diff --git a/src/main/java/com/divudi/bean/common/ReportsController.java b/src/main/java/com/divudi/bean/common/ReportsController.java
index bb618e5549..e649a05f49 100644
--- a/src/main/java/com/divudi/bean/common/ReportsController.java
+++ b/src/main/java/com/divudi/bean/common/ReportsController.java
@@ -345,7 +345,6 @@ public void setDischargedStatus(String dischargedStatus) {
         this.dischargedStatus = dischargedStatus;
     }
 
-
     public PaymentMethod getPaymentMethod() {
         return paymentMethod;
     }
@@ -1652,7 +1651,6 @@ public void generateSampleCarrierReport() {
     private ReportTemplateRowBundle generateSampleCarrierBillItems(List<BillTypeAtomic> bts) {
         Map<String, Object> parameters = new HashMap<>();
 
-
         String jpql = "SELECT new com.divudi.data.ReportTemplateRow(pi) "
                 + "FROM PatientInvestigation pi "
                 + "JOIN pi.billItem billItem "
@@ -1661,7 +1659,6 @@ private ReportTemplateRowBundle generateSampleCarrierBillItems(List<BillTypeAtom
                 + " and billItem.retired=false "
                 + " and bill.retired=false ";
 
-
         jpql += "AND bill.billTypeAtomic in :bts ";
         parameters.put("bts", bts);
 
@@ -2617,7 +2614,7 @@ public void generateDebtorBalanceReport(final boolean onlyDueBills) {
     }
 
     public ReportTemplateRowBundle generateDebtorBalanceReportBills(List<BillTypeAtomic> bts, List<PaymentMethod> billPaymentMethods,
-                                                                    boolean onlyDueBills) {
+            boolean onlyDueBills) {
         Map<String, Object> parameters = new HashMap<>();
         String jpql = "SELECT new com.divudi.data.ReportTemplateRow(bill) "
                 + "FROM Bill bill "
@@ -3140,7 +3137,6 @@ private ReportTemplateRowBundle generateExternalLaboratoryWorkloadBillItems(List
 //                + "LEFT JOIN PatientInvestigation pi ON pi.billItem = billItem "
 //                + "WHERE bill.billTypeAtomic IN :bts "
 //                + "AND bill.createdAt BETWEEN :fd AND :td ";
-
         String jpql = "SELECT new com.divudi.data.ReportTemplateRow(billItem) "
                 + "FROM PatientInvestigation pi "
                 + "JOIN pi.billItem billItem "
@@ -3644,6 +3640,144 @@ public Double calculateSponsorShareNetTotal() {
         return subTotal;
     }
 
