diff --git a/taxes_az/taxes_az/report/agricultural_goods_stock_report/agricultural_goods_stock_report.py b/taxes_az/taxes_az/report/agricultural_goods_stock_report/agricultural_goods_stock_report.py
index ffa9f3a..a7baa27 100644
--- a/taxes_az/taxes_az/report/agricultural_goods_stock_report/agricultural_goods_stock_report.py
+++ b/taxes_az/taxes_az/report/agricultural_goods_stock_report/agricultural_goods_stock_report.py
@@ -1,8 +1,11 @@
 # Copyright (c) 2026, Company and contributors
 # For license information, please see license.txt
 
+from collections import defaultdict, deque
+
 import frappe
 from frappe import _
+from frappe.utils import flt, getdate
 
 
 def execute(filters=None):
@@ -43,6 +46,15 @@ def get_columns(filters=None):
 			"fieldtype": "Currency",
 			"width": 200
 		},
+		{
+			# Dövr ərzində satılmış malların (alış qiyməti ilə) məbləği.
+			# Hesablama metodu şirkətin Default Stock Valuation Method-una görə
+			# seçilir (Moving Average -> orta, əks halda FIFO).
+			"label": _("Sold in period (purchase price)"),
+			"fieldname": "sold_purchase_price",
+			"fieldtype": "Currency",
+			"width": 220
+		},
 		{
 			# Dövrün sonuna malların (alış qiyməti ilə) qalıq məbləği
 			"label": _("Closing balance (purchase price)"),
@@ -53,31 +65,150 @@ def get_columns(filters=None):
 	]
 
 
-def _sum(doctype, company, date_field_from=None, date_field_to=None, before=None):
-	"""Sum grand_total of submitted agricultural-goods documents of a doctype."""
-	conditions = "docstatus = 1 AND agricultural_goods = 1"
+def _fetch_rows(parent_dt, child_dt, company, to_date):
+	"""Fetch agricultural item rows of submitted agricultural documents.
+
+	Only rows whose Item is itself flagged as agricultural goods are returned.
+	Each row is grossed up to include VAT proportionally (grand_total/net_total).
+	"""
+	conditions = "p.docstatus = 1 AND p.agricultural_goods = 1 AND it.agricultural_goods = 1"
 	params = {}
 
 	if company:
-		conditions += " AND company = %(company)s"
+		conditions += " AND p.company = %(company)s"
 		params["company"] = company
 
-	if before:
-		conditions += " AND posting_date < %(before)s"
-		params["before"] = before
-	else:
-		if date_field_from:
-			conditions += " AND posting_date >= %(from_date)s"
-			params["from_date"] = date_field_from
-		if date_field_to:
-			conditions += " AND posting_date <= %(to_date)s"
-			params["to_date"] = date_field_to
+	if to_date:
+		conditions += " AND p.posting_date <= %(to_date)s"
+		params["to_date"] = to_date
 
-	result = frappe.db.sql(
-		f"SELECT COALESCE(SUM(grand_total), 0) FROM `tab{doctype}` WHERE {conditions}",
-		params
-	)
-	return float(result[0][0]) if result else 0.0
+	rows = frappe.db.sql(f"""
+		SELECT
+			p.name AS parent,
+			p.posting_date AS posting_date,
+			c.idx AS idx,
+			c.item_code AS item_code,
+			c.qty AS qty,
+			c.net_amount AS net_amount,
+			p.grand_total AS grand_total,
+			p.net_total AS net_total
+		FROM `tab{child_dt}` c
+		JOIN `tab{parent_dt}` p ON p.name = c.parent
+		JOIN `tabItem` it ON it.name = c.item_code
+		WHERE {conditions}
+		ORDER BY p.posting_date, p.name, c.idx
+	""", params, as_dict=1)
+
+	for r in rows:
+		# Gross up the row to include its share of document-level VAT/charges.
+		factor = (flt(r.grand_total) / flt(r.net_total)) if flt(r.net_total) else 1.0
+		r["gross"] = flt(r.net_amount) * factor
+		r["unit"] = (r["gross"] / flt(r.qty)) if flt(r.qty) else 0.0
+
+	return rows
+
+
+def _sum_gross(rows, start=None, end=None):
+	"""Sum grossed-up amount of rows whose posting_date is within [start, end]."""
+	total = 0.0
+	for r in rows:
+		d = getdate(r.posting_date)
+		if start and d < start:
+			continue
+		if end and d > end:
+			continue
+		total += r["gross"]
+	return total
+
+
+def _fifo_sold_purchase_price(purchases, sales, start, end):
+	"""FIFO cost of goods sold within [start, end], valued against purchases.
+
+	Per item, purchases form FIFO layers consumed by sales in chronological
+	order. Sales before the period still consume layers (to advance the FIFO
+	position) but do not contribute to the reported cost.
+	"""
+	layers = defaultdict(deque)  # item_code -> deque([qty, unit_cost])
+
+	events = []
+	for r in purchases:
+		events.append((getdate(r.posting_date), 0, r))  # purchases first on a day
+	for r in sales:
+		events.append((getdate(r.posting_date), 1, r))
+	events.sort(key=lambda e: (e[0], e[1]))
+
+	cogs = 0.0
+	for d, kind, r in events:
+		item = r["item_code"]
+		if kind == 0:
+			qty = flt(r.qty)
+			if qty:
+				layers[item].append([qty, r["unit"]])
+			continue
+
+		# sale: consume layers
+		remaining = flt(r.qty)
+		consumed_cost = 0.0
+		dq = layers[item]
+		while remaining > 1e-9 and dq:
+			lqty, lunit = dq[0]
+			take = min(lqty, remaining)
+			consumed_cost += take * lunit
+			lqty -= take
+			remaining -= take
+			if lqty <= 1e-9:
+				dq.popleft()
+			else:
+				dq[0][0] = lqty
+
+		in_period = (not start or d >= start) and (not end or d <= end)
+		if in_period:
+			cogs += consumed_cost
+
+	return cogs
+
+
+def _avg_sold_purchase_price(purchases, sales, start, end):
+	"""Moving weighted-average cost of goods sold within [start, end].
+
+	Per item, all stock is blended into a single pool (quantity + value); the
+	average unit cost is recomputed on every purchase. Sales are valued at the
+	current average. Like FIFO, sales before the period still consume stock
+	(to keep the average correct) but do not contribute to the reported cost.
+	"""
+	# item_code -> [stock_qty, stock_value]
+	pools = defaultdict(lambda: [0.0, 0.0])
+
+	events = []
+	for r in purchases:
+		events.append((getdate(r.posting_date), 0, r))  # purchases first on a day
+	for r in sales:
+		events.append((getdate(r.posting_date), 1, r))
+	events.sort(key=lambda e: (e[0], e[1]))
+
+	cogs = 0.0
+	for d, kind, r in events:
+		item = r["item_code"]
+		pool = pools[item]
+		if kind == 0:
+			qty = flt(r.qty)
+			pool[0] += qty
+			pool[1] += qty * r["unit"]
+			continue
+
+		# sale: value at current average, capped at available stock
+		qty = flt(r.qty)
+		avg = (pool[1] / pool[0]) if pool[0] > 1e-9 else 0.0
+		take = min(qty, pool[0]) if pool[0] > 0 else 0.0
+		consumed_cost = take * avg
+		pool[0] -= take
+		pool[1] -= consumed_cost
+
+		in_period = (not start or d >= start) and (not end or d <= end)
+		if in_period:
+			cogs += consumed_cost
+
+	return cogs
 
