diff --git a/app/builders/v2/reports/label_summary_builder.rb b/app/builders/v2/reports/label_summary_builder.rb
new file mode 100644
index 000000000..abc68b26b
--- /dev/null
+++ b/app/builders/v2/reports/label_summary_builder.rb
@@ -0,0 +1,101 @@
+class V2::Reports::LabelSummaryBuilder < V2::Reports::BaseSummaryBuilder
+  attr_reader :account, :params
+
+  # rubocop:disable Lint/MissingSuper
+  # the parent class has no initialize
+  def initialize(account:, params:)
+    @account = account
+    @params = params
+
+    timezone_offset = (params[:timezone_offset] || 0).to_f
+    @timezone = ActiveSupport::TimeZone[timezone_offset]&.name
+  end
+  # rubocop:enable Lint/MissingSuper
+
+  def build
+    labels = account.labels.to_a
+    return [] if labels.empty?
+
+    report_data = collect_report_data
+    labels.map { |label| build_label_report(label, report_data) }
+  end
+
+  private
+
+  def collect_report_data
+    conversation_filter = build_conversation_filter
+    use_business_hours = use_business_hours?
+
+    {
+      conversation_counts: fetch_conversation_counts(conversation_filter),
+      resolved_counts: fetch_resolved_counts(conversation_filter),
+      resolution_metrics: fetch_metrics(conversation_filter, 'conversation_resolved', use_business_hours),
+      first_response_metrics: fetch_metrics(conversation_filter, 'first_response', use_business_hours),
+      reply_metrics: fetch_metrics(conversation_filter, 'reply', use_business_hours)
+    }
+  end
+
+  def build_label_report(label, report_data)
+    {
+      id: label.id,
+      name: label.title,
+      conversations_count: report_data[:conversation_counts][label.title] || 0,
+      avg_resolution_time: report_data[:resolution_metrics][label.title] || 0,
+      avg_first_response_time: report_data[:first_response_metrics][label.title] || 0,
+      avg_reply_time: report_data[:reply_metrics][label.title] || 0,
+      resolved_conversations_count: report_data[:resolved_counts][label.title] || 0
+    }
+  end
+
+  def use_business_hours?
+    ActiveModel::Type::Boolean.new.cast(params[:business_hours])
+  end
+
+  def build_conversation_filter
+    conversation_filter = { account_id: account.id }
+    conversation_filter[:created_at] = range if range.present?
+
+    conversation_filter
+  end
+
+  def fetch_conversation_counts(conversation_filter)
+    fetch_counts(conversation_filter)
+  end
+
+  def fetch_resolved_counts(conversation_filter)
+    fetch_counts(conversation_filter.merge(status: :resolved))
+  end
+
+  def fetch_counts(conversation_filter)
+    ActsAsTaggableOn::Tagging
+      .joins('INNER JOIN conversations ON taggings.taggable_id = conversations.id')
+      .joins('INNER JOIN tags ON taggings.tag_id = tags.id')
+      .where(
+        taggable_type: 'Conversation',
+        context: 'labels',
+        conversations: conversation_filter
+      )
+      .select('tags.name, COUNT(taggings.*) AS count')
+      .group('tags.name')
+      .each_with_object({}) { |record, hash| hash[record.name] = record.count }
+  end
+
+  def fetch_metrics(conversation_filter, event_name, use_business_hours)
+    ReportingEvent
+      .joins('INNER JOIN conversations ON reporting_events.conversation_id = conversations.id')
+      .joins('INNER JOIN taggings ON taggings.taggable_id = conversations.id')
+      .joins('INNER JOIN tags ON taggings.tag_id = tags.id')
+      .where(
+        conversations: conversation_filter,
+        name: event_name,
+        taggings: { taggable_type: 'Conversation', context: 'labels' }
+      )
+      .group('tags.name')
+      .order('tags.name')
+      .select(
+        'tags.name',
+        use_business_hours ? 'AVG(reporting_events.value_in_business_hours) as avg_value' : 'AVG(reporting_events.value) as avg_value'
+      )
+      .each_with_object({}) { |record, hash| hash[record.name] = record.avg_value.to_f }
+  end
+end
diff --git a/app/controllers/api/v2/accounts/summary_reports_controller.rb b/app/controllers/api/v2/accounts/summary_reports_controller.rb
index 989952cfd..f31a53c7e 100644
--- a/app/controllers/api/v2/accounts/summary_reports_controller.rb
+++ b/app/controllers/api/v2/accounts/summary_reports_controller.rb
@@ -1,6 +1,6 @@
 class Api::V2::Accounts::SummaryReportsController < Api::V1::Accounts::BaseController
   before_action :check_authorization
-  before_action :prepare_builder_params, only: [:agent, :team, :inbox]
+  before_action :prepare_builder_params, only: [:agent, :team, :inbox, :label]
 
   def agent
     render_report_with(V2::Reports::AgentSummaryBuilder)
@@ -14,6 +14,10 @@ class Api::V2::Accounts::SummaryReportsController < Api::V1::Accounts::BaseContr
     render_report_with(V2::Reports::InboxSummaryBuilder)
   end
 
+  def label
+    render_report_with(V2::Reports::LabelSummaryBuilder)
+  end
+
   private
 
   def check_authorization
diff --git a/app/helpers/api/v2/accounts/reports_helper.rb b/app/helpers/api/v2/accounts/reports_helper.rb
index 22c51b6ef..23694d08d 100644
--- a/app/helpers/api/v2/accounts/reports_helper.rb
+++ b/app/helpers/api/v2/accounts/reports_helper.rb
@@ -36,9 +36,13 @@ module Api::V2::Accounts::ReportsHelper
   end
 
   def generate_labels_report
-    Current.account.labels.map do |label|
-      label_report = report_builder({ type: :label, id: label.id }).short_summary
-      [label.title] + generate_readable_report_metrics(label_report)
+    reports = V2::Reports::LabelSummaryBuilder.new(
+      account: Current.account,
+      params: build_params({})
+    ).build
+
+    reports.map do |report|
+      [report[:name]] + generate_readable_report_metrics(report)
     end
   end
 
