diff --git a/src/etools/applications/reports/renderers.py b/src/etools/applications/reports/renderers.py
index c7e77f7fa3..b140217498 100644
--- a/src/etools/applications/reports/renderers.py
+++ b/src/etools/applications/reports/renderers.py
@@ -41,8 +41,19 @@ def export_set(self, formatted, headers):
                     if is_lowerresult or isinstance(record[key], LowerResult):
                         is_lowerresult = True
                         if key == "Result":
-                            result_previous = record_previous[key]
-                            if isinstance(result_previous, LowerResult):
+                            # Ensure record_previous is valid and has the key
+                            if record_previous and key in record_previous:
+                                result_previous = record_previous[key]
+                            else:
+                                result_previous = None
+
+                            # Check both result_previous and record[key] before accessing .pk
+                            if (
+                                isinstance(result_previous, LowerResult) and
+                                isinstance(record[key], LowerResult) and
+                                result_previous is not None and
+                                record[key] is not None
+                            ):
                                 if result_previous.pk == record[key].pk:
                                     # merge cells
                                     row_previous[i].merge(row[i])