diff --git a/product_abc_classification/models/abc_classification_profile.py b/product_abc_classification/models/abc_classification_profile.py
index 996186af797..7a7ef7da7a3 100644
--- a/product_abc_classification/models/abc_classification_profile.py
+++ b/product_abc_classification/models/abc_classification_profile.py
@@ -18,7 +18,7 @@ class AbcClassificationProfile(models.Model):
         comodel_name="abc.classification.level", inverse_name="profile_id"
     )
     profile_type = fields.Selection(
-        selection=[],
+        selection=[("manual", "Manual")],
         string="Type of ABC classification",
         index=True,
         required=True,
@@ -73,7 +73,26 @@ def _check_levels(self):
                 )
 
     def _compute_abc_classification(self):
-        raise NotImplementedError()
+        ProductClassification = self.env["abc.classification.product.level"]
+        for profile in self:
+            default_level = profile.level_ids[0]
+            profile_products = profile.product_variant_ids
+            classified_products = ProductClassification.search(
+                [("profile_id", "=", profile.id)]
+            ).mapped("product_id")
+            missing_classification = profile_products - classified_products
+            vals_list = []
+            for product in missing_classification:
+                vals_list.append(
+                    {
+                        "product_id": product.id,
+                        "profile_id": profile.id,
+                        "manual_level_id": default_level.id,
+                    }
+                )
+            if vals_list:
+                ProductClassification.create(vals_list)
+        return True
 
     @api.depends("product_variant_ids")
     def _compute_product_count(self):
diff --git a/product_abc_classification/tests/__init__.py b/product_abc_classification/tests/__init__.py
index 8292c06ca32..644a77664ca 100644
--- a/product_abc_classification/tests/__init__.py
+++ b/product_abc_classification/tests/__init__.py
@@ -1,3 +1,4 @@
 from . import test_abc_classification_product_level
 from . import test_abc_classification_profile
+from . import test_abc_classification_manual_profile
 from . import test_product
diff --git a/product_abc_classification/tests/test_abc_classification_manual_profile.py b/product_abc_classification/tests/test_abc_classification_manual_profile.py
new file mode 100644
index 00000000000..e042018879d
--- /dev/null
+++ b/product_abc_classification/tests/test_abc_classification_manual_profile.py
@@ -0,0 +1,28 @@
+# Copyright 2025 ForgeFlow
+# License AGPL-3.0 or later (http://www.gnu.org/licenses/agpl).
+
+from .common import ABCClassificationLevelCase
+
+
+class TestABCClassificationProductLevel(ABCClassificationLevelCase):
+    @classmethod
+    def setUpClass(cls):
+        super().setUpClass()
+        cls.product_template.abc_classification_profile_ids = cls.classification_profile
+
+    def test_abc_classification_manual_profile(self):
+        """
+        Test case:
+            Execute ABC classification compute for manual (default) profile
+        Expected result:
+            A instance is created with:
+             * the manual_level_id and level_id set
+             * computed_level_id is not set
+
+        """
+        self.classification_profile._compute_abc_classification()
+        level = self.product_product.abc_classification_product_level_ids
+        self.assertTrue(level)
+        self.assertEqual(level.manual_level_id, self.classification_level_a)
+        self.assertEqual(level.level_id, self.classification_level_a)
+        self.assertFalse(level.computed_level_id)