diff --git a/app/javascript/dashboard/api/summaryReports.js b/app/javascript/dashboard/api/summaryReports.js
index f772ef86f..fad26bf6f 100644
--- a/app/javascript/dashboard/api/summaryReports.js
+++ b/app/javascript/dashboard/api/summaryReports.js
@@ -35,6 +35,16 @@ class SummaryReportsAPI extends ApiClient {
       },
     });
   }
+
+  getLabelReports({ since, until, businessHours } = {}) {
+    return axios.get(`${this.url}/label`, {
+      params: {
+        since,
+        until,
+        business_hours: businessHours,
+      },
+    });
+  }
 }
 
 export default new SummaryReportsAPI();
diff --git a/app/javascript/dashboard/components-next/sidebar/Sidebar.vue b/app/javascript/dashboard/components-next/sidebar/Sidebar.vue
index 5d7aac3c3..171f4a4d8 100644
--- a/app/javascript/dashboard/components-next/sidebar/Sidebar.vue
+++ b/app/javascript/dashboard/components-next/sidebar/Sidebar.vue
@@ -87,7 +87,7 @@ const newReportRoutes = () => [
   {
     name: 'Reports Label',
     label: t('SIDEBAR.REPORTS_LABEL'),
-    to: accountScopedRoute('label_reports'),
+    to: accountScopedRoute('label_reports_index'),
   },
   {
     name: 'Reports Inbox',
diff --git a/app/javascript/dashboard/i18n/locale/en/report.json b/app/javascript/dashboard/i18n/locale/en/report.json
index 294ca2e7b..7c42fdfba 100644
--- a/app/javascript/dashboard/i18n/locale/en/report.json
+++ b/app/javascript/dashboard/i18n/locale/en/report.json
@@ -193,6 +193,7 @@
   },
   "LABEL_REPORTS": {
     "HEADER": "Labels Overview",
+    "DESCRIPTION": "Track label performance with key metrics including conversations, response times, resolution times, and resolved cases. Click a label name for detailed insights.",
     "LOADING_CHART": "Loading chart data...",
     "NO_ENOUGH_DATA": "We've not received enough data points to generate report, Please try again later.",
     "DOWNLOAD_LABEL_REPORTS": "Download label reports",
@@ -559,6 +560,7 @@
     "INBOX": "Inbox",
     "AGENT": "Agent",
     "TEAM": "Team",
+    "LABEL": "Label",
     "AVG_RESOLUTION_TIME": "Avg. Resolution Time",
     "AVG_FIRST_RESPONSE_TIME": "Avg. First Response Time",
     "AVG_REPLY_TIME": "Avg. Customer Waiting Time",
diff --git a/app/javascript/dashboard/routes/dashboard/settings/reports/LabelReportsIndex.vue b/app/javascript/dashboard/routes/dashboard/settings/reports/LabelReportsIndex.vue
new file mode 100644
index 000000000..956b30974
--- /dev/null
+++ b/app/javascript/dashboard/routes/dashboard/settings/reports/LabelReportsIndex.vue
@@ -0,0 +1,35 @@
+<script setup>
+import { ref } from 'vue';
+import ReportHeader from './components/ReportHeader.vue';
+import SummaryReports from './components/SummaryReports.vue';
+import V4Button from 'dashboard/components-next/button/Button.vue';
+
+const summarReportsRef = ref(null);
+
+const onDownloadClick = () => {
+  summarReportsRef.value.downloadReports();
+};
+</script>
+
+<template>
+  <ReportHeader
+    :header-title="$t('LABEL_REPORTS.HEADER')"
+    :header-description="$t('LABEL_REPORTS.DESCRIPTION')"
+  >
+    <V4Button
+      :label="$t('LABEL_REPORTS.DOWNLOAD_LABEL_REPORTS')"
+      icon="i-ph-download-simple"
+      size="sm"
+      @click="onDownloadClick"
+    />
+  </ReportHeader>
+
+  <SummaryReports
+    ref="summarReportsRef"
+    action-key="summaryReports/fetchLabelSummaryReports"
+    getter-key="labels/getLabels"
+    fetch-items-key="labels/get"
+    summary-key="summaryReports/getLabelSummaryReports"
+    type="label"
+  />
+</template>
diff --git a/app/javascript/dashboard/routes/dashboard/settings/reports/LabelReportsShow.vue b/app/javascript/dashboard/routes/dashboard/settings/reports/LabelReportsShow.vue
new file mode 100644
index 000000000..678028410
--- /dev/null
+++ b/app/javascript/dashboard/routes/dashboard/settings/reports/LabelReportsShow.vue
@@ -0,0 +1,31 @@
+<script setup>
+import { onMounted } from 'vue';
+import { useRoute } from 'vue-router';
+import { useFunctionGetter, useStore } from 'dashboard/composables/store';
+
+import WootReports from './components/WootReports.vue';
+import Spinner from 'dashboard/components-next/spinner/Spinner.vue';
+
+const route = useRoute();
+const store = useStore();
+const label = useFunctionGetter('labels/getLabelById', route.params.id);
+
+onMounted(() => store.dispatch('labels/get'));
+</script>
+
+<template>
+  <WootReports
+    v-if="label.id"
+    :key="label.id"
+    type="label"
+    getter-key="labels/getLabels"
+    action-key="labels/get"
+    :selected-item="label"
+    :download-button-label="$t('LABEL_REPORTS.DOWNLOAD_LABEL_REPORTS')"
+    :report-title="$t('LABEL_REPORTS.HEADER')"
+    has-back-button
+  />
+  <div v-else class="w-full py-20">
+    <Spinner class="mx-auto" />
+  </div>
+</template>
diff --git a/app/javascript/dashboard/routes/dashboard/settings/reports/components/SummaryReports.vue b/app/javascript/dashboard/routes/dashboard/settings/reports/components/SummaryReports.vue
index 4c0c4fe64..7e0b9be8f 100644
--- a/app/javascript/dashboard/routes/dashboard/settings/reports/components/SummaryReports.vue
+++ b/app/javascript/dashboard/routes/dashboard/settings/reports/components/SummaryReports.vue
@@ -108,7 +108,8 @@ const tableData = computed(() =>
     } = rowMetrics;
     return {
       id: row.id,
-      name: row.name,
+      // we fallback on title, label for instance does not have a name property
+      name: row.name ?? row.title,
       type: props.type,
       conversationsCount: renderCount(conversationsCount),
       avgFirstResponseTime: renderAvgTime(avgFirstResponseTime),
@@ -177,7 +178,7 @@ defineExpose({ downloadReports });
 <template>
   <ReportFilterSelector @filter-change="onFilterChange" />
   <div
-    class="flex-1 overflow-auto px-5 py-6 mt-5 shadow outline-1 outline outline-n-container rounded-xl bg-n-solid-2"
+    class="flex-1 overflow-auto px-2 py-2 mt-5 shadow outline-1 outline outline-n-container rounded-xl bg-n-solid-2"
   >
     <Table :table="table" />
   </div>
diff --git a/app/javascript/dashboard/routes/dashboard/settings/reports/reports.routes.js b/app/javascript/dashboard/routes/dashboard/settings/reports/reports.routes.js
index 43855240c..af01f6d74 100644
--- a/app/javascript/dashboard/routes/dashboard/settings/reports/reports.routes.js
+++ b/app/javascript/dashboard/routes/dashboard/settings/reports/reports.routes.js
@@ -7,10 +7,12 @@ import Index from './Index.vue';
 import AgentReportsIndex from './AgentReportsIndex.vue';
 import InboxReportsIndex from './InboxReportsIndex.vue';
 import TeamReportsIndex from './TeamReportsIndex.vue';
+import LabelReportsIndex from './LabelReportsIndex.vue';
 
