diff --git a/erpnext/stock/report/item_wise_consumption/test_item_wise_consumption.py b/erpnext/stock/report/item_wise_consumption/test_item_wise_consumption.py
new file mode 100644
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+++ b/erpnext/stock/report/item_wise_consumption/test_item_wise_consumption.py
@@ -0,0 +1,46 @@
+# Copyright (c) 2026, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+
+import frappe
+
+from erpnext.stock.doctype.delivery_note.test_delivery_note import create_delivery_note
+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.report.item_wise_consumption.item_wise_consumption import execute
+from erpnext.tests.utils import ERPNextTestSuite
+
+WH = "_Test Warehouse - _TC"
+# row: 0 item, 1 name, 2 desc, 3 uom, 4 consumed_qty, 5 consumed_amt, 6 delivered_qty,
+#      7 delivered_amt, 8 total_qty, 9 total_amt, 10 suppliers
+
+
+class TestItemWiseConsumption(ERPNextTestSuite):
+	def run_report(self, **extra):
+		filters = frappe._dict(
+			{"company": "_Test Company", "from_date": "2026-01-01", "to_date": "2026-12-31", **extra}
+		)
+		return execute(filters)[1]
+
+	def test_consumed_vs_delivered_split(self):
+		item = make_item(properties={"is_stock_item": 1, "is_purchase_item": 1, "is_sales_item": 1}).name
+		# purchase receipt gives the supplier mapping and stocks the item
+		make_purchase_receipt(
+			item_code=item,
+			qty=10,
+			rate=100,
+			warehouse=WH,
+			supplier="_Test Supplier",
+			posting_date="2026-06-01",
+		)
+		# a material issue counts as "consumed", a delivery note counts as "delivered"
+		make_stock_entry(item_code=item, from_warehouse=WH, qty=4, posting_date="2026-06-02")
+		create_delivery_note(item_code=item, qty=3, warehouse=WH, posting_date="2026-06-03")
+
+		row = next(r for r in self.run_report() if r[0] == item)
+		self.assertEqual(row[4], 4)  # consumed qty
+		self.assertEqual(row[5], 400)  # consumed amount
+		self.assertEqual(row[6], 3)  # delivered qty
+		self.assertEqual(row[7], 300)  # delivered amount
+		self.assertEqual(row[8], 7)  # total qty
+		self.assertIn("_Test Supplier", row[10])