diff --git a/App/app/(portal)/admin/companies/actions.ts b/App/app/(portal)/admin/companies/actions.ts
new file mode 100644
index 0000000..bb05530
--- /dev/null
+++ b/App/app/(portal)/admin/companies/actions.ts
@@ -0,0 +1,97 @@
+"use server";
+
+import { auth } from "@/auth";
+import { db } from "@/lib/db";
+import { hasPermission } from "@/lib/permissions";
+import { z } from "zod";
+import { revalidatePath } from "next/cache";
+
+type ActionResult = { ok: true } | { error: string };
+
+const companySchema = z.object({
+  name:           z.string().min(1, "Company name is required"),
+  gstNumber:      z.string().optional(),
+  address:        z.string().optional(),
+  telephone:      z.string().optional(),
+  mobile:         z.string().optional(),
+  email:          z.string().email("Invalid email").optional().or(z.literal("")),
+  invoiceAddress: z.string().optional(),
+});
+
+export async function createCompany(formData: FormData): Promise<ActionResult> {
+  const session = await auth();
+  if (!session?.user || !hasPermission(session.user.role, "manage_vessels_accounts")) {
+    return { error: "Unauthorized" };
+  }
+
+  const parsed = companySchema.safeParse({
+    name:           formData.get("name"),
+    gstNumber:      (formData.get("gstNumber") as string) || undefined,
+    address:        (formData.get("address") as string) || undefined,
+    telephone:      (formData.get("telephone") as string) || undefined,
+    mobile:         (formData.get("mobile") as string) || undefined,
+    email:          (formData.get("email") as string) || undefined,
+    invoiceAddress: (formData.get("invoiceAddress") as string) || undefined,
+  });
+  if (!parsed.success) return { error: parsed.error.errors[0]?.message ?? "Validation failed" };
+
+  const { name, gstNumber, address, telephone, mobile, email, invoiceAddress } = parsed.data;
+  await db.company.create({
+    data: { name, gstNumber: gstNumber ?? null, address: address ?? null, telephone: telephone ?? null, mobile: mobile ?? null, email: email || null, invoiceAddress: invoiceAddress ?? null },
+  });
+  revalidatePath("/admin/companies");
+  return { ok: true };
+}
+
+export async function updateCompany(formData: FormData): Promise<ActionResult> {
+  const session = await auth();
+  if (!session?.user || !hasPermission(session.user.role, "manage_vessels_accounts")) {
+    return { error: "Unauthorized" };
+  }
+
+  const id = formData.get("id") as string;
+  if (!id) return { error: "Company ID is required" };
+
+  const parsed = companySchema.safeParse({
+    name:           formData.get("name"),
+    gstNumber:      (formData.get("gstNumber") as string) || undefined,
+    address:        (formData.get("address") as string) || undefined,
+    telephone:      (formData.get("telephone") as string) || undefined,
+    mobile:         (formData.get("mobile") as string) || undefined,
+    email:          (formData.get("email") as string) || undefined,
+    invoiceAddress: (formData.get("invoiceAddress") as string) || undefined,
+  });
+  if (!parsed.success) return { error: parsed.error.errors[0]?.message ?? "Validation failed" };
+
+  const { name, gstNumber, address, telephone, mobile, email, invoiceAddress } = parsed.data;
+  await db.company.update({
+    where: { id },
+    data: { name, gstNumber: gstNumber ?? null, address: address ?? null, telephone: telephone ?? null, mobile: mobile ?? null, email: email || null, invoiceAddress: invoiceAddress ?? null },
+  });
+  revalidatePath("/admin/companies");
+  return { ok: true };
+}
+
+export async function deleteCompany(id: string): Promise<ActionResult> {
+  const session = await auth();
+  if (!session?.user || !hasPermission(session.user.role, "manage_vessels_accounts")) return { error: "Unauthorized" };
+
+  const inUse = await db.purchaseOrder.findFirst({ where: { companyId: id } });
+  if (inUse) return { error: "Cannot delete: company is referenced in purchase orders." };
+
+  await db.company.delete({ where: { id } });
+  revalidatePath("/admin/companies");
+  return { ok: true };
+}
+
+export async function toggleCompanyActive(id: string): Promise<ActionResult> {
+  const session = await auth();
+  if (!session?.user || !hasPermission(session.user.role, "manage_vessels_accounts")) {
+    return { error: "Unauthorized" };
+  }
+  const company = await db.company.findUnique({ where: { id }, select: { isActive: true } });
+  if (!company) return { error: "Company not found" };
+  await db.company.update({ where: { id }, data: { isActive: !company.isActive } });
+  revalidatePath("/admin/companies");
+  return { ok: true };
+}
diff --git a/App/app/(portal)/admin/companies/companies-table.tsx b/App/app/(portal)/admin/companies/companies-table.tsx
new file mode 100644
index 0000000..5094dab
--- /dev/null
+++ b/App/app/(portal)/admin/companies/companies-table.tsx
@@ -0,0 +1,111 @@
+"use client";
+
+import { useState } from "react";
+import { AddCompanyButton, EditCompanyButton } from "./company-form";
+import { RowActionsMenu, RowActionsItem, RowActionsDestructiveItem, RowActionsSeparator } from "@/components/ui/row-actions-menu";
+import { DeleteConfirmDialog } from "@/components/ui/delete-confirm-dialog";
+import { ConfirmDialog } from "@/components/ui/confirm-dialog";
+import { deleteCompany, toggleCompanyActive } from "./actions";
+
+export type CompanyRow = {
+  id: string;
+  name: string;
+  gstNumber: string | null;
+  address: string | null;
+  telephone: string | null;
+  mobile: string | null;
+  email: string | null;
+  invoiceAddress: string | null;
+  isActive: boolean;
+};
+
+function CompanyActionsMenu({ company }: { company: CompanyRow }) {
+  const [editOpen, setEditOpen] = useState(false);
+  const [deleteOpen, setDeleteOpen] = useState(false);
+  const [toggleOpen, setToggleOpen] = useState(false);
+
+  return (
+    <>
+      <RowActionsMenu>
+        <RowActionsItem onClick={() => setEditOpen(true)}>Edit</RowActionsItem>
+        <RowActionsItem onClick={() => setToggleOpen(true)}>
+          {company.isActive ? "Deactivate" : "Activate"}
+        </RowActionsItem>
+        <RowActionsSeparator />
+        <RowActionsDestructiveItem onClick={() => setDeleteOpen(true)}>Delete</RowActionsDestructiveItem>