 import AgentReportsShow from './AgentReportsShow.vue';
 import InboxReportsShow from './InboxReportsShow.vue';
 import TeamReportsShow from './TeamReportsShow.vue';
+import LabelReportsShow from './LabelReportsShow.vue';
 
 import AgentReports from './AgentReports.vue';
 import InboxReports from './InboxReports.vue';
@@ -104,6 +106,22 @@ const revisedReportRoutes = [
     },
     component: TeamReportsShow,
   },
+  {
+    path: 'labels_overview',
+    name: 'label_reports_index',
+    meta: {
+      permissions: ['administrator', 'report_manage'],
+    },
+    component: LabelReportsIndex,
+  },
+  {
+    path: 'labels/:id',
+    name: 'label_reports_show',
+    meta: {
+      permissions: ['administrator', 'report_manage'],
+    },
+    component: LabelReportsShow,
+  },
 ];
 
 export default {
diff --git a/app/javascript/dashboard/store/modules/labels.js b/app/javascript/dashboard/store/modules/labels.js
index 34f63f2a1..662c2973e 100644
--- a/app/javascript/dashboard/store/modules/labels.js
+++ b/app/javascript/dashboard/store/modules/labels.js
@@ -26,6 +26,9 @@ export const getters = {
       .filter(record => record.show_on_sidebar)
       .sort((a, b) => a.title.localeCompare(b.title));
   },
+  getLabelById: _state => id => {
+    return _state.records.find(record => record.id === Number(id));
+  },
 };
 
 export const actions = {
diff --git a/app/javascript/dashboard/store/modules/specs/summaryReports.spec.js b/app/javascript/dashboard/store/modules/specs/summaryReports.spec.js
index 043987136..c1a199856 100644
--- a/app/javascript/dashboard/store/modules/specs/summaryReports.spec.js
+++ b/app/javascript/dashboard/store/modules/specs/summaryReports.spec.js
@@ -7,6 +7,7 @@ vi.mock('dashboard/api/summaryReports', () => ({
     getInboxReports: vi.fn(),
     getAgentReports: vi.fn(),
     getTeamReports: vi.fn(),
+    getLabelReports: vi.fn(),
   },
 }));
 
@@ -25,10 +26,12 @@ describe('Summary Reports Store', () => {
         inboxSummaryReports: [],
         agentSummaryReports: [],
         teamSummaryReports: [],
+        labelSummaryReports: [],
         uiFlags: {
           isFetchingInboxSummaryReports: false,
           isFetchingAgentSummaryReports: false,
           isFetchingTeamSummaryReports: false,
+          isFetchingLabelSummaryReports: false,
         },
       });
     });
@@ -39,6 +42,7 @@ describe('Summary Reports Store', () => {
       inboxSummaryReports: [{ id: 1 }],
       agentSummaryReports: [{ id: 2 }],
       teamSummaryReports: [{ id: 3 }],
+      labelSummaryReports: [{ id: 4 }],
       uiFlags: { isFetchingInboxSummaryReports: true },
     };
 
@@ -54,6 +58,10 @@ describe('Summary Reports Store', () => {
       expect(store.getters.getTeamSummaryReports(state)).toEqual([{ id: 3 }]);
     });
 
+    it('should return label summary reports', () => {
+      expect(store.getters.getLabelSummaryReports(state)).toEqual([{ id: 4 }]);
+    });
+
     it('should return UI flags', () => {
       expect(store.getters.getUIFlags(state)).toEqual({
         isFetchingInboxSummaryReports: true,
@@ -86,6 +94,14 @@ describe('Summary Reports Store', () => {
       expect(state.teamSummaryReports).toEqual(data);
     });
 
