Case
Teaching Notes
Supplementary Resources
Abstract
GaganNath and Associate (GA) is a trading business with distribution rights for leading products of major companies. Mukesh Gupta, managing director of GA, has exhausted potential sources to finance working capital and is under pressure to increase the efficiency of the business in order to release capital necessary to finance future growth of the business. However, having limited influence on the upstream and downstream supply chain partners, he is unsure of how to meet the twin objectives of regaining control of the business and financing its growth. The case offers the opportunity for students to understand the challenges that small family-run businesses face and how to deal with those challenges within the given financial constraints.
This case was prepared for inclusion in Sage Business Cases primarily as a basis for classroom discussion or self-study, and is not meant to illustrate either effective or ineffective management styles. Nothing herein shall be deemed to be an endorsement of any kind. This case is for scholarly, educational, or personal use only within your university, and cannot be forwarded outside the university or used for other commercial purposes.
2024 Sage Publications, Inc. All Rights Reserved
Resources
Table 1. Procurement Cycle: Order-to-Delivery and Invoice-to-Payment Subcycles for GA | |||||
---|---|---|---|---|---|
Order-to-delivery From: Retailer To: Dealer (GA) | Invoice-to-payment/cash From: Dealer (GA) To: Retailer | ||||
Process element | Transaction type | Transaction time | Process element | Transaction type | Transaction time |
Trigger payment for previously delivered invoice/order (as per the credit policy of dealer) | T-Dealer | ||||
Initiate order through order booking | D-R-Arc | Receive cheque against previously delivered outstanding order | D-R-Arc | ||
Trigger invoice | D-Trigger | Retailer arrange fund in their FSP account | R-FSP Arc | ||
Process Order | D-Loop | Process payment (FSP releases payment/Send confirmation to Retailer & FSP of Dealer sends confirmation to dealer | D-FSP-R-Arc | ||
Trigger shipment | D-Trigger | Close previous outstanding order/payment | |||
Process shipment | D-Loop | ||||
Deliver product/Receive Product | D-R-Arc | Deliver invoice/Trigger a match/Deliver post-dated cheque | D-R-Arc/T-R/R-D-Arc |
Note: D stands for dealer; R stands for retailer; FSP stands for Financial Service Provider; S stands for supplier
Table 2. Order Fulfilment Cycle: Order-to-Stock and Invoice-to-Cash Subcycles for GA | |||||
---|---|---|---|---|---|
Order/invoice-to-stock From: Dealer (GA) To: Supplier ( leading Ayurveda company) | Invoice-to-cash From: Supplier (leading Ayurveda company) To: Dealer (GA) | ||||
Process element | Transaction type | Transaction time | Process element | Transaction type | Transaction time |
Request for billing/Receipt of invoice | D-S-Arc | Trigger invoice/Send invoice | S-Trigger/S-D-Arc | ||
Process Order | S-Loop | ||||
Trigger shipment/Process shipment through local stockist | S-Trigger/S-Loop | ||||
Deliver product (Gradual replenishment model, VMI) | S-D-Arc | ||||
Receive product | D-Loop | Trigger a match | D-Trigger | ||
Supplier trigger payment (Supplier places the advance cheque lying with them with FSP & send information to dealer | S-Trigger/S-D-Arc | ||||
Dealer arrange funds in FSP account | D-FSP-Arc | ||||
Process payment (FSP releases payment/Send confirmation to Dealer & FSP of Supplier sends confirmation to supplier | S-FSP-D-Arc | ||||
