diff --git a/app/controllers/financial.controller.js b/app/controllers/financial.controller.js
index 3791bb0..f0e8699 100644
--- a/app/controllers/financial.controller.js
+++ b/app/controllers/financial.controller.js
@@ -1,6 +1,6 @@
 const { sequelize, Entities , Financials , Statementsmaster  , Sectionsmaster , Subsectionsmaster , Brokenperiods , Entityfinyears } = require('../models')
 const { logMsg } = require('../services/logger.js');
-
+const  financialControllerHelper = require('../services/financial.controller.helper.js');
 // all master data list for dropdown
 exports.MasterDatas = async (req, res) => {
    await Statementsmaster.findAll({
@@ -98,17 +98,18 @@ exports.FinantialsSummary = async (req, res) => {
         const Year_2 = data[0][0].Y2;
         const Year_3 = data[0][0].Y3;
         const years_data = data[0][0];
-        const current_year = new Date().getFullYear(); 
-        const current_month = new Date().getMonth() + 1; 
-        let add_new_FY_flag;
-        if(Year_1 >= current_year && 3 < current_month)
-        {
-         add_new_FY_flag = {show_add_finyear_button:0};
-        }
-        else
-        {
-           add_new_FY_flag = {show_add_finyear_button:1,FY:current_year};
-        }
+        // const current_year = new Date().getFullYear(); 
+        // const current_month = new Date().getMonth() + 1; 
+        // let add_new_FY_flag;
+        // if(Year_1 >= current_year && 3 < current_month)
+        // {
+        //  add_new_FY_flag = {show_add_finyear_button:0};
+        // }
+        // else
+        // {
+        //    add_new_FY_flag = {show_add_finyear_button:1,FY:current_year};
+        // }
+         add_new_FY_flag =  financialControllerHelper.addNewFyFlag(Year_1);
        //sequelize.query("Select a.entity_id,x.id as statement_id,x.statement as statement,y.id as section_id,y.section as section,e.subsection as subsection_id,z.subsection as subsection , z.itemtext as subsection_itemtext ,a.itemid,e.itemtext as items,e.formula,e.is_calculated,a.st_type,f.statement_name as st_name,a.fy as Y1,a.id as Y1_id ,a.value  as Y1_value ,b.fy as Y2, b.id  Y2_id ,b.value Y2_value ,c.fy as Y3,c.id as Y3_id ,c.value Y3_value , g.remarks FROM financials a JOIN ( SELECT id,itemtext,statement,section,subsection,formula,is_calculated FROM itemsmaster ) e ON a.itemid = e.id LEFT JOIN ( SELECT id, statement_name FROM statement_type ) f ON a.st_type = f.id LEFT JOIN ( SELECT id,entity_id,itemid,remarks FROM fin_remarks ) g ON a.entity_id = g.entity_id and a.itemid = g.itemid JOIN ( SELECT id, statement FROM statementsmaster ) x ON e.statement = x.id JOIN ( SELECT id, section FROM sectionsmaster ) y ON e.section = y.id LEFT JOIN ( SELECT id, subsection , itemtext FROM subsectionsmaster ) z ON e.subsection = z.id JOIN ( SELECT id,entity_id, itemid, value,fy,is_active FROM financials WHERE fy = "+Year_3+" and is_active = 1 and entity_id = "+id+") c ON a.entity_id = c.entity_id and a.itemid = c.itemid JOIN ( SELECT id,entity_id, itemid, value,fy,is_active FROM financials WHERE fy = "+Year_2+" and is_active = 1 and entity_id = "+id+") b ON a.entity_id = b.entity_id and a.itemid = b.itemid AND a.fy = "+Year_1+" WHERE a.entity_id = "+id+" and a.is_active = 1 order by x.id asc , y.id asc , a.itemid asc ")
