diff --git a/src/app.module.ts b/src/app.module.ts
index e552023..b8001b4 100644
--- a/src/app.module.ts
+++ b/src/app.module.ts
@@ -82,6 +82,7 @@ import { GateScanModule } from './modules/gates/gate.module';
 import { UserLoginModel } from './modules/user-related/user/data/models/user-login.model';
 import { LogUserLoginModel } from './modules/configuration/log/data/models/log-user-login.model';
 import { AuthService } from './core/guards/domain/services/auth.service';
+import { ReportSummaryModule } from './modules/reports/report-summary/report-summary.module';
 
 @Module({
   imports: [
@@ -186,6 +187,7 @@ import { AuthService } from './core/guards/domain/services/auth.service';
     ReportModule,
     ReportBookmarkModule,
     ReportExportModule,
+    ReportSummaryModule,
 
     // superset
     SupersetModule,
diff --git a/src/core/strings/constants/module.constants.ts b/src/core/strings/constants/module.constants.ts
index 92913b4..f78ebca 100644
--- a/src/core/strings/constants/module.constants.ts
+++ b/src/core/strings/constants/module.constants.ts
@@ -24,4 +24,5 @@ export enum MODULE_NAME {
   REPORT = 'report',
   REPORT_BOOKMARK = 'report-bookmark',
   REPORT_EXPORT = 'report-export',
+  REPORT_SUMMARY = 'report-summary',
 }
diff --git a/src/modules/reports/report-summary/report-summary.controller.ts b/src/modules/reports/report-summary/report-summary.controller.ts
new file mode 100644
index 0000000..0bfd0fc
--- /dev/null
+++ b/src/modules/reports/report-summary/report-summary.controller.ts
@@ -0,0 +1,27 @@
+import { Controller, Get, Query } from '@nestjs/common';
+import { ApiBearerAuth, ApiTags } from '@nestjs/swagger';
+import { ExcludePrivilege, Public } from 'src/core/guards';
+import { MODULE_NAME } from 'src/core/strings/constants/module.constants';
+
+import { ReportSummaryService } from './report-summary.service';
+import { GetSummaryReportDto } from '../shared/dto/summary-report.get.dto';
+
+@ApiTags(`${MODULE_NAME.REPORT_SUMMARY.split('-').join(' ')}`)
+@Controller(`v1/${MODULE_NAME.REPORT_SUMMARY}`)
+@Public(false)
+@ApiBearerAuth('JWT')
+export class ReportSummaryController {
+  constructor(private service: ReportSummaryService) {}
+
+  @Get('income-item')
+  @ExcludePrivilege()
+  async getReportItem(@Query() query: GetSummaryReportDto) {
+    return await this.service.getReportItem(query);
+  }
+
+  @Get('income-item-master')
+  @ExcludePrivilege()
+  async getReportItemMaster(@Query() query: GetSummaryReportDto) {
+    return await this.service.getReportItemMaster(query);
+  }
+}
diff --git a/src/modules/reports/report-summary/report-summary.module.ts b/src/modules/reports/report-summary/report-summary.module.ts
new file mode 100644
index 0000000..a20367c
--- /dev/null
+++ b/src/modules/reports/report-summary/report-summary.module.ts
@@ -0,0 +1,10 @@
+import { Module } from '@nestjs/common';
+import { ReportSummaryController } from './report-summary.controller';
+import { ReportSummaryService } from './report-summary.service';
+
+@Module({
+  imports: [],
+  controllers: [ReportSummaryController],
+  providers: [ReportSummaryService],
+})
+export class ReportSummaryModule {}
diff --git a/src/modules/reports/report-summary/report-summary.service.ts b/src/modules/reports/report-summary/report-summary.service.ts
new file mode 100644
index 0000000..89e8857
--- /dev/null
+++ b/src/modules/reports/report-summary/report-summary.service.ts
@@ -0,0 +1,71 @@
+import { Inject, Injectable, Scope } from '@nestjs/common';
+import { BaseReportService } from '../shared/services/base-report.service';
+import { UserProvider } from 'src/core/sessions';
+import { InjectDataSource } from '@nestjs/typeorm';
+import { DataSource } from 'typeorm';