Close order | S-Trigger |
Note: D stands for dealer; R stands for retailer; FSP stands for financial service provider; S stands for supplier
Table 3. GA Business Profile on Selected Performance Parameters | |||||
---|---|---|---|---|---|
Leading Ayurveda company | Leading food products company | Leading confectionery company | Leading beverage company | Leading body care company | |
Number of retailers served | 257 | 445 | 242 | 163 | 567 |
Average selling price (in INR) | 97.10 | 88.03 | 61.87 | 15.18 | 88.60 |
Average margin per unit in INR (based on weekly data) | 8.13 | 5.17 | 3.85 | 0.82 | 4.22 |
Average margin per unit (as % of sales) | 8.37 | 5.87 | 6.22 | 5.43 | 5.00 |
Average purchase price per unit (in INR) | 88.97 | 82.86 | 58.02 | 14.36 | 84.37 |
Sales profiling of customers (in terms of values of sales) | |||||
≥ INR 10 million | 0 | 0 | 0 | 0 | 0 |
≥ INR 1.5 million, < INR 10 million | 2 | 1 | 0 | 0 | 0 |
≥ INR 0.5 million, < INR 1.5 million | 4 | 2 | 0 | 0 | 2 |
≥ INR 0.1 million, < INR 0.5 million | 14 | 31 | 3 | 0 | 30 |
≥ INR 0.05 million, < INR 0.01 million | 23 | 35 | 4 | 0 | 32 |
≥ INR 0.025 million, < INR 0.05 million | 38 | 79 | 9 | 3 | 70 |
< INR 0.025 million | 174 | 297 | 226 | 160 | 433 |
Total number of retailers served | 257 | 445 | 242 | 163 | 567 |
Profile of customers (location wise) | |||||
Number of locations with ≥ 50 retailers | 1 | 3 | 0 | 0 | 0 |
Number of locations with < 50 and ≥20 retailers | 2 | 4 | 1 | 2 | 8 |
Number of locations with < 20 and ≥ 10 retailers | 5 | 5 | 5 | 1 | 9 |
Number of locations with < 10 and ≥ 5 retailers | 5 | 5 | 10 | 3 | 16 |
Number of locations with < 5 and ≥ 2 retailers | 8 | 11 | 20 | 16 | 29 |
Number of locations with 1 retailer | 23 | 23 | 23 | 20 | 30 |
Total number of retailers served | 257 | 445 | 242 | 163 | 567 |
Table 4. Descriptive Statistics of Weekly Purchase, Sales, and Average Inventory at GA | |||||
---|---|---|---|---|---|
Leading Ayurveda company products | Leading food products company products | Leading confectionery company products | Leading beverage company products | Leading body care company products | |
Weekly purchase (in INR million) | |||||
Average | 1.01 | 0.44 | 0.08 | 0.05 | 0.26 |
S.D. | 0.95 | 0.17 | 0.05 | 0.11 | 0.16 |
Minimum | 0.00 | 0.00 | 0.00 | 0.01 | 0.00 |
Maximum | 3.62 | 0.72 | 0.19 | 0.45 | 0.71 |
Weekly sales (in INR million) | |||||
Average | 0.84 | 0.46 | 0.06 | 0.05 | 0.27 |
S.D. | 0.48 | 0.16 | 0.05 | 0.09 | 0.12 |
Minimum | 0.00 | 0.05 | 0.01 | 0.00 | 0.10 |
Maximum | 1.80 | 0.87 | 0.26 | 0.44 | 0.66 |
Weekly average inventory (in INR million) | |||||
Average | 4.21 | 0.71 | 0.13 | 0.17 | 0.66 |
S.D. | 1.54 | 0.26 | 0.06 | 0.06 | 0.08 |
Minimum | 0.47 | 0.10 | 0.04 | 0.00 | 0.50 |
Maximum | 8.46 | 1.11 | 0.33 | 0.30 | 0.82 |
Table 5. Balance Sheet of GA (in INR million) | ||
---|---|---|
Year 1a | Year 2 | |
Application of funds | ||
Non-current Assets | ||
Gross Fixed Asset | 33.90 | 38.85 |
Less Accumulated Depreciation | 2.00 | 2.50 |
Net Fixed Asset | 31.90 | 36.36 |
Investments | 7.52 | 1.92 |
Security Deposit | 1.56 | 1.25 |
Total Non-current Assets | 40.98 | 39.53 |
Current Assets | ||
Inventory | 5.14 | 14.37 |
Sundry Debtors | 39.28 | 20.03 |
Cash and cash equivalent | 1.53 | 0.68 |
Advances | 19.23 | 0.00 |
Advance Tax | 0.47 | 0.03 |
Other current assets | 0.08 | 0.10 |
Total Current Assets | 65.73 | 35.21 |
Total Application of Funds | 106.71 | 74.74 |
Sources of Funds | ||
