diff --git a/erpnext/manufacturing/report/material_requirements_planning_report/material_requirements_planning_report.py b/erpnext/manufacturing/report/material_requirements_planning_report/material_requirements_planning_report.py
index 9a17948362a..fc987d29f93 100644
--- a/erpnext/manufacturing/report/material_requirements_planning_report/material_requirements_planning_report.py
+++ b/erpnext/manufacturing/report/material_requirements_planning_report/material_requirements_planning_report.py
@@ -78,10 +78,12 @@ class MaterialRequirementsPlanningReport:
 				(so.docstatus == 1)
 				& (so.status.notin(["Closed", "Completed", "Stopped"]))
 				& (so_item.docstatus == 1)
-				& (so_item.item_code.isin(items))
 			)
 		)
 
+		if items:
+			query = query.where(so_item.item_code.isin(items))
+
 		if self.filters.get("warehouse"):
 			warehouses = [self.filters.get("warehouse")]
 			if frappe.db.get_value("Warehouse", self.filters.get("warehouse"), "is_group"):