diff --git a/src/controllers/00-stats-controller.ts b/src/controllers/00-stats-controller.ts
index 0271acb..e739d44 100644
--- a/src/controllers/00-stats-controller.ts
+++ b/src/controllers/00-stats-controller.ts
@@ -1,3 +1,4 @@
+import config from "../config.json";
 import {
   Customer,
   CustomerBranch,
@@ -11,9 +12,12 @@ import prisma from "../db";
 import { createPermCondition } from "../services/permission";
 import { RequestWithUser } from "../interfaces/user";
 import { PaymentStatus } from "../generated/kysely/types";
+import { precisionRound } from "../utils/arithmetic";
 
 const permissionCondCompany = createPermCondition((_) => true);
 
+const VAT_DEFAULT = config.vat;
+
 @Route("/api/v1/report")
 @Security("keycloak")
 @Tags("Report")
@@ -127,30 +131,73 @@ export class StatsController extends Controller {
     @Query() startDate?: Date,
     @Query() endDate?: Date,
   ) {
-    const record = await prisma.product.findMany({
-      include: {
-        quotationProductServiceList: {
-          include: {
-            quotation: true,
+    await prisma.$transaction(async (tx) => {
+      const record = await tx.product.findMany({
+        include: {
+          quotationProductServiceList: {
+            include: {
+              quotation: true,
+            },
           },
         },
-      },
-      select: {
-        id: true,
-        code: true,
-        name: true,
-        createdAt: true,
-        updatedAt: true,
-        _count: {
-          select: {
-            quotationProductServiceList: {
-              where: {
-                quotation: {
-                  quotationStatus: {
+        select: {
+          id: true,
+          code: true,
+          name: true,
+          createdAt: true,
+          updatedAt: true,
+          _count: {
+            select: {
+              quotationProductServiceList: {
+                where: {
+                  quotation: {
+                    quotationStatus: {
+                      in: [
+                        QuotationStatus.PaymentInProcess,
+                        QuotationStatus.PaymentSuccess,
+                        QuotationStatus.ProcessComplete,
+                      ],
+                    },
+                  },
+                },
+              },
+            },
+          },
+        },
+        where: {
+          quotationProductServiceList: {
+            some: {
+              quotation: { createdAt: { gte: startDate, lte: endDate } },
+            },
+          },
+          productGroup: { registeredBranch: { OR: permissionCondCompany(req.user) } },
+        },
+        orderBy: {
+          quotationProductServiceList: { _count: "desc" },
+        },
+        take: limit,
+      });
+
+      const doing = await tx.quotationProductServiceList.groupBy({
+        _count: true,
+        by: "productId",
+        where: {
+          quotation: {
+            createdAt: { gte: startDate, lte: endDate },
+            registeredBranch: { OR: permissionCondCompany(req.user) },
+          },
+          productId: { in: record.map((v) => v.id) },
+          requestWork: {
+            some: {
+              stepStatus: {
+                some: {
+                  workStatus: {
                     in: [
-                      QuotationStatus.PaymentInProcess,
-                      QuotationStatus.PaymentSuccess,
-                      QuotationStatus.ProcessComplete,
+                      RequestWorkStatus.Pending,
+                      RequestWorkStatus.InProgress,
+                      RequestWorkStatus.Validate,
+                      RequestWorkStatus.Completed,
+                      RequestWorkStatus.Ended,
                     ],
                   },
                 },
@@ -158,72 +205,31 @@ export class StatsController extends Controller {
             },
           },
         },
-      },
-      where: {
-        quotationProductServiceList: {
-          some: {
-            quotation: { createdAt: { gte: startDate, lte: endDate } },
+      });
+
+      const order = await tx.quotationProductServiceList.groupBy({
+        _count: true,
+        by: "productId",
+        where: {
+          quotation: {
+            createdAt: { gte: startDate, lte: endDate },
+            registeredBranch: { OR: permissionCondCompany(req.user) },
           },
+          productId: { in: record.map((v) => v.id) },
         },
-        productGroup: { registeredBranch: { OR: permissionCondCompany(req.user) } },
-      },
-      orderBy: {
-        quotationProductServiceList: { _count: "desc" },
-      },
-      take: limit,
-    });
+      });
 