+    it('should set label summary report', () => {
+      const state = { ...initialState };
+      const data = [{ id: 4 }];
+
+      store.mutations.setLabelSummaryReport(state, data);
+      expect(state.labelSummaryReports).toEqual(data);
+    });
+
     it('should merge UI flags with existing flags', () => {
       const state = {
         uiFlags: { flag1: true, flag2: false },
@@ -185,5 +201,29 @@ describe('Summary Reports Store', () => {
         });
       });
     });
+
+    describe('fetchLabelSummaryReports', () => {
+      it('should fetch label reports successfully', async () => {
+        const params = { labelId: 789 };
+        const mockResponse = {
+          data: [{ label_id: 789, label_name: 'Test Label' }],
+        };
+
+        SummaryReportsAPI.getLabelReports.mockResolvedValue(mockResponse);
+
+        await store.actions.fetchLabelSummaryReports({ commit }, params);
+
+        expect(commit).toHaveBeenCalledWith('setUIFlags', {
+          isFetchingLabelSummaryReports: true,
+        });
+        expect(SummaryReportsAPI.getLabelReports).toHaveBeenCalledWith(params);
+        expect(commit).toHaveBeenCalledWith('setLabelSummaryReport', [
+          { labelId: 789, labelName: 'Test Label' },
+        ]);
+        expect(commit).toHaveBeenCalledWith('setUIFlags', {
+          isFetchingLabelSummaryReports: false,
+        });
+      });
+    });
   });
 });
diff --git a/app/javascript/dashboard/store/modules/summaryReports.js b/app/javascript/dashboard/store/modules/summaryReports.js
index 15df7589b..d95c0df30 100644
--- a/app/javascript/dashboard/store/modules/summaryReports.js
+++ b/app/javascript/dashboard/store/modules/summaryReports.js
@@ -17,6 +17,11 @@ const typeMap = {
     apiMethod: 'getTeamReports',
     mutationKey: 'setTeamSummaryReport',
   },
+  label: {
+    flagKey: 'isFetchingLabelSummaryReports',
+    apiMethod: 'getLabelReports',
+    mutationKey: 'setLabelSummaryReport',
+  },
 };
 
 async function fetchSummaryReports(type, params, { commit }) {
@@ -38,10 +43,12 @@ export const initialState = {
   inboxSummaryReports: [],
   agentSummaryReports: [],
   teamSummaryReports: [],
+  labelSummaryReports: [],
   uiFlags: {
     isFetchingInboxSummaryReports: false,
     isFetchingAgentSummaryReports: false,
     isFetchingTeamSummaryReports: false,
+    isFetchingLabelSummaryReports: false,
   },
 };
 
@@ -55,6 +62,9 @@ export const getters = {
   getTeamSummaryReports(state) {
     return state.teamSummaryReports;
   },
+  getLabelSummaryReports(state) {
+    return state.labelSummaryReports;
+  },
   getUIFlags(state) {
     return state.uiFlags;
   },
@@ -72,6 +82,10 @@ export const actions = {
   fetchTeamSummaryReports({ commit }, params) {
     return fetchSummaryReports('team', params, { commit });
   },
+
+  fetchLabelSummaryReports({ commit }, params) {
+    return fetchSummaryReports('label', params, { commit });
+  },
 };
 
