diff --git a/fe-admin/src/pages/pe/PurchaseEvaluationsListPage.tsx b/fe-admin/src/pages/pe/PurchaseEvaluationsListPage.tsx
index d2003d5..b3a98be 100644
--- a/fe-admin/src/pages/pe/PurchaseEvaluationsListPage.tsx
+++ b/fe-admin/src/pages/pe/PurchaseEvaluationsListPage.tsx
@@ -115,13 +115,25 @@ export function PurchaseEvaluationsListPage() {
   // Đã duyệt/Từ chối loại bỏ). BE /inbox hiện loose UAT có thể trả phiếu Nháp →
   // FE filter để UX đúng kỳ vọng. Phân quyền strict V2 BE pending Session 18+.
 
-  // Plan AG2 — Group 1-level Project > PE (drop tầng gói thầu per anh feedback 2026-05-21:
-  // "gói thầu thì ko cần thiết phải treedow"). Filter (pendingMe → DaGuiDuyet) TRƯỚC group.
-  // Fallback "(Dự án đã xoá)" empty projectName. Sort vi locale Project A-Z + PE createdAt DESC.
+  // Plan AG5 — Group 3-level Project > Năm > NCC > PE (anh feedback 2026-05-21:
+  // "Folder cấp dưới dự án là theo năm và dưới năm là theo NCC"). Filter pendingMe TRƯỚC group.
+  // Year extract từ createdAt.getFullYear(). NCC = selectedSupplierName fallback "(Chưa chọn NCC)"
+  // khi PE chưa DaDuyet. Sort: Project A-Z (vi) + Year DESC + NCC A-Z (vi) + PE createdAt DESC.
+  type SupplierGroup = {
+    supplierId: string | null
+    supplierName: string
+    items: PeListItem[]
+  }
+  type YearGroup = {
+    year: number
+    suppliers: SupplierGroup[]
+    totalCount: number
+  }
   type ProjectGroup = {
     projectId: string | null
     projectName: string
-    items: PeListItem[]
+    years: YearGroup[]
+    totalCount: number
   }
   const projectGroups = useMemo<ProjectGroup[]>(() => {
     const filtered = pendingMe
@@ -132,20 +144,42 @@ export function PurchaseEvaluationsListPage() {
       const projKey = p.projectId ?? '__no_project__'
       const projName = p.projectName?.trim() || '(Dự án đã xoá)'
       if (!projectMap.has(projKey)) {
-        projectMap.set(projKey, { projectId: p.projectId ?? null, projectName: projName, items: [] })
+        projectMap.set(projKey, { projectId: p.projectId ?? null, projectName: projName, years: [], totalCount: 0 })
       }
-      projectMap.get(projKey)!.items.push(p)
+      const pg = projectMap.get(projKey)!
+      const year = new Date(p.createdAt).getFullYear()
+      let yg = pg.years.find(y => y.year === year)
+      if (!yg) {
+        yg = { year, suppliers: [], totalCount: 0 }
+        pg.years.push(yg)
+      }
+      const supKey = p.selectedSupplierId ?? '__no_supplier__'
+      const supName = p.selectedSupplierName?.trim() || '(Chưa chọn NCC)'
+      let sg = yg.suppliers.find(s => (s.supplierId ?? '__no_supplier__') === supKey)
+      if (!sg) {
+        sg = { supplierId: p.selectedSupplierId ?? null, supplierName: supName, items: [] }
+        yg.suppliers.push(sg)
+      }
+      sg.items.push(p)
+      yg.totalCount++
+      pg.totalCount++
     }
     const arr = Array.from(projectMap.values())
     arr.sort((a, b) => a.projectName.localeCompare(b.projectName, 'vi'))
     for (const pg of arr) {
-      pg.items.sort((a, b) => new Date(b.createdAt).getTime() - new Date(a.createdAt).getTime())
+      pg.years.sort((a, b) => b.year - a.year)
+      for (const yg of pg.years) {
+        yg.suppliers.sort((a, b) => a.supplierName.localeCompare(b.supplierName, 'vi'))
+        for (const sg of yg.suppliers) {
+          sg.items.sort((a, b) => new Date(b.createdAt).getTime() - new Date(a.createdAt).getTime())
+        }
+      }
     }
     return arr
   }, [allRows, pendingMe])
 
   // Total row count cho header badge (pendingMe đếm filtered, Danh sách đếm BE total).
