diff --git a/app/modules_app/companies/delete.php b/app/modules_app/companies/delete.php
new file mode 100644
index 0000000..0a5845a
--- /dev/null
+++ b/app/modules_app/companies/delete.php
@@ -0,0 +1,39 @@
+<?php
+/**
+ * Delete Company Endpoint (Soft Delete)
+ */
+
+use App\Core\Database;
+use App\Middleware\AuthMiddleware;
+
+$decoded = AuthMiddleware::check();
+$db = Database::getInstance();
+
+$companyId = input('id');
+if (!$companyId) {
+    json_error('Company ID is required', 422);
+}
+
+// Authorization
+if ($decoded['role'] !== 'super_admin' && $decoded['role'] !== 'admin') {
+    json_error('Unauthorized', 403);
+}
+
+// Fetch company to check tenant if admin
+$stmt = $db->prepare("SELECT tenant_id FROM companies WHERE id = ?");
+$stmt->execute([$companyId]);
+$company = $stmt->fetch();
+
+if (!$company) {
+    json_error('الشركة غير موجودة', 404);
+}
+
+if ($decoded['role'] === 'admin' && $company['tenant_id'] !== $decoded['tenant_id']) {
+    json_error('ليس لديك صلاحية لحذف هذه الشركة', 403);
+}
+
+// Soft Delete
+$stmt = $db->prepare("UPDATE companies SET deleted_at = NOW() WHERE id = ?");
+$stmt->execute([$companyId]);
+
+json_success(null, 'تم حذف الشركة بنجاح');
diff --git a/app/modules_app/invoices/upload.php b/app/modules_app/invoices/upload.php
index 1f80cbb..dce4a39 100644
--- a/app/modules_app/invoices/upload.php
+++ b/app/modules_app/invoices/upload.php
@@ -14,6 +14,13 @@ $allowedRoles = ['admin', 'accountant', 'employee'];
 if (!in_array($decoded['role'], $allowedRoles)) {
     json_error('Unauthorized to upload invoices', 403);
 }
+// 2. Validate Request
+$data = input();
+$companyId = $data['company_id'] ?? null;
+
+if (!$companyId || !isset($_FILES['invoice'])) {
+    json_error('Company ID and invoice file are required', 422);
+}
 
 // 3. Permission Check
 $tenantId = $decoded['tenant_id'];
diff --git a/public/index.php b/public/index.php
index 7d1bc66..3417085 100644
--- a/public/index.php
+++ b/public/index.php
@@ -24,6 +24,7 @@ $routes = [
     'v1/users/delete' => ['POST', 'users/delete.php'],
     'v1/companies'    => ['GET',  'companies/index.php'],
     'v1/companies/create' => ['POST', 'companies/create.php'],
+    'v1/companies/delete' => ['POST', 'companies/delete.php'],
     'v1/invoices'         => ['GET',  'invoices/index.php'],
     'v1/invoices/upload'  => ['POST', 'invoices/upload.php'],
     'v1/dashboard/stats' => ['GET', 'dashboard/stats.php'],
diff --git a/public/shell.php b/public/shell.php
index 0fe4905..b4c0b2e 100644
--- a/public/shell.php
+++ b/public/shell.php
@@ -153,6 +153,42 @@
                     </div>
                 </div>
 
+                <!-- Companies -->
+                <div x-show="page === 'companies'">
+                    <div class="bg-surface border border-gray-800 rounded-2xl overflow-hidden shadow-2xl">
+                        <table class="w-full text-right divide-y divide-gray-800">
+                            <thead class="bg-gray-900/50">
+                                <tr>
+                                    <th class="p-5 text-xs font-bold text-gray-500 uppercase">الشركة</th>
+                                    <th class="p-5 text-xs font-bold text-gray-500 uppercase">الأرقام الرسمية</th>
+                                    <th class="p-5 text-xs font-bold text-gray-500 uppercase">العنوان</th>
+                                    <th class="p-5 text-xs font-bold text-gray-500 uppercase">المكتب</th>
+                                    <th class="p-5 text-xs font-bold text-gray-500 uppercase">إجراءات</th>
+                                </tr>
+                            </thead>
+                            <tbody class="divide-y divide-gray-800">
+                                <tr x-show="companies.length === 0"><td colspan="5" class="p-12 text-center text-gray-600">لا توجد شركات بعد</td></tr>
+                                <template x-for="c in companies" :key="c.id">
+                                    <tr class="hover:bg-white/[0.01] transition-colors group">
+                                        <td class="p-5">
+                                            <p class="font-bold text-emerald-500" x-text="c.name"></p>
+                                        </td>
+                                        <td class="p-5">
+                                            <p class="text-xs text-gray-400">TIN: <span class="font-mono" x-text="c.tax_identification_number"></span></p>
+                                            <p class="text-xs text-gray-400">CRN: <span class="font-mono" x-text="c.commercial_registration_number"></span></p>
+                                        </td>
+                                        <td class="p-5 text-sm text-gray-500" x-text="c.address"></td>
+                                        <td class="p-5 text-xs text-gray-500" x-text="c.tenant_name || '-'"></td>
+                                        <td class="p-5">
+                                            <button x-show="user?.role === 'super_admin' || user?.role === 'admin'" @click="confirmDeleteCompany(c)" class="text-gray-500 hover:text-red-500 p-2 rounded-lg hover:bg-red-500/10 transition">🗑️</button>
+                                        </td>
+                                    </tr>
+                                </template>
+                            </tbody>
+                        </table>
+                    </div>
+                </div>
+
                 <!-- Users List -->
                 <div x-show="page === 'users'">
                     <div class="bg-surface border border-gray-800 rounded-2xl overflow-hidden shadow-2xl">
@@ -372,6 +408,12 @@
                     if (res.success) this.loadUsers();
                 },
 
+                async confirmDeleteCompany(c) {
+                    if (!confirm(`هل أنت متأكد من حذف شركة ${c.name}؟`)) return;
+                    const res = await this.apiPost('v1/companies/delete', { id: c.id });
+                    if (res.success) this.loadCompanies();
+                },
+
                 handleFile(e) { this.selectedFile = e.target.files[0]; },
 
                 async uploadInvoice() {