 export const mutations = {
@@ -84,6 +98,9 @@ export const mutations = {
   setTeamSummaryReport(state, data) {
     state.teamSummaryReports = data;
   },
+  setLabelSummaryReport(state, data) {
+    state.labelSummaryReports = data;
+  },
   setUIFlags(state, uiFlag) {
     state.uiFlags = { ...state.uiFlags, ...uiFlag };
   },
diff --git a/config/routes.rb b/config/routes.rb
index 12ce70d77..1ed080457 100644
--- a/config/routes.rb
+++ b/config/routes.rb
@@ -344,6 +344,7 @@ Rails.application.routes.draw do
               get :agent
               get :team
               get :inbox
+              get :label
             end
           end
           resources :reports, only: [:index] do
diff --git a/lib/seeders/reports/conversation_creator.rb b/lib/seeders/reports/conversation_creator.rb
new file mode 100644
index 000000000..b6259de7d
--- /dev/null
+++ b/lib/seeders/reports/conversation_creator.rb
@@ -0,0 +1,105 @@
+# frozen_string_literal: true
+
+require 'faker'
+require 'active_support/testing/time_helpers'
+
+class Seeders::Reports::ConversationCreator
+  include ActiveSupport::Testing::TimeHelpers
+
+  def initialize(account:, resources:)
+    @account = account
+    @contacts = resources[:contacts]
+    @inboxes = resources[:inboxes]
+    @teams = resources[:teams]
+    @labels = resources[:labels]
+    @agents = resources[:agents]
+    @priorities = [nil, 'urgent', 'high', 'medium', 'low']
+  end
+
+  def create_conversation(created_at:)
+    conversation = nil
+
+    ActiveRecord::Base.transaction do
+      travel_to(created_at) do
+        conversation = build_conversation
+        conversation.save!
+
+        add_labels_to_conversation(conversation)
+        create_messages_for_conversation(conversation)
+        resolve_conversation_if_needed(conversation)
+      end
+
+      travel_back
+    end
+
+    conversation
+  end
+
+  private
+
+  def build_conversation
+    contact = @contacts.sample
+    inbox = @inboxes.sample
+
+    contact_inbox = find_or_create_contact_inbox(contact, inbox)
+    assignee = select_assignee(inbox)
+    team = select_team
+    priority = @priorities.sample
+
+    contact_inbox.conversations.new(
+      account: @account,
+      inbox: inbox,
+      contact: contact,
+      assignee: assignee,
+      team: team,
+      priority: priority
+    )
+  end
+
+  def find_or_create_contact_inbox(contact, inbox)
+    inbox.contact_inboxes.find_or_create_by!(
+      contact: contact,
+      source_id: SecureRandom.hex
+    )
+  end
+
+  def select_assignee(inbox)
+    rand(10) < 8 ? inbox.members.sample : nil
+  end
+
+  def select_team
+    rand(10) < 7 ? @teams.sample : nil
+  end
+
+  def add_labels_to_conversation(conversation)
+    labels_to_add = @labels.sample(rand(5..20))
+    conversation.update_labels(labels_to_add.map(&:title))
+  end
+
+  def create_messages_for_conversation(conversation)
+    message_creator = Seeders::Reports::MessageCreator.new(
+      account: @account,
+      agents: @agents,
+      conversation: conversation
+    )
+    message_creator.create_messages
+  end
+
+  def resolve_conversation_if_needed(conversation)
+    return unless rand < 0.7
+
+    resolution_delay = rand((30.minutes)..(24.hours))
+    travel(resolution_delay)
+    conversation.update!(status: :resolved)
+
+    trigger_conversation_resolved_event(conversation)
+  end
+
+  def trigger_conversation_resolved_event(conversation)
+    event_data = { conversation: conversation }
+
+    ReportingEventListener.instance.conversation_resolved(
+      Events::Base.new('conversation_resolved', Time.current, event_data)
+    )
+  end
+end
diff --git a/lib/seeders/reports/message_creator.rb b/lib/seeders/reports/message_creator.rb
new file mode 100644
index 000000000..fc10716d9
--- /dev/null
+++ b/lib/seeders/reports/message_creator.rb
@@ -0,0 +1,141 @@
+# frozen_string_literal: true
+
+require 'faker'
+require 'active_support/testing/time_helpers'
+
+class Seeders::Reports::MessageCreator
+  include ActiveSupport::Testing::TimeHelpers
+
+  MESSAGES_PER_CONVERSATION = 5
+
+  def initialize(account:, agents:, conversation:)
+    @account = account
+    @agents = agents
+    @conversation = conversation
+  end
+
+  def create_messages
+    message_count = rand(MESSAGES_PER_CONVERSATION..MESSAGES_PER_CONVERSATION + 5)
+    first_agent_reply = true
+
+    message_count.times do |i|
+      message = create_single_message(i)
+      first_agent_reply = handle_reply_tracking(message, i, first_agent_reply)
+    end
+  end
+
+  def create_single_message(index)
+    is_incoming = index.even?
+    add_realistic_delay(index, is_incoming) if index.positive?
+    create_message(is_incoming)
+  end
+
+  def handle_reply_tracking(message, index, first_agent_reply)
+    return first_agent_reply if index.even? # Skip incoming messages
+
+    handle_agent_reply_events(message, first_agent_reply)
+    false # No longer first reply after any agent message
+  end
+
+  private
+
+  def add_realistic_delay(_message_index, is_incoming)
+    delay = calculate_message_delay(is_incoming)
+    travel(delay)
+  end
+
+  def calculate_message_delay(is_incoming)
+    if is_incoming
+      # Customer response time: 1 minute to 4 hours
+      rand((1.minute)..(4.hours))
+    elsif business_hours_active?(Time.current)
+      # Agent response time varies by business hours
+      rand((30.seconds)..(30.minutes))
+    else
+      rand((1.hour)..(8.hours))
+    end
+  end
+
+  def create_message(is_incoming)
+    if is_incoming
+      create_incoming_message
+    else
+      create_outgoing_message
+    end
+  end
+
+  def create_incoming_message
+    @conversation.messages.create!(
+      account: @account,
+      inbox: @conversation.inbox,
+      message_type: :incoming,
+      content: generate_message_content,
+      sender: @conversation.contact
+    )
+  end
+
+  def create_outgoing_message
+    sender = @conversation.assignee || @agents.sample
+
+    @conversation.messages.create!(
+      account: @account,
+      inbox: @conversation.inbox,
+      message_type: :outgoing,
+      content: generate_message_content,
+      sender: sender
+    )
+  end
+
+  def generate_message_content
+    Faker::Lorem.paragraph(sentence_count: rand(1..5))
+  end
+
+  def handle_agent_reply_events(message, is_first_reply)
+    if is_first_reply
+      trigger_first_reply_event(message)
+    else
+      trigger_reply_event(message)
+    end
+  end
+
+  def business_hours_active?(time)
+    weekday = time.wday
+    hour = time.hour
+    weekday.between?(1, 5) && hour.between?(9, 17)
+  end
+
+  def trigger_first_reply_event(message)
+    event_data = {
+      message: message,
+      conversation: message.conversation
+    }
+
+    ReportingEventListener.instance.first_reply_created(
+      Events::Base.new('first_reply_created', Time.current, event_data)
+    )
+  end
+
+  def trigger_reply_event(message)
+    waiting_since = calculate_waiting_since(message)
+
+    event_data = {
+      message: message,