        sequelize.query("Select a.entity_id,x.id as statement_id,x.statement as statement,y.id as section_id,y.section as section,e.subsection as subsection_id,z.subsection as subsection , z.itemtext as subsection_itemtext ,a.itemid,e.itemtext as items,e.formula,e.is_calculated,a.st_type as Y1_st_type,a.fy as Y1,a.id as Y1_id ,a.value  as Y1_value ,b.st_type as Y2_st_type,b.fy as Y2, b.id  Y2_id ,b.value Y2_value ,c.st_type as Y3_st_type,c.fy as Y3,c.id as Y3_id ,c.value Y3_value , g.remarks , g.id as remarks_id FROM financials a LEFT JOIN ( SELECT id,entity_id,itemid,remarks FROM fin_remarks WHERE is_active = 1) g ON a.entity_id = g.entity_id and a.itemid = g.itemid JOIN ( SELECT id,itemtext,statement,section,subsection,formula,is_calculated FROM itemsmaster ) e ON a.itemid = e.id JOIN ( SELECT id, statement FROM statementsmaster ) x ON e.statement = x.id JOIN ( SELECT id, section FROM sectionsmaster ) y ON e.section = y.id LEFT JOIN ( SELECT id, subsection , itemtext FROM subsectionsmaster ) z ON e.subsection = z.id LEFT JOIN ( SELECT id,entity_id, itemid, value,fy,is_active,st_type FROM financials WHERE fy = "+Year_3+" and entity_id ="+id+" and is_active = 1) c ON a.entity_id = c.entity_id and a.itemid = c.itemid LEFT JOIN ( SELECT id,entity_id, itemid, value,fy,is_active,st_type FROM financials WHERE fy = "+Year_2+" and entity_id = "+id+" and is_active = 1) b ON a.entity_id = b.entity_id and a.itemid = b.itemid   WHERE a.fy = "+Year_1+" and a.entity_id = "+id+" and a.is_active = 1 order by e.statement asc , e.section asc , e.id asc")
        .then(result => {
diff --git a/app/controllers/master.controller.js b/app/controllers/master.controller.js
index da55bef..b0097e7 100644
--- a/app/controllers/master.controller.js
+++ b/app/controllers/master.controller.js
@@ -244,17 +244,18 @@ exports.Deletesubsection = (req, res) => {
 //itemsmaster
 // Retrieve all itemsmaster from the database.
 exports.ItemList = (req, res) => {
- 
+  try
+  {
   //Itemsmaster.findAll()
   sequelize.query("SELECT  itemsmaster.id,itemsmaster.statement as statement_id,statementsmaster.statement,itemsmaster.section as section_id,sectionsmaster.section,itemsmaster.subsection as subsection_id,subsectionsmaster.subsection,subsectionsmaster.itemtext as subsection_itemtext ,itemsmaster.itemtext,itemsmaster.is_active,pvtltd,llp,others,formula,is_calculated,itemsmaster.createdby,itemsmaster.createdon,itemsmaster.updatedby,itemsmaster.updatedon FROM itemsmaster JOIN statementsmaster ON itemsmaster.statement=statementsmaster.id JOIN sectionsmaster ON itemsmaster.section= sectionsmaster.id  JOIN subsectionsmaster ON itemsmaster.subsection= subsectionsmaster.id")
     .then(data => {
       res.send({'status':200,'message':"success",'data':data});
-      logMsg.info("Success :"(data));
+      //logMsg.info("Success :"(data));
     })
-    .catch(err => {
-      res.send({'status':404,
-        message: err.message || "Some error occurred while retrieving items." ,'data': "No data" });
-    });
+  }catch(err) {
+    res.status(500).send({'status':404,
+      message: err.message || "Some error occurred while inserting statements." ,'data': "No data"
+     }); }
 };
 
 exports.Insertitem = (req, res) => {
diff --git a/app/services/financial.controller.helper.js.js b/app/services/financial.controller.helper.js.js
new file mode 100644
index 0000000..d6a9283
--- /dev/null
+++ b/app/services/financial.controller.helper.js.js
@@ -0,0 +1,29 @@
+
+ function addNewFyFlag(Y1)
+{
+    try
+    {
+        const Year_1 = Y1;
+        const current_year = new Date().getFullYear(); 
+        const current_month = new Date().getMonth() + 1; 
+        let add_new_FY_flag;
+        if(Year_1 >= current_year && 3 < current_month)
+        {
+         add_new_FY_flag = {show_add_finyear_button:0};
+        }
+        else
+        {
+           add_new_FY_flag = {show_add_finyear_button:1,FY:current_year};
+        }
+        return add_new_FY_flag;
+    }
+    catch (error)
+    {
+        console.log(error);
+    }
+}
+
+module.exports = { 
+    addNewFyFlag : addNewFyFlag
+       
+     }
\ No newline at end of file