diff --git a/app/Livewire/InvoicePending.php b/app/Livewire/InvoicePending.php
new file mode 100644
index 0000000..eb3648d
--- /dev/null
+++ b/app/Livewire/InvoicePending.php
@@ -0,0 +1,125 @@
+<?php
+
+namespace App\Livewire;
+
+use App\Models\InvoiceDataValidation;
+use App\Models\InvoiceOutValidation;
+use App\Models\PalletValidation;
+use Livewire\Component;
+use Maatwebsite\Excel\Facades\Excel;
+use App\Exports\InvoicePendingReasonExport;
+use App\Models\Plant;
+
+class InvoicePending extends Component
+{
+
+    public $plantId;
+
+    public $invoicePending = [];
+
+    protected $listeners = [
+        'loadData' => 'loadInvoiceData',
+        'emptyData' => 'loadInvoiceEmptyData',
+        'loadData1' => 'exportPendingReason',
+    ];
+
+    public function loadInvoiceEmptyData()
+    {
+        $this->invoicePending = [];
+    }
+
+    public function loadInvoiceData($plantId)
+    {
+        $this->plantId = $plantId;
+
+        $distributions = InvoiceDataValidation::whereNotNull('distribution_channel_desc')
+            ->distinct()
+            ->pluck('distribution_channel_desc')
+            ->filter(fn ($v) => trim($v) != '')
+            ->values()
+            ->toArray();
+
+        $distributions[] = '';
+
+        $pendingInvoices = collect();
+
+        foreach ($distributions as $distribution) {
+
+            $invoices = InvoiceDataValidation::where('plant_id', $plantId)
+                ->where('distribution_channel_desc', $distribution)
+                ->select(
+                    'id',
+                    'document_number',
+                    'customer_trade_name',
+                    'location',
+                    'remark',
+                    'created_at',
+                    'created_by',
+                    'updated_at',
+                    'updated_by'
+                )
+                ->get()
+                ->unique('document_number')
+                ->filter(fn ($inv) =>
+                    !empty($inv->document_number) &&
+                    !str_contains($inv->document_number, '-')
+                );
+
+            if (trim($distribution) == '') {
+                $invoices = $invoices->filter(fn ($inv) =>
+                    str_starts_with($inv->document_number, '7')
+                );
+            }
+
+            if ($invoices->isEmpty()) {
+                continue;
+            }
+
+            $invoiceNumbers = $invoices->pluck('document_number')
+                ->map(fn ($n) => preg_replace('/\s+/', '', strtoupper($n)))
+                ->toArray();
+
+            $wentOut = InvoiceOutValidation::whereIn('qr_code', $invoiceNumbers)
+                ->distinct()
+                ->pluck('qr_code')
+                ->map(fn ($n) => preg_replace('/\s+/', '', strtoupper($n)))
+                ->toArray();
+
+            $pending = $invoices->filter(function ($inv) use ($wentOut) {
+                $doc = preg_replace('/\s+/', '', strtoupper($inv->document_number));
+                return !in_array($doc, $wentOut, true);
+            });
+
+            $pendingInvoices = $pendingInvoices->merge($pending);
+        }
+
+        $plantCode = Plant::find($this->plantId)->code ?? '';
+
+        $this->invoicePending = $pendingInvoices
+            ->unique('document_number')
+            ->map(function ($record) use ($plantCode) {
+                return [
+                    'plant_id' => $plantCode ?? '',
+                    'document_number' => $record->document_number ?? '',
+                    'customer_trade_name' => $record->customer_trade_name ?? '',
+                    'location'          => $record->location ?? '',
+                    'remark'            => $record->remark ?? '',
+                ];
+            })
+            ->values()
+            ->toArray();
+    }
+
+    public function exportPendingReason()
+    {
+        return Excel::download(
+            new InvoicePendingReasonExport($this->invoicePending),
+            'invoice_pending_reason.xlsx'
+        );
+    }
+
+    public function render()
+    {
+        return view('livewire.invoice-pending');
+    }
+}
diff --git a/resources/views/livewire/invoice-pending.blade.php b/resources/views/livewire/invoice-pending.blade.php
new file mode 100644
index 0000000..be6d1d2
--- /dev/null
+++ b/resources/views/livewire/invoice-pending.blade.php
@@ -0,0 +1,45 @@
+<div class="p-4">
+    <h2 class="text-lg font-bold mb-4 text-gray-700 uppercase tracking-wider">
+        PENDING INVOICE DATA TABLE:
+    </h2>
+    <div class="overflow-x-auto rounded-lg shadow">
+        <table class="w-full divide-y divide-gray-200 text-sm text-center">
+            <thead class="bg-gray-100 text-s font-semibold uppercase text-gray-700">
+                <tr>
+                    <th class="border px-4 py-2">No</th>
+                    <th class="border px-4 py-2">Plant Code</th>
+                    <th class="border px-4 py-2">Document Number</th>
+                    <th class="border px-4 py-2">Customer Trade Location</th>
+                    <th class="border px-4 py-2">Location</th>
+                    <th class="border px-4 py-2">Remark</th>
+                </tr>
+            </thead>
+            <tbody class="divide-y divide-gray-100">
+                 @if (empty($invoicePending))
+                    <tr>
+                        <td colspan="6" class="px-4 py-4 text-center text-gray-500">
+                            Please select plant to load pending invoice.
+                        </td>
+                    </tr>
+                @else
+                @forelse ($invoicePending as $index => $locator)
+                    <tr class="hover:bg-gray-50">
+                        <td class="border px-4 py-2">{{ $index + 1 }}</td>
+                        <td class="border px-4 py-2 whitespace-nowrap">{{ $locator['plant_id'] ?? '-' }}</td>
+                        <td class="border px-4 py-2 whitespace-nowrap">{{ $locator['document_number'] ?? '-' }}</td>
+                        <td class="border px-4 py-2">{{ $locator['customer_trade_name'] ?? '-' }}</td>
+                        <td class="border px-4 py-2 whitespace-nowrap">{{ $locator['location'] ?? '-' }}</td>
+                        <td class="border px-4 py-2 whitespace-nowrap">{{ $locator['remark'] ?? '-' }}</td>
+                    </tr>
+                @empty
+                    <tr>
+                        <td colspan="9" class="px-4 py-4 text-center text-gray-500">
+                            No invoice pending records found.
+                        </td>
+                    </tr>
+                @endforelse
+                @endif
+            </tbody>
+        </table>
+    </div>
+</div>