangan, $request->endDate);
+            return Excel::download(new AgingAllExportExcel($aging), $file_title);
+        }
+
+        $aging = $aging ?? [];
+
+        return view('reports.aging.index', compact('aging', 'endDate'));
+    }
+
+    public function show(Request $request)
+{
+    $current = Carbon::now();
+    $action = $request->input('action', 'search');
+
+    $getReportDate = function ($date_string) use ($current) {
+        return $date_string ? $date_string : $current->toDateString();
+    };
+
+    $hostname = config('api.url');
+
+    $response = Http::get("$hostname/api/reports/aging", [
+        'endDate' => $getReportDate($request->endDate),
+    ]);
+
+    $aging = $response->json() ?? []; // Ensure it's an array
+
+    // Debugging: Check the response before using it
+    if (empty($aging)) {
+        return back()->with('error', 'Failed to fetch data from API.');
+    }
+
+    $endDate = $getReportDate($request->endDate);
+
+    if ($action === 'excel') {
+        // Ensure $kod_cawangan is defined (Modify as per your data structure)
+        $kod_cawangan = $request->input('kod_cawangan', 'DEFAULT'); 
+
+        $file_title = sprintf("LaporanAging(%s).xlsx", $kod_cawangan, $endDate);
+        return Excel::download(new AgingAllExportExcel($aging), $file_title);
+    }
+    return view('reports.aging.index', compact('aging', 'endDate'));
+}
+}
diff --git a/resources/views/indexOverallReport.blade.php b/resources/views/indexOverallReport.blade.php
index aaf134f..1d2b3bf 100644
--- a/resources/views/indexOverallReport.blade.php
+++ b/resources/views/indexOverallReport.blade.php
@@ -49,6 +49,12 @@
                                     <h2 class="mx-auto text-center font-bold text-2xl uppercase">Laporan Lelongan</h2>
                                 </a>
                             </div>
+                            <div
+                                class="bg-white ml-2 shadow border border-solid px-6 py-4 rounded-lg hover:bg-yellow-300 hover:transition-all mb-2 cursor-pointer">
+                                <a href="{{ route('reports.aging.index', ['startDate' => now()->toDateString(), 'endDate' => now()->toDateString()]) }}" class="">
+                                    <h2 class="mx-auto text-center font-bold text-2xl uppercase">Laporan Aging</h2>
+                                </a>
+                            </div>
                         </div>
                     </div>
                 </div>
diff --git a/resources/views/reports/aging/index.blade.php b/resources/views/reports/aging/index.blade.php
new file mode 100644
index 0000000..930987e
--- /dev/null
+++ b/resources/views/reports/aging/index.blade.php
@@ -0,0 +1,158 @@
+@extends('layouts.app')
+
+@section('content')
+<div class="bg-gray-900 opacity-50 hidden fixed inset-0 z-10" id="sidebarBackdrop"></div>
+<div id="main-content" class="h-full w-full bg-gray-50 relative overflow-y-auto">
+    <main>
+
+        <div class="pt-6 px-4">
+
+            <breadcrumb
+                :items="[{ 'title': 'Laporan Keseluruhan', 'icon': 'fas fa-users', 'url': '{{ route('reports') }}' }, { 'title': 'Lelongan', 'icon': 'fas fa-users' }]">
+            </breadcrumb>
+
+            <div class="container">
+                <div class="flex w-full">
+                    <div class="xl:w-3/5 2xl:w-2/3 p-12 mx-auto">
+                        <div class="bg-yellow-600 text-gray-200 text-lg px-6 py-4 rounded-t-lg">
+                            <a href="/reports" class="router-link-active">
+                                <i class="fas fa-backspace text-white"></i>
+                            </a>
+                            <span class="text-center mx-auto text-white font-bold">Laporan Aging</span>
+                        </div>
+
+                        <form id="formAging" method="GET" action="{{ route('reports.aging.show') }}">
+
+                            <div class="rounded bg-white shadow p-6">
+                            <div class="pb-6">
+                                <label class="font-semibold text-gray-700 block pb-1">Pilih</label>
+                                <div class="flex items-center">
+                                    <label for="tarikhhingga" class="text-gray-600 border border-2 rounded-l px-4 py-2 whitespace-no-wrap"
+                                        style="background-color: rgb(249, 250, 251);">Bulan</label>
