diff --git a/admin_reports_shippers.php b/admin_reports_shippers.php
new file mode 100644
index 0000000..b7a3105
--- /dev/null
+++ b/admin_reports_shippers.php
@@ -0,0 +1,254 @@
+<?php
+declare(strict_types=1);
+
+require_once __DIR__ . '/includes/layout.php';
+
+// Check permission
+if (!has_permission('view_reports') && !has_permission('manage_shippers')) {
+    render_header(t('shippers_statements') ?: 'Shippers Statements', 'reports_shippers');
+    echo '<div class="container py-5"><div class="alert alert-danger">Access Denied. You do not have permission to view reports.</div></div>';
+    render_footer();
+    exit;
+}
+
+$shipperId = (int)($_GET['shipper_id'] ?? 0);
+$startDate = $_GET['start_date'] ?? '';
+$endDate = $_GET['end_date'] ?? '';
+
+$shipper = null;
+$shipments = [];
+$totalAmount = 0.00;
+
+// Fetch all shippers for the dropdown
+$allShippers = db()->query("
+    SELECT u.id, u.full_name, p.company_name 
+    FROM users u 
+    LEFT JOIN shipper_profiles p ON u.id = p.user_id 
+    WHERE u.role = 'shipper' 
+    ORDER BY u.full_name ASC
+")->fetchAll();
+
+if ($shipperId) {
+    // Fetch selected shipper details
+    $stmt = db()->prepare("
+        SELECT u.id, u.full_name, u.email, p.company_name, p.phone, p.address_line, 
+               c.name_en as country, ci.name_en as city
+        FROM users u
+        LEFT JOIN shipper_profiles p ON u.id = p.user_id
+        LEFT JOIN countries c ON p.country_id = c.id
+        LEFT JOIN cities ci ON p.city_id = ci.id
+        WHERE u.id = ? AND u.role = 'shipper'
+    ");
+    $stmt->execute([$shipperId]);
+    $shipper = $stmt->fetch();
+
+    if ($shipper) {
+        // Build Query with Date Filter
+        $sql = "SELECT * 
+                FROM shipments 
+                WHERE shipper_id = ? 
+                AND status IN ('confirmed', 'in_transit', 'delivered')";
+        $params = [$shipperId];
+
+        if (!empty($startDate)) {
+            $sql .= " AND created_at >= ?";
+            $params[] = $startDate . ' 00:00:00';
+        }
+
+        if (!empty($endDate)) {
+            $sql .= " AND created_at <= ?";
+            $params[] = $endDate . ' 23:59:59';
+        }
+
+        $sql .= " ORDER BY created_at DESC";
+
+        $stmt = db()->prepare($sql);
+        $stmt->execute($params);
+        $shipments = $stmt->fetchAll();
+        
+        foreach ($shipments as $s) {
+            $totalAmount += (float)($s['total_price'] ?? 0);
+        }
+    }
+}
+
+render_header(t('shippers_statements') ?: 'Shippers Statements', 'reports_shippers', true);
+?>
+
+<style>
+@media print {
+    @page { size: A4; margin: 2cm; }
+    body { background: white !important; font-family: 'Times New Roman', serif; -webkit-print-color-adjust: exact; }
+    .no-print, .admin-sidebar, nav, footer, .btn, form.filter-form { display: none !important; }
+    .col-md-2 { display: none !important; }
+    .col-md-10 { width: 100% !important; flex: 0 0 100% !important; max-width: 100% !important; padding: 0 !important; margin: 0 !important; }
+    .row { display: block !important; margin: 0 !important; }
+    .panel { border: none !important; box-shadow: none !important; padding: 0 !important; }
+    .print-header { display: block !important; margin-bottom: 30px; border-bottom: 2px solid #000; padding-bottom: 20px; }
+    .print-header h1 { font-size: 24pt; font-weight: bold; margin-bottom: 5px; text-transform: uppercase; }
+    .print-header p { margin: 0; font-size: 10pt; color: #555; }
+    .statement-info { margin-bottom: 30px; display: flex; justify-content: space-between; border-bottom: 1px solid #ddd; padding-bottom: 20px; }
+    .statement-info div { width: 48%; }
+    .table-responsive { overflow: visible !important; }
+    table { width: 100% !important; border-collapse: collapse !important; font-size: 10pt; }
+    th, td { border: 1px solid #ddd !important; padding: 8px 12px !important; text-align: left; }
+    th { background-color: #f8f9fa !important; font-weight: bold; text-transform: uppercase; color: #000 !important; }
+    .text-end { text-align: right !important; }
+    .total-row td { background-color: #eee !important; font-weight: bold; font-size: 12pt; border-top: 2px solid #000 !important; }
+    .print-footer { display: block !important; margin-top: 50px; text-align: center; font-size: 9pt; color: #777; border-top: 1px solid #ddd; padding-top: 10px; }
+    
+    /* Arabic Support */
+    [dir="rtl"] body { font-family: 'Traditional Arabic', serif; }
+    [dir="rtl"] th, [dir="rtl"] td { text-align: right; }
+    [dir="rtl"] .text-end { text-align: left !important; }
+}
+.print-header, .print-footer { display: none; }
+</style>
+
+<div class="row g-0">
+    <div class="col-md-2 bg-white border-end min-vh-100 no-print">
+        <?php render_admin_sidebar('reports_shippers'); ?>
+    </div>
+    <div class="col-md-10 p-4">
+        <!-- Screen Only Header -->
