diff --git a/app/Config/Routes.php b/app/Config/Routes.php
index a63928e..57f24fe 100755
--- a/app/Config/Routes.php
+++ b/app/Config/Routes.php
@@ -76,6 +76,8 @@ $routes->group('api', ['filter' => ["jwtAuth:1,2,3,4,agent","appSignature"] ], f
     $routes->post('agent/uploadAgentIncentiveFile', 'AgentController::uploadAgentIncentiveFile');
     $routes->get('agent/deleteAgentIncentiveFile', 'AgentController::deleteAgentIncentiveFile');
     $routes->get('agent/downloadAgentIncentiveFile', 'AgentController::downloadAgentIncentiveFile');
+    $routes->get('agent/exportRetentionRateExcel', 'ExcelExportController::exportAgentRetentionRateExcel');
+    $routes->post('agent/importRetentionRateExcel', 'ExcelExportController::importAgentRetentionRateExcel');
 
     $routes->get('grid',           'AgentIncentiveController::getGridData');
     $routes->post('grid/upload',   'AgentIncentiveController::uploadGridFile');
diff --git a/app/Controllers/AgentIncentiveController.php b/app/Controllers/AgentIncentiveController.php
index 123c211..a126741 100644
--- a/app/Controllers/AgentIncentiveController.php
+++ b/app/Controllers/AgentIncentiveController.php
@@ -330,6 +330,9 @@ class AgentIncentiveController extends ResourceController
                     $builder->select('id, insurer, vehicle_type, segment, rto, comp, tp, od, fuel,broker_name,comp,tp,od,remarks,broker_comp,
                                        broker_tp,broker_od,created_by,created_at,updated_by,updated_at');
                 }
+            } else {
+                // Agent (and any other role): always return vehicle_type + payout columns for retention / partner_VT matching
+                $builder->select('id, insurer, vehicle_type, segment, rto, comp, tp, od, fuel, broker_name, remarks, broker_comp, broker_tp, broker_od, partner_agent_incentive_file_id, created_at, updated_at', false);
             }
 
             if ($file_id) {
@@ -361,12 +364,35 @@ class AgentIncentiveController extends ResourceController
 
             $gridResults = $builder->get()->getResultArray();
 
-            // Partner (Agent) login: per–vehicle-type retention from partner_retention_rate (+ partner_vehicle_type name match to grid vehicle_type)
+            // Manager / Accounts: comp/tp/od — no calculation; invalid → '-'
+            if (in_array($role, ['Manager', 'Accounts'], true)) {
+                $gridResults = PartnerPayoutGridRetention::applyManagerAccountsDisplayToRows($gridResults);
+            }
+
+            // Partner (Agent): partner_VT / partner_RR + adjusted comp/tp/od when logged_id is present
             if (strtolower(trim((string) $role)) === 'agent') {
                 $agentId = (int) trim((string) ($request->getGet('logged_id') ?? $request->getGet('agent_id') ?? 0));
                 if ($agentId > 0) {
-                    $db = \Config\Database::connect();
+                    $db          = \Config\Database::connect();
                     $gridResults = PartnerPayoutGridRetention::applyToRows($gridResults, $agentId, $db);
+                } else {
+                    foreach ($gridResults as &$r) {
+                        $r['oa'] = $r['comp'] ?? null;
+                        $r['ob'] = $r['tp'] ?? null;
+                        $r['oc'] = $r['od'] ?? null;
+                        $r['partner_VT'] = '-';
+                        $r['partner_RR'] = '-';
+                        if (array_key_exists('comp', $r)) {
+                            $r['comp'] = '-';
+                        }
+                        if (array_key_exists('tp', $r)) {
+                            $r['tp'] = '-';
+                        }
+                        if (array_key_exists('od', $r)) {
+                            $r['od'] = '-';
+                        }
+                    }
+                    unset($r);
                 }
             }
 
diff --git a/app/Controllers/ExcelExportController.php b/app/Controllers/ExcelExportController.php
index 9001fde..e372cc4 100644
--- a/app/Controllers/ExcelExportController.php
+++ b/app/Controllers/ExcelExportController.php
@@ -7,6 +7,8 @@ use CodeIgniter\RESTful\ResourceController;
 
 use PhpOffice\PhpSpreadsheet\Spreadsheet;
 use PhpOffice\PhpSpreadsheet\Writer\Xlsx;
+use PhpOffice\PhpSpreadsheet\IOFactory;
+use PhpOffice\PhpSpreadsheet\Cell\DataValidation;
 use PhpOffice\PhpSpreadsheet\Style\Border;
 use PhpOffice\PhpSpreadsheet\Cell\Coordinate; // <--- THIS MUST BE HERE
 use PhpOffice\PhpSpreadsheet\Style\Alignment;
@@ -2581,10 +2583,13 @@ class ExcelExportController extends ResourceController
 