+                                        <input id="tarikhhingga" name="endDate" type="month" value="{{ request()->endDate ?? $endDate }}"
+                                        class="border border-yellow-600 rounded-lg px-4 py-3 w-full sm:w-80 bg-white text-gray-800 focus:ring-2 focus:ring-yellow-500 focus:outline-none transition-all duration-300 hover:border-yellow-500" />
+                                    <input type="hidden" name="action" id="formAction" value="search">
+                                    
+                                    <button type="submit" onclick="setAction('search')" class="border border-yellow-600 text-yellow-600 font-montserrat py-2 px-8 font-medium rounded-xl hover:bg-yellow-600 hover:text-white transition-all duration-300 ml-5">
+                                        <i class="fas fa-magnifying-glass mr-2"></i> Search
+                                    </button>
+
+                                    <button type="submit" onclick="setAction('excel')" class="border border-yellow-600 text-yellow-600 py-2 px-8 font-medium rounded-xl hover:bg-yellow-600 hover:text-white transition-all duration-300 ml-2">
+                                        <i class="fas fa-file-excel mr-2"></i> Excel
+                                    </button>
+                                </div>
+                            </div>
+
+                            </div>
+                        </form>
+                    </div>
+                </div>
+            </div>
+           
+            <div kodcaw="operasi">
+                <div>
+                    <!---->
+                    <!---->
+                </div>
+                <div>
+                    <!---->
+                    <!---->
+                </div>
+                <div class="flex justify-between mb-2">
+
+                </div>
+
+                @if(empty($aging))
+                    <div class="alert alert-warning">
+                        Tiada data dijumpai untuk tarikh {{ $endDate }}.
+                    </div>
+                @else
+                    <!-- <h1>Summary Report</h1> -->
+
+                    <div class="overflow-x-auto">
+                        <!-- Create a table with horizontal headers -->
+                        <table class="table-auto w-full border-collapse border border-gray-200">
+                        <thead class="bg-yellow-500 text-white">
+                        <tr>
+                            <th class="px-4 py-2 border">Bil.</th> <!-- Add Bilangan here -->
+                            <th class="px-4 py-2 border">Cawangan</th>
+                            @foreach ($aging[0]['summary_by_tempoh'] as $summary)
+                                <th class="px-4 py-2 border" colspan="2">{{ $summary['label'] }}</th> <!-- Merge Tempoh with Bilangan and Jumlah -->
+                            @endforeach
+                            <th class="px-4 py-2 border" colspan="2">Keseluruhan</th>
+                        </tr>
+                        <tr>
+                            <th class="px-4 py-2 border"> </th> <!-- Empty for Bilangan Row -->
+                            <th class="px-4 py-2 border"> </th> <!-- Empty for Cawangan Row -->
+                            @foreach ($aging[0]['summary_by_tempoh'] as $summary)
+                                <th class="px-4 py-2 border">Bil</th> <!-- Bilangan Column Title -->
+                                <th class="px-4 py-2 border">RM</th> <!-- Jumlah Column Title -->
+                            @endforeach
+                            <th class="px-4 py-2 border">Bil</th>
+                            <th class="px-4 py-2 border">RM</th>
+                        </tr>
+                    </thead>
+
+                    <tbody>
+                            @php
+                                $counter = 1; // Initialize counter
+                                $totalGrandCountByTempoh = array_fill(0, count($aging[0]['summary_by_tempoh']), 0);
+                                $totalGrandBakipjmByTempoh = array_fill(0, count($aging[0]['summary_by_tempoh']), 0);
+                            @endphp
+                            @foreach ($aging as $branch)
+                                @php
+                                    $totalCount = 0;
+                                    $totalBakipjm = 0;
+                                @endphp