 
 def get_data(filters=None):
@@ -85,25 +216,32 @@ def get_data(filters=None):
 	filters = filters or {}
 
 	company = filters.get("company")
-	from_date = filters.get("from_date")
-	to_date = filters.get("to_date")
+	from_date = getdate(filters["from_date"]) if filters.get("from_date") else None
+	to_date = getdate(filters["to_date"]) if filters.get("to_date") else None
 
-	# Opening balance = cumulative (purchases - sales) of agricultural goods
-	# before the start of the period, at purchase/sale price incl. VAT.
+	purchases = _fetch_rows("Purchase Invoice", "Purchase Invoice Item", company, to_date)
+	sales = _fetch_rows("Sales Invoice", "Sales Invoice Item", company, to_date)
+
+	# Opening balance = cumulative (purchases - sales) before the period start.
 	if from_date:
-		opening_purchases = _sum("Purchase Invoice", company, before=from_date)
-		opening_sales = _sum("Sales Invoice", company, before=from_date)
+		opening_purchases = _sum_gross(purchases, end=_day_before(from_date))
+		opening_sales = _sum_gross(sales, end=_day_before(from_date))
 		opening_balance = opening_purchases - opening_sales
 	else:
 		opening_balance = 0.0
 
-	# Purchased during the period (purchase price, incl. VAT)
-	purchased = _sum("Purchase Invoice", company, from_date, to_date)
+	purchased = _sum_gross(purchases, start=from_date, end=to_date)
+	sold = _sum_gross(sales, start=from_date, end=to_date)
 
-	# Sold during the period (sale price, incl. VAT)
-	sold = _sum("Sales Invoice", company, from_date, to_date)
+	# Pick the cost-of-goods-sold method from the company's Default Stock
+	# Valuation Method. Moving Average -> weighted average, otherwise FIFO.
+	valuation_method = _get_valuation_method(company)
+	if valuation_method == "Moving Average":
+		sold_purchase_price = _avg_sold_purchase_price(purchases, sales, from_date, to_date)
+	else:
+		sold_purchase_price = _fifo_sold_purchase_price(purchases, sales, from_date, to_date)
 
-	# Simplified closing balance: opening + purchased - sold
+	# Closing balance keeps the simplified formula (sale price for sold).
 	closing_balance = opening_balance + purchased - sold
 
 	if from_date and to_date:
@@ -118,5 +256,21 @@ def get_data(filters=None):
 		"opening_balance": opening_balance,
 		"purchased": purchased,
 		"sold": sold,
+		"sold_purchase_price": sold_purchase_price,
 		"closing_balance": closing_balance
 	}]
+
+
+def _get_valuation_method(company):
+	"""Resolve the Default Stock Valuation Method (per company, else global)."""
+	method = None
+	if company:
+		method = frappe.db.get_value("Company", company, "valuation_method")
+	if not method:
+		method = frappe.db.get_single_value("Stock Settings", "valuation_method")
+	return method or "FIFO"
+
+
+def _day_before(d):
+	from datetime import timedelta
+	return d - timedelta(days=1)