diff --git a/erpnext/stock/doctype/stock_reposting_settings/stock_reposting_settings.py b/erpnext/stock/doctype/stock_reposting_settings/stock_reposting_settings.py
index 50f39817fff..8b47cd88df6 100644
--- a/erpnext/stock/doctype/stock_reposting_settings/stock_reposting_settings.py
+++ b/erpnext/stock/doctype/stock_reposting_settings/stock_reposting_settings.py
@@ -84,7 +84,7 @@ def get_reposting_entries():
 def get_stock_ledgers(vouchers):
 	return frappe.get_all(
 		"Stock Ledger Entry",
-		fields=["item_code", "warehouse", "posting_date"],
+		fields=["item_code", "warehouse", "posting_date", "posting_time", "posting_datetime"],
 		filters={"voucher_no": ("in", vouchers)},
 	)
 
diff --git a/erpnext/stock/report/stock_and_account_value_comparison/stock_and_account_value_comparison.py b/erpnext/stock/report/stock_and_account_value_comparison/stock_and_account_value_comparison.py
index 67e340d0f70..0db7e40b77f 100644
--- a/erpnext/stock/report/stock_and_account_value_comparison/stock_and_account_value_comparison.py
+++ b/erpnext/stock/report/stock_and_account_value_comparison/stock_and_account_value_comparison.py
@@ -4,10 +4,11 @@
 
 import frappe
 from frappe import _
-from frappe.utils import get_link_to_form, parse_json
+from frappe.utils import get_datetime, get_link_to_form, parse_json
 
 import erpnext
 from erpnext.accounts.utils import get_currency_precision, get_stock_accounts
+from erpnext.stock.doctype.stock_reposting_settings.stock_reposting_settings import get_stock_ledgers
 from erpnext.stock.doctype.warehouse.warehouse import get_warehouses_based_on_account
 
 
@@ -141,18 +142,29 @@ def create_reposting_entries(rows, company):
 		rows = parse_json(rows)
 
 	entries = []
-	for row in rows:
-		row = frappe._dict(row)
 
+	item_wh = frappe._dict()
+	vouchers = [row.get("voucher_no") for row in rows]
+	sles = get_stock_ledgers(vouchers)
+	for sle in sles:
+		key = (sle.item_code, sle.warehouse)
+		if key not in item_wh:
+			item_wh[key] = sle
+		elif get_datetime(item_wh.get(key).posting_datetime) > get_datetime(sle.posting_datetime):
+			item_wh[key] = sle
+
+	for key, sle in item_wh.items():
+		item_code, warehouse = key
 		try:
 			doc = frappe.get_doc(
 				{
 					"doctype": "Repost Item Valuation",
-					"based_on": "Transaction",
+					"based_on": "Item and Warehouse",
 					"status": "Queued",
-					"voucher_type": row.voucher_type,
-					"voucher_no": row.voucher_no,
-					"posting_date": row.posting_date,
+					"item_code": item_code,
+					"warehouse": warehouse,
+					"posting_date": sle.posting_date,
+					"posting_time": sle.posting_time,
 					"company": company,
 					"allow_nagative_stock": 1,
 				}