+      </RowActionsMenu>
+      <EditCompanyButton company={company} open={editOpen} onOpenChange={setEditOpen} />
+      <DeleteConfirmDialog
+        open={deleteOpen} onOpenChange={setDeleteOpen}
+        label={company.name} onConfirm={() => deleteCompany(company.id)}
+      />
+      <ConfirmDialog
+        open={toggleOpen} onOpenChange={setToggleOpen}
+        title={company.isActive ? `Deactivate ${company.name}?` : `Activate ${company.name}?`}
+        description={company.isActive ? `${company.name} will not appear in new PO selections.` : `${company.name} will become available for new POs.`}
+        confirmLabel={company.isActive ? "Deactivate" : "Activate"}
+        onConfirm={() => toggleCompanyActive(company.id)}
+      />
+    </>
+  );
+}
+
+export function CompaniesTable({ companies }: { companies: CompanyRow[] }) {
+  return (
+    <div>
+      <div className="mb-6 flex items-center justify-between">
+        <div>
+          <h1 className="text-2xl font-semibold text-neutral-900">Company Management</h1>
+          <p className="text-sm text-neutral-500 mt-0.5">Sister companies used for invoicing and purchase orders</p>
+        </div>
+        <AddCompanyButton />
+      </div>
+
+      <div className="rounded-lg border border-neutral-200 bg-white overflow-hidden">
+        <table className="w-full text-sm">
+          <thead className="bg-neutral-50 border-b border-neutral-200">
+            <tr>
+              <th className="px-4 py-3 text-left font-medium text-neutral-600">Company Name</th>
+              <th className="px-4 py-3 text-left font-medium text-neutral-600">GST Number</th>
+              <th className="px-4 py-3 text-left font-medium text-neutral-600">Contact</th>
+              <th className="px-4 py-3 text-left font-medium text-neutral-600">Status</th>
+              <th className="px-4 py-3 w-10"></th>
+            </tr>
+          </thead>
+          <tbody className="divide-y divide-neutral-100">
+            {companies.length === 0 && (
+              <tr>
+                <td colSpan={5} className="px-4 py-10 text-center text-neutral-400">
+                  No companies yet. Add one to start selecting it on purchase orders.
+                </td>
+              </tr>
+            )}
+            {companies.map((c) => (
+              <tr key={c.id} className="hover:bg-neutral-50">
+                <td className="px-4 py-3">
+                  <p className="font-medium text-neutral-900">{c.name}</p>
+                  {c.address && <p className="text-xs text-neutral-400 mt-0.5 truncate max-w-xs">{c.address}</p>}
+                </td>
+                <td className="px-4 py-3 font-mono text-xs text-neutral-600">{c.gstNumber ?? <span className="italic text-neutral-400">—</span>}</td>
+                <td className="px-4 py-3 text-xs text-neutral-500 space-y-0.5">
+                  {c.telephone && <p>☎ {c.telephone}</p>}
+                  {c.mobile && <p>📱 {c.mobile}</p>}
+                  {c.email && <p>✉ {c.email}</p>}
+                  {!c.telephone && !c.mobile && !c.email && <span className="italic text-neutral-400">—</span>}
+                </td>
+                <td className="px-4 py-3">
+                  <span className={`rounded-full px-2.5 py-0.5 text-xs font-medium ${c.isActive ? "bg-success-100 text-success-700" : "bg-neutral-100 text-neutral-500"}`}>
+                    {c.isActive ? "Active" : "Inactive"}
+                  </span>
+                </td>
+                <td className="px-4 py-3">
+                  <CompanyActionsMenu company={c} />
+                </td>
+              </tr>
+            ))}
+          </tbody>
+        </table>
+      </div>
+    </div>
+  );
+}
diff --git a/App/app/(portal)/admin/companies/company-form.tsx b/App/app/(portal)/admin/companies/company-form.tsx
new file mode 100644
index 0000000..c0ac4a0
--- /dev/null
+++ b/App/app/(portal)/admin/companies/company-form.tsx
@@ -0,0 +1,148 @@
+"use client";
+
+import { useState } from "react";
+import { useRouter } from "next/navigation";
+import { AdminDialog } from "@/components/ui/admin-dialog";
+import { createCompany, updateCompany } from "./actions";
+
+type CompanyRow = {
+  id: string;
+  name: string;
+  gstNumber: string | null;
+  address: string | null;
+  telephone: string | null;
+  mobile: string | null;
+  email: string | null;
+  invoiceAddress: string | null;
+  isActive: boolean;
+};
+
+const INPUT = "w-full rounded-lg border border-neutral-300 px-3 py-2 text-sm focus:border-primary-500 focus:outline-none focus:ring-2 focus:ring-primary-500/20";
+const LABEL = "block text-xs font-medium text-neutral-700 mb-1";
+
+function CompanyFormFields({ company }: { company?: CompanyRow }) {
+  return (
+    <div className="space-y-3">
+      <div>
+        <label className={LABEL}>Company Name *</label>
+        <input name="name" defaultValue={company?.name} required className={INPUT} placeholder="e.g. Pelagia Marine Services Pvt. Ltd." />
+      </div>
+      <div className="grid grid-cols-2 gap-3">
+        <div>
+          <label className={LABEL}>GST Number</label>
+          <input name="gstNumber" defaultValue={company?.gstNumber ?? ""} className={INPUT} placeholder="e.g. 27AAHCP5787B1Z6" />
+        </div>
+        <div>
+          <label className={LABEL}>Email</label>
+          <input name="email" type="email" defaultValue={company?.email ?? ""} className={INPUT} placeholder="accounts@company.com" />
+        </div>
+        <div>
+          <label className={LABEL}>Telephone</label>
+          <input name="telephone" defaultValue={company?.telephone ?? ""} className={INPUT} placeholder="+91-22-1234 5678" />
+        </div>
+        <div>
+          <label className={LABEL}>Mobile</label>
+          <input name="mobile" defaultValue={company?.mobile ?? ""} className={INPUT} placeholder="+91 98765 43210" />
+        </div>
+      </div>
+      <div>
+        <label className={LABEL}>Address</label>
+        <textarea name="address" defaultValue={company?.address ?? ""} rows={2} className={INPUT} placeholder="Office address" />
+      </div>
+      <div>
+        <label className={LABEL}>Invoice Address <span className="font-normal text-neutral-400">(shown on exported POs)</span></label>