+        <div class="page-intro d-flex justify-content-between align-items-center mb-4 no-print">
+            <div>
+                <h1 class="section-title mb-1">Shipper Statements</h1>
+                <p class="muted mb-0">View and print financial statements for shippers.</p>
+            </div>
+            <?php if ($shipper): ?>
+                <button onclick="window.print()" class="btn btn-dark">
+                    <i class="bi bi-printer me-2"></i>Print Formal Statement
+                </button>
+            <?php endif; ?>
+        </div>
+
+        <!-- Filter Form -->
+        <div class="panel p-4 mb-4 no-print filter-form">
+            <form method="get" class="row g-3 align-items-end">
+                <div class="col-md-4">
+                    <label class="form-label small text-muted">Select Shipper</label>
+                    <select name="shipper_id" class="form-select" onchange="this.form.submit()">
+                        <option value="">-- Choose a Shipper --</option>
+                        <?php foreach ($allShippers as $s): ?>
+                            <option value="<?= $s['id'] ?>" <?= $shipperId == $s['id'] ? 'selected' : '' ?>>
+                                <?= e($s['full_name']) ?> (<?= e($s['company_name'] ?: 'No Company') ?>)
+                            </option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+                <div class="col-md-3">
+                    <label class="form-label small text-muted">Start Date</label>
+                    <input type="date" name="start_date" class="form-control" value="<?= e($startDate) ?>">
+                </div>
+                <div class="col-md-3">
+                    <label class="form-label small text-muted">End Date</label>
+                    <input type="date" name="end_date" class="form-control" value="<?= e($endDate) ?>">
+                </div>
+                <div class="col-md-2">
+                    <button type="submit" class="btn btn-primary w-100">Filter</button>
+                </div>
+            </form>
+        </div>
+
+        <?php if ($shipperId && !$shipper): ?>
+            <div class="alert alert-warning">Shipper not found.</div>
+        <?php elseif ($shipper): ?>
+            <div class="panel p-5 bg-white">
+                <!-- Print Header -->
+                <div class="print-header text-center">
+                    <h1>Statement of Account</h1>
+                    <h2 style="font-size: 18pt; margin: 0; font-weight: normal;">كشف حساب</h2>
+                    <p class="mt-2"><?= e(get_setting('company_name', 'Logistics Platform')) ?></p>
+                    <p><?= date('F j, Y') ?></p>
+                </div>
+
+                <!-- Info Section -->
+                <div class="statement-info row mb-4">
+                    <div class="col-6">
+                        <h5 class="fw-bold text-uppercase text-muted small mb-2">Billed To / إلى السيد</h5>
+                        <h4 class="fw-bold mb-1"><?= e($shipper['full_name']) ?></h4>
+                        <div class="text-muted"><?= e($shipper['company_name'] ?: '-') ?></div>
+                        <div class="small text-muted mt-1">
+                            <?= e($shipper['address_line'] ?: '') ?><br>
+                            <?= e($shipper['city'] ?: '') ?>, <?= e($shipper['country'] ?: '') ?><br>
+                            <?= e($shipper['phone'] ?: '') ?>
+                        </div>
+                    </div>
+                    <div class="col-6 text-end">
+                        <h5 class="fw-bold text-uppercase text-muted small mb-2">Summary / ملخص</h5>
+                        <div class="mb-1"><strong>Statement Date:</strong> <?= date('Y-m-d') ?></div>
+                        <?php if ($startDate || $endDate): ?>
+                            <div class="mb-1"><strong>Period:</strong> <?= e($startDate ?: 'Start') ?> to <?= e($endDate ?: 'Now') ?></div>
+                        <?php else: ?>
+                            <div class="mb-1"><strong>Period:</strong> All Time</div>
+                        <?php endif; ?>
+                        <div class="mb-1"><strong>Total Shipments:</strong> <?= count($shipments) ?></div>
+                        <div class="fs-4 fw-bold text-primary mt-2">
+                            <?= number_format($totalAmount, 2) ?> OMR
+                        </div>
+                    </div>
+                </div>
+
+                <!-- Table -->
+                <div class="table-responsive">
+                    <table class="table table-bordered align-middle">
+                        <thead class="table-light">
+                            <tr>
+                                <th>Date <br> <span class="fw-normal text-muted">التاريخ</span></th>
+                                <th>Ref # <br> <span class="fw-normal text-muted">رقم الشحنة</span></th>