+                                <tr>
+                                    <td class="px-4 py-2 border">{{ $counter++ }}</td> <!-- Display Bilangan (counter) -->
+                                    <td class="px-4 py-2 border font-bold">{{ $branch['cawangan'] }}</td>
+                                    @foreach ($branch['summary_by_tempoh'] as $index => $summary)
+                                        <td class="px-4 py-2 border">{{ $summary['count'] }}</td> <!-- Bilangan Value -->
+                                        <td class="px-4 py-2 border">{{ number_format($summary['sum_bakipjm'], 2) }}</td> <!-- Jumlah Value -->
+                                        
+                                        @php
+                                            $totalCount += $summary['count']; // Summing up the count
+                                            $totalBakipjm += $summary['sum_bakipjm']; // Summing up the Bakipjm
+                                            
+                                            // Adding values to grand totals for each tempoh
+                                            $totalGrandCountByTempoh[$index] += $summary['count'];
+                                            $totalGrandBakipjmByTempoh[$index] += $summary['sum_bakipjm'];
+                                        @endphp
+                                    @endforeach
+                                    <td class="px-4 py-2 border">{{ $totalCount }}</td> <!-- Total Count for Branch -->
+                                    <td class="px-4 py-2 border">{{ number_format($totalBakipjm , 2) }}</td> <!-- Total Bakipjm for Branch -->
+                                </tr>
+                            @endforeach
+                        </tbody>
+
+                            <tfoot>
+                                <tr>
+                                <td class="px-4 py-2 border font-bold" colspan = "2">Total</td>
+                                    @foreach ($totalGrandCountByTempoh as $index => $grandCount)
+                                        <td class="px-4 py-2 border">{{ $grandCount }}</td> <!-- Grand Total Bil for each Tempoh -->
+                                        <td class="px-4 py-2 border">{{ number_format($totalGrandBakipjmByTempoh[$index], 2) }}</td> <!-- Grand Total RM for each Tempoh -->
+                                    @endforeach
+                                    <td class="px-4 py-2 border">{{ array_sum($totalGrandCountByTempoh) }}</td> <!-- Grand Total for Keseluruhan Bil -->
+                                    <td class="px-4 py-2 border">{{ number_format(array_sum($totalGrandBakipjmByTempoh), 2) }}</td> <!-- Grand Total for Keseluruhan RM -->
+                                </tr>
+                            </tfoot>
+                        </table>
+                    </div>
+
+                @endif
+            </div>
+        </div>
+    </main>
+    @include('layouts.footer')
+
+</div>
+@endsection
+
+<!-- JavaScript to Change Action -->
+<script>
+    function setAction(action) {
+        document.getElementById('formAction').value = action;
+        document.getElementById('formAging').submit(); 
+    }
+</script>
diff --git a/routes/reports.php b/routes/reports.php
index 76a5efe..56c6e9b 100644
--- a/routes/reports.php
+++ b/routes/reports.php
@@ -6,6 +6,7 @@ use App\Http\Controllers\Reports\AnsuranController;
 use App\Http\Controllers\Reports\RingkasanHarianController;
 use App\Http\Controllers\Reports\StokAuditController;
 use App\Http\Controllers\Reports\LelonganController;
+use App\Http\Controllers\Reports\AgingController;
 use Illuminate\Support\Facades\Route;
 
 Route::middleware(['roleChecker:admin,akaun,operasi,kpo, null'])->group(function () {
@@ -24,4 +25,6 @@ Route::middleware(['roleChecker:admin,akaun,operasi,kpo, null'])->group(function
     Route::get('lelongan/{kod_cawangan}', [LelonganController::class, 'downloadLelonganCawanganExcel'])->name('reports.lelongan.cawangan.excel');
     Route::get('laporan-lelong/view', [LelonganController::class, 'show'])->name('reports.lelongan.show');
     Route::get('laporan-ansuran/view', [AnsuranController::class, 'show'])->name('reports.ansuran.show');
+    Route::get('aging/view', [AgingController::class, 'index'])->name('reports.aging.index');
+    Route::get('laporan-aging/view', [AgingController::class, 'show'])->name('reports.aging.show');
 });