Perhaps query is not returning any records , use executeBatch method

Query returns 0 records, in that case execute will not be called

• Ensure that the test data meets the criteria specified in the start method. • Verify that the query in the start method is correctly formed and returns records. • Include Test.startTest() and Test.stopTest() in your test method to simulate asynchronous execution. • Adjust batch size and ensure compliance with governor limits.

May be the data we're preparing in testsetup method isn't getting queried in Start method and execute has nothing to process so it's not getting covered.

May be not returning anything