+                                <th>Route <br> <span class="fw-normal text-muted">المسار</span></th>
+                                <th>Status <br> <span class="fw-normal text-muted">الحالة</span></th>
+                                <th class="text-end">Amount (OMR) <br> <span class="fw-normal text-muted">المبلغ</span></th>
+                            </tr>
+                        </thead>
+                        <tbody>
+                            <?php if (empty($shipments)): ?>
+                                <tr><td colspan="5" class="text-center py-4 text-muted">No completed shipments found for this period.</td></tr>
+                            <?php else: ?>
+                                <?php foreach ($shipments as $row): ?>
+                                    <tr>
+                                        <td><?= date('Y-m-d', strtotime($row['created_at'])) ?></td>
+                                        <td><span class="font-monospace">#<?= $row['id'] ?></span></td>
+                                        <td>
+                                            <?= e($row['origin_city']) ?> <i class="bi bi-arrow-right small text-muted mx-1"></i> <?= e($row['destination_city']) ?>
+                                            <div class="small text-muted"><?= e($row['cargo_description']) ?></div>
+                                        </td>
+                                        <td>
+                                            <?= e(ucfirst(str_replace('_', ' ', $row['status']))) ?>
+                                        </td>
+                                        <td class="text-end fw-bold">
+                                            <?= number_format((float)$row['total_price'], 2) ?>
+                                        </td>
+                                    </tr>
+                                <?php endforeach; ?>
+                            <?php endif; ?>
+                        </tbody>
+                        <tfoot>
+                            <tr class="total-row table-active">
+                                <td colspan="4" class="text-end text-uppercase">Total Balance / الإجمالي</td>
+                                <td class="text-end text-dark"><?= number_format($totalAmount, 2) ?> OMR</td>
+                            </tr>
+                        </tfoot>
+                    </table>
+                </div>
+
+                <!-- Print Footer -->
+                <div class="print-footer">
+                    <div class="row">
+                        <div class="col-6 text-start">
+                            Authorized Signature<br>
+                            _______________________
+                        </div>
+                        <div class="col-6 text-end">
+                            Printed on <?= date('Y-m-d H:i') ?><br>
+                            This is a computer-generated document.
+                        </div>
+                    </div>
+                </div>
+            </div>
+        <?php endif; ?>
+    </div>
+</div>
+
+<?php render_footer(); ?>
\ No newline at end of file
diff --git a/admin_reports_truck_owners.php b/admin_reports_truck_owners.php
new file mode 100644
index 0000000..632c0de
--- /dev/null
+++ b/admin_reports_truck_owners.php
@@ -0,0 +1,254 @@
+<?php
+declare(strict_types=1);
+
+require_once __DIR__ . '/includes/layout.php';
+
+// Check permission
+if (!has_permission('view_reports') && !has_permission('manage_truck_owners')) {
+    render_header(t('truck_owners_statements') ?: 'Truck Owner Statements', 'reports_truck_owners');
+    echo '<div class="container py-5"><div class="alert alert-danger">Access Denied. You do not have permission to view reports.</div></div>';
+    render_footer();
+    exit;
+}
+
+$ownerId = (int)($_GET['owner_id'] ?? 0);
+$startDate = $_GET['start_date'] ?? '';
+$endDate = $_GET['end_date'] ?? '';
+
+$owner = null;
+$shipments = [];
+$totalEarnings = 0.00;
+
+// Fetch all truck owners for the dropdown
+$allOwners = db()->query("
+    SELECT u.id, u.full_name, p.plate_no 
+    FROM users u 
+    LEFT JOIN truck_owner_profiles p ON u.id = p.user_id 
+    WHERE u.role = 'truck_owner' 
+    ORDER BY u.full_name ASC
+")->fetchAll();
+
+if ($ownerId) {
+    // Fetch selected owner details
+    $stmt = db()->prepare("
+        SELECT u.id, u.full_name, u.email, p.phone, p.plate_no, p.truck_type, 
+               c.name_en as country, ci.name_en as city
+        FROM users u
+        LEFT JOIN truck_owner_profiles p ON u.id = p.user_id
+        LEFT JOIN countries c ON p.country_id = c.id
+        LEFT JOIN cities ci ON p.city_id = ci.id
+        WHERE u.id = ? AND u.role = 'truck_owner'
+    ");
+    $stmt->execute([$ownerId]);
+    $owner = $stmt->fetch();
+
+    if ($owner) {
+        // Build Query with Date Filter
+        $sql = "SELECT * 
+                FROM shipments 
+                WHERE truck_owner_id = ? 