+        <textarea name="invoiceAddress" defaultValue={company?.invoiceAddress ?? ""} rows={2} className={INPUT} placeholder="Full address as it should appear on invoices/POs" />
+      </div>
+    </div>
+  );
+}
+
+export function AddCompanyButton() {
+  const router = useRouter();
+  const [open, setOpen] = useState(false);
+  const [pending, setPending] = useState(false);
+  const [error, setError] = useState("");
+
+  async function handleSubmit(e: React.FormEvent<HTMLFormElement>) {
+    e.preventDefault(); setPending(true); setError("");
+    const result = await createCompany(new FormData(e.currentTarget));
+    if ("error" in result) { setError(result.error); setPending(false); }
+    else { setPending(false); setOpen(false); router.refresh(); }
+  }
+
+  return (
+    <>
+      <button onClick={() => setOpen(true)}
+        className="rounded-lg bg-primary-600 px-4 py-2.5 text-sm font-semibold text-white hover:bg-primary-700 transition-colors">
+        + Add Company
+      </button>
+      <AdminDialog title="Add Company" open={open} onClose={() => setOpen(false)}>
+        <form onSubmit={handleSubmit} className="space-y-4">
+          <CompanyFormFields />
+          {error && <p className="text-sm text-danger-700 bg-danger-50 rounded-lg px-3 py-2">{error}</p>}
+          <div className="flex justify-end gap-3 pt-1">
+            <button type="button" onClick={() => setOpen(false)}
+              className="rounded-lg border border-neutral-300 px-4 py-2 text-sm font-medium text-neutral-700 hover:bg-neutral-50">Cancel</button>
+            <button type="submit" disabled={pending}
+              className="rounded-lg bg-primary-600 px-4 py-2 text-sm font-semibold text-white hover:bg-primary-700 disabled:opacity-60">
+              {pending ? "Creating…" : "Create Company"}
+            </button>
+          </div>
+        </form>
+      </AdminDialog>
+    </>
+  );
+}
+
+export function EditCompanyButton({
+  company,
+  open: controlledOpen,
+  onOpenChange,
+}: {
+  company: CompanyRow;
+  open?: boolean;
+  onOpenChange?: (v: boolean) => void;
+}) {
+  const router = useRouter();
+  const [internalOpen, setInternalOpen] = useState(false);
+  const [pending, setPending] = useState(false);
+  const [error, setError] = useState("");
+
+  const isControlled = controlledOpen !== undefined;
+  const open = isControlled ? controlledOpen : internalOpen;
+  const setOpen = isControlled ? (onOpenChange ?? (() => {})) : setInternalOpen;
+
+  async function handleSubmit(e: React.FormEvent<HTMLFormElement>) {
+    e.preventDefault(); setPending(true); setError("");
+    const fd = new FormData(e.currentTarget);
+    fd.set("id", company.id);
+    const result = await updateCompany(fd);
+    if ("error" in result) { setError(result.error); setPending(false); }
+    else { setPending(false); setOpen(false); router.refresh(); }
+  }
+
+  return (
+    <>
+      {!isControlled && (
+        <button onClick={() => setOpen(true)}
+          className="rounded border border-primary-200 bg-primary-50 px-2.5 py-1 text-xs font-medium text-primary-700 hover:bg-primary-100 transition-colors">
+          Edit
+        </button>
+      )}
+      <AdminDialog title={`Edit — ${company.name}`} open={open} onClose={() => setOpen(false)}>
+        <form onSubmit={handleSubmit} className="space-y-4">
+          <CompanyFormFields company={company} />
+          {error && <p className="text-sm text-danger-700 bg-danger-50 rounded-lg px-3 py-2">{error}</p>}
+          <div className="flex justify-end gap-3 pt-1">
+            <button type="button" onClick={() => setOpen(false)}
+              className="rounded-lg border border-neutral-300 px-4 py-2 text-sm font-medium text-neutral-700 hover:bg-neutral-50">Cancel</button>
+            <button type="submit" disabled={pending}
+              className="rounded-lg bg-primary-600 px-4 py-2 text-sm font-semibold text-white hover:bg-primary-700 disabled:opacity-60">
+              {pending ? "Saving…" : "Save Changes"}
+            </button>
+          </div>
+        </form>
+      </AdminDialog>
+    </>
+  );
+}
diff --git a/App/app/(portal)/admin/companies/page.tsx b/App/app/(portal)/admin/companies/page.tsx
new file mode 100644
index 0000000..b7d4700
--- /dev/null
+++ b/App/app/(portal)/admin/companies/page.tsx
@@ -0,0 +1,34 @@
+import { auth } from "@/auth";
+import { db } from "@/lib/db";
+import { hasPermission } from "@/lib/permissions";
+import { redirect } from "next/navigation";
+import { CompaniesTable } from "./companies-table";
+import type { Metadata } from "next";
+
+export const metadata: Metadata = { title: "Company Management" };
+
+export default async function AdminCompaniesPage() {
+  const session = await auth();
+  if (!session?.user) redirect("/login");
+  if (!hasPermission(session.user.role, "manage_vessels_accounts")) redirect("/dashboard");
+
+  const companies = await db.company.findMany({
+    orderBy: { name: "asc" },
+  });
+
+  return (
+    <CompaniesTable
+      companies={companies.map((c) => ({
+        id: c.id,
+        name: c.name,
+        gstNumber: c.gstNumber,
+        address: c.address,
+        telephone: c.telephone,
+        mobile: c.mobile,
+        email: c.email,
+        invoiceAddress: c.invoiceAddress,
+        isActive: c.isActive,
+      }))}
+    />
+  );
+}
diff --git a/App/app/(portal)/approvals/[id]/manager-edit-po-form.tsx b/App/app/(portal)/approvals/[id]/manager-edit-po-form.tsx
index 6f435a5..9aaab7a 100644
--- a/App/app/(portal)/approvals/[id]/manager-edit-po-form.tsx
+++ b/App/app/(portal)/approvals/[id]/manager-edit-po-form.tsx
@@ -7,7 +7,7 @@ import { LineItemsEditor } from "@/components/po/po-line-items-editor";
 import { TC_DEFAULTS, TC_FIXED_LINE } from "@/lib/validations/po";
 import type { LineItemInput } from "@/lib/validations/po";
 import type { Vendor, PurchaseOrder } from "@prisma/client";
-import type { VesselOption, AccountGroup } from "@/app/(portal)/po/new/new-po-form";
+import type { VesselOption, AccountGroup, CompanyOption } from "@/app/(portal)/po/new/new-po-form";
 import { SearchableSelect } from "@/components/ui/searchable-select";
 
