diff --git a/app/Filament/Resources/SaleOrderMasterResource.php b/app/Filament/Resources/SaleOrderMasterResource.php
new file mode 100644
index 0000000..c2dcc41
--- /dev/null
+++ b/app/Filament/Resources/SaleOrderMasterResource.php
@@ -0,0 +1,193 @@
+<?php
+
+namespace App\Filament\Resources;
+
+use App\Filament\Exports\SaleOrderMasterExporter;
+use App\Filament\Imports\SaleOrderMasterImporter;
+use App\Filament\Resources\SaleOrderMasterResource\Pages;
+use App\Filament\Resources\SaleOrderMasterResource\RelationManagers;
+use App\Models\Item;
+use App\Models\Plant;
+use App\Models\SaleOrderMaster;
+use Filament\Facades\Filament;
+use Filament\Forms;
+use Filament\Forms\Form;
+use Filament\Resources\Resource;
+use Filament\Tables;
+use Filament\Tables\Table;
+use Illuminate\Database\Eloquent\Builder;
+use Illuminate\Database\Eloquent\SoftDeletingScope;
+use Filament\Tables\Actions\ExportAction;
+use Filament\Tables\Actions\ImportAction;
+
+class SaleOrderMasterResource extends Resource
+{
+    protected static ?string $model = SaleOrderMaster::class;
+
+    protected static ?string $navigationIcon = 'heroicon-o-rectangle-stack';
+
+    protected static ?string $navigationGroup = 'Spare Packing';
+
+    public static function form(Form $form): Form
+    {
+        return $form
+            ->schema([
+                Forms\Components\Select::make('plant_id')
+                    ->label('Plant')
+                    ->reactive()
+                    ->relationship('plant', 'name')
+                    ->options(function (callable $get) {
+                        $userHas = Filament::auth()->user()->plant_id;
+
+                        return ($userHas && strlen($userHas) > 0) ? Plant::where('id', $userHas)->pluck('name', 'id')->toArray() : Plant::orderBy('code')->pluck('name', 'id')->toArray();
+                    })
+                    ->required(),
+                Forms\Components\Select::make('item_id')
+                    ->label('Item Code')
+                    ->reactive()
+                    ->searchable()
+                    ->options(function (callable $get) {
+                        $plantId = $get('plant_id');
+                        if (empty($plantId)) {
+                            return [];
+                        }
+
+                        return Item::where('plant_id', $plantId)->pluck('code', 'id');
+                    })
+                    ->required(),
+                Forms\Components\TextInput::make('sale_order_number')
+                    ->label('Sale Order Number'),
+                Forms\Components\TextInput::make('supplier_name')
+                    ->label('Supplier Name'),
+                Forms\Components\TextInput::make('quantity')
+                    ->label('Quantity'),
+                Forms\Components\Hidden::make('created_by')
+                    ->label('Created By')
+                    ->default(Filament::auth()->user()?->name),
+                Forms\Components\Hidden::make('updated_by')
+                    ->default(Filament::auth()->user()?->name),
+            ]);
+    }
+
+    public static function table(Table $table): Table
+    {
+        return $table
+            ->columns([
+                Tables\Columns\TextColumn::make('No.')
+                    ->label('No.')
+                    ->getStateUsing(function ($record, $livewire, $column, $rowLoop) {
+                        $paginator = $livewire->getTableRecords();
+                        $perPage = method_exists($paginator, 'perPage') ? $paginator->perPage() : 10;
+                        $currentPage = method_exists($paginator, 'currentPage') ? $paginator->currentPage() : 1;
+
+                        return ($currentPage - 1) * $perPage + $rowLoop->iteration;
+                    }),
+                Tables\Columns\TextColumn::make('plant.name')
+                    ->label('Plant')
+                    ->alignCenter()
+                    ->sortable(),
+                Tables\Columns\TextColumn::make('item.code')
+                    ->label('Item Code')
+                    ->searchable()
+                    ->alignCenter()
+                    ->sortable(),
+                Tables\Columns\TextColumn::make('sale_order_number')
+                    ->label('Sale Order Number')
+                    ->searchable()
+                    ->alignCenter()
+                    ->sortable(),
+                Tables\Columns\TextColumn::make('supplier_name')
+                    ->label('Supplier Name')
+                    ->searchable()
+                    ->alignCenter()
+                    ->sortable(),
+                Tables\Columns\TextColumn::make('quantity')
+                    ->label('Quantity')
+                    ->searchable()
+                    ->alignCenter()
+                    ->sortable(),
+                Tables\Columns\TextColumn::make('created_at')
+                    ->label('Created At')
+                    ->dateTime()
+                    ->alignCenter()
+                    ->sortable(),
+                Tables\Columns\TextColumn::make('created_by')
+                    ->label('Created By')
+                    ->searchable()
+                    ->alignCenter()
+                    ->sortable(),
+                Tables\Columns\TextColumn::make('updated_at')
+                    ->label('Updated At')
+                    ->dateTime()
+                    ->alignCenter()
+                    ->sortable()
+                    ->toggleable(isToggledHiddenByDefault: true),
+                Tables\Columns\TextColumn::make('updated_by')
+                    ->label('Updated By')