-  const totalRowCount = projectGroups.reduce((sum, pg) => sum + pg.items.length, 0)
+  const totalRowCount = projectGroups.reduce((sum, pg) => sum + pg.totalCount, 0)
 
   // Plan AG2 — Expand state localStorage Set<string> (projectId only, drop ::gtKey suffix).
   // Default empty Set (all collapse). Single-PE project skip <details> wrapper (render flat).
@@ -251,10 +285,10 @@ export function PurchaseEvaluationsListPage() {
                 <EmptyState icon={ClipboardCheck} title="Chưa có phiếu" description="Tạo phiếu mới để bắt đầu quy trình." />
               </div>
             )}
-            {/* Plan AG3 — Tree view 1-level Project > PE consistent (anh feedback 2026-05-21:
-                "nếu có 1 thì cũng để tương tự luôn nhé, đừng để khác các thằng kia").
-                Mọi dự án dù có 1 hay nhiều PE đều render <details> folder collapsed.
-                Tailwind v3 named group group/proj + [&::-webkit-details-marker]:hidden. */}
+            {/* Plan AG5 — Tree view 3-level Project > Năm > NCC > PE (anh feedback 2026-05-21:
+                "Folder cấp dưới dự án là theo năm và dưới năm là theo NCC").
+                3 layer <details>: 📁 Project (bg-slate-50) > 📅 Năm > 🏢 NCC > PE card.
+                Tailwind v3 named groups group/proj + group/year + group/sup cho chevron rotation. */}
             <div className="divide-y divide-slate-100">
               {projectGroups.map(pg => {
                 const projKey = pg.projectId ?? '__no_project__'
@@ -269,65 +303,100 @@ export function PurchaseEvaluationsListPage() {
                       <svg className="h-3 w-3 shrink-0 text-slate-500 transition-transform group-open/proj:rotate-90" fill="none" viewBox="0 0 24 24" stroke="currentColor"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth={2} d="M9 5l7 7-7 7" /></svg>
                       <span className="text-base">📁</span>
                       <span className="flex-1 truncate text-[13px] font-medium text-slate-900">{pg.projectName}</span>
-                      <span className="rounded-full bg-slate-200 px-2 py-0.5 text-[10px] font-medium text-slate-700">{pg.items.length}</span>
+                      <span className="rounded-full bg-slate-200 px-2 py-0.5 text-[10px] font-medium text-slate-700">{pg.totalCount}</span>
                     </summary>
-                    <ul className="ml-3 divide-y divide-slate-100 border-l border-slate-200">
-                      {pg.items.map(p => (
-                        <li key={p.id}>
-                          <button
-                            onClick={() => selectRow(p.id)}
-                            className={cn(
-                              'block w-full px-3 py-2.5 text-left transition hover:bg-slate-50',
-                              selectedId === p.id && 'bg-brand-50 ring-1 ring-inset ring-brand-200',
-                            )}
+                    <div className="ml-3 border-l border-slate-200">
+                      {pg.years.map(yg => {
+                        const yearKey = `${projKey}::y${yg.year}`
+                        return (
+                          <details
+                            key={yearKey}
+                            open={isExpanded(yearKey)}
+                            onToggle={e => toggleExpand(yearKey, (e.currentTarget as HTMLDetailsElement).open)}
+                            className="group/year"
                           >
-                            <div className="flex items-start justify-between gap-2">
-                              <div className="min-w-0 flex-1">
-                                <div className="truncate text-[13px] font-medium text-slate-900">{p.tenGoiThau}</div>
-                                <div className="mt-0.5 flex items-center gap-1.5 text-[11px] text-slate-500">
-                                  <span className="font-mono">{p.maPhieu ?? '—'}</span>
-                                </div>
-                                {(p.drafterName || p.departmentName) && (
-                                  <div className="mt-0.5 truncate text-[11px] text-slate-500">
-                                    <span>👤 {p.drafterName ?? '—'}</span>
-                                    {p.departmentName && <span className="text-slate-400"> · {p.departmentName}</span>}
-                                  </div>
-                                )}
-                                {p.selectedSupplierName && (
-                                  <div className="mt-0.5 truncate text-[11px] text-emerald-600">
-                                    ✓ {p.selectedSupplierName}
-                                  </div>
-                                )}
-                              </div>
-                              <span
-                                className={cn(
-                                  'shrink-0 rounded px-1.5 py-0.5 text-[10px] font-medium',