 type SerializedLineItem = {
@@ -38,6 +38,7 @@ interface Props {
   vessels: VesselOption[];
   accounts: AccountGroup[];
   vendors: Vendor[];
+  companies: CompanyOption[];
 }
 
 const INPUT =
@@ -50,7 +51,7 @@ function ManagerAccountSelect({ accountId, accounts }: { accountId: string; acco
   return <SearchableSelect name="accountId" value={value} onChange={setValue} groups={accounts} placeholder="Search accounting code…" required />;
 }
 
-export function ManagerEditPoForm({ po, vessels, accounts, vendors }: Props) {
+export function ManagerEditPoForm({ po, vessels, accounts, vendors, companies }: Props) {
   const router = useRouter();
   const [editing, setEditing] = useState(false);
   const [pending, setPending] = useState(false);
@@ -153,7 +154,18 @@ export function ManagerEditPoForm({ po, vessels, accounts, vendors }: Props) {
         <section>
           <h3 className="text-xs font-bold text-amber-800 uppercase tracking-wider mb-3">Order Information</h3>
           <div className="grid grid-cols-1 gap-3 sm:grid-cols-2">
-            <div className="sm:col-span-2">
+            {companies.length > 0 && (
+              <div>
+                <label className={LABEL}>Company <span className="text-danger">*</span></label>
+                <select name="companyId" required defaultValue={po.companyId ?? ""} className={INPUT}>
+                  <option value="">Select company…</option>
+                  {companies.map((c) => (
+                    <option key={c.id} value={c.id}>{c.name}</option>
+                  ))}
+                </select>
+              </div>
+            )}
+            <div className={companies.length > 0 ? "" : "sm:col-span-2"}>
               <label className={LABEL}>Title <span className="text-danger">*</span></label>
               <input name="title" required defaultValue={po.title} className={INPUT} />
             </div>
diff --git a/App/app/(portal)/approvals/[id]/manager-po-edit-actions.ts b/App/app/(portal)/approvals/[id]/manager-po-edit-actions.ts
index a651439..cebbc12 100644
--- a/App/app/(portal)/approvals/[id]/manager-po-edit-actions.ts
+++ b/App/app/(portal)/approvals/[id]/manager-po-edit-actions.ts
@@ -45,6 +45,7 @@ export async function managerEditPo(
     title: formData.get("title"),
     vesselId: formData.get("vesselId"),
     accountId: formData.get("accountId"),
+    companyId: (formData.get("companyId") as string) || undefined,
     projectCode: formData.get("projectCode") || undefined,
     dateRequired: formData.get("dateRequired") || undefined,
     vendorId: formData.get("vendorId") || undefined,
@@ -114,6 +115,7 @@ export async function managerEditPo(
       title: data.title,
       vesselId: data.vesselId,
       accountId: data.accountId,
+      companyId: data.companyId ?? null,
       vendorId: data.vendorId ?? null,
       projectCode: data.projectCode ?? null,
       dateRequired: data.dateRequired ? new Date(data.dateRequired) : null,
diff --git a/App/app/(portal)/approvals/[id]/page.tsx b/App/app/(portal)/approvals/[id]/page.tsx
index a8ff00e..951f157 100644
--- a/App/app/(portal)/approvals/[id]/page.tsx
+++ b/App/app/(portal)/approvals/[id]/page.tsx
@@ -6,6 +6,7 @@ import { ApprovalActions } from "./approval-actions";
 import { PoDetail } from "@/components/po/po-detail";
 import { ManagerEditPoForm } from "./manager-edit-po-form";
 import { buildAccountGroups } from "@/lib/cost-centre-groups";
+import type { CompanyOption } from "@/app/(portal)/po/new/new-po-form";
 import type { Metadata } from "next";
 
 interface Props {
@@ -28,7 +29,7 @@ export default async function ApprovalDetailPage({ params }: Props) {
   });
   const hasSignature = !!(currentUser?.signatureKey);
 
-  const [po, vessels, leafAccounts, vendors] = await Promise.all([
+  const [po, vessels, leafAccounts, vendors, companies] = await Promise.all([
     db.purchaseOrder.findUnique({
       where: { id },
       include: {
@@ -50,6 +51,7 @@ export default async function ApprovalDetailPage({ params }: Props) {
       select: { id: true, code: true, name: true, parent: { select: { name: true, code: true, parent: { select: { name: true, code: true } } } } },
     }),
     db.vendor.findMany({ where: { isActive: true }, orderBy: { name: "asc" } }),
+    db.company.findMany({ where: { isActive: true }, orderBy: { name: "asc" }, select: { id: true, name: true } }),
   ]);
 
   if (!po) notFound();
@@ -95,6 +97,7 @@ export default async function ApprovalDetailPage({ params }: Props) {
           vessels={vessels}
           accounts={accounts}
           vendors={vendors}
+          companies={companies as CompanyOption[]}
         />
       </div>
 
diff --git a/App/app/(portal)/po/[id]/edit/actions.ts b/App/app/(portal)/po/[id]/edit/actions.ts
index 5c2198a..d52958b 100644
--- a/App/app/(portal)/po/[id]/edit/actions.ts
+++ b/App/app/(portal)/po/[id]/edit/actions.ts
@@ -47,6 +47,7 @@ export async function updatePo(
     title: formData.get("title"),
     vesselId: formData.get("vesselId"),
     accountId: formData.get("accountId"),
+    companyId: (formData.get("companyId") as string) || undefined,
     projectCode: formData.get("projectCode") || undefined,
     dateRequired: formData.get("dateRequired") || undefined,
     vendorId: formData.get("vendorId") || undefined,
@@ -137,6 +138,7 @@ export async function updatePo(
       title: data.title,
       vesselId: data.vesselId,
       accountId: data.accountId,
+      companyId: data.companyId ?? null,
       vendorId: data.vendorId ?? null,
       projectCode: data.projectCode ?? null,
       dateRequired: data.dateRequired ? new Date(data.dateRequired) : null,
diff --git a/App/app/(portal)/po/[id]/edit/edit-po-form.tsx b/App/app/(portal)/po/[id]/edit/edit-po-form.tsx
index 580ec5c..a2aea62 100644
--- a/App/app/(portal)/po/[id]/edit/edit-po-form.tsx
+++ b/App/app/(portal)/po/[id]/edit/edit-po-form.tsx
@@ -4,7 +4,7 @@ import { useState } from "react";
 import { useRouter } from "next/navigation";
 import { updatePo } from "./actions";
 import type { Vendor, PurchaseOrder } from "@prisma/client";
-import type { VesselOption, AccountGroup } from "@/app/(portal)/po/new/new-po-form";
+import type { VesselOption, AccountGroup, CompanyOption } from "@/app/(portal)/po/new/new-po-form";
 import { LineItemsEditor } from "@/components/po/po-line-items-editor";
 import { SearchableSelect } from "@/components/ui/searchable-select";
 import type { LineItemInput } from "@/lib/validations/po";
@@ -39,10 +39,11 @@ interface Props {
   vessels: VesselOption[];
   accounts: AccountGroup[];
   vendors: Vendor[];
+  companies: CompanyOption[];
   managerNoteAuthor?: string | null;
 }
 
