diff --git a/app/ClientLayout.js b/app/ClientLayout.js
index 2350b7c..16ad83f 100644
--- a/app/ClientLayout.js
+++ b/app/ClientLayout.js
@@ -752,6 +752,12 @@ export default function ClientLayout({ children }) {
                       الإشعارات
                     </div>
                   </Link>
+                  <Link href="/settings" className={`relative group flex items-center justify-center w-9 h-9 rounded-full transition-colors ${isHomePage ? "text-white/80 hover:text-amber-300 hover:bg-white/10" : "text-gray-600 hover:text-amber-600 hover:bg-gray-100"}`}>
+                    <Settings className="w-5 h-5" />
+                    <div className="absolute -bottom-8 left-1/2 -translate-x-1/2 bg-gray-800 text-white text-xs rounded-lg px-2 py-1 opacity-0 group-hover:opacity-100 transition-opacity whitespace-nowrap pointer-events-none shadow-lg">
+                      الإعدادات
+                    </div>
+                  </Link>
                   <button onClick={toggleTheme} className={`relative group flex items-center justify-center w-9 h-9 rounded-full transition-colors ${isHomePage ? "text-white/80 hover:text-amber-300 hover:bg-white/10" : "text-gray-600 hover:text-amber-600 hover:bg-gray-100"}`}>
                     {theme === 'dark' ? <Sun className="w-5 h-5" /> : <Moon className="w-5 h-5" />}
                     <div className="absolute -bottom-8 left-1/2 -translate-x-1/2 bg-gray-800 text-white text-xs rounded-lg px-2 py-1 opacity-0 group-hover:opacity-100 transition-opacity whitespace-nowrap pointer-events-none shadow-lg">
diff --git a/app/components/BottomNav.js b/app/components/BottomNav.js
index a1e74a5..eccddd6 100644
--- a/app/components/BottomNav.js
+++ b/app/components/BottomNav.js
@@ -2,7 +2,7 @@
 
 import Link from "next/link";
 import { usePathname } from "next/navigation";
-import { Home, Building, Calendar, Settings, CreditCard, Briefcase } from "lucide-react";
+import { Home, Building, Calendar, CreditCard, Briefcase, BookOpen } from "lucide-react";
 import React, { useEffect, useState } from "react";
 
 export default function BottomNav({ isOwner, isOwnerOrAgent }) {
@@ -20,7 +20,7 @@ export default function BottomNav({ isOwner, isOwnerOrAgent }) {
     ...(isOwnerOrAgent ? [{ href: "/owner/properties", label: "عقاراتي", icon: Briefcase }] : []),
     { href: bookingsHref, label: "الحجوزات", icon: Calendar },
     { href: "/payments", label: "المدفوعات", icon: CreditCard },
-    { href: "/settings", label: "الإعدادات", icon: Settings },
+    ...(isOwnerOrAgent ? [{ href: "/owner/account-book", label: "دفتر الحسابات", icon: BookOpen }] : []),
   ];
 
   const isActive = (href) => {
diff --git a/app/owner/account-book/page.js b/app/owner/account-book/page.js
index 24ff5fe..e7aacb3 100644
--- a/app/owner/account-book/page.js
+++ b/app/owner/account-book/page.js
@@ -7,17 +7,16 @@ import {
   DollarSign,
   TrendingUp,
   Calendar,
-  Users,
   Building,
-  Download,
   Loader2,
   ArrowLeft,
+  Star,
 } from 'lucide-react';
 import toast, { Toaster } from 'react-hot-toast';
 import AuthService from '@/app/services/AuthService';
 import { getOwnerStatistics } from '@/app/utils/api';
 
-const StatCard = ({ title, value, icon: Icon, color, subtitle }) => (
+const StatCard = ({ title, value, icon: Icon, color, subtitle, isNA }) => (
   <motion.div
     initial={{ opacity: 0, y: 20 }}
     animate={{ opacity: 1, y: 0 }}
@@ -29,7 +28,7 @@ const StatCard = ({ title, value, icon: Icon, color, subtitle }) => (
       </div>
     </div>
     <h3 className="text-sm text-gray-500 mb-1">{title}</h3>
-    <div className="text-2xl font-bold text-gray-900">{value}</div>
+    <div className="text-2xl font-bold text-gray-900">{isNA ? 'N/A' : value}</div>
     {subtitle && <p className="text-xs text-gray-400 mt-1">{subtitle}</p>}
   </motion.div>
 );
@@ -39,11 +38,18 @@ export default function OwnerAccountBookPage() {
   const [user, setUser] = useState(null);
   const [isLoading, setIsLoading] = useState(true);
   const [stats, setStats] = useState({
-    totalRevenue: 0,
-    totalReservations: 0,
-    activeProperties: 0,
+    totalRevenue: null,
+    totalReservations: null,
+    activeProperties: null,
+    financialRevenue: null,
+    financialCommission: null,
+    financialBalance: null,
+    directRevenue: null,
+    directCommission: null,
+    directBalance: null,
+    directRating: null,
+    directPostponements: null,
   });
-  const [transactions, setTransactions] = useState([]);
 