+                AND status IN ('confirmed', 'in_transit', 'delivered')";
+        $params = [$ownerId];
+
+        if (!empty($startDate)) {
+            $sql .= " AND created_at >= ?";
+            $params[] = $startDate . ' 00:00:00';
+        }
+
+        if (!empty($endDate)) {
+            $sql .= " AND created_at <= ?";
+            $params[] = $endDate . ' 23:59:59';
+        }
+
+        $sql .= " ORDER BY created_at DESC";
+
+        $stmt = db()->prepare($sql);
+        $stmt->execute($params);
+        $shipments = $stmt->fetchAll();
+        
+        foreach ($shipments as $s) {
+            $totalEarnings += (float)($s['offer_price'] ?? 0);
+        }
+    }
+}
+
+render_header(t('truck_owners_statements') ?: 'Truck Owner Statements', 'reports_truck_owners', true);
+?>
+
+<style>
+@media print {
+    @page { size: A4; margin: 2cm; }
+    body { background: white !important; font-family: 'Times New Roman', serif; -webkit-print-color-adjust: exact; }
+    .no-print, .admin-sidebar, nav, footer, .btn, form.filter-form { display: none !important; }
+    .col-md-2 { display: none !important; }
+    .col-md-10 { width: 100% !important; flex: 0 0 100% !important; max-width: 100% !important; padding: 0 !important; margin: 0 !important; }
+    .row { display: block !important; margin: 0 !important; }
+    .panel { border: none !important; box-shadow: none !important; padding: 0 !important; }
+    .print-header { display: block !important; margin-bottom: 30px; border-bottom: 2px solid #000; padding-bottom: 20px; }
+    .print-header h1 { font-size: 24pt; font-weight: bold; margin-bottom: 5px; text-transform: uppercase; }
+    .print-header p { margin: 0; font-size: 10pt; color: #555; }
+    .statement-info { margin-bottom: 30px; display: flex; justify-content: space-between; border-bottom: 1px solid #ddd; padding-bottom: 20px; }
+    .statement-info div { width: 48%; }
+    .table-responsive { overflow: visible !important; }
+    table { width: 100% !important; border-collapse: collapse !important; font-size: 10pt; }
+    th, td { border: 1px solid #ddd !important; padding: 8px 12px !important; text-align: left; }
+    th { background-color: #f8f9fa !important; font-weight: bold; text-transform: uppercase; color: #000 !important; }
+    .text-end { text-align: right !important; }
+    .total-row td { background-color: #eee !important; font-weight: bold; font-size: 12pt; border-top: 2px solid #000 !important; }
+    .print-footer { display: block !important; margin-top: 50px; text-align: center; font-size: 9pt; color: #777; border-top: 1px solid #ddd; padding-top: 10px; }
+    
+    /* Arabic Support */
+    [dir="rtl"] body { font-family: 'Traditional Arabic', serif; }
+    [dir="rtl"] th, [dir="rtl"] td { text-align: right; }
+    [dir="rtl"] .text-end { text-align: left !important; }
+}
+.print-header, .print-footer { display: none; }
+</style>
+
+<div class="row g-0">
+    <div class="col-md-2 bg-white border-end min-vh-100 no-print">
+        <?php render_admin_sidebar('reports_truck_owners'); ?>
+    </div>
+    <div class="col-md-10 p-4">
+        <!-- Screen Only Header -->
+        <div class="page-intro d-flex justify-content-between align-items-center mb-4 no-print">
+            <div>
+                <h1 class="section-title mb-1">Truck Owner Statements</h1>
+                <p class="muted mb-0">View and print financial statements for truck owners.</p>
+            </div>
+            <?php if ($owner): ?>
+                <button onclick="window.print()" class="btn btn-dark">
+                    <i class="bi bi-printer me-2"></i>Print Formal Statement
+                </button>
+            <?php endif; ?>
+        </div>
+
+        <!-- Filter Form -->
+        <div class="panel p-4 mb-4 no-print filter-form">
+            <form method="get" class="row g-3 align-items-end">
+                <div class="col-md-4">
+                    <label class="form-label small text-muted">Select Truck Owner</label>
+                    <select name="owner_id" class="form-select" onchange="this.form.submit()">
+                        <option value="">-- Choose a Truck Owner --</option>
+                        <?php foreach ($allOwners as $o): ?>
+                            <option value="<?= $o['id'] ?>" <?= $ownerId == $o['id'] ? 'selected' : '' ?>>
+                                <?= e($o['full_name']) ?> (Plate: <?= e($o['plate_no'] ?: '-') ?>)
+                            </option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+                <div class="col-md-3">
+                    <label class="form-label small text-muted">Start Date</label>
+                    <input type="date" name="start_date" class="form-control" value="<?= e($startDate) ?>">
+                </div>
+                <div class="col-md-3">
+                    <label class="form-label small text-muted">End Date</label>
+                    <input type="date" name="end_date" class="form-control" value="<?= e($endDate) ?>">
+                </div>
+                <div class="col-md-2">
+                    <button type="submit" class="btn btn-primary w-100">Filter</button>
+                </div>
+            </form>
+        </div>
+
+        <?php if ($ownerId && !$owner): ?>
+            <div class="alert alert-warning">Truck Owner not found.</div>
+        <?php elseif ($owner): ?>
+            <div class="panel p-5 bg-white">
+                <!-- Print Header -->
