diff --git a/erpnext/stock/stock_ledger.py b/erpnext/stock/stock_ledger.py
index 978de2e172b..084b37113f0 100644
--- a/erpnext/stock/stock_ledger.py
+++ b/erpnext/stock/stock_ledger.py
@@ -549,6 +549,16 @@ class update_entries_after:
 		previous_sle = get_previous_sle_of_current_voucher(args)
 		if previous_sle:
 			self.prev_sle_dict[(args.get("item_code"), args.get("warehouse"))] = previous_sle
+		else:
+			self.prev_sle_dict[(args.get("item_code"), args.get("warehouse"))] = frappe._dict(
+				{
+					"qty_after_transaction": 0.0,
+					"valuation_rate": 0.0,
+					"stock_value": 0.0,
+					"prev_stock_value": 0.0,
+					"stock_queue": [],
+				}
+			)
 
 		warehouse_dict.previous_sle = previous_sle