+import { CONNECTION_NAME } from 'src/core/strings/constants/base.constants';
+import { GetSummaryReportDto } from '../shared/dto/summary-report.get.dto';
+
+@Injectable({ scope: Scope.REQUEST })
+export class ReportSummaryService extends BaseReportService {
+  @Inject()
+  protected userProvider: UserProvider;
+
+  constructor(
+    @InjectDataSource(CONNECTION_NAME.DEFAULT)
+    private dataSource: DataSource,
+  ) {
+    super();
+  }
+
+  async getReportItem(query: GetSummaryReportDto) {
+    return this.dataSource.query(`
+    select
+        to_char(main.payment_date, 'DD-MM-YYYY') AS main__payment_date,
+        CASE WHEN tenant.name is not null THEN tenant.name ELSE 'Company' END AS item_owner,
+        tr_item.item_name AS tr_item__item_name,
+        SUM(tr_item.qty) AS tr_item__qty,
+        SUM(tr_item.total_net_price) AS tr_item__total_net_price
+    from transactions main
+        LEFT JOIN transaction_items tr_item ON tr_item.transaction_id = main.id
+        LEFT JOIN items item ON item.id::text = tr_item.item_id::text
+        LEFT JOIN users tenant ON tenant.id::text = item.tenant_id::text
+    where
+        main.status = 'settled'
+        and tr_item.item_name is not null
+        and main.is_recap_transaction = false
+        and to_char(main.payment_date, 'DD-MM-YYYY') = '${query.date}'
+    group by
+        to_char(main.payment_date, 'DD-MM-YYYY'),
+        CASE WHEN tenant.name is not null THEN tenant.name ELSE 'Company' END,
+        tr_item.item_name
+    `);
+  }
+
+  async getReportItemMaster(query: GetSummaryReportDto) {
+    return this.dataSource.query(`
+        select
+        to_char(main.payment_date, 'DD-MM-YYYY') AS main__payment_date,
+        CASE WHEN tenant.name is not null THEN tenant.name ELSE 'Company' END AS item_owner,
+        CASE WHEN tr_item.item_type = 'bundling' THEN tr_item.item_name ELSE tr_item_bundling.item_name END AS tr_item_bundling__item_name,
+        CASE WHEN tr_item.item_type = 'bundling' THEN tr_item_bundling.item_name ELSE tr_item.item_name END AS tr_item__item_name,
+        SUM(tr_item.qty) AS tr_item__qty,
+        SUM(CASE WHEN tr_item.item_type != 'bundling' THEN tr_item.total_net_price ELSE tr_item_bundling.total_net_price END) AS tr_item_bundling__total_net_price
+    from transactions main
+        LEFT JOIN transaction_items tr_item ON tr_item.transaction_id = main.id
+        LEFT JOIN transaction_item_breakdowns tr_item_bundling ON tr_item_bundling.transaction_item_id = tr_item.id
+        LEFT JOIN items item ON item.id::text = tr_item.item_id::text
+        LEFT JOIN users tenant ON tenant.id::text = item.tenant_id::text
+    where
+        main.status = 'settled'
+        and tr_item.item_name is not null
+        and main.is_recap_transaction = false
+        and to_char(main.payment_date, 'DD-MM-YYYY') = '${query.date}'
+    group by
+        to_char(main.payment_date, 'DD-MM-YYYY'),
+        CASE WHEN tenant.name is not null THEN tenant.name ELSE 'Company' END,
+        CASE WHEN tr_item.item_type = 'bundling' THEN tr_item.item_name ELSE tr_item_bundling.item_name END,
+        CASE WHEN tr_item.item_type = 'bundling' THEN tr_item_bundling.item_name ELSE tr_item.item_name END
+    `);
+  }
+}
diff --git a/src/modules/reports/shared/dto/summary-report.get.dto.ts b/src/modules/reports/shared/dto/summary-report.get.dto.ts
new file mode 100644
index 0000000..74c11ff
--- /dev/null
+++ b/src/modules/reports/shared/dto/summary-report.get.dto.ts
@@ -0,0 +1,8 @@
+import { ApiProperty } from '@nestjs/swagger';
+import { IsString } from 'class-validator';
+
+export class GetSummaryReportDto {
+  @ApiProperty({ type: 'string', required: true })
+  @IsString()
+  date: string;
+}