+                <div class="print-header text-center">
+                    <h1>Payment Statement</h1>
+                    <h2 style="font-size: 18pt; margin: 0; font-weight: normal;">كشف مدفوعات</h2>
+                    <p class="mt-2"><?= e(get_setting('company_name', 'Logistics Platform')) ?></p>
+                    <p><?= date('F j, Y') ?></p>
+                </div>
+
+                <!-- Info Section -->
+                <div class="statement-info row mb-4">
+                    <div class="col-6">
+                        <h5 class="fw-bold text-uppercase text-muted small mb-2">Pay To / إلى السيد</h5>
+                        <h4 class="fw-bold mb-1"><?= e($owner['full_name']) ?></h4>
+                        <div class="text-muted">Truck Plate: <?= e($owner['plate_no'] ?: '-') ?></div>
+                        <div class="small text-muted mt-1">
+                            <?= e($owner['truck_type'] ?: '') ?><br>
+                            <?= e($owner['city'] ?: '') ?>, <?= e($owner['country'] ?: '') ?><br>
+                            <?= e($owner['phone'] ?: '') ?>
+                        </div>
+                    </div>
+                    <div class="col-6 text-end">
+                        <h5 class="fw-bold text-uppercase text-muted small mb-2">Summary / ملخص</h5>
+                        <div class="mb-1"><strong>Statement Date:</strong> <?= date('Y-m-d') ?></div>
+                        <?php if ($startDate || $endDate): ?>
+                            <div class="mb-1"><strong>Period:</strong> <?= e($startDate ?: 'Start') ?> to <?= e($endDate ?: 'Now') ?></div>
+                        <?php else: ?>
+                            <div class="mb-1"><strong>Period:</strong> All Time</div>
+                        <?php endif; ?>
+                        <div class="mb-1"><strong>Total Trips:</strong> <?= count($shipments) ?></div>
+                        <div class="fs-4 fw-bold text-primary mt-2">
+                            <?= number_format($totalEarnings, 2) ?> OMR
+                        </div>
+                    </div>
+                </div>
+
+                <!-- Table -->
+                <div class="table-responsive">
+                    <table class="table table-bordered align-middle">
+                        <thead class="table-light">
+                            <tr>
+                                <th>Date <br> <span class="fw-normal text-muted">التاريخ</span></th>
+                                <th>Ref # <br> <span class="fw-normal text-muted">رقم الشحنة</span></th>
+                                <th>Route <br> <span class="fw-normal text-muted">المسار</span></th>
+                                <th>Status <br> <span class="fw-normal text-muted">الحالة</span></th>
+                                <th class="text-end">Earnings (OMR) <br> <span class="fw-normal text-muted">المبلغ</span></th>
+                            </tr>
+                        </thead>
+                        <tbody>
+                            <?php if (empty($shipments)): ?>
+                                <tr><td colspan="5" class="text-center py-4 text-muted">No completed shipments found for this period.</td></tr>
+                            <?php else: ?>
+                                <?php foreach ($shipments as $row): ?>
+                                    <tr>
+                                        <td><?= date('Y-m-d', strtotime($row['created_at'])) ?></td>
+                                        <td><span class="font-monospace">#<?= $row['id'] ?></span></td>
+                                        <td>
+                                            <?= e($row['origin_city']) ?> <i class="bi bi-arrow-right small text-muted mx-1"></i> <?= e($row['destination_city']) ?>
+                                            <div class="small text-muted"><?= e($row['cargo_description']) ?></div>
+                                        </td>
+                                        <td>
+                                            <?= e(ucfirst(str_replace('_', ' ', $row['status']))) ?>
+                                        </td>
+                                        <td class="text-end fw-bold">
+                                            <?= number_format((float)$row['offer_price'], 2) ?>
+                                        </td>
+                                    </tr>
+                                <?php endforeach; ?>
+                            <?php endif; ?>
+                        </tbody>
+                        <tfoot>
+                            <tr class="total-row table-active">
+                                <td colspan="4" class="text-end text-uppercase">Total Earnings / الإجمالي</td>
+                                <td class="text-end text-dark"><?= number_format($totalEarnings, 2) ?> OMR</td>
+                            </tr>
+                        </tfoot>
+                    </table>
+                </div>
+
+                <!-- Print Footer -->
+                <div class="print-footer">
+                    <div class="row">
+                        <div class="col-6 text-start">
+                            Authorized Signature<br>
+                            _______________________
+                        </div>
+                        <div class="col-6 text-end">
+                            Printed on <?= date('Y-m-d H:i') ?><br>
+                            This is a computer-generated document.