+    public Double calculateNetAmountNetTotal() {
+        double netAmountNetTotal = 0.0;
+        Map<Institution, List<Bill>> billMap = bundle.getGroupedBillItemsByInstitution();
+
+        for (Map.Entry<Institution, List<Bill>> entry : billMap.entrySet()) {
+            List<Bill> bills = entry.getValue();
+
+            netAmountNetTotal += calculateNetAmountSubTotalByBills(bills);
+        }
+
+        return netAmountNetTotal;
+    }
+
+    public Double calculateNetAmountSubTotalByBills(List<Bill> bills) {
+        Double netTotal = 0.0;
+
+        for (Bill bill : bills) {
+            netTotal += bill.getNetTotal();
+        }
+
+        return netTotal;
+    }
+
+    public Double calculateGrossAmountSubTotalByBills(List<Bill> bills) {
+        Double billTotal = 0.0;
+
+        for (Bill bill : bills) {
+            billTotal += bill.getBillTotal();
+        }
+
+        return billTotal;
+    }
+
+    public Double calculatePatientShareSubTotalByBills(List<Bill> bills) {
+        Double settledAmountByPatient = 0.0;
+
+        for (Bill bill : bills) {
+            settledAmountByPatient += bill.getSettledAmountByPatient();
+        }
+
+        return settledAmountByPatient;
+    }
+
+    public Double calculateSponsorShareSubTotalByBills(List<Bill> bills) {
+        Double settledAmountBySponsor = 0.0;
+
+        for (Bill bill : bills) {
+            settledAmountBySponsor += bill.getSettledAmountBySponsor();
+        }
+
+        return settledAmountBySponsor;
+    }
+
+    public Double calculateDueAmountSubTotalByBills(List<Bill> bills) {
+        Double balance = 0.0;
+
+        for (Bill bill : bills) {
+            balance += bill.getBalance();
+        }
+
+        return balance;
+    }
+
+    public Double calculateGrossAmountNetTotal() {
+        double grossAmountNetTotal = 0.0;
+        Map<Institution, List<Bill>> billMap = bundle.getGroupedBillItemsByInstitution();
+
+        for (Map.Entry<Institution, List<Bill>> entry : billMap.entrySet()) {
+            List<Bill> bills = entry.getValue();
+
+            grossAmountNetTotal += calculateGrossAmountSubTotalByBills(bills);
+        }
+
+        return grossAmountNetTotal;
+    }
+
+    public Double calculateDiscountNetTotal() {
+        double discountNetTotal = 0.0;
+        Map<Institution, List<Bill>> billMap = bundle.getGroupedBillItemsByInstitution();
+
+        for (Map.Entry<Institution, List<Bill>> entry : billMap.entrySet()) {
+            List<Bill> bills = entry.getValue();
+
+            discountNetTotal += calculateDiscountSubTotalByBills(bills);
+        }
+
+        return discountNetTotal;
+    }
+
+    public Double calculateDiscountSubTotalByBills(List<Bill> bills) {
+        Double discount = 0.0;
+
+        for (Bill bill : bills) {
+            discount += bill.getDiscount();
+        }
+
+        return discount;
+    }
+
+    public Double calculatePatientShareNetTotal() {
+        double patientShareNetTotal = 0.0;
+        Map<Institution, List<Bill>> billMap = bundle.getGroupedBillItemsByInstitution();
+
+        for (Map.Entry<Institution, List<Bill>> entry : billMap.entrySet()) {
+            List<Bill> bills = entry.getValue();
+
+            patientShareNetTotal += calculatePatientShareSubTotalByBills(bills);
+        }
+
+        return patientShareNetTotal;
+    }
+
+    public Double calculateDueAmountNetTotal() {
+        double dueAmountNetTotal = 0.0;
+        Map<Institution, List<Bill>> billMap = bundle.getGroupedBillItemsByInstitution();
+
+        for (Map.Entry<Institution, List<Bill>> entry : billMap.entrySet()) {
+            List<Bill> bills = entry.getValue();
+
+            dueAmountNetTotal += calculateDueAmountSubTotalByBills(bills);
+        }
+
+        return dueAmountNetTotal;
+    }
+
+    public Double calculateSponsorShareNetTotal() {
+        double sponsorShareNetTotal = 0.0;
+        Map<Institution, List<Bill>> billMap = bundle.getGroupedBillItemsByInstitution();
+
+        for (Map.Entry<Institution, List<Bill>> entry : billMap.entrySet()) {
+            List<Bill> bills = entry.getValue();
+
+            sponsorShareNetTotal += calculateSponsorShareSubTotalByBills(bills);
+        }
+
+        return sponsorShareNetTotal;
+    }
+
     public void generateDiscountReport() {
         if (visitType == null || visitType.trim().isEmpty()) {
             JsfUtil.addErrorMessage("Please select a visit type");
@@ -3984,6 +4118,7 @@ public void exportCollectionCenterBillWiseDetailReportToExcel() {
         try (XSSFWorkbook workbook = new XSSFWorkbook();
              OutputStream out = response.getOutputStream()) {
 
+
             XSSFSheet sheet = workbook.createSheet("Report");
             int rowIndex = 0;
 
diff --git a/src/main/java/com/divudi/bean/pharmacy/PharmacySummaryReportController.java b/src/main/java/com/divudi/bean/pharmacy/PharmacySummaryReportController.java
index f5ef2dc277..ecd2b6edd6 100644
--- a/src/main/java/com/divudi/bean/pharmacy/PharmacySummaryReportController.java
+++ b/src/main/java/com/divudi/bean/pharmacy/PharmacySummaryReportController.java
@@ -232,6 +232,7 @@ public void resetAllFilters() {
     }
 