             $isAgent = strtolower($role) === 'agent';
 
-            // ✅ Per–vehicle retention map (Agent only); partner_agent.retention_rate is unused
-            $retentionMap = [];
+            // ✅ partner_VT / partner_RR + Agent comp/tp/od = partner_RR − original (Agent only)
+            $metaMap   = [];
+            $masterVt  = [];
             if ($isAgent && $loggedId !== '') {
-                $retentionMap = PartnerPayoutGridRetention::buildRetentionMap($this->db, (int) $loggedId);
+                $agentPk  = (int) $loggedId;
+                $metaMap  = PartnerPayoutGridRetention::buildPartnerMetaMap($this->db, $agentPk);
+                $masterVt = PartnerPayoutGridRetention::buildMasterNormLabelToVehicleTypeIdMap($this->db);
             }
 
             // ✅ Main query
@@ -2637,7 +2642,9 @@ class ExcelExportController extends ResourceController
             // =========================
             // ✅ HEADERS
             // =========================
-            $headers = ['S.No', 'Insurer', 'Vehicle Type', 'Segment', 'RTO'];
+            $headers = ['S.No', 'Insurer', 'Vehicle Type'];
+            $headers[] = 'Segment';
+            $headers[] = 'RTO';
 
             if ($isAgent) {
                 if ($planType === 'comp') {
@@ -2664,21 +2671,27 @@ class ExcelExportController extends ResourceController
 
             foreach ($rows as $row) {
 
-                $comp = isset($row['comp']) ? (float) $row['comp'] : 0;
-                $tp   = isset($row['tp']) ? (float) $row['tp'] : 0;
-                $od   = isset($row['od']) ? (float) $row['od'] : 0;
+                $compRaw = $row['comp'] ?? null;
+                $tpRaw   = $row['tp'] ?? null;
+                $odRaw   = $row['od'] ?? null;
 
-                $compOut = $comp;
-                $tpOut   = $tp;
-                $odOut   = $od;
+                $compOut = PartnerPayoutGridRetention::gridPayoutDisplayManagerAccounts($compRaw);
+                $tpOut   = PartnerPayoutGridRetention::gridPayoutDisplayManagerAccounts($tpRaw);
+                $odOut   = PartnerPayoutGridRetention::gridPayoutDisplayManagerAccounts($odRaw);
 
-                // ✅ Agent: subtract partner_retention_rate when grid vehicle_type matches partner_vehicle_type for this agent
-                if ($isAgent && $retentionMap !== []) {
-                    $rate = PartnerPayoutGridRetention::retentionForRow($row, $retentionMap);
-                    if ($rate !== null) {
-                        $compOut = PartnerPayoutGridRetention::adjustPayoutValue($row['comp'] ?? 0, $rate);
-                        $tpOut   = PartnerPayoutGridRetention::adjustPayoutValue($row['tp'] ?? 0, $rate);
-                        $odOut   = PartnerPayoutGridRetention::adjustPayoutValue($row['od'] ?? 0, $rate);
+                $pm = null;
+                // ✅ Agent + logged_id: PRR match + per-column calc only when original value is positive
+                if ($isAgent && $loggedId !== '') {
+                    $pm = PartnerPayoutGridRetention::resolvePartnerMetaForGridRow($row, $metaMap, $masterVt);
+                    if ($pm === null) {
+                        $compOut = '-';
+                        $tpOut   = '-';
+                        $odOut   = '-';
+                    } else {
+                        $rr      = (float) $pm['partner_RR'];
+                        $compOut = PartnerPayoutGridRetention::agentPayoutColumnFromPartnerRr($compRaw, $rr);
+                        $tpOut   = PartnerPayoutGridRetention::agentPayoutColumnFromPartnerRr($tpRaw, $rr);
+                        $odOut   = PartnerPayoutGridRetention::agentPayoutColumnFromPartnerRr($odRaw, $rr);
                     }
                 }
 
@@ -2700,10 +2713,10 @@ class ExcelExportController extends ResourceController
                         $line[] = $odOut;
                     }
                 } else {
-                    // ✅ Manager / Accounts → always all
-                    $line[] = $comp;
-                    $line[] = $tp;
-                    $line[] = $od;
+                    // ✅ Manager / Accounts → formatted comp/tp/od (invalid → '-')
+                    $line[] = $compOut;
+                    $line[] = $tpOut;
+                    $line[] = $odOut;
                 }
 
                 $line[] = $row['remarks'] ?? '-';
@@ -2725,6 +2738,388 @@ class ExcelExportController extends ResourceController
         }
     }
 
