diff --git a/erpnext/stock/report/stock_and_account_value_comparison/test_stock_and_account_value_comparison.py b/erpnext/stock/report/stock_and_account_value_comparison/test_stock_and_account_value_comparison.py
index 0795bc6ad79..7eabe37cc91 100644
--- a/erpnext/stock/report/stock_and_account_value_comparison/test_stock_and_account_value_comparison.py
+++ b/erpnext/stock/report/stock_and_account_value_comparison/test_stock_and_account_value_comparison.py
@@ -6,30 +6,87 @@ from frappe.utils import today
 
 from erpnext.stock.doctype.item.test_item import make_item
 from erpnext.stock.doctype.purchase_receipt.test_purchase_receipt import make_purchase_receipt
+from erpnext.stock.doctype.stock_entry.stock_entry_utils import make_stock_entry
+from erpnext.stock.doctype.warehouse.test_warehouse import create_warehouse
 from erpnext.stock.report.stock_and_account_value_comparison.stock_and_account_value_comparison import (
 	create_reposting_entries,
 	execute,
 )
 from erpnext.tests.utils import ERPNextTestSuite
 
-PI_COMPANY = "_Test Company with perpetual inventory"
+COMPANY = "_Test Company with perpetual inventory"
 PI_STORES = "Stores - TCP1"
 
 
 class TestStockAndAccountValueComparison(ERPNextTestSuite):
+	def test_balanced_warehouse_not_flagged(self):
+		warehouse = create_warehouse("_Test SAVC WH", company=COMPANY)
+		account = frappe.get_value("Warehouse", warehouse, "account")
+		item = "_Test Item"
+
+		make_stock_entry(
+			item_code=item,
+			to_warehouse=warehouse,
+			qty=10,
+			rate=100,
+			company=COMPANY,
+			posting_date="2026-06-01",
+		)
+
+		# Filtering by the isolated account restricts both the stock-ledger and GL
+		# scans to this fresh warehouse's account only.
+		rows = self.run_report(account=account)
+
+		# The report lists only mismatches (rows where abs(difference_value) > 0.1),
+		# keyed per voucher. A balanced perpetual warehouse posts equal stock-ledger
+		# and GL values for the receipt voucher, so nothing should be flagged.
+		self.assertEqual(rows, [])
+
+	def test_stock_account_gl_mismatch_is_flagged(self):
+		warehouse = create_warehouse("_Test SAVC Mismatch WH", company=COMPANY)
+		account = frappe.get_value("Warehouse", warehouse, "account")
+
+		receipt = make_stock_entry(
+			item_code="_Test Item",
+			to_warehouse=warehouse,
+			qty=10,
+			rate=100,
+			company=COMPANY,
+			posting_date="2026-06-01",
+		)
+
+		# Simulate corruption: the stock-account GL entry for this receipt drifts out of sync
+		# with the stock ledger (stock value stays 1000, but the account only shows 600).
+		frappe.db.set_value(
+			"GL Entry",
+			{"voucher_no": receipt.name, "account": account, "is_cancelled": 0},
+			"debit_in_account_currency",
+			600,
+			update_modified=False,
+		)
+
+		rows = self.run_report(account=account)
+
+		row = next((r for r in rows if r["voucher_no"] == receipt.name), None)
+		self.assertIsNotNone(row, "Tampered GL entry should cause the voucher to appear in the report")
+		self.assertEqual(row["ledger_type"], "Stock Ledger Entry")
+		self.assertEqual(row["stock_value"], 1000)  # unchanged stock ledger value
+		self.assertEqual(row["account_value"], 600)  # tampered GL value
+		self.assertEqual(row["difference_value"], 400)  # 1000 - 600, above the 0.1 threshold
+
 	def test_purchase_voucher_reposted_transaction_based(self):
 		# A Purchase Receipt whose GL entries are missing must surface in the report and, when reposted
 		# from it, be reposted Transaction-based (so its own GL is regenerated) rather than the slower
 		# Item-and-Warehouse based reposting.
 		item = make_item(properties={"is_stock_item": 1, "valuation_method": "FIFO"}).name
 
-		pr = make_purchase_receipt(item_code=item, company=PI_COMPANY, warehouse=PI_STORES, qty=5, rate=100)
+		pr = make_purchase_receipt(item_code=item, company=COMPANY, warehouse=PI_STORES, qty=5, rate=100)
 
 		# Simulate the out-of-sync state: stock ledger exists but the accounting ledger does not.
 		frappe.db.delete("GL Entry", {"voucher_type": "Purchase Receipt", "voucher_no": pr.name})
 
 		# The receipt now shows up in the comparison report (stock value 500 vs account value 0).
-		filters = frappe._dict(company=PI_COMPANY, as_on_date=today())
+		filters = frappe._dict(company=COMPANY, as_on_date=today())
 		_columns, data = execute(filters)
 
 		row = next((d for d in data if d.get("voucher_no") == pr.name), None)
@@ -37,7 +94,7 @@ class TestStockAndAccountValueComparison(ERPNextTestSuite):
 		self.assertEqual(row.get("voucher_type"), "Purchase Receipt")
 
 		# Repost from the report.
-		create_reposting_entries([row], PI_COMPANY)
+		create_reposting_entries([row], COMPANY)
 
 		# A Transaction-based Repost Item Valuation must have been created for this voucher...
 		transaction_rivs = frappe.get_all(
@@ -55,3 +112,8 @@ class TestStockAndAccountValueComparison(ERPNextTestSuite):
 			filters={"based_on": "Item and Warehouse", "item_code": item},
 		)
 		self.assertFalse(item_wh_rivs, "Purchase vouchers must not be reposted Item-and-Warehouse based")
+
+	def run_report(self, **extra):
+		filters = {"company": COMPANY, "as_on_date": "2026-12-31"}
+		filters.update(extra)
+		return execute(frappe._dict(filters))[1]