-export function EditPoForm({ po, vessels, accounts, vendors, managerNoteAuthor }: Props) {
+export function EditPoForm({ po, vessels, accounts, vendors, companies, managerNoteAuthor }: Props) {
   const router = useRouter();
   const [lineItems, setLineItems] = useState<LineItemInput[]>(
     po.lineItems.map((li) => ({
@@ -120,7 +121,20 @@ export function EditPoForm({ po, vessels, accounts, vendors, managerNoteAuthor }
       <section className="rounded-lg border border-neutral-200 bg-white p-6">
         <h2 className="text-base font-semibold text-neutral-900 mb-4">Order Information</h2>
         <div className="grid grid-cols-1 gap-4 sm:grid-cols-2">
-          <div className="sm:col-span-2">
+          {companies.length > 0 && (
+            <div>
+              <label className="block text-sm font-medium text-neutral-700 mb-1.5">
+                Company <span className="text-danger">*</span>
+              </label>
+              <select name="companyId" required defaultValue={po.companyId ?? ""} className={INPUT_CLS}>
+                <option value="">Select company…</option>
+                {companies.map((c) => (
+                  <option key={c.id} value={c.id}>{c.name}</option>
+                ))}
+              </select>
+            </div>
+          )}
+          <div className={companies.length > 0 ? "" : "sm:col-span-2"}>
             <label className="block text-sm font-medium text-neutral-700 mb-1.5">
               Title <span className="text-danger">*</span>
             </label>
diff --git a/App/app/(portal)/po/[id]/edit/page.tsx b/App/app/(portal)/po/[id]/edit/page.tsx
index 17c0bba..40be898 100644
--- a/App/app/(portal)/po/[id]/edit/page.tsx
+++ b/App/app/(portal)/po/[id]/edit/page.tsx
@@ -3,6 +3,7 @@ import { db } from "@/lib/db";
 import { notFound, redirect } from "next/navigation";
 import { EditPoForm } from "./edit-po-form";
 import { buildAccountGroups } from "@/lib/cost-centre-groups";
+import type { CompanyOption } from "@/app/(portal)/po/new/new-po-form";
 import type { Metadata } from "next";
 
 interface Props {
@@ -28,7 +29,7 @@ export default async function EditPoPage({ params }: Props) {
   const canEdit = po.submitterId === session.user.id || session.user.role === "SUPERUSER";
   if (!canEdit) redirect(`/po/${id}`);
 
-  const [vessels, leafAccounts, vendors, noteAction] = await Promise.all([
+  const [vessels, leafAccounts, vendors, companies, noteAction] = await Promise.all([
     db.vessel.findMany({ where: { isActive: true }, orderBy: { name: "asc" }, select: { id: true, name: true, code: true } }),
     db.account.findMany({
       where: { isActive: true, children: { none: {} } },
@@ -36,6 +37,7 @@ export default async function EditPoPage({ params }: Props) {
       select: { id: true, code: true, name: true, parent: { select: { name: true, code: true, parent: { select: { name: true, code: true } } } } },
     }),
     db.vendor.findMany({ where: { isActive: true }, orderBy: { name: "asc" } }),
+    db.company.findMany({ where: { isActive: true }, orderBy: { name: "asc" }, select: { id: true, name: true } }),
     po.status === "EDITS_REQUESTED"
       ? db.pOAction.findFirst({
           where: { poId: po.id, actionType: "EDITS_REQUESTED", note: { not: null } },
@@ -70,6 +72,7 @@ export default async function EditPoPage({ params }: Props) {
         vessels={vessels}
         accounts={accounts}
         vendors={vendors}
+        companies={companies as CompanyOption[]}
         managerNoteAuthor={noteAction?.actor.name ?? null}
       />
     </div>
diff --git a/App/app/(portal)/po/import/actions.ts b/App/app/(portal)/po/import/actions.ts
index 17200e1..d600308 100644
--- a/App/app/(portal)/po/import/actions.ts
+++ b/App/app/(portal)/po/import/actions.ts
@@ -11,6 +11,7 @@ export type ImportPoInput = {
   title: string;
   vesselId: string;
   accountId: string;
+  companyId?: string;
   vendorId?: string;
   piQuotationNo?: string;
   placeOfDelivery?: string;
@@ -46,6 +47,7 @@ export async function importPo(
       currency: "INR",
       vesselId: input.vesselId,
       accountId: input.accountId,
+      companyId: input.companyId ?? null,
       vendorId: input.vendorId ?? null,
       piQuotationNo: input.piQuotationNo ?? null,
       placeOfDelivery: input.placeOfDelivery ?? null,
diff --git a/App/app/(portal)/po/import/import-form.tsx b/App/app/(portal)/po/import/import-form.tsx
index 68ad3a3..0a8ec06 100644
--- a/App/app/(portal)/po/import/import-form.tsx
+++ b/App/app/(portal)/po/import/import-form.tsx
@@ -3,7 +3,7 @@
 import { useState, useRef } from "react";
 import { useRouter } from "next/navigation";
 import type { Vendor } from "@prisma/client";
-import type { VesselOption, AccountGroup } from "@/app/(portal)/po/new/new-po-form";
+import type { VesselOption, AccountGroup, CompanyOption } from "@/app/(portal)/po/new/new-po-form";
 import { SearchableSelect } from "@/components/ui/searchable-select";
 import { importPo } from "./actions";
 import type { ParsedImport } from "@/app/api/po/import/route";
@@ -16,6 +16,7 @@ interface Props {
   vessels: VesselOption[];
   accounts: AccountGroup[];
   vendors: Vendor[];
+  companies: CompanyOption[];
 }
 
 type PreviewState = {
@@ -24,9 +25,10 @@ type PreviewState = {
   vesselId: string;
   accountId: string;
   vendorId: string;
+  companyId: string;
 };
 
-export function ImportForm({ vessels, accounts, vendors }: Props) {
+export function ImportForm({ vessels, accounts, vendors, companies }: Props) {
   const router = useRouter();
   const fileRef = useRef<HTMLInputElement>(null);
   const [parsing, setParsing] = useState(false);
@@ -61,6 +63,14 @@ export function ImportForm({ vessels, accounts, vendors }: Props) {
           v.name.toLowerCase().includes(parsed.vendorName.toLowerCase().slice(0, 10))
       );
 