+    public function exportAgentRetentionRateExcel()
+    {
+        try {
+            $vehicleTypes = $this->db->table('partner_vehicle_type')
+                ->select('id, vehicle_type')
+                ->where('is_active', 1)
+                ->orderBy('vehicle_type', 'ASC')
+                ->get()
+                ->getResultArray();
+
+            $agents = $this->db->table('partner_agent')
+                ->select('id, agent_code')
+                ->where('is_active', 1)
+                ->where('agent_code IS NOT NULL', null, false)
+                ->where('agent_code !=', '')
+                ->orderBy('agent_code', 'ASC')
+                ->get()
+                ->getResultArray();
+
+            $rates = $this->db->table('partner_retention_rate')
+                ->select('agent_id, vehicle_type_id, retention_rate')
+                ->where('is_active', 1)
+                ->get()
+                ->getResultArray();
+
+            $rateMap = [];
+            foreach ($rates as $r) {
+                $aId = (int) ($r['agent_id'] ?? 0);
+                $vId = (int) ($r['vehicle_type_id'] ?? 0);
+                if ($aId <= 0 || $vId <= 0) {
+                    continue;
+                }
+                $rateMap[$aId . '_' . $vId] = (float) ($r['retention_rate'] ?? 0);
+            }
+
+            $spreadsheet = new Spreadsheet();
+            $sheet = $spreadsheet->getActiveSheet();
+
+            $sheet->setCellValue('A1', 'Agent Code / Vehicle Type');
+            $colIndex = 2;
+            foreach ($vehicleTypes as $vt) {
+                $cell = Coordinate::stringFromColumnIndex($colIndex++) . '1';
+                $sheet->setCellValue($cell, (string) ($vt['vehicle_type'] ?? ''));
+            }
+
+            $rowIndex = 2;
+            foreach ($agents as $agent) {
+                $agentId = (int) ($agent['id'] ?? 0);
+                $sheet->setCellValue('A' . $rowIndex, (string) ($agent['agent_code'] ?? ''));
+
+                $colIndex = 2;
+                foreach ($vehicleTypes as $vt) {
+                    $vtId = (int) ($vt['id'] ?? 0);
+                    $key = $agentId . '_' . $vtId;
+                    $cell = Coordinate::stringFromColumnIndex($colIndex++) . $rowIndex;
+                    $sheet->setCellValue($cell, (float) ($rateMap[$key] ?? 0));
+                }
+                $rowIndex++;
+            }
+
+            $lastCol = Coordinate::stringFromColumnIndex(max(1, count($vehicleTypes) + 1));
+            $lastRow = max(1, $rowIndex - 1);
+            $sheet->getStyle("A1:{$lastCol}1")->getFont()->setBold(true);
+            $sheet->getStyle("A1:{$lastCol}{$lastRow}")->getBorders()->getAllBorders()->setBorderStyle(Border::BORDER_THIN);
+
+            // Input validation for retention cells:
+            // - Applies to B2:lastCol(lastRow)
+            // - Allows decimal value between 0 and 100 only
+            // - Blocks negatives, values > 100, and text/special characters
+            if (count($vehicleTypes) > 0 && $lastRow >= 2) {
+                $validation = $sheet->getCell('B2')->getDataValidation();
+                $validation->setType(DataValidation::TYPE_DECIMAL);
+                $validation->setErrorStyle(DataValidation::STYLE_STOP);
+                $validation->setAllowBlank(true);
+                $validation->setShowInputMessage(true);
+                $validation->setShowErrorMessage(true);
+                $validation->setOperator(DataValidation::OPERATOR_BETWEEN);
+                $validation->setFormula1('0');
+                $validation->setFormula2('100');
+                $validation->setPromptTitle('Valid retention rate');
+                $validation->setPrompt('Enter a number between 0 and 100');
+                $validation->setErrorTitle('Invalid value');
+                $validation->setError('Only numeric values from 0 to 100 are allowed.');
+                for ($row = 2; $row <= $lastRow; $row++) {
+                    for ($col = 2; $col <= (count($vehicleTypes) + 1); $col++) {
+                        $cell = Coordinate::stringFromColumnIndex($col) . $row;
+                        $sheet->getCell($cell)->setDataValidation(clone $validation);
+                    }
+                }
+            }
+
+            for ($i = 1; $i <= count($vehicleTypes) + 1; $i++) {
+                $col = Coordinate::stringFromColumnIndex($i);
+                $sheet->getColumnDimension($col)->setAutoSize(true);
+            }
+
+            $fileName = 'RentationRate_' . date('Ymd_His') . '.xlsx';
+            while (ob_get_level() > 0) {
+                ob_end_clean();
+            }
+            header('Content-Type: application/vnd.openxmlformats-officedocument.spreadsheetml.sheet');
+            header('Content-Disposition: attachment; filename="' . $fileName . '"');
+            header('Cache-Control: max-age=0');
+            $writer = new Xlsx($spreadsheet);
+            $writer->save('php://output');
+            exit();
+        } catch (\Throwable $e) {
+            return $this->response->setJSON([
+                'status' => 'failed',
+                'code'   => 500,
+                'data'   => $e->getMessage(),
+            ]);
+        }
+    }
+
+    public function importAgentRetentionRateExcel()
+    {
+        try {
+            $file = $this->request->getFile('retention_excel');
+            if (!$file || !$file->isValid()) {
+                return $this->respond([
+                    'status' => 'failed',
+                    'code'   => 200,
+                    'data'   => 'Valid Excel file is required in retention_excel',
+                ], 200);
+            }
+
+            $spreadsheet = IOFactory::load($file->getTempName());
+            $sheet = $spreadsheet->getActiveSheet();
+            $rows = $sheet->toArray(null, true, true, false);
+
+            if (empty($rows) || empty($rows[0])) {
+                return $this->respond([
+                    'status' => 'failed',
+                    'code'   => 200,
+                    'data'   => 'Excel file is empty',
+                ], 200);
+            }
+
+            $headerRow = $rows[0];
+            $headerVehicleTypes = [];
+            for ($col = 1; $col < count($headerRow); $col++) {
+                $name = trim((string) ($headerRow[$col] ?? ''));
+                if ($name === '') {
+                    continue;
+                }
+                $headerVehicleTypes[$col] = strtolower($name);
+            }
+
+            if (empty($headerVehicleTypes)) {
+                return $this->respond([
+                    'status' => 'failed',
+                    'code'   => 200,
+                    'data'   => 'Vehicle type headers are missing in row 1',
+                ], 200);
+            }
+
+            $vehicleTypeRows = $this->db->table('partner_vehicle_type')
+                ->select('id, vehicle_type')
+                ->where('is_active', 1)
+                ->get()
+                ->getResultArray();
+            $vehicleTypeMap = [];
+            foreach ($vehicleTypeRows as $vt) {
+                $key = strtolower(trim((string) ($vt['vehicle_type'] ?? '')));
+                if ($key !== '') {
+                    $vehicleTypeMap[$key] = (int) $vt['id'];
+                }
+            }
+
+            $agentRows = $this->db->table('partner_agent')
+                ->select('id, agent_code')
+                ->where('is_active', 1)
+                ->where('agent_code IS NOT NULL', null, false)
+                ->where('agent_code !=', '')
+                ->get()
+                ->getResultArray();
+            $agentMap = [];
+            foreach ($agentRows as $agent) {
+                $key = strtolower(trim((string) ($agent['agent_code'] ?? '')));
+                if ($key !== '') {
+                    $agentMap[$key] = (int) $agent['id'];
+                }
+            }
+
+            $unknownVehicleTypes = [];
+            $validHeaderVehicleTypes = [];
+            foreach ($headerVehicleTypes as $colIndex => $vehicleTypeName) {
+                if (isset($vehicleTypeMap[$vehicleTypeName])) {
+                    $validHeaderVehicleTypes[$colIndex] = $vehicleTypeMap[$vehicleTypeName];
+                } else {