-                                  PeDisplayStatusColor[getPeDisplayStatus(p.phase)],
-                                )}
-                              >
-                                {PeDisplayStatusLabel[getPeDisplayStatus(p.phase)]}
-                              </span>
+                            <summary className="flex cursor-pointer items-center gap-1.5 px-3 py-1.5 hover:bg-slate-50 [&::-webkit-details-marker]:hidden">
+                              <svg className="h-3 w-3 shrink-0 text-slate-400 transition-transform group-open/year:rotate-90" fill="none" viewBox="0 0 24 24" stroke="currentColor"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth={2} d="M9 5l7 7-7 7" /></svg>
+                              <span className="text-sm">📅</span>
+                              <span className="flex-1 truncate text-[12px] font-medium text-slate-700">Năm {yg.year}</span>
+                              <span className="rounded bg-slate-100 px-1.5 py-0.5 text-[10px] text-slate-600">{yg.totalCount}</span>
+                            </summary>
+                            <div className="ml-3 border-l border-slate-200">
+                              {yg.suppliers.map(sg => {
+                                const supKey = `${yearKey}::s${sg.supplierId ?? '_none_'}`
+                                return (
+                                  <details
+                                    key={supKey}
+                                    open={isExpanded(supKey)}
+                                    onToggle={e => toggleExpand(supKey, (e.currentTarget as HTMLDetailsElement).open)}
+                                    className="group/sup"
+                                  >
+                                    <summary className="flex cursor-pointer items-center gap-1.5 px-3 py-1.5 hover:bg-slate-50 [&::-webkit-details-marker]:hidden">
+                                      <svg className="h-3 w-3 shrink-0 text-slate-400 transition-transform group-open/sup:rotate-90" fill="none" viewBox="0 0 24 24" stroke="currentColor"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth={2} d="M9 5l7 7-7 7" /></svg>
+                                      <span className="text-sm">🏢</span>
+                                      <span className={cn('flex-1 truncate text-[12px]', sg.supplierId ? 'text-slate-700' : 'italic text-slate-400')}>{sg.supplierName}</span>
+                                      <span className="rounded bg-slate-100 px-1.5 py-0.5 text-[10px] text-slate-600">{sg.items.length}</span>
+                                    </summary>
+                                    <ul className="ml-3 divide-y divide-slate-100 border-l border-slate-200">
+                                      {sg.items.map(p => (
+                                        <li key={p.id}>
+                                          <button
+                                            onClick={() => selectRow(p.id)}
+                                            className={cn(
+                                              'block w-full px-3 py-2.5 text-left transition hover:bg-slate-50',
+                                              selectedId === p.id && 'bg-brand-50 ring-1 ring-inset ring-brand-200',
+                                            )}
+                                          >
+                                            <div className="flex items-start justify-between gap-2">
+                                              <div className="min-w-0 flex-1">
+                                                <div className="truncate text-[13px] font-medium text-slate-900">{p.tenGoiThau}</div>
+                                                <div className="mt-0.5 flex items-center gap-1.5 text-[11px] text-slate-500">
+                                                  <span className="font-mono">{p.maPhieu ?? '—'}</span>
+                                                </div>
+                                                {(p.drafterName || p.departmentName) && (
+                                                  <div className="mt-0.5 truncate text-[11px] text-slate-500">
+                                                    <span>👤 {p.drafterName ?? '—'}</span>
+                                                    {p.departmentName && <span className="text-slate-400"> · {p.departmentName}</span>}
+                                                  </div>
+                                                )}
+                                              </div>
+                                              <span
+                                                className={cn(
+                                                  'shrink-0 rounded px-1.5 py-0.5 text-[10px] font-medium',
