diff --git a/app/crud/crud_dashboard.py b/app/crud/crud_dashboard.py
new file mode 100644
index 0000000..acdc85a
--- /dev/null
+++ b/app/crud/crud_dashboard.py
@@ -0,0 +1,250 @@
+from typing import Dict, List, Optional, Tuple
+from sqlalchemy import func
+from sqlalchemy.orm import Session
+
+from app.models.item import Category, Item, InventoryTransaction
+
+
+def get_item_count(db: Session) -> Tuple[int, Dict[str, int]]:
+    """
+    Get the total count of items and breakdown by category
+    
+    Args:
+        db: Database session
+        
+    Returns:
+        Tuple containing total count and dictionary of counts by category
+    """
+    # Get total item count
+    total_count = db.query(func.count(Item.id)).scalar() or 0
+    
+    # Get count by category
+    category_counts = {}
+    
+    # Query for items grouped by category
+    category_query = (
+        db.query(
+            Category.name,
+            func.count(Item.id)
+        )
+        .outerjoin(Item, Category.id == Item.category_id)
+        .group_by(Category.id)
+        .all()
+    )
+    
+    # Build the category counts dictionary
+    for category_name, count in category_query:
+        category_counts[category_name] = count
+    
+    # Count items with no category
+    no_category_count = (
+        db.query(func.count(Item.id))
+        .filter(Item.category_id.is_(None))
+        .scalar()
+    ) or 0
+    
+    if no_category_count > 0:
+        category_counts["Uncategorized"] = no_category_count
+        
+    return total_count, category_counts
+
+
+def get_category_count(db: Session) -> int:
+    """
+    Get the total count of categories
+    
+    Args:
+        db: Database session
+        
+    Returns:
+        Total number of categories
+    """
+    return db.query(func.count(Category.id)).scalar() or 0
+
+
+def get_inventory_value(db: Session) -> Tuple[float, Dict[str, float]]:
+    """
+    Get the total value of inventory and breakdown by category
+    
+    Args:
+        db: Database session
+        
+    Returns:
+        Tuple containing total value and dictionary of values by category
+    """
+    # Query to calculate total inventory value
+    total_value_query = (
+        db.query(func.sum(Item.quantity * Item.price))
+        .filter(Item.price.isnot(None))
+        .scalar()
+    )
+    total_value = float(total_value_query or 0)
+    
+    # Query to calculate value by category
+    category_values = {}
+    
+    # Get value by category
+    category_value_query = (
+        db.query(
+            Category.name,
+            func.sum(Item.quantity * Item.price)
+        )
+        .outerjoin(Item, Category.id == Item.category_id)
+        .filter(Item.price.isnot(None))
+        .group_by(Category.id)
+        .all()
+    )
+    
+    # Build the category values dictionary
+    for category_name, value in category_value_query:
+        if value is not None:
+            category_values[category_name] = float(value)
+    
+    # Calculate value for items with no category
+    no_category_value = (
+        db.query(func.sum(Item.quantity * Item.price))
+        .filter(Item.category_id.is_(None), Item.price.isnot(None))
+        .scalar()
+    )
+    
+    if no_category_value:
+        category_values["Uncategorized"] = float(no_category_value)
+        
+    return total_value, category_values
+
+
+def get_low_stock_items(db: Session, threshold: int = 10) -> Tuple[int, List[Dict]]:
+    """
+    Get items with stock below the specified threshold
+    
+    Args:
+        db: Database session
+        threshold: Stock level threshold
+        
+    Returns:
+        Tuple containing count of low stock items and list of basic item information
+    """
+    # Query for low stock items
+    low_stock_query = (
+        db.query(Item)
+        .filter(Item.quantity < threshold)
+        .order_by(Item.quantity)
+        .all()
+    )
+    
+    low_stock_count = len(low_stock_query)
+    
+    # Format the results
+    low_stock_items = [
+        {
+            "id": item.id,
+            "name": item.name,
+            "quantity": item.quantity,
+            "category": item.category.name if item.category else "Uncategorized"
+        }
+        for item in low_stock_query
+    ]
+    
+    return low_stock_count, low_stock_items
+
+
+def get_recent_transactions(db: Session, limit: int = 5) -> Tuple[int, List[Dict]]:
+    """
+    Get the most recent inventory transactions
+    
+    Args:
+        db: Database session
+        limit: Maximum number of transactions to return
+        
+    Returns:
+        Tuple containing count of transactions and list of transaction information
+    """
+    # Query for recent transactions
+    transactions_query = (
+        db.query(InventoryTransaction, Item.name.label("item_name"))
+        .join(Item, InventoryTransaction.item_id == Item.id)
+        .order_by(InventoryTransaction.timestamp.desc())
+        .limit(limit)
+        .all()
+    )
+    
+    transaction_count = len(transactions_query)
+    
+    # Format the results
+    transactions = [
+        {
+            "id": transaction.InventoryTransaction.id,