+      conversation: message.conversation,
+      waiting_since: waiting_since
+    }
+
+    ReportingEventListener.instance.reply_created(
+      Events::Base.new('reply_created', Time.current, event_data)
+    )
+  end
+
+  def calculate_waiting_since(message)
+    last_customer_message = message.conversation.messages
+                                   .where(message_type: :incoming)
+                                   .where('created_at < ?', message.created_at)
+                                   .order(:created_at)
+                                   .last
+
+    last_customer_message&.created_at || message.conversation.created_at
+  end
+end
diff --git a/lib/seeders/reports/report_data_seeder.rb b/lib/seeders/reports/report_data_seeder.rb
new file mode 100644
index 000000000..909818b72
--- /dev/null
+++ b/lib/seeders/reports/report_data_seeder.rb
@@ -0,0 +1,234 @@
+# frozen_string_literal: true
+
+# Reports Data Seeder
+#
+# Generates realistic test data for performance testing of reports and analytics.
+# Creates conversations, messages, contacts, agents, teams, and labels with proper
+# reporting events (first response times, resolution times, etc.) using time travel
+# to generate historical data with realistic timestamps.
+#
+# Usage:
+#   ACCOUNT_ID=1 ENABLE_ACCOUNT_SEEDING=true bundle exec rake db:seed:reports_data
+#
+# This will create:
+#   - 1000 conversations with realistic message exchanges
+#   - 100 contacts with realistic profiles
+#   - 20 agents assigned to teams and inboxes
+#   - 5 teams with realistic distribution
+#   - 30 labels with random assignments
+#   - 3 inboxes with agent assignments
+#   - Realistic reporting events with historical timestamps
+#
+# Note: This seeder clears existing data for the account before seeding.
+
+require 'faker'
+require_relative 'conversation_creator'
+require_relative 'message_creator'
+
+# rubocop:disable Rails/Output
+class Seeders::Reports::ReportDataSeeder
+  include ActiveSupport::Testing::TimeHelpers
+
+  TOTAL_CONVERSATIONS = 1000
+  TOTAL_CONTACTS = 100
+  TOTAL_AGENTS = 20
+  TOTAL_TEAMS = 5
+  TOTAL_LABELS = 30
+  TOTAL_INBOXES = 3
+  MESSAGES_PER_CONVERSATION = 5
+  START_DATE = 3.months.ago # rubocop:disable Rails/RelativeDateConstant
+  END_DATE = Time.current
+
+  def initialize(account:)
+    raise 'Account Seeding is not allowed.' unless ENV.fetch('ENABLE_ACCOUNT_SEEDING', !Rails.env.production?)
+
+    @account = account
+    @teams = []
+    @agents = []
+    @labels = []
+    @inboxes = []
+    @contacts = []
+  end
+
+  def perform!
+    puts "Starting reports data seeding for account: #{@account.name}"
+
+    # Clear existing data
+    clear_existing_data
+
+    create_teams
+    create_agents
+    create_labels
+    create_inboxes
+    create_contacts
+
+    create_conversations
+
+    puts "Completed reports data seeding for account: #{@account.name}"
+  end
+
+  private
+
+  def clear_existing_data
+    puts "Clearing existing data for account: #{@account.id}"
+    @account.teams.destroy_all
+    @account.conversations.destroy_all
+    @account.labels.destroy_all
+    @account.inboxes.destroy_all
+    @account.contacts.destroy_all
+    @account.agents.destroy_all
+    @account.reporting_events.destroy_all
+  end
+
+  def create_teams
+    TOTAL_TEAMS.times do |i|
+      team = @account.teams.create!(
+        name: "#{Faker::Company.industry} Team #{i + 1}"
+      )
+      @teams << team
+      print "\rCreating teams: #{i + 1}/#{TOTAL_TEAMS}"
+    end
+
+    print "\n"
+  end
+
+  def create_agents
+    TOTAL_AGENTS.times do |i|
+      user = create_single_agent(i)
+      assign_agent_to_teams(user)
+      @agents << user
+      print "\rCreating agents: #{i + 1}/#{TOTAL_AGENTS}"
+    end
+
+    print "\n"
+  end
+
+  def create_single_agent(index)
+    random_suffix = SecureRandom.hex(4)
+    user = User.create!(
+      name: Faker::Name.name,
+      email: "agent_#{index + 1}_#{random_suffix}@#{@account.domain || 'example.com'}",
+      password: 'Password1!.',
+      confirmed_at: Time.current
+    )
+    user.skip_confirmation!
+    user.save!
+
+    AccountUser.create!(
+      account_id: @account.id,
+      user_id: user.id,
+      role: :agent
+    )
+
+    user
+  end
+
+  def assign_agent_to_teams(user)
+    teams_to_assign = @teams.sample(rand(1..3))
+    teams_to_assign.each do |team|
+      TeamMember.create!(
+        team_id: team.id,
+        user_id: user.id
+      )
+    end
+  end
+
+  def create_labels
+    TOTAL_LABELS.times do |i|
+      label = @account.labels.create!(
+        title: "Label-#{i + 1}-#{Faker::Lorem.word}",
+        description: Faker::Company.catch_phrase,
+        color: Faker::Color.hex_color
+      )
+      @labels << label
+      print "\rCreating labels: #{i + 1}/#{TOTAL_LABELS}"
+    end
+
+    print "\n"
+  end
+
+  def create_inboxes
+    TOTAL_INBOXES.times do |_i|
+      inbox = create_single_inbox
+      assign_agents_to_inbox(inbox)
+      @inboxes << inbox
+      print "\rCreating inboxes: #{@inboxes.size}/#{TOTAL_INBOXES}"
+    end
+
+    print "\n"
+  end
+
+  def create_single_inbox
+    channel = Channel::WebWidget.create!(
+      website_url: "https://#{Faker::Internet.domain_name}",
+      account_id: @account.id
+    )
+
+    @account.inboxes.create!(
+      name: "#{Faker::Company.name} Website",
+      channel: channel
+    )
+  end
+
+  def assign_agents_to_inbox(inbox)
+    agents_to_assign = if @inboxes.empty?
+                         # First inbox gets all agents to ensure coverage
+                         @agents
+                       else
+                         # Subsequent inboxes get random selection with some overlap
+                         min_agents = [@agents.size / TOTAL_INBOXES, 10].max
+                         max_agents = [(@agents.size * 0.8).to_i, 50].min
+                         @agents.sample(rand(min_agents..max_agents))
+                       end
+
+    agents_to_assign.each do |agent|
+      InboxMember.create!(inbox: inbox, user: agent)
+    end
+  end
+
+  def create_contacts
+    TOTAL_CONTACTS.times do |i|
+      contact = @account.contacts.create!(
+        name: Faker::Name.name,
+        email: Faker::Internet.email,
+        phone_number: Faker::PhoneNumber.cell_phone_in_e164,
+        identifier: SecureRandom.uuid,
+        additional_attributes: {
+          company: Faker::Company.name,
+          city: Faker::Address.city,
+          country: Faker::Address.country,
+          customer_since: Faker::Date.between(from: 2.years.ago, to: Time.zone.today)
+        }
+      )
+      @contacts << contact
+
+      print "\rCreating contacts: #{i + 1}/#{TOTAL_CONTACTS}"
+    end
+
+    print "\n"
+  end
+
+  def create_conversations
+    conversation_creator = Seeders::Reports::ConversationCreator.new(
+      account: @account,
+      resources: {
+        contacts: @contacts,
+        inboxes: @inboxes,
+        teams: @teams,
+        labels: @labels,
+        agents: @agents
+      }
+    )