+                                                  PeDisplayStatusColor[getPeDisplayStatus(p.phase)],
+                                                )}
+                                              >
+                                                {PeDisplayStatusLabel[getPeDisplayStatus(p.phase)]}
+                                              </span>
+                                            </div>
+                                            <div className="mt-1 flex items-center justify-between text-[11px] text-slate-500">
+                                              <span className="rounded bg-slate-100 px-1.5 py-0.5 text-slate-600">
+                                                {PurchaseEvaluationTypeLabel[p.type]}
+                                              </span>
+                                              {/* S23 t2 UAT: BE list sort theo UpdatedAt DESC (fallback CreatedAt) —
+                                                  phiếu vừa update (Tạo / Gửi duyệt / Trả lại) đưa lên đầu list. */}
+                                              <span className="font-medium text-slate-600" title={`Tạo lúc ${new Date(p.createdAt).toLocaleString('vi-VN')}`}>
+                                                {new Date(p.createdAt).toLocaleString('vi-VN', {
+                                                  day: '2-digit', month: '2-digit', year: 'numeric',
+                                                  hour: '2-digit', minute: '2-digit',
+                                                })}
+                                              </span>
+                                            </div>
+                                            {p.contractId && (
+                                              <div className="mt-1 text-[10px] text-brand-600">✓ Đã tạo HĐ</div>
+                                            )}
+                                          </button>
+                                        </li>
+                                      ))}
+                                    </ul>
+                                  </details>
+                                )
+                              })}
                             </div>
-                            <div className="mt-1 flex items-center justify-between text-[11px] text-slate-500">
-                              <span className="rounded bg-slate-100 px-1.5 py-0.5 text-slate-600">
-                                {PurchaseEvaluationTypeLabel[p.type]}
-                              </span>
-                              {/* S23 t2 UAT: BE list sort theo UpdatedAt DESC (fallback CreatedAt) —
-                                  phiếu vừa update (Tạo / Gửi duyệt / Trả lại) đưa lên đầu list. */}
-                              <span className="font-medium text-slate-600" title={`Tạo lúc ${new Date(p.createdAt).toLocaleString('vi-VN')}`}>
-                                {new Date(p.createdAt).toLocaleString('vi-VN', {
-                                  day: '2-digit', month: '2-digit', year: 'numeric',
-                                  hour: '2-digit', minute: '2-digit',
-                                })}
-                              </span>
-                            </div>
-                            {p.contractId && (
-                              <div className="mt-1 text-[10px] text-brand-600">✓ Đã tạo HĐ</div>
-                            )}
-                          </button>
-                        </li>
-                      ))}
-                    </ul>
+                          </details>
+                        )
+                      })}
+                    </div>
                   </details>
                 )
               })}
diff --git a/fe-user/src/pages/pe/PurchaseEvaluationsListPage.tsx b/fe-user/src/pages/pe/PurchaseEvaluationsListPage.tsx
index d2003d5..b3a98be 100644
--- a/fe-user/src/pages/pe/PurchaseEvaluationsListPage.tsx
+++ b/fe-user/src/pages/pe/PurchaseEvaluationsListPage.tsx
@@ -115,13 +115,25 @@ export function PurchaseEvaluationsListPage() {
   // Đã duyệt/Từ chối loại bỏ). BE /inbox hiện loose UAT có thể trả phiếu Nháp →
   // FE filter để UX đúng kỳ vọng. Phân quyền strict V2 BE pending Session 18+.
 
-  // Plan AG2 — Group 1-level Project > PE (drop tầng gói thầu per anh feedback 2026-05-21:
-  // "gói thầu thì ko cần thiết phải treedow"). Filter (pendingMe → DaGuiDuyet) TRƯỚC group.
-  // Fallback "(Dự án đã xoá)" empty projectName. Sort vi locale Project A-Z + PE createdAt DESC.
+  // Plan AG5 — Group 3-level Project > Năm > NCC > PE (anh feedback 2026-05-21:
+  // "Folder cấp dưới dự án là theo năm và dưới năm là theo NCC"). Filter pendingMe TRƯỚC group.
+  // Year extract từ createdAt.getFullYear(). NCC = selectedSupplierName fallback "(Chưa chọn NCC)"
+  // khi PE chưa DaDuyet. Sort: Project A-Z (vi) + Year DESC + NCC A-Z (vi) + PE createdAt DESC.
