diff --git a/app/Controllers/PolicyTransactionController.php b/app/Controllers/PolicyTransactionController.php
index db8be45b..39b4bdea 100644
--- a/app/Controllers/PolicyTransactionController.php
+++ b/app/Controllers/PolicyTransactionController.php
@@ -2102,7 +2102,7 @@ class PolicyTransactionController extends BaseController
     //insurer statement list page
     public function statementList()
     {
-        // dd($this->validateInsurerStatement(['file_id' => 49])); // for check validateInsurerStatementfunction with hard coded file id always un command
+        // dd($this->updateInsurerStatement(['file_id' => 133])); // for check validateInsurerStatementfunction with hard coded file id always un command
         $data['insurers'] = $this->insurerModel->where('is_active',1)->findAll();
         $today = date('Y-m-d');
         $fromday = $from_date = date('Y-m-d', strtotime('-180 days', strtotime($today)));
@@ -2347,13 +2347,13 @@ class PolicyTransactionController extends BaseController
                 // $excel_row = ExcelSanitizeHelper::sanitizeArrayData($excel_row);
                 $is_source_found = 0;
                 // Kint::dump($excel_key,$excel_row[1],$excel_row[2]);
-                $policy_start_date = preg_replace('/^\p{Z}+|\p{Z}+$/u', '', $excel_row[4]); //policy_start_date from excel
-                $policy_end_date = preg_replace('/^\p{Z}+|\p{Z}+$/u', '', $excel_row[5]); //policy_end_date from excel
+                // $policy_start_date = preg_replace('/^\p{Z}+|\p{Z}+$/u', '', $excel_row[4]); //policy_start_date from excel
+                // $policy_end_date = preg_replace('/^\p{Z}+|\p{Z}+$/u', '', $excel_row[5]); //policy_end_date from excel
                 
                 $policy_no = preg_replace('/^\p{Z}+|\p{Z}+$/u', '', $excel_row[1]); //policy_end_date 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_end_date from excel
                 
-                $client_name = preg_replace('/^\p{Z}+|\p{Z}+$/u', '', $excel_row[3]); //clientname from excel
+                // $client_name = preg_replace('/^\p{Z}+|\p{Z}+$/u', '', $excel_row[3]); //clientname from excel
                 
                 $endorsement_no = preg_replace('/^\p{Z}+|\p{Z}+$/u', '', $excel_row[2]); //policy_end_date 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', '',  $excel_row[2]); //policy_end_date from excel
@@ -2459,11 +2459,11 @@ class PolicyTransactionController extends BaseController
             if (!$is_row_empty) {
 
                 $is_source_found = 0;
-                $policy_start_date = preg_replace('/^\p{Z}+|\p{Z}+$/u', '', $excel_row[4]); //policy_start_date from excel
-                $policy_end_date = preg_replace('/^\p{Z}+|\p{Z}+$/u', '', $excel_row[5]); //policy_end_date from excel
+                // $policy_start_date = preg_replace('/^\p{Z}+|\p{Z}+$/u', '', $excel_row[4]); //policy_start_date from excel
+                // $policy_end_date = preg_replace('/^\p{Z}+|\p{Z}+$/u', '', $excel_row[5]); //policy_end_date from excel
                 $policy_no = preg_replace('/^\p{Z}+|\p{Z}+$/u', '', $excel_row[1]); //policy_end_date from excel
                 $policy_no = preg_replace('/[\x{200C}\x{200B}]/u', '',  $excel_row[1]); //
-                $client_name = preg_replace('/^\p{Z}+|\p{Z}+$/u', '', $excel_row[3]); //clientname from excel
+                // $client_name = preg_replace('/^\p{Z}+|\p{Z}+$/u', '', $excel_row[3]); //clientname from excel
                 $endorsement_no = preg_replace('/^\p{Z}+|\p{Z}+$/u', '', $excel_row[2]); //policy_end_date from excel
 
                 foreach ($source_data as $source_key => $source_row) {
@@ -2476,9 +2476,10 @@ class PolicyTransactionController extends BaseController
                         //calculate percentage first
                         $total_amt = 0;
 
-                        $actual_bp_per = trim($excel_row[9]);
-                        $actual_bp_brokerage = trim($excel_row[12]);
-                        $actual_bp_amt = trim($excel_row[6]);
+                        // $actual_bp_per = trim($excel_row[9]); //commented becoz this filed removed tfrom excel file
+                        $actual_bp_per = 0; //set default value 0 for maintaining existing code flow
+                        $actual_bp_brokerage = trim($excel_row[5]);
+                        $actual_bp_amt = trim($excel_row[3]);
 