Capital | 34.45 | 37.50 |
Secured Loan (including cash credit facility) | 33.50 | 20.26 |
Unsecured Loan | 39.60 | 6.97 |
Current liabilities | 0.00 | 0.00 |
Sundry Creditors | -2.60 | -0.41 |
Payables | 1.76 | 3.07 |
Other current liability | 0.00 | 7.35 |
Total current liabilities | -0.84 | 10.01 |
Total Sources of Funds | 106.71 | 74.74 |
a Most recent year
Table 6. Income Statement of GA (in INR million) | ||
---|---|---|
Year 1a | Year 2 | |
Income | ||
Gross sales | 200.00 | 160.01 |
Less discounts | 0.00 | 0.07 |
Net sales | 200.00 | 159.93 |
Schemes/Rebates | 9.95 | 7.32 |
Total Income | 209.95 | 167.25 |
Expenses | ||
Purchases | 181.96 | 148.92 |
Decrease in stock | 7.36 | 1.32 |
Freight expense | 2.64 | 1.95 |
Other operating expense | 6.07 | 3.31 |
EBDITA | 11.92 | 11.75 |
Depreciation | 2.00 | 2.50 |
EBIT | 9.92 | 9.25 |
Financial expense | 5.59 | 2.17 |
Other income/(losses) | 0.73 | -1.91 |
PBT | 5.06 | 5.17 |
Tax | 0.00 | 0.00 |
PAT transferred to BS | 5.06 | 5.17 |
a Most recent year
The x-axis represents the week ranging from week 13 to week 53 with bi-weekly increments. The y-axis represents the values for the weekly purchase, sales, and inventory ranging from 1,000,000 to 9,000,000 in increments of 1,000,000. The details shown in the chart are tabulated below.
Week | Weekly Purchase (Amount) | Weekly Sales (Amount) | Average Inventory (Rs.) |
13 | 947413.75 | 3062.86 | 472238.8257 |
14 | 3617721.13 | 808031.26 | 2379919.857 |
15 | 296987.41 | 871273.22 | 3556939.191 |
16 | 938537.71 | 863738.43 | 3376394.333 |
17 | 840343.59 | 1525365.77 | 3162974.063 |
18 | 1135573.85 | 1334217.45 | 2816298.018 |
19 | 522299.24 | 1007766.13 | 2551315.398 |
20 | 480709.46 | 1359866.49 | 1946622.353 |
21 | 1620763.32 | 1475171.94 | 1673178.269 |
22 | 1061546 | 758745.49 | 1971706.517 |
23 | 1433925.34 | 526111.07 | 2619855.261 |
24 | 817575.08 | 1803397.18 | 2658003.367 |
25 | 2912779.82 | 1037997.78 | 3196509.108 |
26 | 710954.09 | 1550882.88 | 3828331.339 |
27 | 1741866.63 | 1374579.29 | 3717571.212 |
28 | 617778.09 | 1070966.81 | 3756229.912 |
29 | 2696392.57 | 1677547.97 | 4137046.558 |
30 | 0 | 346616.52 | 4546403.069 |
31 | 603250.03 | 910578.99 | 4262231.924 |
32 | 874229.22 | 417531.18 | 4382700.36 |
33 | 0 | 768074.75 | 4267917.403 |
34 | 516194.45 | 185905.63 | 4082040.929 |
35 | 559936.81 | 247141.03 | 4419339.695 |
36 | 0 | 315481.73 | 4438440.187 |
37 | 645494.9 | 460418.04 | 4399825.076 |
38 | 890365.85 | 305961 | 4810040.77 |
39 | 271304.77 | 154995.25 | 5175695.641 |
40 | 380901.32 | 614685.99 | 5142882.873 |
41 | 0 | 206121.78 | 4950395.096 |
42 | 563448.54 | 434092.28 | 4933749.466 |
43 | 494159.56 | 276910.38 | 5131174.75 |
44 | 1054057.98 | 647954.09 | 5473187.674 |
45 | 0 | 795916.05 | 5325981.656 |
46 | 912699.4 | 1013585.79 | 4984646.746 |
47 | 574342.14 | 1004796.49 | 4832790.899 |
48 | 2686416.58 | 1228296.96 | 5464051.49 |
49 | 0 | 483072.55 | 6107089.234 |
50 | 1243919.02 | 1501519.1 | 5858006.155 |
51 | 2572954.67 | 1340498.92 | 6440082.695 |
52 | 582804.04 | 877800.6 | 7044022.551 |
53 | 3581835.31 | 749799.5 | 8463228.803 |
Figure 1. Weekly Purchase, Sales, and Average Inventory for Leading Ayurveda Company Products (in INR)
The x-axis represents the week ranging from week 1 to week 53 with bi-weekly increments. The y-axis represents the values for the weekly purchase, sales, and average inventory ranging from 200,000 to 1,200,000 in increments of 200,000. The details shown in the chart are tabulated below.
