diff --git a/erpnext/stock/report/item_where_used/test_item_where_used.py b/erpnext/stock/report/item_where_used/test_item_where_used.py
new file mode 100644
index 00000000000..1a765f95d3a
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+++ b/erpnext/stock/report/item_where_used/test_item_where_used.py
@@ -0,0 +1,43 @@
+# Copyright (c) 2026, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+
+import frappe
+
+from erpnext.stock.report.item_where_used.item_where_used import execute
+from erpnext.tests.utils import ERPNextTestSuite
+
+
+class TestItemWhereUsed(ERPNextTestSuite):
+	"""Correctness tests for the Item Where Used report."""
+
+	def run_report(self, **extra):
+		filters = frappe._dict(company="_Test Company", **extra)
+		return execute(filters)[1]
+
+	def test_item_used_in_bom_listed(self):
+		raw_material = "_Test Item"
+		finished_good = "_Test FG Item"
+
+		bom = frappe.get_doc(
+			{
+				"doctype": "BOM",
+				"item": finished_good,
+				"company": "_Test Company",
+				"currency": "INR",
+				"quantity": 1,
+				"items": [{"item_code": raw_material, "qty": 1}],
+			}
+		)
+		bom.insert()
+		bom.submit()
+
+		rows = self.run_report(item=raw_material)
+		matching = [row for row in rows if row.document_name == bom.name]
+
+		self.assertTrue(matching, f"BOM {bom.name} not found in report rows for {raw_material}")
+		row = matching[0]
+		self.assertEqual(row.section, "Where Used")
+		self.assertEqual(row.reference_type, "BOM Component")
+		self.assertEqual(row.document_type, "BOM")
+		self.assertEqual(row.related_item, finished_good)
+		self.assertEqual(row.quantity, 1)