+                        </div>
+                    </div>
+                </div>
+            </div>
+        <?php endif; ?>
+    </div>
+</div>
+
+<?php render_footer(); ?>
\ No newline at end of file
diff --git a/assets/css/custom.css b/assets/css/custom.css
index 6db30d1..69668dd 100644
--- a/assets/css/custom.css
+++ b/assets/css/custom.css
@@ -20,6 +20,67 @@
     --sidebar-border: rgba(255, 255, 255, 0.1);
 }
 
+/* Theme: Dark */
+[data-theme="dark"] {
+    --bg: #0f172a;
+    --surface: #1e293b;
+    --text: #f1f5f9;
+    --muted: #94a3b8;
+    --border: #334155;
+    --primary: #60a5fa;
+    --primary-hover: #3b82f6;
+    --accent: #38bdf8;
+    --shadow: 0 10px 30px rgba(0, 0, 0, 0.3);
+    
+    --sidebar-bg: #0f172a;
+    --sidebar-text: #e2e8f0;
+    --sidebar-text-hover: #ffffff;
+    --sidebar-active-bg: #334155;
+    --sidebar-border: #334155;
+}
+
+/* Theme: Blue (Corporate) */
+[data-theme="blue"] {
+    --primary: #2563eb;
+    --primary-hover: #1d4ed8;
+    --sidebar-bg: #1e3a8a;
+}
+
+/* Theme: Green (Nature) */
+[data-theme="green"] {
+    --primary: #10b981;
+    --primary-hover: #059669;
+    --sidebar-bg: #064e3b;
+}
+
+/* Theme: Purple (Creative) */
+[data-theme="purple"] {
+    --primary: #8b5cf6;
+    --primary-hover: #7c3aed;
+    --sidebar-bg: #4c1d95;
+}
+
+/* Theme: Red (Bold) */
+[data-theme="red"] {
+    --primary: #ef4444;
+    --primary-hover: #dc2626;
+    --sidebar-bg: #7f1d1d;
+}
+
+/* Theme: Orange (Warm) */
+[data-theme="orange"] {
+    --primary: #f97316;
+    --primary-hover: #ea580c;
+    --sidebar-bg: #7c2d12;
+}
+
+/* Theme: Teal (Calm) */
+[data-theme="teal"] {
+    --primary: #14b8a6;
+    --primary-hover: #0d9488;
+    --sidebar-bg: #134e4a;
+}
+
 body.app-body {
     background: 
         radial-gradient(circle at top left, rgba(59, 130, 246, 0.05), transparent 40%),
@@ -31,6 +92,66 @@ body.app-body {
     line-height: 1.6;
 }
 
+/* Dark mode specific adjustments */
+[data-theme="dark"] body.app-body {
+    background: var(--bg); /* Simplify background for dark mode */
+}
+
+[data-theme="dark"] .navbar {
+    background: rgba(30, 41, 59, 0.85) !important;
+    border-bottom: 1px solid var(--border) !important;
+}
+
+[data-theme="dark"] .navbar-brand {
+    color: var(--text) !important;
+}
+
+[data-theme="dark"] .navbar-light .navbar-nav .nav-link {
+    color: var(--muted);
+}
+
+[data-theme="dark"] .navbar-light .navbar-nav .nav-link.active,
+[data-theme="dark"] .navbar-light .navbar-nav .nav-link:hover {
+    color: var(--text);
+}
+
+[data-theme="dark"] .bg-white {
+    background-color: var(--surface) !important;
+}
+
+[data-theme="dark"] .text-dark {
+    color: var(--text) !important;
+}
+
+[data-theme="dark"] .text-muted {
+    color: var(--muted) !important;
+}
+
+[data-theme="dark"] .form-control,
+[data-theme="dark"] .form-select {
+    background-color: #0f172a;
+    color: var(--text);
+    border-color: var(--border);
+}
+
+[data-theme="dark"] .form-control:focus,
+[data-theme="dark"] .form-select:focus {
+    background-color: #1e293b;
+}
+
+[data-theme="dark"] .dropdown-menu {
+    background-color: var(--surface);
+    border-color: var(--border);
+}
+
+[data-theme="dark"] .dropdown-item {
+    color: var(--text);
+}
+
+[data-theme="dark"] .dropdown-item:hover {
+    background-color: var(--border);
+}
+
 .navbar {
     backdrop-filter: blur(10px);
     background: rgba(255, 255, 255, 0.85) !important;
@@ -195,10 +316,23 @@ body.app-body {
     border-bottom: 1px solid #f8fafc;
 }
 
+[data-theme="dark"] .table tbody td {
+    border-bottom-color: var(--border);
+}
+
 .table tbody tr:hover {
     background: #f8fafc;
 }
 
+[data-theme="dark"] .table tbody tr:hover {
+    background: #334155;
+    color: #fff;
+}
+
+[data-theme="dark"] .table {
+    color: var(--text);
+}
+
 .form-control,
 .form-select {
     border-radius: 12px;
@@ -220,6 +354,10 @@ body.app-body {
     margin-bottom: 8px;
 }
 
+[data-theme="dark"] .form-label {
+    color: var(--text);
+}
+
 .btn-primary {
     background: var(--primary);
     border-color: var(--primary);
@@ -252,6 +390,16 @@ body.app-body {
     border-color: #cbd5e1;
 }
 
