diff --git a/src/utils/formatter.js b/src/utils/formatter.js
new file mode 100644
index 000000000..2d5c6225f
--- /dev/null
+++ b/src/utils/formatter.js
@@ -0,0 +1,24 @@
+// utils/formatter.js
+
+// Data formatting utility
+class Formatter {
+    static formatCurrency(amount, currency = 'USD') {
+        return new Intl.NumberFormat('en-US', {
+            style: 'currency',
+            currency: currency,
+        }).format(amount);
+    }
+
+    static formatDate(date) {
+        return new Intl.DateTimeFormat('en-US').format(new Date(date));
+    }
+
+    static formatResponse(data) {
+        return {
+            success: true,
+            data: data,
+        };
+    }
+}
+
+module.exports = Formatter;