Week | Weekly Purchase (Amount) | Weekly Sales (Amount) | Average Inventory (Rs.) |
1 | 518102.67 | 606681.07 | 514352.6854 |
2 | 486281.9 | 510952.51 | 492036.7116 |
3 | 593168.37 | 544846.25 | 535964.8219 |
4 | 450708.93 | 425504.99 | 601962.4460 |
5 | 398405.1 | 476855.58 | 602521.2367 |
6 | 223524.71 | 426777.26 | 488907.8924 |
7 | 668244.7 | 498625.32 | 499525.3172 |
8 | 491607.36 | 351026.45 | 680104.1824 |
9 | 564681.41 | 471532.21 | 822200.5457 |
10 | 306554.4 | 617998.77 | 745822.1583 |
11 | 563209.5 | 416772.98 | 694228.9128 |
12 | 557781.92 | 386649.29 | 877004.1019 |
13 | 429480.54 | 574532.71 | 918754.4805 |
14 | 297803 | 324035.9 | 859930.9492 |
15 | 583021.23 | 486342.33 | 918769.5204 |
16 | 540783.81 | 401789.13 | 1061894.0405 |
17 | 288530.91 | 647689.75 | 982743.0327 |
18 | 629366.73 | 510076.38 | 898167.0622 |
19 | 512607.98 | 574792.83 | 959726.8067 |
20 | 466185.68 | 542358.96 | 924532.5172 |
21 | 572122.12 | 708681.69 | 856245.4534 |
22 | 651437.14 | 498748.94 | 901340.7261 |
23 | 296866.22 | 335269.41 | 984141.2993 |
24 | 717829.06 | 866775.5 | 926668.9478 |
25 | 438602.19 | 354149.3 | 931157.0556 |
26 | 456713.89 | 763998.81 | 855508.3171 |
27 | 426936.99 | 555895.43 | 679772.9272 |
28 | 597152.12 | 519522.21 | 687485.8050 |
29 | 436637.53 | 500301.23 | 726647.2388 |
30 | 325842.02 | 244443.11 | 768448.1383 |
31 | 605902.16 | 633836.35 | 830622.8765 |
32 | 296585.71 | 384227.3 | 801399.0171 |
33 | 669320.73 | 704406.69 | 772397.3751 |
34 | 553826.48 | 480773.52 | 828762.8303 |
35 | 594844.53 | 577343.38 | 907011.2981 |
36 | 2037.6 | 445290.01 | 725274.5812 |
37 | 513288.98 | 462068.26 | 556785.2685 |
38 | 207698.45 | 507662.66 | 462373.7164 |
39 | 255233.03 | 388837.71 | 273238.5210 |
40 | 256267.77 | 308091.64 | 202103.4422 |
41 | 450421.03 | 440690.24 | 204574.1894 |
42 | 471336.98 | 511061.01 | 219496.8834 |
43 | 253195.77 | 382562.05 | 162985.2584 |
44 | 36997.16 | 52730.25 | 104285.8210 |
45 | 591184.19 | 50074.91 | 370234.4267 |
46 | 292249.64 | 375390.88 | 575591.1825 |
47 | 351307.99 | 293082.74 | 547200.6607 |
48 | 610021.11 | 511889.05 | 650103.2594 |
49 | 561916.69 | 362833.64 | 825497.3692 |
50 | 570732.96 | 340949.68 | 1061207.9837 |
51 | 310534.44 | 485308.92 | 1113639.2836 |
52 | 311337.51 | 365238.25 | 1025103.8027 |
53 | 0 | 96197.45 | 963843.2337 |
Figure 2. Weekly Purchase, Sales, and Average Inventory for Leading Food Products Company Products (in INR)
The x-axis represents the week ranging from week 1 to week 53 with bi-weekly increments. The y-axis represents the values for the weekly purchase, sales, and average inventory ranging from 50,000 to 350,000 in increments of 50,000. The details shown in the chart are tabulated below.