+  type SupplierGroup = {
+    supplierId: string | null
+    supplierName: string
+    items: PeListItem[]
+  }
+  type YearGroup = {
+    year: number
+    suppliers: SupplierGroup[]
+    totalCount: number
+  }
   type ProjectGroup = {
     projectId: string | null
     projectName: string
-    items: PeListItem[]
+    years: YearGroup[]
+    totalCount: number
   }
   const projectGroups = useMemo<ProjectGroup[]>(() => {
     const filtered = pendingMe
@@ -132,20 +144,42 @@ export function PurchaseEvaluationsListPage() {
       const projKey = p.projectId ?? '__no_project__'
       const projName = p.projectName?.trim() || '(Dự án đã xoá)'
       if (!projectMap.has(projKey)) {
-        projectMap.set(projKey, { projectId: p.projectId ?? null, projectName: projName, items: [] })
+        projectMap.set(projKey, { projectId: p.projectId ?? null, projectName: projName, years: [], totalCount: 0 })
       }
-      projectMap.get(projKey)!.items.push(p)
+      const pg = projectMap.get(projKey)!
+      const year = new Date(p.createdAt).getFullYear()
+      let yg = pg.years.find(y => y.year === year)
+      if (!yg) {
+        yg = { year, suppliers: [], totalCount: 0 }
+        pg.years.push(yg)
+      }
+      const supKey = p.selectedSupplierId ?? '__no_supplier__'
+      const supName = p.selectedSupplierName?.trim() || '(Chưa chọn NCC)'
+      let sg = yg.suppliers.find(s => (s.supplierId ?? '__no_supplier__') === supKey)
+      if (!sg) {
+        sg = { supplierId: p.selectedSupplierId ?? null, supplierName: supName, items: [] }
+        yg.suppliers.push(sg)
+      }
+      sg.items.push(p)
+      yg.totalCount++
+      pg.totalCount++
     }
     const arr = Array.from(projectMap.values())
     arr.sort((a, b) => a.projectName.localeCompare(b.projectName, 'vi'))
     for (const pg of arr) {
-      pg.items.sort((a, b) => new Date(b.createdAt).getTime() - new Date(a.createdAt).getTime())
+      pg.years.sort((a, b) => b.year - a.year)
+      for (const yg of pg.years) {
+        yg.suppliers.sort((a, b) => a.supplierName.localeCompare(b.supplierName, 'vi'))
+        for (const sg of yg.suppliers) {
+          sg.items.sort((a, b) => new Date(b.createdAt).getTime() - new Date(a.createdAt).getTime())
+        }
+      }
     }
     return arr
   }, [allRows, pendingMe])
 
   // Total row count cho header badge (pendingMe đếm filtered, Danh sách đếm BE total).
-  const totalRowCount = projectGroups.reduce((sum, pg) => sum + pg.items.length, 0)
+  const totalRowCount = projectGroups.reduce((sum, pg) => sum + pg.totalCount, 0)
 
   // Plan AG2 — Expand state localStorage Set<string> (projectId only, drop ::gtKey suffix).
   // Default empty Set (all collapse). Single-PE project skip <details> wrapper (render flat).
@@ -251,10 +285,10 @@ export function PurchaseEvaluationsListPage() {
                 <EmptyState icon={ClipboardCheck} title="Chưa có phiếu" description="Tạo phiếu mới để bắt đầu quy trình." />
               </div>
             )}
-            {/* Plan AG3 — Tree view 1-level Project > PE consistent (anh feedback 2026-05-21:
-                "nếu có 1 thì cũng để tương tự luôn nhé, đừng để khác các thằng kia").
-                Mọi dự án dù có 1 hay nhiều PE đều render <details> folder collapsed.
-                Tailwind v3 named group group/proj + [&::-webkit-details-marker]:hidden. */}
+            {/* Plan AG5 — Tree view 3-level Project > Năm > NCC > PE (anh feedback 2026-05-21:
+                "Folder cấp dưới dự án là theo năm và dưới năm là theo NCC").
+                3 layer <details>: 📁 Project (bg-slate-50) > 📅 Năm > 🏢 NCC > PE card.