     public void processPharmacyIncomeReport() {
+        System.out.println("processPharmacyIncomeReport");
         List<BillTypeAtomic> billTypeAtomics = new ArrayList<>();
         billTypeAtomics.add(BillTypeAtomic.PHARMACY_RETAIL_SALE);
         billTypeAtomics.add(BillTypeAtomic.PHARMACY_RETAIL_SALE_CANCELLED);
@@ -242,6 +243,18 @@ public void processPharmacyIncomeReport() {
         billTypeAtomics.add(BillTypeAtomic.PHARMACY_WHOLESALE_CANCELLED);
         billTypeAtomics.add(BillTypeAtomic.PHARMACY_WHOLESALE_PRE);
         billTypeAtomics.add(BillTypeAtomic.PHARMACY_WHOLESALE_REFUND);
+        billTypeAtomics.add(BillTypeAtomic.DIRECT_ISSUE_INWARD_MEDICINE);
+        billTypeAtomics.add(BillTypeAtomic.DIRECT_ISSUE_INWARD_MEDICINE_CANCELLATION);
+        billTypeAtomics.add(BillTypeAtomic.DIRECT_ISSUE_INWARD_MEDICINE_RETURN);
+        billTypeAtomics.add(BillTypeAtomic.DIRECT_ISSUE_THEATRE_MEDICINE);
+        billTypeAtomics.add(BillTypeAtomic.DIRECT_ISSUE_THEATRE_MEDICINE_CANCELLATION);
+        billTypeAtomics.add(BillTypeAtomic.DIRECT_ISSUE_THEATRE_MEDICINE_RETURN);
+        billTypeAtomics.add(BillTypeAtomic.ISSUE_MEDICINE_ON_REQUEST_INWARD);
+        billTypeAtomics.add(BillTypeAtomic.ISSUE_MEDICINE_ON_REQUEST_INWARD_CANCELLATION);
+        billTypeAtomics.add(BillTypeAtomic.ISSUE_MEDICINE_ON_REQUEST_THEATRE);
+        billTypeAtomics.add(BillTypeAtomic.ISSUE_MEDICINE_ON_REQUEST_THEATRE_CANCELLATION);
+        billTypeAtomics.add(BillTypeAtomic.ACCEPT_RETURN_MEDICINE_INWARD);
+        billTypeAtomics.add(BillTypeAtomic.ACCEPT_RETURN_MEDICINE_THEATRE);
 
         List<Bill> bills = billService.fetchBills(fromDate, toDate, institution, site, department, webUser, billTypeAtomics);
         bundle = new IncomeBundle(bills);
@@ -252,7 +265,7 @@ public void processPharmacyIncomeReport() {
             if (r.getBill().getPaymentMethod() == null) {
                 continue;
             }
-            if(r.getBill().getPaymentMethod().equals(PaymentMethod.MultiplePaymentMethods)){
+            if (r.getBill().getPaymentMethod().equals(PaymentMethod.MultiplePaymentMethods)) {
                 r.setPayments(billService.fetchBillPayments(r.getBill()));
             }
         }
diff --git a/src/main/java/com/divudi/data/IncomeBundle.java b/src/main/java/com/divudi/data/IncomeBundle.java
index e58ad197e4..97644be512 100644
--- a/src/main/java/com/divudi/data/IncomeBundle.java
+++ b/src/main/java/com/divudi/data/IncomeBundle.java
@@ -234,9 +234,18 @@ public void generatePaymentDetailsForBills() {
             r.setNetTotal(b.getNetTotal());
             r.setDiscount(b.getDiscount());
             r.setActualTotal(b.getNetTotal() - b.getServiceCharge());
-            
+
             if (b.getPaymentMethod() == null) {
-                r.setNoneValue(b.getNetTotal());
+                r.setCreditValue(b.getNetTotal());
+                if (r.getBill().getPatientEncounter() != null) {
+                    r.setOpdCreditValue(0);
+                    r.setInpatientCreditValue(b.getNetTotal());
+                } else {
+                    r.setOpdCreditValue(0);
+                    r.setInpatientCreditValue(0);
+                    r.setNoneValue(b.getNetTotal());
+                }
+
             } else {
                 switch (b.getPaymentMethod()) {
                     case Agent:
@@ -261,7 +270,7 @@ public void generatePaymentDetailsForBills() {
                         break;
                     case Credit:
                         r.setCreditValue(b.getNetTotal());
-                        if (r.getBill().getPatientEncounter() == null) {
+                        if (r.getBill().getPatientEncounter() != null) {
                             r.setOpdCreditValue(0);
                             r.setInpatientCreditValue(b.getNetTotal());
                         } else {
@@ -301,7 +310,7 @@ public void generatePaymentDetailsForBills() {
                 }
 