+      // Auto-detect company from Excel row 1 (company name header)
+      const matchedCompany = parsed.companyName
+        ? companies.find((c) =>
+            c.name.toLowerCase().includes(parsed.companyName.toLowerCase().slice(0, 8)) ||
+            parsed.companyName.toLowerCase().includes(c.name.toLowerCase().slice(0, 8))
+          )
+        : undefined;
+
       setPreview({
         parsed,
         title: parsed.vendorName
@@ -69,6 +79,7 @@ export function ImportForm({ vessels, accounts, vendors }: Props) {
         vesselId: vessels[0]?.id ?? "",
         accountId: accounts[0]?.items[0]?.id ?? "",
         vendorId: matchedVendor?.id ?? "",
+        companyId: matchedCompany?.id ?? (companies[0]?.id ?? ""),
       });
     } catch {
       setError("Network error while parsing file");
@@ -86,6 +97,7 @@ export function ImportForm({ vessels, accounts, vendors }: Props) {
     const result = await importPo({
       title: preview.title,
       vesselId: preview.vesselId,
+      companyId: preview.companyId || undefined,
       accountId: preview.accountId,
       vendorId: preview.vendorId || undefined,
       piQuotationNo: preview.parsed.piQuotationNo || undefined,
@@ -178,6 +190,29 @@ export function ImportForm({ vessels, accounts, vendors }: Props) {
             className={INPUT_CLS}
           />
         </div>
+        {companies.length > 0 && (
+          <div>
+            <label className="block text-sm font-medium text-neutral-700 mb-1.5">
+              Company <span className="text-danger">*</span>
+              {preview.parsed.companyName && (
+                <span className="ml-2 text-xs font-normal text-primary-600">
+                  Detected: "{preview.parsed.companyName}"
+                </span>
+              )}
+            </label>
+            <select
+              value={preview.companyId}
+              onChange={(e) => setPreview({ ...preview, companyId: e.target.value })}
+              required
+              className={INPUT_CLS}
+            >
+              <option value="">Select company…</option>
+              {companies.map((c) => (
+                <option key={c.id} value={c.id}>{c.name}</option>
+              ))}
+            </select>
+          </div>
+        )}
         <div className="grid grid-cols-2 gap-4">
           <div>
             <label className="block text-sm font-medium text-neutral-700 mb-1.5">
@@ -288,7 +323,7 @@ export function ImportForm({ vessels, accounts, vendors }: Props) {
         </button>
         <button
           type="submit"
-          disabled={submitting || !preview.vesselId || !preview.accountId}
+          disabled={submitting || !preview.vesselId || !preview.accountId || (companies.length > 0 && !preview.companyId)}
           className="rounded-lg bg-primary-600 px-5 py-2.5 text-sm font-semibold text-white hover:bg-primary-700 disabled:opacity-60 transition-colors"
         >
           {submitting ? "Creating…" : "Create as Draft"}
diff --git a/App/app/(portal)/po/import/page.tsx b/App/app/(portal)/po/import/page.tsx
index c48df80..8a34ad0 100644
--- a/App/app/(portal)/po/import/page.tsx
+++ b/App/app/(portal)/po/import/page.tsx
@@ -14,7 +14,7 @@ export default async function ImportPoPage() {
   const { role } = session.user;
   if (!["MANAGER", "SUPERUSER", "ADMIN"].includes(role)) redirect("/dashboard");
 
-  const [vessels, leafAccounts, vendors] = await Promise.all([
+  const [vessels, leafAccounts, vendors, companies] = await Promise.all([
     db.vessel.findMany({ where: { isActive: true }, orderBy: { name: "asc" }, select: { id: true, name: true, code: true } }),
     db.account.findMany({
       where: { isActive: true, children: { none: {} } },
@@ -22,6 +22,7 @@ export default async function ImportPoPage() {
       select: { id: true, code: true, name: true, parent: { select: { name: true, code: true, parent: { select: { name: true, code: true } } } } },
     }),
     db.vendor.findMany({ orderBy: { name: "asc" } }),
+    db.company.findMany({ where: { isActive: true }, orderBy: { name: "asc" }, select: { id: true, name: true } }),
   ]);
 
   const accounts = buildAccountGroups(leafAccounts);
@@ -35,7 +36,7 @@ export default async function ImportPoPage() {
           You then select the cost centre, accounting code, and confirm before saving as a draft.
         </p>
       </div>
-      <ImportForm vessels={vessels} accounts={accounts} vendors={vendors} />
+      <ImportForm vessels={vessels} accounts={accounts} vendors={vendors} companies={companies} />
     </div>
   );
 }
diff --git a/App/app/(portal)/po/new/actions.ts b/App/app/(portal)/po/new/actions.ts
index 3caa6e2..17d8201 100644
--- a/App/app/(portal)/po/new/actions.ts
+++ b/App/app/(portal)/po/new/actions.ts
@@ -53,6 +53,7 @@ export async function createPo(
     title: formData.get("title"),
     vesselId: formData.get("vesselId"),
     accountId: formData.get("accountId"),
+    companyId: (formData.get("companyId") as string) || undefined,
     projectCode: formData.get("projectCode") || undefined,
     dateRequired: formData.get("dateRequired") || undefined,
     vendorId: formData.get("vendorId") || undefined,
@@ -90,6 +91,7 @@ export async function createPo(
       currency: data.currency,
       vesselId: data.vesselId,
       accountId: data.accountId,
+      companyId: data.companyId ?? null,
       vendorId: data.vendorId ?? null,
       projectCode: data.projectCode ?? null,
       dateRequired: data.dateRequired ? new Date(data.dateRequired) : null,
diff --git a/App/app/(portal)/po/new/new-po-form.tsx b/App/app/(portal)/po/new/new-po-form.tsx
index b91274a..574f9dc 100644
--- a/App/app/(portal)/po/new/new-po-form.tsx
+++ b/App/app/(portal)/po/new/new-po-form.tsx
@@ -13,6 +13,7 @@ import { TC_DEFAULTS, TC_FIXED_LINE, TC_FIXED_LINE_2 } from "@/lib/validations/p
 
 export type VesselOption = { id: string; code: string; name: string };
 export type AccountGroup = { group: string; items: { id: string; code: string; name: string }[] };
+export type CompanyOption = { id: string; name: string };
 
 const INPUT_CLS =
   "w-full rounded-lg border border-neutral-300 px-3 py-2.5 text-sm focus:border-primary-500 focus:outline-none focus:ring-2 focus:ring-primary-500/20";
@@ -23,12 +24,14 @@ interface Props {
   vessels: VesselOption[];
   accounts: AccountGroup[];
   vendors: Vendor[];
+  companies: CompanyOption[];
   initialLineItems?: LineItemInput[];
   initialVendorId?: string;
   initialVesselId?: string;
+  initialCompanyId?: string;
 }
 