+                    $unknownVehicleTypes[] = trim((string) ($headerRow[$colIndex] ?? ''));
+                }
+            }
+
+            if (empty($validHeaderVehicleTypes)) {
+                return $this->respond([
+                    'status' => 'failed',
+                    'code'   => 200,
+                    'data'   => 'No valid vehicle type headers found in DB',
+                    'report' => [
+                        'unknown_vehicle_types' => array_values(array_unique($unknownVehicleTypes)),
+                    ],
+                ], 200);
+            }
+
+            $existingRows = $this->db->table('partner_retention_rate')
+                ->select('id, agent_id, vehicle_type_id, retention_rate')
+                ->get()
+                ->getResultArray();
+
+            $existingMap = [];
+            foreach ($existingRows as $er) {
+                $key = ((int) $er['agent_id']) . '_' . ((int) $er['vehicle_type_id']);
+                $existingMap[$key] = [
+                    'id'   => (int) $er['id'],
+                    'rate' => (float) ($er['retention_rate'] ?? 0),
+                ];
+            }
+
+            $now = date('Y-m-d H:i:s');
+            $inserted = 0;
+            $updated = 0;
+            $skippedZero = 0;
+            $skippedSame = 0;
+            $skippedEmptyRow = 0;
+            $skippedEmptyCell = 0;
+            $skippedUnknownAgentRow = 0;
+            $invalidRange = 0;
+            $invalidNumber = 0;
+            $unknownAgentCodes = [];
+            $invalidCells = [];
+            $agentWiseSkippedCounts = [];
+
+            $this->db->transStart();
+
+            for ($r = 1; $r < count($rows); $r++) {
+                $row = $rows[$r];
+                $agentCode = strtolower(trim((string) ($row[0] ?? '')));
+                if ($agentCode === '') {
+                    $skippedEmptyRow++;
+                    continue;
+                }
+                if (!isset($agentMap[$agentCode])) {
+                    $skippedUnknownAgentRow++;
+                    $unknownAgentCodes[] = (string) ($row[0] ?? '');
+                    continue;
+                }
+                $agentId = $agentMap[$agentCode];
+                $agentCodeOriginal = trim((string) ($row[0] ?? ''));
+                if ($agentCodeOriginal !== '' && !isset($agentWiseSkippedCounts[$agentCodeOriginal])) {
+                    $agentWiseSkippedCounts[$agentCodeOriginal] = 0;
+                }
+
+                foreach ($validHeaderVehicleTypes as $colIndex => $vehicleTypeId) {
+                    $rawRate = $row[$colIndex] ?? null;
+                    $rawText = trim((string) $rawRate);
+
+                    if ($rawText === '') {
+                        $skippedEmptyCell++;
+                        if ($agentCodeOriginal !== '') {
+                            $agentWiseSkippedCounts[$agentCodeOriginal]++;
+                        }
+                        continue;
+                    }
+
+                    if (!is_numeric($rawText)) {
+                        $invalidNumber++;
+                        if ($agentCodeOriginal !== '') {
+                            $agentWiseSkippedCounts[$agentCodeOriginal]++;
+                        }
+                        if (count($invalidCells) < 20) {
+                            $invalidCells[] = "R" . ($r + 1) . "C" . ($colIndex + 1) . " invalid number";
+                        }
+                        continue;
+                    }
+
+                    $rate = (float) $rawText;
+                    if (!is_finite($rate)) {
+                        $invalidNumber++;
+                        if ($agentCodeOriginal !== '') {
+                            $agentWiseSkippedCounts[$agentCodeOriginal]++;
+                        }
+                        if (count($invalidCells) < 20) {
+                            $invalidCells[] = "R" . ($r + 1) . "C" . ($colIndex + 1) . " invalid number";
+                        }
+                        continue;
+                    }
+
+                    if ($rate < 0 || $rate > 100) {
+                        $invalidRange++;
+                        if ($agentCodeOriginal !== '') {
+                            $agentWiseSkippedCounts[$agentCodeOriginal]++;
+                        }
+                        if (count($invalidCells) < 20) {
+                            $invalidCells[] = "R" . ($r + 1) . "C" . ($colIndex + 1) . " out of range (0-100)";
+                        }
+                        continue;
+                    }
+
+                    if ((float) $rate == 0.0) {
+                        $skippedZero++;
+                        if ($agentCodeOriginal !== '') {
+                            $agentWiseSkippedCounts[$agentCodeOriginal]++;
+                        }
+                        continue;
+                    }
+
+                    $key = $agentId . '_' . $vehicleTypeId;
+                    $existing = $existingMap[$key] ?? null;
+
+                    if ($existing) {
+                        if (round((float) $existing['rate'], 2) === round((float) $rate, 2)) {
+                            $skippedSame++;
+                            if ($agentCodeOriginal !== '') {
+                                $agentWiseSkippedCounts[$agentCodeOriginal]++;
+                            }
+                            continue;
+                        }
+                        $this->db->table('partner_retention_rate')
+                            ->where('id', (int) $existing['id'])
+                            ->update([
+                                'retention_rate' => round($rate, 2),
+                                'is_active'      => 1,
+                                'updated_on'     => $now,
+                            ]);
+                        $existingMap[$key]['rate'] = round($rate, 2);
+                        $updated++;
+                    } else {
+                        $this->db->table('partner_retention_rate')
+                            ->insert([
+                                'agent_id'        => $agentId,
+                                'vehicle_type_id' => $vehicleTypeId,
+                                'retention_rate'  => round($rate, 2),
+                                'is_active'       => 1,
+                                'created_on'      => $now,
+                            ]);
+                        $existingMap[$key] = [
+                            'id'   => (int) $this->db->insertID(),
+                            'rate' => round($rate, 2),
+                        ];
+                        $inserted++;
+                    }
+                }
+            }
+
+            $this->db->transComplete();
+            if ($this->db->transStatus() === false) {
+                throw new \RuntimeException('Import transaction failed');
+            }
+
+            return $this->respond([
+                'status' => 'success',
+                'code'   => 200,
+                'data'   => [
+                    'inserted_cells'        => $inserted,
+                    'updated_cells'         => $updated,
+                    'skipped_zero'          => $skippedZero,
+                    'skipped_same'          => $skippedSame,
+                    'skipped_empty_row'     => $skippedEmptyRow,
+                    'skipped_empty_cell'    => $skippedEmptyCell,
+                    'skipped_unknown_agent' => $skippedUnknownAgentRow,
+                    'invalid_range'         => $invalidRange,
+                    'invalid_number'        => $invalidNumber,
+                ],
+                'report' => [
+                    'unknown_agent_codes'  => array_values(array_unique($unknownAgentCodes)),
+                    'unknown_vehicle_types'=> array_values(array_unique($unknownVehicleTypes)),
+                    'invalid_cells'        => $invalidCells,
+                    'agent_wise_skipped_counts' => $agentWiseSkippedCounts,
+                ],
+                'message' => 'Retention rate import completed',
+            ], 200);
+        } catch (\Throwable $e) {
+            return $this->respond([
+                'status' => 'failed',
+                'code'   => 500,
+                'data'   => $e->getMessage(),
+            ], 500);
+        }
+    }
+
     