             }
-            
+
         }
         populateSummaryRow();
     }
@@ -336,10 +345,10 @@ private void calculateBillPaymentValuesFromPayments(IncomeRow r) {
                         break;
                     case Credit:
                         r.setCreditValue(r.getCreditValue() + p.getPaidValue());
-                        if (r.getBill().getPatientEncounter() == null) {
-                            r.setOpdCreditValue(r.getOpdCreditValue() + p.getPaidValue());
-                        } else {
+                        if (r.getBill().getPatientEncounter() != null) {
                             r.setInpatientCreditValue(r.getInpatientCreditValue() + p.getPaidValue());
+                        } else {
+                            r.setOpdCreditValue(r.getOpdCreditValue() + p.getPaidValue());
                         }
                         break;
                     case IOU:
diff --git a/src/main/java/com/divudi/service/BillService.java b/src/main/java/com/divudi/service/BillService.java
index 4c32a531d8..3391c3bd26 100644
--- a/src/main/java/com/divudi/service/BillService.java
+++ b/src/main/java/com/divudi/service/BillService.java
@@ -634,7 +634,10 @@ public List<Bill> fetchBills(Date fromDate,
         }
 
         jpql += " order by b.createdAt desc  ";
-
-       return billFacade.findByJpql(jpql, params, TemporalType.TIMESTAMP);
+        System.out.println("params = " + params);
+        System.out.println("jpql = " + jpql);
+        List<Bill> fetchedBills = billFacade.findByJpql(jpql, params, TemporalType.TIMESTAMP);
+        System.out.println("fetchedBills = " + fetchedBills);
+        return fetchedBills;
     }
 }
diff --git a/src/main/webapp/pharmacy/pharmacy_analytics.xhtml b/src/main/webapp/pharmacy/pharmacy_analytics.xhtml
index 9fa0ed31f4..a7b95ba15a 100644
--- a/src/main/webapp/pharmacy/pharmacy_analytics.xhtml
+++ b/src/main/webapp/pharmacy/pharmacy_analytics.xhtml
@@ -10,7 +10,7 @@
 
                 <p:panel header="Pharmacy Analytics" >
                     <div class="row">
-                        <div class="col-md-3">
+                        <div class="col-md-2">
                             <h:form>
                                 <p:accordionPanel activeIndex="#{pharmacyController.managePharamcyReportIndex}">
                                     <p:ajax process="@this"></p:ajax>
@@ -297,7 +297,7 @@
                                 </p:accordionPanel>
                             </h:form>
                         </div>
-                        <div class="col-md-9">
+                        <div class="col-md-10">
                             <ui:insert name="subcontent">
 
                             </ui:insert>
diff --git a/src/main/webapp/pharmacy/reports/summary_reports/pharmacy_income_report.xhtml b/src/main/webapp/pharmacy/reports/summary_reports/pharmacy_income_report.xhtml
index a37361c4ff..fc32cb0216 100644
--- a/src/main/webapp/pharmacy/reports/summary_reports/pharmacy_income_report.xhtml
+++ b/src/main/webapp/pharmacy/reports/summary_reports/pharmacy_income_report.xhtml
@@ -171,10 +171,11 @@
                         <p:printer target="tbl" />
                     </p:commandButton>
 
-
+          
 
                     <p:dataTable
                         id="tbl"
+                        styleClass="ui-datatable-borderless ui-datatable-sm compact-datatable"
                         value="#{pharmacySummaryReportController.bundle.rows}" var="row"
                         paginator="true" rows="10" rowsPerPageTemplate="5,10,15,50,100,500,1000,2000,5000,10000"
                         paginatorPosition="bottom">
@@ -232,7 +233,7 @@
                             </f:facet>
 
                         </p:column>
-                        <p:column headerText="Inpatient Credit" class="text-end bg-secondary text-white">
+                        <p:column headerText="Inpatient Credit" class="text-end light-grey-background">
                             <h:outputText value="#{row.inpatientCreditValue}">
                                 <f:convertNumber pattern="#,##0.00" />
                             </h:outputText>
@@ -243,7 +244,7 @@
                             </f:facet>
 
