diff --git a/erpnext/crm/report/lead_owner_efficiency/test_lead_owner_efficiency.py b/erpnext/crm/report/lead_owner_efficiency/test_lead_owner_efficiency.py
new file mode 100644
index 00000000000..745fc85aec6
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+++ b/erpnext/crm/report/lead_owner_efficiency/test_lead_owner_efficiency.py
@@ -0,0 +1,71 @@
+# Copyright (c) 2026, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+
+import frappe
+from frappe.utils import add_days, today
+
+from erpnext.crm.report.lead_owner_efficiency.lead_owner_efficiency import execute
+from erpnext.tests.utils import ERPNextTestSuite
+
+
+class TestLeadOwnerEfficiency(ERPNextTestSuite):
+	"""Groups leads by their owner and counts the opportunity/quotation/order funnel
+	derived from those leads."""
+
+	def setUp(self):
+		# a unique owner keeps the per-owner counts isolated from other tests' leads
+		self.owner = self.make_user()
+
+	def make_user(self):
+		email = f"lead_owner_{frappe.generate_hash(length=8)}@example.com"
+		frappe.get_doc(
+			{"doctype": "User", "email": email, "first_name": "Lead Owner", "send_welcome_email": 0}
+		).insert()
+		return email
+
+	def make_lead(self):
+		return frappe.get_doc(
+			{
+				"doctype": "Lead",
+				"lead_name": f"Lead {frappe.generate_hash(length=6)}",
+				"lead_owner": self.owner,
+				"company": "_Test Company",
+			}
+		).insert()
+
+	def run_report(self, **extra):
+		filters = frappe._dict({"from_date": add_days(today(), -1), "to_date": today()})
+		filters.update(extra)
+		return execute(filters)[1]
+
+	def owner_row(self, data):
+		return next((r for r in data if r["lead_owner"] == self.owner), None)
+
+	def test_lead_count_grouped_by_owner(self):
+		self.make_lead()
+		self.make_lead()
+
+		row = self.owner_row(self.run_report())
+		self.assertIsNotNone(row, "Lead owner missing from report")
+		self.assertEqual(row["lead_count"], 2)
+		self.assertEqual(row["opp_count"], 0)
+		self.assertEqual(row["opp_lead"], 0.0)
+
+	def test_opportunity_from_lead_is_counted(self):
+		lead = self.make_lead()
+		frappe.get_doc(
+			{
+				"doctype": "Opportunity",
+				"opportunity_from": "Lead",
+				"party_name": lead.name,
+				"company": "_Test Company",
+				"currency": "INR",
+			}
+		).insert()
+
+		row = self.owner_row(self.run_report())
+		self.assertIsNotNone(row, "Lead owner missing from report")
+		self.assertEqual(row["lead_count"], 1)
+		self.assertEqual(row["opp_count"], 1)
+		# one opportunity from one lead -> 100% opp/lead conversion
+		self.assertEqual(row["opp_lead"], 100.0)