+                Tailwind v3 named groups group/proj + group/year + group/sup cho chevron rotation. */}
             <div className="divide-y divide-slate-100">
               {projectGroups.map(pg => {
                 const projKey = pg.projectId ?? '__no_project__'
@@ -269,65 +303,100 @@ export function PurchaseEvaluationsListPage() {
                       <svg className="h-3 w-3 shrink-0 text-slate-500 transition-transform group-open/proj:rotate-90" fill="none" viewBox="0 0 24 24" stroke="currentColor"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth={2} d="M9 5l7 7-7 7" /></svg>
                       <span className="text-base">📁</span>
                       <span className="flex-1 truncate text-[13px] font-medium text-slate-900">{pg.projectName}</span>
-                      <span className="rounded-full bg-slate-200 px-2 py-0.5 text-[10px] font-medium text-slate-700">{pg.items.length}</span>
+                      <span className="rounded-full bg-slate-200 px-2 py-0.5 text-[10px] font-medium text-slate-700">{pg.totalCount}</span>
                     </summary>
-                    <ul className="ml-3 divide-y divide-slate-100 border-l border-slate-200">
-                      {pg.items.map(p => (
-                        <li key={p.id}>
-                          <button
-                            onClick={() => selectRow(p.id)}
-                            className={cn(
-                              'block w-full px-3 py-2.5 text-left transition hover:bg-slate-50',
-                              selectedId === p.id && 'bg-brand-50 ring-1 ring-inset ring-brand-200',
-                            )}
+                    <div className="ml-3 border-l border-slate-200">
+                      {pg.years.map(yg => {
+                        const yearKey = `${projKey}::y${yg.year}`
+                        return (
+                          <details
+                            key={yearKey}
+                            open={isExpanded(yearKey)}
+                            onToggle={e => toggleExpand(yearKey, (e.currentTarget as HTMLDetailsElement).open)}
+                            className="group/year"
                           >
-                            <div className="flex items-start justify-between gap-2">
-                              <div className="min-w-0 flex-1">
-                                <div className="truncate text-[13px] font-medium text-slate-900">{p.tenGoiThau}</div>
-                                <div className="mt-0.5 flex items-center gap-1.5 text-[11px] text-slate-500">
-                                  <span className="font-mono">{p.maPhieu ?? '—'}</span>
-                                </div>
-                                {(p.drafterName || p.departmentName) && (
-                                  <div className="mt-0.5 truncate text-[11px] text-slate-500">
-                                    <span>👤 {p.drafterName ?? '—'}</span>
-                                    {p.departmentName && <span className="text-slate-400"> · {p.departmentName}</span>}
-                                  </div>
-                                )}
-                                {p.selectedSupplierName && (
-                                  <div className="mt-0.5 truncate text-[11px] text-emerald-600">
-                                    ✓ {p.selectedSupplierName}
-                                  </div>
-                                )}
-                              </div>
-                              <span
-                                className={cn(
-                                  'shrink-0 rounded px-1.5 py-0.5 text-[10px] font-medium',
-                                  PeDisplayStatusColor[getPeDisplayStatus(p.phase)],
-                                )}
-                              >
-                                {PeDisplayStatusLabel[getPeDisplayStatus(p.phase)]}
-                              </span>
+                            <summary className="flex cursor-pointer items-center gap-1.5 px-3 py-1.5 hover:bg-slate-50 [&::-webkit-details-marker]:hidden">
+                              <svg className="h-3 w-3 shrink-0 text-slate-400 transition-transform group-open/year:rotate-90" fill="none" viewBox="0 0 24 24" stroke="currentColor"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth={2} d="M9 5l7 7-7 7" /></svg>
+                              <span className="text-sm">📅</span>
+                              <span className="flex-1 truncate text-[12px] font-medium text-slate-700">Năm {yg.year}</span>
+                              <span className="rounded bg-slate-100 px-1.5 py-0.5 text-[10px] text-slate-600">{yg.totalCount}</span>
+                            </summary>
+                            <div className="ml-3 border-l border-slate-200">
+                              {yg.suppliers.map(sg => {
+                                const supKey = `${yearKey}::s${sg.supplierId ?? '_none_'}`
+                                return (
+                                  <details
+                                    key={supKey}
+                                    open={isExpanded(supKey)}
+                                    onToggle={e => toggleExpand(supKey, (e.currentTarget as HTMLDetailsElement).open)}
+                                    className="group/sup"
+                                  >
+                                    <summary className="flex cursor-pointer items-center gap-1.5 px-3 py-1.5 hover:bg-slate-50 [&::-webkit-details-marker]:hidden">
+                                      <svg className="h-3 w-3 shrink-0 text-slate-400 transition-transform group-open/sup:rotate-90" fill="none" viewBox="0 0 24 24" stroke="currentColor"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth={2} d="M9 5l7 7-7 7" /></svg>
+                                      <span className="text-sm">🏢</span>
+                                      <span className={cn('flex-1 truncate text-[12px]', sg.supplierId ? 'text-slate-700' : 'italic text-slate-400')}>{sg.supplierName}</span>