+
+    TOTAL_CONVERSATIONS.times do |i|
+      created_at = Faker::Time.between(from: START_DATE, to: END_DATE)
+      conversation_creator.create_conversation(created_at: created_at)
+
+      completion_percentage = ((i + 1).to_f / TOTAL_CONVERSATIONS * 100).round
+      print "\rCreating conversations: #{i + 1}/#{TOTAL_CONVERSATIONS} (#{completion_percentage}%)"
+    end
+
+    print "\n"
+  end
+end
+# rubocop:enable Rails/Output
diff --git a/lib/tasks/seed_reports_data.rake b/lib/tasks/seed_reports_data.rake
new file mode 100644
index 000000000..5c80f1e51
--- /dev/null
+++ b/lib/tasks/seed_reports_data.rake
@@ -0,0 +1,24 @@
+namespace :db do
+  namespace :seed do
+    desc 'Seed test data for reports with conversations, contacts, agents, teams, and realistic reporting events'
+    task reports_data: :environment do
+      if ENV['ACCOUNT_ID'].blank?
+        puts 'Please provide an ACCOUNT_ID environment variable'
+        puts 'Usage: ACCOUNT_ID=1 ENABLE_ACCOUNT_SEEDING=true bundle exec rake db:seed:reports_data'
+        exit 1
+      end
+
+      ENV['ENABLE_ACCOUNT_SEEDING'] = 'true' if ENV['ENABLE_ACCOUNT_SEEDING'].blank?
+
+      account_id = ENV.fetch('ACCOUNT_ID', nil)
+      account = Account.find(account_id)
+
+      puts "Starting reports data seeding for account: #{account.name} (ID: #{account.id})"
+
+      seeder = Seeders::Reports::ReportDataSeeder.new(account: account)
+      seeder.perform!
+
+      puts "Finished seeding reports data for account: #{account.name}"
+    end
+  end
+end
diff --git a/spec/builders/v2/reports/label_summary_builder_spec.rb b/spec/builders/v2/reports/label_summary_builder_spec.rb
new file mode 100644
index 000000000..7a5a589dd
--- /dev/null
+++ b/spec/builders/v2/reports/label_summary_builder_spec.rb
@@ -0,0 +1,317 @@
+require 'rails_helper'
+
+RSpec.describe V2::Reports::LabelSummaryBuilder do
+  include ActiveJob::TestHelper
+
+  let_it_be(:account) { create(:account) }
+  let_it_be(:label_1) { create(:label, title: 'label_1', account: account) }
+  let_it_be(:label_2) { create(:label, title: 'label_2', account: account) }
+  let_it_be(:label_3) { create(:label, title: 'label_3', account: account) }
+
+  let(:params) do
+    {
+      business_hours: business_hours,
+      since: (Time.zone.today - 3.days).to_time.to_i.to_s,
+      until: Time.zone.today.end_of_day.to_time.to_i.to_s,
+      timezone_offset: 0
+    }
+  end
+  let(:builder) { described_class.new(account: account, params: params) }
+
+  describe '#initialize' do
+    let(:business_hours) { false }
+
+    it 'sets account and params' do
+      expect(builder.account).to eq(account)
+      expect(builder.params).to eq(params)
+    end
+
+    it 'sets timezone from timezone_offset' do
+      builder_with_offset = described_class.new(account: account, params: { timezone_offset: -8 })
+      expect(builder_with_offset.instance_variable_get(:@timezone)).to eq('Pacific Time (US & Canada)')
+    end
+
+    it 'defaults timezone when timezone_offset is not provided' do
+      builder_without_offset = described_class.new(account: account, params: {})
+      expect(builder_without_offset.instance_variable_get(:@timezone)).not_to be_nil
+    end
+  end
+
+  describe '#build' do
+    context 'when there are no labels' do
+      let(:business_hours) { false }
+      let(:empty_account) { create(:account) }
+      let(:empty_builder) { described_class.new(account: empty_account, params: params) }
+
+      it 'returns empty array' do
+        expect(empty_builder.build).to eq([])
+      end
+    end
+
+    context 'when there are labels but no conversations' do
+      let(:business_hours) { false }
+
+      it 'returns zero values for all labels' do
+        report = builder.build
+
+        expect(report.length).to eq(3)
+
+        bug_report = report.find { |r| r[:name] == 'label_1' }
+        feature_request = report.find { |r| r[:name] == 'label_2' }
+        customer_support = report.find { |r| r[:name] == 'label_3' }
+
+        [
+          [bug_report, label_1, 'label_1'],
+          [feature_request, label_2, 'label_2'],
+          [customer_support, label_3, 'label_3']
+        ].each do |report_data, label, label_name|
+          expect(report_data).to include(
+            id: label.id,
+            name: label_name,
+            conversations_count: 0,
+            avg_resolution_time: 0,
+            avg_first_response_time: 0,
+            avg_reply_time: 0,
+            resolved_conversations_count: 0
+          )
+        end
+      end
+    end
+
+    context 'when there are labeled conversations with metrics' do
+      before do
+        travel_to(Time.zone.today) do
+          user = create(:user, account: account)
+          inbox = create(:inbox, account: account)
+          create(:inbox_member, user: user, inbox: inbox)
+
+          gravatar_url = 'https://www.gravatar.com'
+          stub_request(:get, /#{gravatar_url}.*/).to_return(status: 404)
+
+          perform_enqueued_jobs do
+            # Create conversations with label_1
+            3.times do
+              conversation = create(:conversation, account: account,
+                                                   inbox: inbox, assignee: user,
+                                                   created_at: Time.zone.today)
+              create_list(:message, 2, message_type: 'outgoing',
+                                       account: account, inbox: inbox,
+                                       conversation: conversation,
+                                       created_at: Time.zone.today + 1.hour)
+              create_list(:message, 1, message_type: 'incoming',
+                                       account: account, inbox: inbox,
+                                       conversation: conversation,
+                                       created_at: Time.zone.today + 2.hours)
+              conversation.update_labels('label_1')
+              conversation.label_list
+              conversation.save!
+            end
+
+            # Create conversations with label_2
+            2.times do
+              conversation = create(:conversation, account: account,
+                                                   inbox: inbox, assignee: user,
+                                                   created_at: Time.zone.today)
+              create_list(:message, 1, message_type: 'outgoing',
+                                       account: account, inbox: inbox,
+                                       conversation: conversation,
+                                       created_at: Time.zone.today + 1.hour)
+              conversation.update_labels('label_2')
+              conversation.label_list
+              conversation.save!
+            end
+
+            # Resolve some conversations
+            conversations_to_resolve = account.conversations.first(2)
+            conversations_to_resolve.each(&:toggle_status)
+
+            # Create some reporting events
+            account.conversations.reload.each_with_index do |conv, idx|