-    const doing = await prisma.quotationProductServiceList.groupBy({
-      _count: true,
-      by: "productId",
-      where: {
-        quotation: {
-          createdAt: { gte: startDate, lte: endDate },
-          registeredBranch: { OR: permissionCondCompany(req.user) },
-        },
-        productId: { in: record.map((v) => v.id) },
-        requestWork: {
-          some: {
-            stepStatus: {
-              some: {
-                workStatus: {
-                  in: [
-                    RequestWorkStatus.Pending,
-                    RequestWorkStatus.InProgress,
-                    RequestWorkStatus.Validate,
-                    RequestWorkStatus.Completed,
-                    RequestWorkStatus.Ended,
-                  ],
-                },
-              },
-            },
-          },
-        },
-      },
+      return record.map((v) => ({
+        document: "product",
+        code: v.code,
+        name: v.name,
+        sale: v._count.quotationProductServiceList,
+        did: doing.find((item) => item.productId === v.id)?._count || 0,
+        order: order.find((item) => item.productId === v.id)?._count || 0,
+        createdAt: v.createdAt,
+        updatedAt: v.updatedAt,
+      }));
     });
-
-    const order = await prisma.quotationProductServiceList.groupBy({
-      _count: true,
-      by: "productId",
-      where: {
-        quotation: {
-          createdAt: { gte: startDate, lte: endDate },
-          registeredBranch: { OR: permissionCondCompany(req.user) },
-        },
-        productId: { in: record.map((v) => v.id) },
-      },
-    });
-
-    return record.map((v) => ({
-      document: "product",
-      code: v.code,
-      name: v.name,
-      sale: v._count.quotationProductServiceList,
-      did: doing.find((item) => item.productId === v.id)?._count || 0,
-      order: order.find((item) => item.productId === v.id)?._count || 0,
-      createdAt: v.createdAt,
-      updatedAt: v.updatedAt,
-    }));
   }
 
   @Get("sale")
@@ -306,4 +312,72 @@ export class StatsController extends Controller {
       { byProductGroup: [], bySale: [], byCustomer: [] },
     );
   }
+
+  @Get("profit")
+  async profit(
+    @Request() req: RequestWithUser,
+    @Query() limit?: number,
+    @Query() startDate?: Date,
+    @Query() endDate?: Date,
+  ) {
+    const record = await prisma.quotationProductServiceList.findMany({
+      include: {
+        product: {
+          select: {
+            agentPrice: true,
+            agentPriceCalcVat: true,
+            agentPriceVatIncluded: true,
+            serviceCharge: true,
+            serviceChargeCalcVat: true,
+            serviceChargeVatIncluded: true,
+            price: true,
+            calcVat: true,
+            vatIncluded: true,
+          },
+        },
+        quotation: {
+          select: {
+            agentPrice: true,
+          },
+        },
+      },
+      where: {
+        quotation: {
+          quotationStatus: {
+            in: [
+              QuotationStatus.PaymentInProcess,
+              QuotationStatus.PaymentSuccess,
+              QuotationStatus.ProcessComplete,
+            ],
+          },
+          registeredBranch: {
+            OR: permissionCondCompany(req.user),
+          },
+        },
+      },
+      take: limit,
+    });
+
+    let income = 0;
+    let expenses = 0;
+    let netProfit = 0;
+
+    record.forEach((v) => {
+      const originalPrice = v.product.serviceCharge;
+      const productExpenses = precisionRound(
+        originalPrice + (v.product.serviceChargeVatIncluded ? 0 : originalPrice * VAT_DEFAULT),
+      );
+      const finalPrice = v.pricePerUnit * v.amount * (1 + config.vat);
+
+      income += finalPrice;
+      expenses += productExpenses;
+      netProfit += finalPrice - productExpenses;
+    });
+
+    return {
+      income: precisionRound(income),
+      expenses: precisionRound(expenses),
+      netProfit: precisionRound(netProfit),
+    };
+  }
 }