-export function NewPoForm({ vessels, accounts, vendors, initialLineItems, initialVendorId, initialVesselId }: Props) {
+export function NewPoForm({ vessels, accounts, vendors, companies, initialLineItems, initialVendorId, initialVesselId, initialCompanyId }: Props) {
   const router = useRouter();
   const [lineItems, setLineItems] = useState<LineItemInput[]>(
     initialLineItems && initialLineItems.length > 0 ? initialLineItems : [EMPTY_LINE]
@@ -81,7 +84,20 @@ export function NewPoForm({ vessels, accounts, vendors, initialLineItems, initia
       <section className="rounded-lg border border-neutral-200 bg-white p-6">
         <h2 className="text-base font-semibold text-neutral-900 mb-4">Order Information</h2>
         <div className="grid grid-cols-1 gap-4 sm:grid-cols-2">
-          <div className="sm:col-span-2">
+          {companies.length > 0 && (
+            <div>
+              <label className="block text-sm font-medium text-neutral-700 mb-1.5">
+                Company <span className="text-danger">*</span>
+              </label>
+              <select name="companyId" required defaultValue={initialCompanyId ?? ""} className={INPUT_CLS}>
+                <option value="">Select company…</option>
+                {companies.map((c) => (
+                  <option key={c.id} value={c.id}>{c.name}</option>
+                ))}
+              </select>
+            </div>
+          )}
+          <div className={companies.length > 0 ? "" : "sm:col-span-2"}>
             <label className="block text-sm font-medium text-neutral-700 mb-1.5">
               Title <span className="text-danger">*</span>
             </label>
diff --git a/App/app/(portal)/po/new/page.tsx b/App/app/(portal)/po/new/page.tsx
index 466c67d..f018495 100644
--- a/App/app/(portal)/po/new/page.tsx
+++ b/App/app/(portal)/po/new/page.tsx
@@ -46,7 +46,7 @@ export default async function NewPoPage({ searchParams }: Props) {
     }
   }
 
-  const [vessels, leafAccounts, vendors] = await Promise.all([
+  const [vessels, leafAccounts, vendors, companies] = await Promise.all([
     db.vessel.findMany({ where: { isActive: true }, orderBy: { name: "asc" }, select: { id: true, name: true, code: true } }),
     db.account.findMany({
       where: { isActive: true, children: { none: {} } },
@@ -54,6 +54,7 @@ export default async function NewPoPage({ searchParams }: Props) {
       select: { id: true, code: true, name: true, parent: { select: { name: true, code: true, parent: { select: { name: true, code: true } } } } },
     }),
     db.vendor.findMany({ where: { isActive: true }, orderBy: { name: "asc" } }),
+    db.company.findMany({ where: { isActive: true }, orderBy: { name: "asc" }, select: { id: true, name: true } }),
   ]);
 
   const accounts = buildAccountGroups(leafAccounts);
@@ -70,6 +71,7 @@ export default async function NewPoPage({ searchParams }: Props) {
         vessels={vessels}
         accounts={accounts}
         vendors={vendors}
+        companies={companies}
         initialLineItems={initialLineItems}
         initialVendorId={initialVendorId}
         initialVesselId={initialVesselId}
diff --git a/App/app/api/po/[id]/export/route.ts b/App/app/api/po/[id]/export/route.ts
index cd0da05..0f0a8c9 100644
--- a/App/app/api/po/[id]/export/route.ts
+++ b/App/app/api/po/[id]/export/route.ts
@@ -5,13 +5,13 @@ import ExcelJS from "exceljs";
 import { TC_FIXED_LINE, TC_DEFAULTS } from "@/lib/validations/po";
 import { downloadBuffer } from "@/lib/storage";
 
-// ── Company constants ─────────────────────────────────────────────────────────
+// ── Company fallback constants (used when no company is linked to a PO) ──────
 
-const CO_NAME   = "PELAGIA MARINE SERVICES PVT. LTD";
-const CO_ADDR   = "Office address: 409-410, ZION, Plot 273, Sector-10, Kharghar, Navi Mumbai- 410210";
-const CO_TEL    = "Tel: +91-22-6909 9028  /  Email: technical@pelagiamarine.com  /  Mob: +91 74000 60772";
-const INV_ADDR  = "Pelagia Marine Services Pvt Ltd, 409-410, ZION, Plot 273, Sector-10, Kharghar, Navi Mumbai- 410210 (MH)";
-const INV_GST   = "Email: accounts@pelagiamarine.com    GST NO: 27AAHCP5787B1Z6";
+const DEFAULT_CO_NAME   = "PELAGIA MARINE SERVICES PVT. LTD";
+const DEFAULT_CO_ADDR   = "Office address: 409-410, ZION, Plot 273, Sector-10, Kharghar, Navi Mumbai- 410210";
+const DEFAULT_CO_TEL    = "Tel: +91-22-6909 9028  /  Email: technical@pelagiamarine.com  /  Mob: +91 74000 60772";
+const DEFAULT_INV_ADDR  = "Pelagia Marine Services Pvt Ltd, 409-410, ZION, Plot 273, Sector-10, Kharghar, Navi Mumbai- 410210 (MH)";
+const DEFAULT_INV_GST   = "Email: accounts@pelagiamarine.com    GST NO: 27AAHCP5787B1Z6";
 
 // ── Helpers ───────────────────────────────────────────────────────────────────
 
@@ -35,7 +35,8 @@ export async function GET(request: NextRequest, { params }: Props) {
   const po = await db.purchaseOrder.findUnique({
     where: { id },
     include: {
-      submitter: true, vessel: true, site: { select: { name: true } }, account: true,
+      submitter: true, vessel: true, account: true,
+      company: true,
       vendor: { include: { contacts: { where: { isPrimary: true }, take: 1 } } },
       lineItems: { orderBy: { sortOrder: "asc" } },
       actions: { include: { actor: true }, orderBy: { createdAt: "asc" } },
@@ -60,6 +61,24 @@ export async function GET(request: NextRequest, { params }: Props) {
 
   const format = request.nextUrl.searchParams.get("format") ?? "pdf";
 