+                    ->searchable()
+                    ->alignCenter()
+                    ->sortable()
+                    ->toggleable(isToggledHiddenByDefault: true),
+                Tables\Columns\TextColumn::make('deleted_at')
+                    ->label('Deleted At')
+                    ->dateTime()
+                    ->sortable()
+                    ->toggleable(isToggledHiddenByDefault: true),
+            ])
+            ->filters([
+                Tables\Filters\TrashedFilter::make(),
+            ])
+            ->actions([
+                Tables\Actions\ViewAction::make(),
+                Tables\Actions\EditAction::make(),
+            ])
+            ->bulkActions([
+                Tables\Actions\BulkActionGroup::make([
+                    Tables\Actions\DeleteBulkAction::make(),
+                    Tables\Actions\ForceDeleteBulkAction::make(),
+                    Tables\Actions\RestoreBulkAction::make(),
+                ]),
+            ])
+            ->headerActions([
+                ImportAction::make()
+                    ->label('Import Sale Order')
+                    ->color('warning')
+                    ->importer(SaleOrderMasterImporter::class)
+                    ->visible(function () {
+                        return Filament::auth()->user()->can('view import sale order master');
+                    }),
+                ExportAction::make()
+                    ->label('Export Sale Order')
+                    ->color('warning')
+                    ->exporter(SaleOrderMasterExporter::class)
+                    ->visible(function () {
+                        return Filament::auth()->user()->can('view export sale order master');
+                    }),
+            ]);
+    }
+
+    public static function getRelations(): array
+    {
+        return [
+            //
+        ];
+    }
+
+    public static function getPages(): array
+    {
+        return [
+            'index' => Pages\ListSaleOrderMasters::route('/'),
+            'create' => Pages\CreateSaleOrderMaster::route('/create'),
+            'view' => Pages\ViewSaleOrderMaster::route('/{record}'),
+            'edit' => Pages\EditSaleOrderMaster::route('/{record}/edit'),
+        ];
+    }
+
+    public static function getEloquentQuery(): Builder
+    {
+        return parent::getEloquentQuery()
+            ->withoutGlobalScopes([
+                SoftDeletingScope::class,
+            ]);
+    }
+}
diff --git a/app/Filament/Resources/SaleOrderMasterResource/Pages/CreateSaleOrderMaster.php b/app/Filament/Resources/SaleOrderMasterResource/Pages/CreateSaleOrderMaster.php
new file mode 100644
index 0000000..2cd2ef3
--- /dev/null
+++ b/app/Filament/Resources/SaleOrderMasterResource/Pages/CreateSaleOrderMaster.php
@@ -0,0 +1,12 @@
+<?php
+
+namespace App\Filament\Resources\SaleOrderMasterResource\Pages;
+
+use App\Filament\Resources\SaleOrderMasterResource;
+use Filament\Actions;
+use Filament\Resources\Pages\CreateRecord;
+
+class CreateSaleOrderMaster extends CreateRecord
+{
+    protected static string $resource = SaleOrderMasterResource::class;
+}
diff --git a/app/Filament/Resources/SaleOrderMasterResource/Pages/EditSaleOrderMaster.php b/app/Filament/Resources/SaleOrderMasterResource/Pages/EditSaleOrderMaster.php
new file mode 100644
index 0000000..8cf2998
--- /dev/null
+++ b/app/Filament/Resources/SaleOrderMasterResource/Pages/EditSaleOrderMaster.php
@@ -0,0 +1,22 @@
+<?php
+
+namespace App\Filament\Resources\SaleOrderMasterResource\Pages;
+
+use App\Filament\Resources\SaleOrderMasterResource;
+use Filament\Actions;
+use Filament\Resources\Pages\EditRecord;
+
+class EditSaleOrderMaster extends EditRecord
+{
+    protected static string $resource = SaleOrderMasterResource::class;
+
+    protected function getHeaderActions(): array
+    {
+        return [
+            Actions\ViewAction::make(),
+            Actions\DeleteAction::make(),
+            Actions\ForceDeleteAction::make(),
+            Actions\RestoreAction::make(),
+        ];
+    }
+}
diff --git a/app/Filament/Resources/SaleOrderMasterResource/Pages/ListSaleOrderMasters.php b/app/Filament/Resources/SaleOrderMasterResource/Pages/ListSaleOrderMasters.php
new file mode 100644
index 0000000..fa75dec
--- /dev/null
+++ b/app/Filament/Resources/SaleOrderMasterResource/Pages/ListSaleOrderMasters.php
@@ -0,0 +1,19 @@
+<?php
+
+namespace App\Filament\Resources\SaleOrderMasterResource\Pages;
+
+use App\Filament\Resources\SaleOrderMasterResource;
+use Filament\Actions;
+use Filament\Resources\Pages\ListRecords;
+
+class ListSaleOrderMasters extends ListRecords
+{
+    protected static string $resource = SaleOrderMasterResource::class;
+
+    protected function getHeaderActions(): array
+    {
+        return [
+            Actions\CreateAction::make(),
+        ];
+    }
+}
diff --git a/app/Filament/Resources/SaleOrderMasterResource/Pages/ViewSaleOrderMaster.php b/app/Filament/Resources/SaleOrderMasterResource/Pages/ViewSaleOrderMaster.php
new file mode 100644
index 0000000..095e0ca
--- /dev/null
+++ b/app/Filament/Resources/SaleOrderMasterResource/Pages/ViewSaleOrderMaster.php
@@ -0,0 +1,19 @@
+<?php
+
+namespace App\Filament\Resources\SaleOrderMasterResource\Pages;
+
+use App\Filament\Resources\SaleOrderMasterResource;
+use Filament\Actions;
+use Filament\Resources\Pages\ViewRecord;
+
+class ViewSaleOrderMaster extends ViewRecord
+{
+    protected static string $resource = SaleOrderMasterResource::class;
+
+    protected function getHeaderActions(): array
+    {
+        return [
+            Actions\EditAction::make(),
+        ];
+    }
+}