 
 }
diff --git a/app/Libraries/PartnerPayoutGridRetention.php b/app/Libraries/PartnerPayoutGridRetention.php
index 2e108bf..e5655a9 100644
--- a/app/Libraries/PartnerPayoutGridRetention.php
+++ b/app/Libraries/PartnerPayoutGridRetention.php
@@ -5,12 +5,39 @@ namespace App\Libraries;
 use CodeIgniter\Database\BaseConnection;
 
 /**
- * Partner (agent) grid: match payout grid vehicle_type to partner_vehicle_type via
- * partner_retention_rate (agent_id + vehicle_type_id), subtract retention from comp/tp/od.
- * Values <= 0 after subtraction are returned as '-'.
+ * Partner (agent) grid: same data as
+ *   SELECT prr.retention_rate AS partner_RR, prr.vehicle_type_id, pvt.vehicle_type AS partner_VT
+ *   FROM partner_retention_rate prr
+ *   LEFT JOIN partner_vehicle_type pvt ON pvt.id = prr.vehicle_type_id
+ *   WHERE prr.agent_id = ? AND prr.is_active = 1
+ * Matched grid row (vehicle type aligns with that PRR row): partner_VT, partner_RR set from DB;
+ * comp/tp/od = partner_RR − original (null/empty base → 0); result ≤ 0 → '-'.
+ * No matching PRR row for this grid vehicle type: partner_VT, partner_RR, comp, tp, od → '-'.
+ *
+ * Manager/Accounts: applyManagerAccountsDisplayToRows() — comp/tp/od null/empty/zero/negative → '-', no math.
  */
 class PartnerPayoutGridRetention
 {
+    /**
+     * Active partner_retention_rate rows with joined partner_vehicle_type (one query for maps + agent grid meta).
+     *
+     * @return array<int, array<string, mixed>>
+     */
+    private static function fetchPrrPvtRows(BaseConnection $db, int $agentId): array
+    {
+        if ($agentId <= 0) {
+            return [];
+        }
+
+        return $db->table('partner_retention_rate prr')
+            ->select('prr.vehicle_type_id, prr.retention_rate, pvt.vehicle_type')
+            ->join('partner_vehicle_type pvt', 'pvt.id = prr.vehicle_type_id', 'left')
+            ->where('prr.agent_id', $agentId)
+            ->where('prr.is_active', 1)
+            ->get()
+            ->getResultArray();
+    }
+
     public static function normalizeVehicleTypeLabel(?string $s): string
     {
         if ($s === null || $s === '') {
@@ -21,24 +48,181 @@ class PartnerPayoutGridRetention
     }
 