   useEffect(() => {
     if (AuthService.isGuest()) {
@@ -68,13 +74,18 @@ export default function OwnerAccountBookPage() {
         const data = await getOwnerStatistics();
         if (data) {
           setStats({
-            totalRevenue: data.totalRevenue ?? 0,
-            totalReservations: data.totalReservations ?? 0,
-            activeProperties: data.activeProperties ?? 0,
+            totalRevenue: data.totalRevenue ?? null,
+            totalReservations: data.totalReservations ?? null,
+            activeProperties: data.activeProperties ?? null,
+            financialRevenue: data.financialRevenue ?? null,
+            financialCommission: data.financialCommission ?? null,
+            financialBalance: data.financialBalance ?? null,
+            directRevenue: data.directRevenue ?? null,
+            directCommission: data.directCommission ?? null,
+            directBalance: data.directBalance ?? null,
+            directRating: data.directRating ?? null,
+            directPostponements: data.directPostponements ?? null,
           });
-          if (data.transactions) {
-            setTransactions(data.transactions);
-          }
         }
       } catch {
         toast.error('تعذر تحميل إحصائيات الحساب');
@@ -86,14 +97,25 @@ export default function OwnerAccountBookPage() {
   }, [router]);
 
   const formatCurrency = (amount) => {
-    const num = Number(amount) || 0;
+    const num = Number(amount);
+    if (isNaN(num)) return 'N/A';
     return num.toLocaleString() + ' ل.س';
   };
 
-  const handleExport = () => {
-    toast.success('جاري تصدير البيانات...');
+  const formatNumber = (val) => {
+    const num = Number(val);
+    if (isNaN(num)) return 'N/A';
+    return num.toLocaleString();
   };
 
+  const formatRating = (val) => {
+    const num = Number(val);
+    if (isNaN(num)) return 'N/A';
+    return num.toFixed(1);
+  };
+
+  const isNA = (val) => val === null || val === undefined || val === '';
+
   if (isLoading) {
     return (
       <div className="min-h-screen bg-gray-50 flex items-center justify-center">
@@ -122,115 +144,86 @@ export default function OwnerAccountBookPage() {
               <ArrowLeft className="w-5 h-5 text-gray-600" />
             </button>
             <div>
-              <h1 className="text-3xl font-bold text-gray-900 mb-2">دفتر الحسابات</h1>
-              <p className="text-gray-600">
-                مرحباً {user?.name}، نظرة عامة على حساباتك
-              </p>
+              <h1 className="text-3xl font-bold text-gray-900">دفتر الحسابات</h1>
             </div>
           </div>
-          <button
-            onClick={handleExport}
-            className="px-5 py-2.5 bg-amber-500 text-white rounded-xl font-medium hover:bg-amber-600 transition-colors flex items-center gap-2 shadow-sm"
-          >
-            <Download className="w-5 h-5" />
-            تصدير
-          </button>
         </motion.div>
 