+              # First response times
+              create(:reporting_event,
+                     account: account,
+                     conversation: conv,
+                     name: 'first_response',
+                     value: (30 + (idx * 10)) * 60,
+                     value_in_business_hours: (20 + (idx * 5)) * 60,
+                     created_at: Time.zone.today)
+
+              # Reply times
+              create(:reporting_event,
+                     account: account,
+                     conversation: conv,
+                     name: 'reply',
+                     value: (15 + (idx * 5)) * 60,
+                     value_in_business_hours: (10 + (idx * 3)) * 60,
+                     created_at: Time.zone.today)
+
+              # Resolution times for resolved conversations
+              next unless conv.resolved?
+
+              create(:reporting_event,
+                     account: account,
+                     conversation: conv,
+                     name: 'conversation_resolved',
+                     value: (60 + (idx * 30)) * 60,
+                     value_in_business_hours: (45 + (idx * 20)) * 60,
+                     created_at: Time.zone.today)
+            end
+          end
+        end
+      end
+
+      context 'when business hours is disabled' do
+        let(:business_hours) { false }
+
+        it 'returns correct label stats using regular values' do
+          report = builder.build
+
+          expect(report.length).to eq(3)
+
+          label_1_report = report.find { |r| r[:name] == 'label_1' }
+          label_2_report = report.find { |r| r[:name] == 'label_2' }
+          label_3_report = report.find { |r| r[:name] == 'label_3' }
+
+          expect(label_1_report).to include(
+            conversations_count: 3,
+            avg_first_response_time: be > 0,
+            avg_reply_time: be > 0
+          )
+
+          expect(label_2_report).to include(
+            conversations_count: 2,
+            avg_first_response_time: be > 0,
+            avg_reply_time: be > 0
+          )
+
+          expect(label_3_report).to include(
+            conversations_count: 0,
+            avg_first_response_time: 0,
+            avg_reply_time: 0
+          )
+        end
+      end
+
+      context 'when business hours is enabled' do
+        let(:business_hours) { true }
+
+        it 'returns correct label stats using business hours values' do
+          report = builder.build
+
+          expect(report.length).to eq(3)
+
+          label_1_report = report.find { |r| r[:name] == 'label_1' }
+          label_2_report = report.find { |r| r[:name] == 'label_2' }
+
+          expect(label_1_report[:conversations_count]).to eq(3)
+          expect(label_1_report[:avg_first_response_time]).to be > 0
+          expect(label_1_report[:avg_reply_time]).to be > 0
+
+          expect(label_2_report[:conversations_count]).to eq(2)
+          expect(label_2_report[:avg_first_response_time]).to be > 0
+          expect(label_2_report[:avg_reply_time]).to be > 0
+        end
+      end
+    end
+
+    context 'when filtering by date range' do
+      let(:business_hours) { false }
+
+      before do
+        travel_to(Time.zone.today) do
+          user = create(:user, account: account)
+          inbox = create(:inbox, account: account)
+          create(:inbox_member, user: user, inbox: inbox)
+
+          gravatar_url = 'https://www.gravatar.com'
+          stub_request(:get, /#{gravatar_url}.*/).to_return(status: 404)
+
+          perform_enqueued_jobs do
+            # Conversation within range
+            conversation_in_range = create(:conversation, account: account,
+                                                          inbox: inbox, assignee: user,
+                                                          created_at: 2.days.ago)
+            conversation_in_range.update_labels('label_1')
+            conversation_in_range.label_list
+            conversation_in_range.save!
+
+            create(:reporting_event,
+                   account: account,
+                   conversation: conversation_in_range,
+                   name: 'first_response',
+                   value: 1800,
+                   created_at: 2.days.ago)
+
+            # Conversation outside range (too old)
+            conversation_out_of_range = create(:conversation, account: account,
+                                                              inbox: inbox, assignee: user,
+                                                              created_at: 1.week.ago)
+            conversation_out_of_range.update_labels('label_1')
+            conversation_out_of_range.label_list
+            conversation_out_of_range.save!
+
+            create(:reporting_event,
+                   account: account,
+                   conversation: conversation_out_of_range,
+                   name: 'first_response',
+                   value: 3600,
+                   created_at: 1.week.ago)
+          end
+        end
+      end
+
+      it 'only includes conversations within the date range' do
+        report = builder.build
+
+        expect(report.length).to eq(3)
+
+        label_1_report = report.find { |r| r[:name] == 'label_1' }
+        expect(label_1_report).not_to be_nil
+        expect(label_1_report[:conversations_count]).to eq(1)
+        expect(label_1_report[:avg_first_response_time]).to eq(1800.0)
+      end
+    end
+
+    context 'with business hours parameter' do
+      let(:business_hours) { 'true' }
+
+      before do
+        travel_to(Time.zone.today) do
+          user = create(:user, account: account)
+          inbox = create(:inbox, account: account)
+          create(:inbox_member, user: user, inbox: inbox)
+
+          gravatar_url = 'https://www.gravatar.com'
+          stub_request(:get, /#{gravatar_url}.*/).to_return(status: 404)
+
+          perform_enqueued_jobs do
+            conversation = create(:conversation, account: account,
+                                                 inbox: inbox, assignee: user,
+                                                 created_at: Time.zone.today)
+            conversation.update_labels('label_1')
+            conversation.label_list
+            conversation.save!
+
+            create(:reporting_event,
+                   account: account,
+                   conversation: conversation,
+                   name: 'first_response',
+                   value: 3600,
+                   value_in_business_hours: 1800,
+                   created_at: Time.zone.today)
+          end
+        end
+      end
+
+      it 'properly casts string "true" to boolean and uses business hours values' do
+        report = builder.build
+
+        expect(report.length).to eq(3)
+
+        label_1_report = report.find { |r| r[:name] == 'label_1' }
+        expect(label_1_report).not_to be_nil
+        expect(label_1_report[:avg_first_response_time]).to eq(1800.0)
+      end
+    end
+  end
+end