diff --git a/app/views/reports/waste_and_spoilage/index.xls.erb b/app/views/reports/waste_and_spoilage/index.xls.erb
index 4b4fa0a3..48f26650 100755
--- a/app/views/reports/waste_and_spoilage/index.xls.erb
+++ b/app/views/reports/waste_and_spoilage/index.xls.erb
@@ -5,52 +5,77 @@
 				
 				<table class="table table-striped" border="0">
 					<h5 class="p-l-10 p-t-10">Report For <%= @sale_type? @sale_type : 'Waste' %></h5>
-					<% @sale_data.each do |sale| %>
+					<% receipt_arr = Array.new %>	 
+					<% menu_cat_arr = Array.new %>
+					<% footer_arr = Array.new %>
+					<% count = 0 %>
 					<% waste_and_spoil_item_count = 0%>
-					<thead>	  		  		  
-						<tr>
-							<td >
-								<strong>Receipt No :<%= sale.receipt_no %></strong>
-							</td>			    
-							<td></td>   
-							<td colspan="3" style="text-align:right"><strong>Date : <%= sale.created_at.utc.getlocal.strftime("%e,%b %Y %I:%M %p") %></strong></td>
-						</tr>
-					</thead>
-					<tbody>
-						<tr>
-							<td ><strong>Item Name</strong></td>
-							<td ><strong>Item Code</strong></td>
-							<td><strong>Qty</strong></td>
-							<td><strong>Price</strong></td>
-							<td><strong>Total Price</strong></td>		  		 
-						</tr>
+
+					<% @sale_data.each do |sale| %>
+						<% if !receipt_arr.include?(sale.receipt_no) %>	
+							<thead>	 
+								<td>&nbsp;</td> 		  		  
+								<tr>
+								    <td >
+								    	<strong>Receipt No :<%= sale.receipt_no %></strong>
+								    </td>			    
+									<td></td>
+									<td></td>    
+								    <td colspan="3" style="text-align:right"><strong>Date : <%= sale.created_at.utc.getlocal.strftime("%e,%b %Y %I:%M %p") %></strong></td>
+								</tr>
+								<tr>
+									<td><strong>Menu Category</strong></td>
+							  		<td><strong>Item Name</strong></td>
+							  		<td><strong>Item Code</strong></td>
+							  		<td><strong>Qty</strong></td>
+							  		<td><strong>Price</strong></td>
+							  		<td><strong>Total Price</strong></td>		 		 
+								</tr>
+							</thead>
+							<% receipt_arr.push(sale.receipt_no) %>
+							<% menu_cat_arr.clear %>
+							<% count = 0 %>
+						<% end %>
 						
-						<% sale.sale_items.each do |item| %> 
-						<% if !item.item_instance_code.nil?%> 
-						<% waste_and_spoil_item_count += item.qty.to_i%>
-						<tr>
-							<td><%= item.product_name %></td>
-							<td><%= item.product_code %></td>
-							<td><%= item.qty %></td>
-							<td><%= item.price %></td>
-							<td><%= item.price %></td>
-						</tr>		  		
-						<% end %>
-						<% end %>
-						<tr>
-							<td colspan="2" style="text-align:right"> <strong>Total Qty: </strong></td> 
-							<td><span class="underline" style="text-align:right">
-								<strong><%= waste_and_spoil_item_count %></strong>
-							</span></td>
-							<td style="text-align:right"> <strong>Grand Total: </strong></td> 
-							<td > 
-								<span class="underline" style="text-align:right">
-									<strong><%= sale.grand_total %></strong>
-								</span>
-							</td>
-						</tr>   
-					</tbody>		 
-					<% end %>
+						<tbody>
+							
+							<% if !sale.item_instance_code.nil?%> 
+								<% waste_and_spoil_item_count += sale.qty.to_i %>
+								<tr>
+									<% if !menu_cat_arr.include?(sale.name) %>	
+										<td><%= sale.name %></td>
+										<% menu_cat_arr.push(sale.name) %>
+									<% else %>
+										<td>&nbsp;</td>
+									<% end %>
+									<td><%= sale.product_name %></td>
+									<td><%= sale.product_code %></td>
+									<td><%= sale.qty.to_i %></td>
+									<td><%= sale.unit_price %></td>
+									<td><%= sale.price %></td>
+								</tr>	
+							<% end %>
+							<% count = count + 1 %>
+							<% if sale.sale_items.count == count %>	
+								<tr>
+									<td></td>
+							  		<td colspan="2" style="text-align:right"> <strong>Total Qty: </strong></td> 
+								  	<td>
+								  		<span class="underline" style="text-align:right">
+								  			<strong><%= waste_and_spoil_item_count %></strong>
+								  			<% waste_and_spoil_item_count = 0%>
+								  		</span></td>
+								  	<td style="text-align:right"> <strong>Grand Total: </strong></td>
+								  	<td > 
+								  		<span class="underline" style="text-align:right">
+								  			<strong><%= sale.grand_total %></strong>
+								  		</span>
+								  	</td>
+							  	</tr> 
+								<% footer_arr.push(sale.sale_id) %>
+							<% end %>
+						</tbody>
+					<% end %>	
 				</table>
 			</div>
 		</div>