-        <div className="grid grid-cols-1 sm:grid-cols-2 lg:grid-cols-3 gap-6 mb-8">
-          <StatCard
-            title="إجمالي الإيرادات"
-            value={formatCurrency(stats.totalRevenue)}
-            icon={DollarSign}
-            color="bg-green-500"
-          />
-          <StatCard
-            title="إجمالي الحجوزات"
-            value={stats.totalReservations}
-            icon={Calendar}
-            color="bg-blue-500"
-          />
-          <StatCard
-            title="العقارات النشطة"
-            value={stats.activeProperties}
-            icon={Building}
-            color="bg-amber-500"
-          />
-        </div>
-
         <motion.div
           initial={{ opacity: 0, y: 20 }}
           animate={{ opacity: 1, y: 0 }}
-          transition={{ delay: 0.2 }}
-          className="bg-white rounded-2xl shadow-sm border border-gray-200 overflow-hidden"
+          className="mb-8"
         >
-          <div className="px-6 py-4 border-b border-gray-200">
-            <h2 className="text-lg font-bold text-gray-900">المعاملات المالية</h2>
+          <h2 className="text-xl font-bold text-gray-900 mb-4">نظرة مالية للمالك</h2>
+          <div className="grid grid-cols-1 sm:grid-cols-3 gap-6">
+            <StatCard
+              title="الإيرادات"
+              value={formatCurrency(stats.financialRevenue)}
+              icon={TrendingUp}
+              color="bg-emerald-500"
+              isNA={isNA(stats.financialRevenue)}
+            />
+            <StatCard
+              title="العمولة"
+              value={formatCurrency(stats.financialCommission)}
+              icon={DollarSign}
+              color="bg-orange-500"
+              isNA={isNA(stats.financialCommission)}
+            />
+            <StatCard
+              title="الرصيد المتبقي"
+              value={formatCurrency(stats.financialBalance)}
+              icon={DollarSign}
+              color="bg-blue-500"
+              isNA={isNA(stats.financialBalance)}
+            />
+          </div>
+        </motion.div>
+
+        <motion.div
+          initial={{ opacity: 0, y: 20 }}
+          animate={{ opacity: 1, y: 0 }}
+          transition={{ delay: 0.1 }}
+          className="mb-8"
+        >
+          <h2 className="text-xl font-bold text-gray-900 mb-4">إحصائيات العقارات المباشرة</h2>
+          <div className="grid grid-cols-1 sm:grid-cols-2 lg:grid-cols-5 gap-6">
+            <StatCard
+              title="الإيرادات"
+              value={formatCurrency(stats.directRevenue)}
+              icon={TrendingUp}
+              color="bg-emerald-500"
+              isNA={isNA(stats.directRevenue)}
+            />
+            <StatCard
+              title="العمولة"
+              value={formatCurrency(stats.directCommission)}
+              icon={DollarSign}
+              color="bg-orange-500"
+              isNA={isNA(stats.directCommission)}
+            />
+            <StatCard
+              title="الرصيد المتبقي"
+              value={formatCurrency(stats.directBalance)}
+              icon={DollarSign}
+              color="bg-blue-500"
+              isNA={isNA(stats.directBalance)}
+            />
+            <StatCard
+              title="التقييم العام"
+              value={formatRating(stats.directRating)}
+              icon={Star}
+              color="bg-purple-500"
+              isNA={isNA(stats.directRating)}
+            />
+            <StatCard
+              title="مرات التأجيل"
+              value={formatNumber(stats.directPostponements)}
+              icon={Calendar}
+              color="bg-red-500"
+              isNA={isNA(stats.directPostponements)}
+            />
           </div>
-          {transactions.length > 0 ? (
-            <div className="overflow-x-auto">
-              <table className="min-w-full divide-y divide-gray-200 text-sm">
-                <thead className="bg-gray-50">
-                  <tr>
-                    <th className="px-4 py-3 text-center text-xs font-semibold text-gray-500 uppercase tracking-wider">
-                      التاريخ
-                    </th>
-                    <th className="px-4 py-3 text-center text-xs font-semibold text-gray-500 uppercase tracking-wider">
-                      البيان
-                    </th>
-                    <th className="px-4 py-3 text-center text-xs font-semibold text-gray-500 uppercase tracking-wider">
-                      المبلغ
-                    </th>
-                    <th className="px-4 py-3 text-center text-xs font-semibold text-gray-500 uppercase tracking-wider">
-                      الحالة
-                    </th>
-                  </tr>
-                </thead>
-                <tbody className="bg-white divide-y divide-gray-100">
-                  {transactions.map((tx, idx) => (
-                    <tr
-                      key={tx.id || idx}
-                      className={`hover:bg-amber-50/40 transition-colors ${
-                        idx % 2 === 0 ? 'bg-white' : 'bg-gray-50'
-                      }`}
-                    >
-                      <td className="px-4 py-3 whitespace-nowrap text-center text-gray-700">
-                        {tx.date}
-                      </td>
-                      <td className="px-4 py-3 whitespace-nowrap text-center text-gray-800 font-medium">
-                        {tx.description}
-                      </td>
-                      <td className="px-4 py-3 whitespace-nowrap text-center font-mono font-semibold text-gray-800">
-                        {formatCurrency(tx.amount)}
-                      </td>
-                      <td className="px-4 py-3 whitespace-nowrap text-center">
-                        <span
-                          className={`inline-flex items-center px-2 py-1 rounded-lg text-xs font-medium ${
-                            tx.status === 'completed'
-                              ? 'bg-green-100 text-green-800'
-                              : tx.status === 'pending'
-                              ? 'bg-yellow-100 text-yellow-800'
-                              : 'bg-red-100 text-red-800'
-                          }`}
-                        >
-                          {tx.status === 'completed'
-                            ? 'مكتمل'
-                            : tx.status === 'pending'
-                            ? 'قيد الانتظار'
-                            : 'ملغي'}
-                        </span>
-                      </td>
-                    </tr>
-                  ))}
-                </tbody>
-              </table>
-            </div>
-          ) : (
-            <div className="p-12 text-center">
-              <DollarSign className="w-12 h-12 text-gray-300 mx-auto mb-4" />
-              <p className="text-gray-500">لا توجد معاملات مالية بعد</p>
-            </div>
-          )}
         </motion.div>
       </div>
     </div>