     /**
-     * @return array<string, float> normalized name => rate, and id:{vehicle_type_id} => rate
+     * @param array<int, array<string, mixed>> $prrRows
+     *
+     * @return array<string, array{partner_VT: string, partner_RR: float}>
      */
-    public static function buildRetentionMap(BaseConnection $db, int $agentId): array
+    private static function partnerMetaMapFromPrrRows(array $prrRows): array
     {
-        if ($agentId <= 0) {
-            return [];
+        $meta = [];
+        foreach ($prrRows as $r) {
+            if (! array_key_exists('retention_rate', $r) || $r['retention_rate'] === null || $r['retention_rate'] === '') {
+                continue;
+            }
+            $partnerRr = (float) $r['retention_rate'];
+            $vtRaw     = isset($r['vehicle_type']) ? trim((string) $r['vehicle_type']) : '';
+            $partnerVt = $vtRaw !== '' ? $vtRaw : 'N/A';
+            $entry     = [
+                'partner_VT' => $partnerVt,
+                'partner_RR' => $partnerRr,
+            ];
+            if ($vtRaw !== '') {
+                $meta[self::normalizeVehicleTypeLabel($vtRaw)] = $entry;
+            }
+            $vid = isset($r['vehicle_type_id']) ? (int) $r['vehicle_type_id'] : 0;
+            if ($vid > 0) {
+                $meta['id:' . $vid] = $entry;
+            }
         }
 
