#Set Variables
 $SiteURL = "https://yourdomain.sharepoint.com/sites/yoursite/"
 $ListName = "yourlibrary" 
      
 #Connect to PnP Online
 Connect-PnPOnline -Url $SiteURL -Credentials (Get-Credential)
 
#Get all list items in batches
 $ListItems = Get-PnPListItem -List $ListName -PageSize 500 
 #Iterate through each list item
 ForEach($ListItem in $ListItems)
 {
     #Check if the Item has unique permissions
     $HasUniquePermissions = Get-PnPProperty -ClientObject $ListItem -Property "HasUniqueRoleAssignments"
     If($HasUniquePermissions)
     {}
     Else
     {
	Write-Host "ID : "$listItem.ID "is inhering Permissions from its Parent" 
     }
 }