+[data-theme="dark"] .btn-outline-dark {
+    color: var(--text);
+    border-color: var(--border);
+}
+
+[data-theme="dark"] .btn-outline-dark:hover {
+    background-color: var(--border);
+    color: #fff;
+}
+
 .section-title {
     font-size: 22px;
     font-weight: 700;
@@ -370,4 +518,4 @@ body.app-body {
         overflow-y: visible;
         background-color: var(--sidebar-bg); /* Keep dark on mobile too */
     }
-}
\ No newline at end of file
+}
diff --git a/db/migrations/update_report_permission_description.php b/db/migrations/update_report_permission_description.php
new file mode 100644
index 0000000..ecd9956
--- /dev/null
+++ b/db/migrations/update_report_permission_description.php
@@ -0,0 +1,16 @@
+<?php
+require_once __DIR__ . '/../../db/config.php';
+
+$pdo = db();
+
+try {
+    $stmt = $pdo->prepare("UPDATE permissions SET description = ? WHERE slug = ?");
+    $stmt->execute([
+        'Access to all reports, including Shipper and Truck Owner statements.', 
+        'view_reports'
+    ]);
+    
+    echo "Updated 'view_reports' permission description.";
+} catch (PDOException $e) {
+    echo "Error updating permission: " . $e->getMessage();
+}
diff --git a/includes/layout.php b/includes/layout.php
index 8be5bf1..558bc78 100644
--- a/includes/layout.php
+++ b/includes/layout.php
@@ -19,6 +19,12 @@ function render_header(string $title, string $active = '', bool $isFluid = false
         <meta charset="utf-8" />
         <meta name="viewport" content="width=device-width, initial-scale=1" />
         <title><?= e($title) ?> | <?= e($appName) ?></title>
+        <script>
+            (function() {
+                const savedTheme = localStorage.getItem('theme') || 'light';
+                document.documentElement.setAttribute('data-theme', savedTheme);
+            })();
+        </script>
         <?php if ($faviconPath): ?>
             <link rel="icon" href="<?= e($faviconPath) ?>">
         <?php endif; ?>
@@ -70,6 +76,24 @@ function render_header(string $title, string $active = '', bool $isFluid = false
                         </li>
                     </ul>
                     <div class="d-flex align-items-center gap-3">
+                        
+                        <!-- Theme Switcher -->
+                        <div class="dropdown">
+                            <button class="btn btn-sm btn-outline-dark rounded-pill px-3 fw-bold dropdown-toggle" type="button" id="themeDropdown" data-bs-toggle="dropdown" aria-expanded="false">
+                                <i class="bi bi-palette-fill me-1"></i> Theme
+                            </button>
+                            <ul class="dropdown-menu dropdown-menu-end shadow-sm border-0 mt-3" aria-labelledby="themeDropdown" style="border-radius: 12px;">
+                                <li><button class="dropdown-item py-2" onclick="setTheme('light')"><span class="d-inline-block rounded-circle me-2" style="width:12px;height:12px;background:#f4f7f6;border:1px solid #ccc;"></span>Default</button></li>
+                                <li><button class="dropdown-item py-2" onclick="setTheme('dark')"><span class="d-inline-block rounded-circle me-2" style="width:12px;height:12px;background:#0f172a;"></span>Dark</button></li>
+                                <li><button class="dropdown-item py-2" onclick="setTheme('blue')"><span class="d-inline-block rounded-circle me-2" style="width:12px;height:12px;background:#2563eb;"></span>Blue</button></li>
+                                <li><button class="dropdown-item py-2" onclick="setTheme('green')"><span class="d-inline-block rounded-circle me-2" style="width:12px;height:12px;background:#10b981;"></span>Green</button></li>
+                                <li><button class="dropdown-item py-2" onclick="setTheme('purple')"><span class="d-inline-block rounded-circle me-2" style="width:12px;height:12px;background:#8b5cf6;"></span>Purple</button></li>
+                                <li><button class="dropdown-item py-2" onclick="setTheme('red')"><span class="d-inline-block rounded-circle me-2" style="width:12px;height:12px;background:#ef4444;"></span>Red</button></li>