                         </p:column>
-                        <p:column headerText="Outpatient Credit" class="text-end bg-secondary text-white">
+                        <p:column headerText="Outpatient Credit"  class="text-end light-grey-background">
                             <h:outputText value="#{row.opdCreditValue}">
                                 <f:convertNumber pattern="#,##0.00" />
                             </h:outputText>
@@ -254,7 +255,7 @@
                             </f:facet>
 
                         </p:column>
-                        <p:column headerText="Staff Credit"   class="text-end bg-secondary text-white" >
+                        <p:column headerText="Staff Credit"   class="text-end light-grey-background" >
                             <h:outputText value="#{row.staffValue}">
                                 <f:convertNumber pattern="#,##0.00" />
                             </h:outputText>
@@ -265,7 +266,7 @@
                             </f:facet>
 
                         </p:column>
-                        <p:column headerText="Agent Credit" class="text-end bg-secondary text-white" >
+                        <p:column headerText="Agent Credit" class="text-end light-grey-background" >
                             <h:outputText value="#{row.agentValue}">
                                 <f:convertNumber pattern="#,##0.00" />
                             </h:outputText>
diff --git a/src/main/webapp/resources/css/ohmis.css b/src/main/webapp/resources/css/ohmis.css
index c8cfac2e26..f607f6cb31 100644
--- a/src/main/webapp/resources/css/ohmis.css
+++ b/src/main/webapp/resources/css/ohmis.css
@@ -290,6 +290,63 @@ th.align-right-header .ui-column-title {
     width: 58%;
 }
 
+.compact-datatable {
+    --content-padding: 0.0rem; /* Reduced from 1rem */
+    --inline-spacing: 0.0rem; /* Reduced from 0.5rem */
+    --border-radius: 0px; /* Reduced from 4px */
+}
+.compact-datatable .ui-datatable-data tr td {
+    margin: 0 !important;
+    padding: 2px !important;  /* Minimal padding */
+    line-height: 1.2; /* Reduce line spacing */
+}
+.compact-datatable .ui-datatable-header,
+.compact-datatable .ui-datatable-footer,
+.compact-datatable .ui-column-title,
+.compact-datatable .ui-datatable-footer .ui-datatable-footer-table,
+.compact-datatable .ui-datatable-footer .ui-datatable-footer-tablewrapper,
+.compact-datatable .ui-datatable-footer table,
+.compact-datatable .ui-datatable-footer td,
+.compact-datatable .ui-datatable-footer td.ui-state-default,
+.compact-datatable .ui-datatable-footer td:empty,
+.compact-datatable .ui-datatable-footer .ui-datatable-footer-tablewrapper table {
+    margin: 0 !important;
+    padding: 2px !important;
+    line-height: 1.1;
+}
+.compact-datatable .ui-datatable-footer td:empty {
+    display: none; /* Hide empty cells completely */
+}
+.compact-datatable .ui-datatable-footer,
+.compact-datatable tfoot.ui-widget-content,
+.compact-datatable .ui-datatable-footer td,
+.compact-datatable .ui-datatable-footer td.ui-state-default {
+    margin: 0 !important;
+    padding: 0.1rem !important;
+    line-height: 1;
+    font-size: 0.8rem;
+}
+.compact-datatable .ui-state-default {
+    margin: 0 !important;
+    padding: 0 !important;
+}
+
+.light-grey-background {
+    background-color: #e2e3e5; /* Slightly darker grey than before */
+    color: #343a40; /* Dark grey text, ensuring good contrast */
+}
+.light-grey-background,
+.light-grey-background .ui-column-footer,
+.light-grey-background .ui-column-header {
+    background-color: #e2e3e5; /* Slightly darker grey than before */
+    color: #343a40; /* Dark grey text, ensuring good contrast */
+}
+.compact-datatable .light-grey-background,
+.compact-datatable .ui-datatable thead th.light-grey-background,
+.compact-datatable .ui-datatable tfoot td.light-grey-background {
+    background-color: #e2e3e5; /* Slightly darker grey */
+    color: #343a40; /* Dark grey text for contrast */
+}
 
 
 @media print {