diff --git a/erpnext/buying/report/supplier_quotation_comparison/test_supplier_quotation_comparison.py b/erpnext/buying/report/supplier_quotation_comparison/test_supplier_quotation_comparison.py
new file mode 100644
index 00000000000..7eaed09cd14
--- /dev/null
+++ b/erpnext/buying/report/supplier_quotation_comparison/test_supplier_quotation_comparison.py
@@ -0,0 +1,62 @@
+# Copyright (c) 2026, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+
+import frappe
+
+from erpnext.buying.report.supplier_quotation_comparison.supplier_quotation_comparison import execute
+from erpnext.tests.utils import ERPNextTestSuite
+
+COMPANY = "_Test Company"
+ITEM = "_Test Item"
+
+
+class TestSupplierQuotationComparison(ERPNextTestSuite):
+	"""The report lists Supplier Quotation item lines so quotes for the same item can
+	be compared across suppliers."""
+
+	def make_quotation(self, supplier, qty, rate):
+		sq = frappe.get_doc(
+			{
+				"doctype": "Supplier Quotation",
+				"supplier": supplier,
+				"company": COMPANY,
+				"currency": "INR",
+				"transaction_date": "2026-06-01",
+				"items": [
+					{"item_code": ITEM, "qty": qty, "rate": rate, "warehouse": "_Test Warehouse - _TC"}
+				],
+			}
+		)
+		sq.insert()
+		sq.submit()
+		return sq
+
+	def run_report(self, **extra):
+		filters = frappe._dict({"company": COMPANY, "from_date": "2026-01-01", "to_date": "2026-12-31"})
+		filters.update(extra)
+		return execute(filters)[1]
+
+	def test_no_filters_returns_empty(self):
+		self.assertEqual(execute(None)[1], [])
+
+	def test_quotation_line_listed_with_price(self):
+		sq = self.make_quotation("_Test Supplier", qty=10, rate=100)
+
+		rows = [r for r in self.run_report(item_code=ITEM) if r.get("quotation") == sq.name]
+		self.assertTrue(rows, "Supplier Quotation line missing from report")
+		row = rows[0]
+		self.assertEqual(row["supplier_name"], "_Test Supplier")
+		self.assertEqual(row["qty"], 10)
+		self.assertEqual(row["base_rate"], 100)
+		self.assertEqual(row["base_amount"], 1000)
+		self.assertEqual(row["price_per_unit"], 100)
+
+	def test_compares_multiple_suppliers_for_item(self):
+		sq1 = self.make_quotation("_Test Supplier", qty=10, rate=100)
+		sq2 = self.make_quotation("_Test Supplier 1", qty=10, rate=120)
+
+		quotes = {r["quotation"]: r for r in self.run_report(item_code=ITEM) if r.get("quotation")}
+		self.assertIn(sq1.name, quotes)
+		self.assertIn(sq2.name, quotes)
+		self.assertEqual(quotes[sq1.name]["base_rate"], 100)
+		self.assertEqual(quotes[sq2.name]["base_rate"], 120)