                         if (($actual_bp_brokerage && $actual_bp_brokerage != 0 && $actual_bp_brokerage != "")) {
                             $total_amt += $actual_bp_brokerage;
@@ -2491,9 +2492,10 @@ class PolicyTransactionController extends BaseController
                             $total_amt += $actual_bp_brokerage;
                         }
 
-                        $actual_tp_per = trim($excel_row[10]);
-                        $actual_tp_brokerage = trim($excel_row[13]);
-                        $actual_tp_amt = trim($excel_row[7]);
+                        // $actual_tp_per = trim($excel_row[10]);//commented becoz this filed removed tfrom excel file
+                        $actual_tp_per = 0;//set default value 0 for maintaining existing code flow
+                        $actual_tp_brokerage = trim($excel_row[6]);
+                        $actual_tp_amt = trim($excel_row[4]);
 
                         if ($actual_tp_brokerage && $actual_tp_brokerage != 0 && $actual_tp_brokerage != "") {
                             $total_amt += $actual_tp_brokerage;
@@ -2506,9 +2508,13 @@ class PolicyTransactionController extends BaseController
                             $total_amt += $actual_tp_brokerage;
                         }
 
-                        $actual_tep_per = trim($excel_row[11]);
-                        $actual_tep_brokerage = trim($excel_row[14]);
-                        $actual_tep_amt = trim($excel_row[8]);
+                        // $actual_tep_per = trim($excel_row[11]);
+                        // $actual_tep_brokerage = trim($excel_row[14]);
+                        // $actual_tep_amt = trim($excel_row[8]);
+
+                        $actual_tep_per = 0;
+                        $actual_tep_brokerage = 0;
+                        $actual_tep_amt = 0;
 
                         if ($actual_tep_brokerage && $actual_tep_brokerage != 0 && $actual_tep_brokerage != "") {
                             $total_amt += $actual_tep_brokerage;
@@ -2524,7 +2530,7 @@ class PolicyTransactionController extends BaseController
                         //find variance
                         $variance_amt = $source_row['exp_amt'] - $total_amt;
 
-                        $data_to_update[] = ['co_share_id' => $source_row['id'], 'actual_bp_amt' => $actual_bp_amt, 'actual_tp_amt' => $actual_tp_amt, 'actual_tep_amt' => $actual_tep_amt, 'actual_bp_per' => $actual_bp_per, 'actual_tp_per' => $actual_tp_per, 'actual_tep_per' => $actual_tep_per, 'variance' => $variance_amt, 'actual_tep_brokerage_amt' => $actual_tep_brokerage, 'actual_tp_brokerage_amt' => $actual_tp_brokerage, 'actual_bp_brokerage_amt' => $actual_bp_brokerage, 'reward' => trim($excel_row[15]), 'statement_id' => $file_id];
+                        $data_to_update[] = ['co_share_id' => $source_row['id'], 'actual_bp_amt' => $actual_bp_amt, 'actual_tp_amt' => $actual_tp_amt, 'actual_tep_amt' => $actual_tep_amt, 'actual_bp_per' => $actual_bp_per, 'actual_tp_per' => $actual_tp_per, 'actual_tep_per' => $actual_tep_per, 'variance' => $variance_amt, 'actual_tep_brokerage_amt' => $actual_tep_brokerage, 'actual_tp_brokerage_amt' => $actual_tp_brokerage, 'actual_bp_brokerage_amt' => $actual_bp_brokerage, 'reward' => trim($excel_row[7]), 'statement_id' => $file_id];
 
                         unset($source_data[$source_key]);
                         continue 2;
diff --git a/public/sample_excel/insurer_stament_sample.xlsx b/public/sample_excel/insurer_stament_sample.xlsx
index 0cdabdf1..2c01d7fe 100644
Binary files a/public/sample_excel/insurer_stament_sample.xlsx and b/public/sample_excel/insurer_stament_sample.xlsx differ
diff --git a/public/sample_excel/insurer_stament_sample_old.xlsx b/public/sample_excel/insurer_stament_sample_old.xlsx
new file mode 100644
index 00000000..0cdabdf1
Binary files /dev/null and b/public/sample_excel/insurer_stament_sample_old.xlsx differ