-        $rows = $db->table('partner_retention_rate prr')
-            ->select('prr.vehicle_type_id, prr.retention_rate, pvt.vehicle_type')
-            ->join('partner_vehicle_type pvt', 'pvt.id = prr.vehicle_type_id', 'left')
-            ->where('prr.agent_id', $agentId)
-            ->where('prr.is_active', 1)
+        return $meta;
+    }
+
+    /**
+     * partner_vehicle_type.vehicle_type as partner_VT, partner_retention_rate.retention_rate as partner_RR.
+     * Keys: normalized vehicle name, and id:{vehicle_type_id}. Rows without retention_rate are omitted.
+     *
+     * @return array<string, array{partner_VT: string, partner_RR: float}>
+     */
+    public static function buildPartnerMetaMap(BaseConnection $db, int $agentId): array
+    {
+        return self::partnerMetaMapFromPrrRows(self::fetchPrrPvtRows($db, $agentId));
+    }
+
+    /**
+     * Normalized master label → partner_vehicle_type.id (active rows only).
+     * Used when grid row text must be resolved to an id for partner_retention_rate lookup.
+     *
+     * @return array<string, int>
+     */
+    public static function buildMasterNormLabelToVehicleTypeIdMap(BaseConnection $db): array
+    {
+        $rows = $db->table('partner_vehicle_type')
+            ->select('id, vehicle_type')
+            ->where('is_active', 1)
             ->get()
             ->getResultArray();
 
-        $map = [];
+        $out = [];
         foreach ($rows as $r) {
+            $k = self::normalizeVehicleTypeLabel($r['vehicle_type'] ?? '');
+            if ($k === '') {
+                continue;
+            }
+            $out[$k] = (int) $r['id'];
+        }
+
+        return $out;
+    }
+
+    /**
+     * @param array<string, array{partner_VT: string, partner_RR: float}> $metaMap
+     * @param array<string, int>|null                                     $masterNormLabelToVtId from buildMasterNormLabelToVehicleTypeIdMap()
+     *
+     * @return array{partner_VT: string, partner_RR: float}|null null = no row in partner_retention_rate for this grid vehicle type (agent)
+     */
+    public static function resolvePartnerMetaForGridRow(array $row, array $metaMap, ?array $masterNormLabelToVtId = null): ?array
+    {
+        $key = self::normalizeVehicleTypeLabel(isset($row['vehicle_type']) ? (string) $row['vehicle_type'] : '');
+        if ($key !== '' && isset($metaMap[$key])) {
+            return $metaMap[$key];
+        }
+        $vid = isset($row['vehicle_type_id']) ? (int) $row['vehicle_type_id'] : 0;
+        if ($vid > 0 && isset($metaMap['id:' . $vid])) {
+            return $metaMap['id:' . $vid];
+        }
+        // Grid text matches master partner_vehicle_type but meta was only keyed by id (e.g. weak pvt join on prr)
+        if ($masterNormLabelToVtId !== null && $key !== '') {
+            $mid = $masterNormLabelToVtId[$key] ?? 0;
+            if ($mid > 0 && isset($metaMap['id:' . $mid])) {
+                return $metaMap['id:' . $mid];
+            }
+        }
+
+        return null;
+    }
+
+    /**
+     * Manager / Accounts: no math — null, empty, '-', unparseable, zero, or negative → '-';
+     * else return formatted positive value.
+     */
+    public static function gridPayoutDisplayManagerAccounts($raw): string
+    {
+        if ($raw === null || $raw === '' || $raw === '-') {
+            return '-';
+        }
+        $v = self::toFloat($raw);
+        if ($v === null || $v <= 0) {
+            return '-';
+        }
+
+        return self::formatGridNumericDisplay($v);
+    }
+
+    /**
+     * Agent: only if original comp/tp/od is a positive number → partner_RR − value.
+     * Original null / empty / '-' / zero / negative / unparseable → '-'.
+     * Result ≤ 0 → '-'.
+     */
+    public static function agentPayoutColumnFromPartnerRr($raw, float $partnerRr): string
+    {
+        if ($raw === null || $raw === '' || $raw === '-') {
+            return '-';
+        }
+        $base = self::toFloat($raw);
+        if ($base === null || $base <= 0) {
+            return '-';
+        }
+
+        $result = $partnerRr - $base;
+        if ($result < 0 || abs($result) < 0.00001) {
+            return '-';
+        }
+
+        return self::formatGridNumericDisplay($result);
+    }
+
+    /**
+     * @param array<int, array<string, mixed>> $rows
+     *
+     * @return array<int, array<string, mixed>>
+     */
+    public static function applyManagerAccountsDisplayToRows(array $rows): array
+    {
+        foreach ($rows as &$row) {
+            if (array_key_exists('comp', $row)) {
+                $row['comp'] = self::gridPayoutDisplayManagerAccounts($row['comp'] ?? null);
+            }
+            if (array_key_exists('tp', $row)) {
+                $row['tp'] = self::gridPayoutDisplayManagerAccounts($row['tp'] ?? null);
+            }
+            if (array_key_exists('od', $row)) {
+                $row['od'] = self::gridPayoutDisplayManagerAccounts($row['od'] ?? null);
+            }
+        }
+        unset($row);
+
+        return $rows;
+    }
+
+    private static function formatGridNumericDisplay(float $v): string
+    {
+        if (abs($v - round($v)) < 0.00001) {
+            return (string) (int) round($v);
+        }
+
+        return rtrim(rtrim(number_format($v, 2, '.', ''), '0'), '.');
+    }
+
+    /**
+     * @param array<int, array<string, mixed>> $prrRows
+     *
+     * @return array<string, float> normalized name => rate, and id:{vehicle_type_id} => rate
+     */
+    private static function retentionMapFromPrrRows(array $prrRows): array
+    {
+        $map = [];
+        foreach ($prrRows as $r) {
             if (! array_key_exists('retention_rate', $r) || $r['retention_rate'] === null || $r['retention_rate'] === '') {
                 continue;
             }
@@ -56,6 +240,14 @@ class PartnerPayoutGridRetention
         return $map;
     }
 