+            "item_id": transaction.InventoryTransaction.item_id,
+            "item_name": transaction.item_name,
+            "quantity_change": transaction.InventoryTransaction.quantity_change,
+            "transaction_type": transaction.InventoryTransaction.transaction_type,
+            "timestamp": transaction.InventoryTransaction.timestamp.isoformat()
+        }
+        for transaction in transactions_query
+    ]
+    
+    return transaction_count, transactions
+
+
+def get_dashboard_statistics(
+    db: Session, include_value: bool = True, 
+    include_low_stock: bool = True, low_stock_threshold: int = 10,
+    include_transactions: bool = True, transaction_limit: int = 5
+) -> Dict:
+    """
+    Get all dashboard statistics
+    
+    Args:
+        db: Database session
+        include_value: Whether to include inventory value calculations
+        include_low_stock: Whether to include low stock information
+        low_stock_threshold: Threshold for low stock items
+        include_transactions: Whether to include recent transactions
+        transaction_limit: Maximum number of transactions to include
+        
+    Returns:
+        Dictionary containing all requested dashboard statistics
+    """
+    # Get item counts
+    total_items, items_by_category = get_item_count(db)
+    
+    # Get category count
+    total_categories = get_category_count(db)
+    
+    # Initialize the result dictionary
+    result = {
+        "item_count": {
+            "total": total_items,
+            "by_category": items_by_category
+        },
+        "category_count": {
+            "total": total_categories
+        }
+    }
+    
+    # Add inventory value if requested
+    if include_value:
+        total_value, value_by_category = get_inventory_value(db)
+        result["inventory_value"] = {
+            "total": total_value,
+            "by_category": value_by_category
+        }
+        
+    # Add low stock information if requested
+    if include_low_stock:
+        low_stock_count, low_stock_items = get_low_stock_items(db, low_stock_threshold)
+        result["low_stock_items"] = {
+            "count": low_stock_count,
+            "threshold": low_stock_threshold,
+            "items": low_stock_items
+        }
+        
+    # Add recent transactions if requested
+    if include_transactions:
+        transaction_count, transactions = get_recent_transactions(db, transaction_limit)
+        result["recent_transactions"] = {
+            "count": transaction_count,
+            "transactions": transactions
+        }
+        
+    return result
\ No newline at end of file
diff --git a/app/schemas/dashboard.py b/app/schemas/dashboard.py
new file mode 100644
index 0000000..c92170d
--- /dev/null
+++ b/app/schemas/dashboard.py
@@ -0,0 +1,63 @@
+from pydantic import BaseModel, Field
+from typing import Dict, List, Optional
+
+
+class ItemCount(BaseModel):
+    """Count of items in the inventory"""
+    total: int = Field(..., description="Total number of items", example=100)
+    by_category: Dict[str, int] = Field(
+        ..., 
+        description="Count of items by category",
+        example={"Electronics": 45, "Books": 55}
+    )
+
+
+class CategoryCount(BaseModel):
+    """Count of categories in the inventory"""
+    total: int = Field(..., description="Total number of categories", example=5)
+
+
+class InventoryValue(BaseModel):
+    """Total value of inventory"""
+    total: float = Field(..., description="Total value of all items", example=10500.75)
+    by_category: Dict[str, float] = Field(
+        ...,
+        description="Total value by category",
+        example={"Electronics": 8000.50, "Books": 2500.25}
+    )
+
+
+class LowStockItems(BaseModel):
+    """Information about low stock items"""
+    count: int = Field(..., description="Number of items with low stock", example=3)
+    threshold: int = Field(..., description="Threshold used for low stock", example=10)
+    items: List[Dict[str, str]] = Field(
+        ...,
+        description="Basic information about low stock items",
+        example=[
+            {"id": 1, "name": "Laptop", "quantity": 5},
+            {"id": 2, "name": "Monitor", "quantity": 8},
+        ]
+    )
+
+
+class RecentTransactions(BaseModel):
+    """Recent inventory transactions"""
+    count: int = Field(..., description="Number of recent transactions", example=5)
+    transactions: List[Dict[str, str]] = Field(
+        ...,
+        description="Basic information about recent transactions",
+        example=[
+            {"id": 1, "item_name": "Laptop", "quantity_change": 10, "type": "addition"},
+            {"id": 2, "item_name": "Monitor", "quantity_change": -2, "type": "removal"},
+        ]
+    )
+
+
+class DashboardStatistics(BaseModel):
+    """Complete dashboard statistics"""
+    item_count: ItemCount
+    category_count: CategoryCount
+    inventory_value: Optional[InventoryValue] = None
+    low_stock_items: Optional[LowStockItems] = None
+    recent_transactions: Optional[RecentTransactions] = None
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