diff --git a/app/Controllers/PolicyTransactionController.php b/app/Controllers/PolicyTransactionController.php
index 000d9931..4f2fcb49 100644
--- a/app/Controllers/PolicyTransactionController.php
+++ b/app/Controllers/PolicyTransactionController.php
@@ -3742,6 +3742,103 @@
             return array('status' => $ret_status, 'error_code' => $error_data['error_code'], 'error_data' => $error_data['error_data']);
         }
 
+        public function validateInsurerStatementNew($params)
+        {
+            helper('excel_util_helper');
+
+            //get file info
+            $file_id = $params['file_id'];
+            $file = $this->insurerStatements->find($file_id);
+            // dd($file);
+
+            $date = new \DateTime($file['month']);
+
+            $month = $date->format('m');
+            $year = $date->format('Y');
+
+            $error_data = ['error_code' => '', 'error_data' => []];
+            $status = 'success';
+            $ret_status = true;
+            
+            $return = [];
+            if (!isset($file)) {
+                //file not found in DB
+                return array('status' => false, 'msg' => 'statement file not found in DB');
+            }
+            $file_name_with_path = WRITEPATH . "/uploads/statements/" . $file['file_name'];
+
+            //check physical file
+            if (!file_exists($file_name_with_path)) {
+                //file not found  update status and reason 
+                $message = "Physcial file not found";
+                // echo $message;
+                $this->myLogger->logme('error', ($message . ' for statement file id ' . $file_id));
+                $this->insurerStatements->where('id', $file_id)->set(['file_status' => 'failed', 'reason' => json_encode(['error_code' => 0, 'error_data' => $message])])->update();
+                return  array('status' => false, 'error_code' => 0); //0 - Physcial file not found
+            }
+
+            //get excel data to php array
+            $spreadsheet = \PhpOffice\PhpSpreadsheet\IOFactory::load($file_name_with_path);
+            $sheet = $spreadsheet->getActiveSheet();
+
+            $highestRow    = $sheet->getHighestRow();     
+            $highestColumn = $sheet->getHighestColumn(); 
+
+            $excel_data = $sheet->rangeToArray('A1:' . $highestColumn . $highestRow, null, true, true, true);
+            unset($excel_data[0]);
+            $excel_data = ExcelSanitizeHelper::sanitizeArrayData($excel_data);
+
+            //get no of line items and update in DB
+            $line_items = 0;
+
+            // get uploaded month transactions data
+            $source_data = $this->PTCOShareDetailsModel->getNonReconcileredPolicyTransactions(insurer_id: $file['insurer_id'], insurer_branch_id: $file['branch_id']);
+
+            // check policy no,insurer and etc in DB for this month
+            // if all good return true, otherwise return false with messssage 
+            foreach ($excel_data as $excel_key => $excel_row) {
+
+                $is_row_empty = check_row_is_empty_or_null($excel_row);
+
+                if (!$is_row_empty) {
+
+                    $is_source_found = 0;
+
+                    $policy_no = preg_replace('/^\p{Z}+|\p{Z}+$/u', '', $excel_row[1]); //policy_number from excel
+                    $policy_no = preg_replace(  '/[\x{200B}\x{200C}\x{200D}\x{FEFF}\x{00A0}\x{200E}\x{200F}\x{202A}-\x{202E}]/u', '',  $excel_row[1]); //policy_number from excel
+                                        
+                    $endorsement_no = preg_replace('/^\p{Z}+|\p{Z}+$/u', '', $excel_row[2]??''); //endorsement number from excel
+                    $endorsement_no = preg_replace(  '/[\x{200B}\x{200C}\x{200D}\x{FEFF}\x{00A0}\x{200E}\x{200F}\x{202A}-\x{202E}]/u', '',  $excel_row[2]??''); //endorsement number from excel
+
+                    foreach ($source_data as $source_key => $source_row) {
+
+                        $source_endorsement_no = $source_row['endorsement_no'] !== null ? $source_row['endorsement_no'] : null;
+                        
+                        if (($policy_no == $source_row['policy_no']) && $endorsement_no == $source_endorsement_no)  {
+                            $is_source_found = 1;
+                            $line_items = $line_items + 1;
+                            unset($source_data[$source_key]);
+                            continue 2;
+                        }
+                    }
+
+                    if ($is_source_found == 0) {
+                        $error_data['error_code'] = 1; //match not found
+                        $error_data['error_data'] = array_merge($error_data['error_data'], [$excel_row[0]]); //match not found
+                    }
+                }
+            }
+
+            if ($error_data['error_code']) {
+                $status = 'failed';
+                $ret_status = false;
+            }
+
+            //update  in DB
+            $this->insurerStatements->where('id', $file_id)->set(['line_items' => $line_items, 'file_status' => $status, 'reason' => json_encode($error_data)])->update();
+            return array('status' => $ret_status, 'error_code' => $error_data['error_code'], 'error_data' => $error_data['error_data']);
+        }
+
 
         public function updateInsurerStatement($params)
         {
@@ -5357,11 +5454,14 @@
             // -------------------------------------------
             // 1. First Stage: Check if vehicle already exists
             // -------------------------------------------
-            foreach ($vehicle_data as $v) {
-                if (strcasecmp(trim($v['vehicle_no']), $vehicle_number) === 0) {
-                    $vehicle_id = $v['id'];
-                    $client_id  = $v['owner'];
-                    break;
+
+            if(strtolower(trim($vehicle_number)) != 'new'){
+                foreach ($vehicle_data as $v) {
+                    if (strcasecmp(trim($v['vehicle_no']), $vehicle_number) === 0) {
+                        $vehicle_id = $v['id'];
+                        $client_id  = $v['owner'];
+                        break;
+                    }
                 }
             }