diff --git a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
index 6afa86e..de0db1a 100644
--- a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
@@ -339,7 +339,7 @@
 		exchange_rate_map, net_rate_map = get_purchase_document_details(self)
 
 		for d in self.get("items"):
-			if d.item_code in stock_items and flt(d.valuation_rate) and flt(d.qty):
+			if d.item_code in stock_items and flt(d.qty) and (flt(d.valuation_rate) or self.is_return):
 				if warehouse_account.get(d.warehouse):
 					stock_value_diff = frappe.db.get_value(
 						"Stock Ledger Entry",