+                                      <span className="rounded bg-slate-100 px-1.5 py-0.5 text-[10px] text-slate-600">{sg.items.length}</span>
+                                    </summary>
+                                    <ul className="ml-3 divide-y divide-slate-100 border-l border-slate-200">
+                                      {sg.items.map(p => (
+                                        <li key={p.id}>
+                                          <button
+                                            onClick={() => selectRow(p.id)}
+                                            className={cn(
+                                              'block w-full px-3 py-2.5 text-left transition hover:bg-slate-50',
+                                              selectedId === p.id && 'bg-brand-50 ring-1 ring-inset ring-brand-200',
+                                            )}
+                                          >
+                                            <div className="flex items-start justify-between gap-2">
+                                              <div className="min-w-0 flex-1">
+                                                <div className="truncate text-[13px] font-medium text-slate-900">{p.tenGoiThau}</div>
+                                                <div className="mt-0.5 flex items-center gap-1.5 text-[11px] text-slate-500">
+                                                  <span className="font-mono">{p.maPhieu ?? '—'}</span>
+                                                </div>
+                                                {(p.drafterName || p.departmentName) && (
+                                                  <div className="mt-0.5 truncate text-[11px] text-slate-500">
+                                                    <span>👤 {p.drafterName ?? '—'}</span>
+                                                    {p.departmentName && <span className="text-slate-400"> · {p.departmentName}</span>}
+                                                  </div>
+                                                )}
+                                              </div>
+                                              <span
+                                                className={cn(
+                                                  'shrink-0 rounded px-1.5 py-0.5 text-[10px] font-medium',
+                                                  PeDisplayStatusColor[getPeDisplayStatus(p.phase)],
+                                                )}
+                                              >
+                                                {PeDisplayStatusLabel[getPeDisplayStatus(p.phase)]}
+                                              </span>
+                                            </div>
+                                            <div className="mt-1 flex items-center justify-between text-[11px] text-slate-500">
+                                              <span className="rounded bg-slate-100 px-1.5 py-0.5 text-slate-600">
+                                                {PurchaseEvaluationTypeLabel[p.type]}
+                                              </span>
+                                              {/* S23 t2 UAT: BE list sort theo UpdatedAt DESC (fallback CreatedAt) —
+                                                  phiếu vừa update (Tạo / Gửi duyệt / Trả lại) đưa lên đầu list. */}
+                                              <span className="font-medium text-slate-600" title={`Tạo lúc ${new Date(p.createdAt).toLocaleString('vi-VN')}`}>
+                                                {new Date(p.createdAt).toLocaleString('vi-VN', {
+                                                  day: '2-digit', month: '2-digit', year: 'numeric',
+                                                  hour: '2-digit', minute: '2-digit',
+                                                })}
+                                              </span>
+                                            </div>
+                                            {p.contractId && (
+                                              <div className="mt-1 text-[10px] text-brand-600">✓ Đã tạo HĐ</div>
+                                            )}
+                                          </button>
+                                        </li>
+                                      ))}
+                                    </ul>
+                                  </details>
+                                )
+                              })}
                             </div>
-                            <div className="mt-1 flex items-center justify-between text-[11px] text-slate-500">
-                              <span className="rounded bg-slate-100 px-1.5 py-0.5 text-slate-600">
-                                {PurchaseEvaluationTypeLabel[p.type]}
-                              </span>
-                              {/* S23 t2 UAT: BE list sort theo UpdatedAt DESC (fallback CreatedAt) —
-                                  phiếu vừa update (Tạo / Gửi duyệt / Trả lại) đưa lên đầu list. */}
-                              <span className="font-medium text-slate-600" title={`Tạo lúc ${new Date(p.createdAt).toLocaleString('vi-VN')}`}>
-                                {new Date(p.createdAt).toLocaleString('vi-VN', {
-                                  day: '2-digit', month: '2-digit', year: 'numeric',
-                                  hour: '2-digit', minute: '2-digit',
-                                })}
-                              </span>
-                            </div>
-                            {p.contractId && (
-                              <div className="mt-1 text-[10px] text-brand-600">✓ Đã tạo HĐ</div>
-                            )}
-                          </button>
-                        </li>
-                      ))}
-                    </ul>
+                          </details>
+                        )
+                      })}
+                    </div>
                   </details>
                 )
               })}