+    /**
+     * @return array<string, float> normalized name => rate, and id:{vehicle_type_id} => rate
+     */
+    public static function buildRetentionMap(BaseConnection $db, int $agentId): array
+    {
+        return self::retentionMapFromPrrRows(self::fetchPrrPvtRows($db, $agentId));
+    }
+
     /**
      * @param array<int, array<string, mixed>> $rows
      *
@@ -67,46 +259,47 @@ class PartnerPayoutGridRetention
             return $rows;
         }
 
-        $map = self::buildRetentionMap($db, $agentId);
-        if ($map === []) {
-            return $rows;
-        }
+        $prrRows = self::fetchPrrPvtRows($db, $agentId);
+        $metaMap = self::partnerMetaMapFromPrrRows($prrRows);
+        $master  = self::buildMasterNormLabelToVehicleTypeIdMap($db);
 
         foreach ($rows as &$row) {
-            $key = self::normalizeVehicleTypeLabel(isset($row['vehicle_type']) ? (string) $row['vehicle_type'] : '');
-            $rate = null;
-            if ($key !== '' && isset($map[$key])) {
-                $rate = $map[$key];
-            } else {
-                $vid = isset($row['vehicle_type_id']) ? (int) $row['vehicle_type_id'] : 0;
-                if ($vid > 0 && isset($map['id:' . $vid])) {
-                    $rate = $map['id:' . $vid];
+            $oa = $row['comp'] ?? null;
+            $ob = $row['tp'] ?? null;
+            $oc = $row['od'] ?? null;
+            $row['oa'] = $oa;
+            $row['ob'] = $ob;
+            $row['oc'] = $oc;
+
+            $pm = self::resolvePartnerMetaForGridRow($row, $metaMap, $master);
+            if ($pm === null) {
+                $row['partner_VT'] = '-';
+                $row['partner_RR'] = '-';
+                if (array_key_exists('comp', $row)) {
+                    $row['comp'] = '-';
                 }
-            }
-            if ($rate === null) {
+                if (array_key_exists('tp', $row)) {
+                    $row['tp'] = '-';
+                }
+                if (array_key_exists('od', $row)) {
+                    $row['od'] = '-';
+                }
+
                 continue;
             }
 
-            foreach (['comp', 'tp', 'od'] as $col) {
-                if (! array_key_exists($col, $row)) {
-                    continue;
-                }
-                $raw = $row[$col];
-                if ($raw === null || $raw === '' || $raw === '-') {
-                    continue;
-                }
-                $base = self::toFloat($raw);
-                if ($base === null) {
-                    continue;
-                }
-                $adj = $base - $rate;
-                if ($adj <= 0) {
-                    $row[$col] = '-';
-                } elseif (abs($adj - round($adj)) < 0.00001) {
-                    $row[$col] = (string) (int) round($adj);
-                } else {
-                    $row[$col] = rtrim(rtrim(number_format($adj, 2, '.', ''), '0'), '.');
-                }
+            $row['partner_VT'] = $pm['partner_VT'];
+            $row['partner_RR'] = $pm['partner_RR'];
+            $rr                = (float) $pm['partner_RR'];
+
+            if (array_key_exists('comp', $row)) {
+                $row['comp'] = self::agentPayoutColumnFromPartnerRr($oa, $rr);
+            }
+            if (array_key_exists('tp', $row)) {
+                $row['tp'] = self::agentPayoutColumnFromPartnerRr($ob, $rr);
+            }
+            if (array_key_exists('od', $row)) {
+                $row['od'] = self::agentPayoutColumnFromPartnerRr($oc, $rr);
             }
         }
         unset($row);