+  // ── Company data (from linked company, or fallback to constants) ──────────
+  const co = po.company;
+  const CO_NAME  = co?.name           ?? DEFAULT_CO_NAME;
+  const CO_ADDR  = co?.address        ? `Office address: ${co.address}` : DEFAULT_CO_ADDR;
+
+  const telParts = [
+    co?.telephone ? `Tel: ${co.telephone}` : null,
+    co?.email     ? `Email: ${co.email}` : null,
+    co?.mobile    ? `Mob: ${co.mobile}` : null,
+  ].filter(Boolean);
+  const CO_TEL   = telParts.length > 0 ? telParts.join("  /  ") : DEFAULT_CO_TEL;
+
+  const INV_ADDR = co?.invoiceAddress ?? (co?.address ? `${co.name}, ${co.address}` : DEFAULT_INV_ADDR);
+  const INV_GST  = [
+    co?.email     ? `Email: ${co.email}` : null,
+    co?.gstNumber ? `GST NO: ${co.gstNumber}` : null,
+  ].filter(Boolean).join("    ") || DEFAULT_INV_GST;
+
   // ── Computed data ─────────────────────────────────────────────────────────
 
   const items = po.lineItems.map((li, i) => {
diff --git a/App/components/layout/sidebar.tsx b/App/components/layout/sidebar.tsx
index 6cab151..fefec4a 100644
--- a/App/components/layout/sidebar.tsx
+++ b/App/components/layout/sidebar.tsx
@@ -14,6 +14,7 @@ import {
   Users,
   Ship,
   Building2,
+  Briefcase,
   Store,
   Anchor,
   Package,
@@ -58,6 +59,7 @@ const ADMIN_ITEMS: NavItem[] = [
   { href: "/admin/users", label: "Users", icon: Users },
   { href: "/admin/superuser-requests", label: "SuperUser Requests", icon: ShieldCheck },
   { href: "/admin/accounts", label: "Accounting Codes", icon: Building2 },
+  { href: "/admin/companies", label: "Companies", icon: Briefcase },
 ];
 
 export function Sidebar({ userRole }: { userRole: Role }) {
diff --git a/App/lib/po-import-parser.ts b/App/lib/po-import-parser.ts
index b28f263..a7f9d3e 100644
--- a/App/lib/po-import-parser.ts
+++ b/App/lib/po-import-parser.ts
@@ -9,6 +9,7 @@ export type ParsedImportLine = {
 };
 
 export type ParsedImport = {
+  companyName: string;
   poNumber: string;
   piQuotationNo: string;
   placeOfDelivery: string;
@@ -40,6 +41,8 @@ export function cellNum(sheet: XLSX.WorkSheet, row: number, col: number): number
 }
 
 export function parseSheet(sheet: XLSX.WorkSheet): ParsedImport {
+  // Row 1 (index 0) = company name, spanning the full header (col 0)
+  const companyName = cellStr(sheet, 0, 0);
   const poNumber = cellStr(sheet, 4, 2);
   const piQuotationNo = cellStr(sheet, 5, 2);
   const placeOfDelivery = cellStr(sheet, 8, 2);
@@ -88,6 +91,7 @@ export function parseSheet(sheet: XLSX.WorkSheet): ParsedImport {
   }
 
   return {
+    companyName,
     poNumber,
     piQuotationNo,
     placeOfDelivery,
diff --git a/App/lib/validations/po.ts b/App/lib/validations/po.ts
index ca674e5..acc3936 100644
--- a/App/lib/validations/po.ts
+++ b/App/lib/validations/po.ts
@@ -31,6 +31,7 @@ export const createPoSchema = z.object({
   title: z.string().min(1, "Title is required").max(200),
   vesselId: z.string().min(1, "Cost Centre is required"),
   accountId: z.string().min(1, "Accounting Code is required"),
+  companyId: z.string().optional(),
   projectCode: z.string().optional(),
   dateRequired: z.string().optional(),
   vendorId: z.string().optional(),
diff --git a/App/prisma/migrations/20260530000003_add_company/migration.sql b/App/prisma/migrations/20260530000003_add_company/migration.sql
new file mode 100644
index 0000000..4470b83
--- /dev/null
+++ b/App/prisma/migrations/20260530000003_add_company/migration.sql
@@ -0,0 +1,21 @@
+-- CreateTable: Company (sister companies for invoicing/accounting)
+CREATE TABLE "Company" (
+  "id"             TEXT NOT NULL,
+  "name"           TEXT NOT NULL,
+  "gstNumber"      TEXT,
+  "address"        TEXT,
+  "telephone"      TEXT,
+  "mobile"         TEXT,
+  "email"          TEXT,
+  "invoiceAddress" TEXT,
+  "isActive"       BOOLEAN NOT NULL DEFAULT true,
+  "createdAt"      TIMESTAMP(3) NOT NULL DEFAULT CURRENT_TIMESTAMP,
+  "updatedAt"      TIMESTAMP(3) NOT NULL,
+  CONSTRAINT "Company_pkey" PRIMARY KEY ("id")
+);
+
+-- AlterTable: add optional companyId FK to PurchaseOrder
+ALTER TABLE "PurchaseOrder" ADD COLUMN "companyId" TEXT;
+
+ALTER TABLE "PurchaseOrder" ADD CONSTRAINT "PurchaseOrder_companyId_fkey"
+  FOREIGN KEY ("companyId") REFERENCES "Company"("id") ON DELETE SET NULL ON UPDATE CASCADE;
diff --git a/App/prisma/schema.prisma b/App/prisma/schema.prisma
index 5627e3b..5a423f1 100644
--- a/App/prisma/schema.prisma
+++ b/App/prisma/schema.prisma
@@ -114,6 +114,22 @@ model Vessel {
   purchaseOrders PurchaseOrder[]
 }
 
+model Company {
+  id             String   @id @default(cuid())
+  name           String
+  gstNumber      String?
+  address        String?
+  telephone      String?
+  mobile         String?
+  email          String?
+  invoiceAddress String?
+  isActive       Boolean  @default(true)
+  createdAt      DateTime @default(now())
+  updatedAt      DateTime @updatedAt
+
+  purchaseOrders PurchaseOrder[]
+}
+
 model Account {
   id          String  @id @default(cuid())
   code        String  @unique
@@ -257,6 +273,8 @@ model PurchaseOrder {
   vessel      Vessel  @relation(fields: [vesselId], references: [id])
   accountId   String
   account     Account @relation(fields: [accountId], references: [id])
+  companyId   String?
+  company     Company? @relation(fields: [companyId], references: [id])
   vendorId    String?
   vendor      Vendor? @relation(fields: [vendorId], references: [id])
   siteId      String?