diff --git a/frontend/src/admin-next/lib/utils.ts b/frontend/src/admin-next/lib/utils.ts
new file mode 100644
index 00000000..2b189fd7
--- /dev/null
+++ b/frontend/src/admin-next/lib/utils.ts
@@ -0,0 +1,10 @@
+import { clsx, type ClassValue } from 'clsx'
+import { twMerge } from 'tailwind-merge'
+
+export function cn(...inputs: ClassValue[]) {
+  return twMerge(clsx(inputs))
+}
+
+export function formatNumber(value: number | null | undefined) {
+  return Number(value || 0).toLocaleString()
+}