+                                <li><button class="dropdown-item py-2" onclick="setTheme('orange')"><span class="d-inline-block rounded-circle me-2" style="width:12px;height:12px;background:#f97316;"></span>Orange</button></li>
+                                <li><button class="dropdown-item py-2" onclick="setTheme('teal')"><span class="d-inline-block rounded-circle me-2" style="width:12px;height:12px;background:#14b8a6;"></span>Teal</button></li>
+                            </ul>
+                        </div>
+
                         <div class="dropdown">
                             <?php if (isset($_SESSION['user_id'])): ?>
                                 <a class="text-decoration-none text-muted fw-semibold dropdown-toggle" href="#" id="loginDropdown" role="button" data-bs-toggle="dropdown" aria-expanded="false">
@@ -208,6 +232,12 @@ function render_footer(bool $showFooter = true): void
         </footer>
         <?php endif; ?>
         <script src="https://cdn.jsdelivr.net/npm/bootstrap@5.3.3/dist/js/bootstrap.bundle.min.js"></script>
+        <script>
+            function setTheme(theme) {
+                document.documentElement.setAttribute('data-theme', theme);
+                localStorage.setItem('theme', theme);
+            }
+        </script>
         <script src="/assets/js/main.js?v=<?= time() ?>"></script>
     </body>
     </html>
@@ -220,6 +250,7 @@ function render_admin_sidebar(string $active = 'dashboard'): void
     $locationsActive = in_array($active, ['countries', 'cities']);
     $usersActive = in_array($active, ['shippers', 'truck_owners', 'register', 'platform_users']);
     $pagesActive = in_array($active, ['faqs', 'landing_pages']);
+    $reportsActive = in_array($active, ['reports_shippers', 'reports_truck_owners']);
     ?>
     <aside class="admin-sidebar d-flex flex-column h-100 py-4 px-3">
         <h2 class="h5 fw-bold mb-4 px-2"><i class="bi bi-shield-lock me-2 text-primary"></i><?= e(t('nav_admin')) ?></h2>
@@ -231,6 +262,21 @@ function render_admin_sidebar(string $active = 'dashboard'): void
                 <i class="bi bi-box2-fill me-2"></i><?= e(t('shipments') ?: 'Shipments') ?>
             </a>
             
+            <a class="nav-link fw-bold text-muted text-uppercase mt-2 d-flex justify-content-between align-items-center p-2 rounded" style="cursor: pointer; font-size: 0.85rem;" data-bs-toggle="collapse" data-bs-target="#collapseReports" aria-expanded="<?= $reportsActive ? 'true' : 'false' ?>">
+                <span><i class="bi bi-file-earmark-bar-graph-fill me-2"></i><?= e(t('reports') ?: 'Reports') ?></span>
+                <i class="bi bi-chevron-down small"></i>
+            </a>
+            <div class="collapse <?= $reportsActive ? 'show' : '' ?>" id="collapseReports">
+                <div class="nav flex-column gap-1 ms-3 border-start ps-2 border-2">
+                    <a class="admin-nav-link <?= $active === 'reports_shippers' ? 'active' : '' ?>" href="<?= e(url_with_lang('admin_reports_shippers.php')) ?>">
+                        <i class="bi bi-people me-2"></i><?= e(t('shippers_statements') ?: 'Shippers Statements') ?>
+                    </a>
+                    <a class="admin-nav-link <?= $active === 'reports_truck_owners' ? 'active' : '' ?>" href="<?= e(url_with_lang('admin_reports_truck_owners.php')) ?>">
+                        <i class="bi bi-truck me-2"></i><?= e(t('truck_owners_statements') ?: 'Truck Owner Statements') ?>
+                    </a>
+                </div>
+            </div>
+            
             <a class="nav-link fw-bold text-muted text-uppercase mt-2 d-flex justify-content-between align-items-center p-2 rounded" style="cursor: pointer; font-size: 0.85rem;" data-bs-toggle="collapse" data-bs-target="#collapseSettings" aria-expanded="<?= $settingsActive ? 'true' : 'false' ?>">
                 <span><i class="bi bi-gear-fill me-2"></i><?= e(t('settings')) ?></span>
                 <i class="bi bi-chevron-down small"></i>
@@ -309,4 +355,4 @@ function render_admin_sidebar(string $active = 'dashboard'): void
         </div>
     </aside>
     <?php
-}
+}
\ No newline at end of file