Week | Weekly Purchase (in Rs.) | Weekly Sales (in Rs.) | Average Inventory (in Rs.) |
1 | 83289.83 | 126367.56 | |
2 | 84911.28 | 57868.47 | 103275.6 |
3 | 90216.84 | 47764.13 | 137942.55 |
4 | 55072.6 | 131067.18 | |
5 | 50232.6 | 27225.82 | 118331.79 |
6 | 29260.3 | 117345.45 | |
7 | 45150.65 | 47520.17 | 113487.12 |
8 | 27724.85 | 109425.72 | |
9 | 44352.61 | 41743.13 | 92541.9 |
10 | 44103.01 | 64199.13 | |
11 | 106187.15 | 39040.67 | 67419.24 |
12 | 51396.59 | 69565.98 | |
13 | 88512.12 | 29189.76 | 80734.83 |
14 | 74927.4 | 80734.83 | |
15 | 137960.13 | 68241.54 | 90076.05 |
16 | 79425.92 | 95733 | |
17 | 131963.86 | 88268.78 | 77398.68 |
18 | 94331.9 | 121270.29 | 86826.93 |
19 | 176502.89 | 174940.89 | 89118.72 |
20 | 46584.03 | 76644.42 | |
21 | 87749.72 | 81452.28 | 53697.51 |
22 | 9317.96 | 31429.7 | 42586.68 |
23 | 41559.44 | 8188.73 | 47634.42 |
24 | 88025.55 | 75352.9 | 77340.66 |
25 | 87628.77 | 66723.03 | 95849.04 |
26 | 73304.77 | 59299.8 | 112848.9 |
27 | 21479.28 | 87234.19 | 84941.28 |
28 | 189543.99 | 198904.62 | 42963.81 |
29 | 175673 | 258212.04 | 43515 |
30 | 132420.05 | 115483.54 | 70436.28 |
31 | 881.06 | 57618.32 | 63415.86 |
32 | 139292.51 | 15742.95 | 105741.45 |
33 | 28773.47 | 49781.11 | 164312.64 |
34 | 74683.26 | 31720.58 | 171100.98 |
35 | 25084.09 | 178817.64 | |
36 | 18369.09 | 160947.48 | |
37 | 11323.61 | 148328.13 | |
38 | 19436.84 | 137710.47 | |
39 | 98588.68 | 39673.04 | 168112.95 |
40 | 166317.42 | 107494.33 | 228627.81 |
41 | 16838.47 | 40425.95 | 241392.21 |
42 | 43179.49 | 70797.78 | 217110.84 |
43 | 77331.07 | 173218.71 | |
44 | 8552.84 | 16422.93 | 141191.67 |
45 | 44590.91 | 40751.57 | 135215.61 |
46 | 43500.34 | 60130.8 | 125526.27 |
47 | 93972.82 | 22013.9 | 152795.67 |
48 | 88157.57 | 69232.51 | 196020.57 |
49 | 14502.19 | 200981.28 | |
50 | 1574.78 | 30553.28 | 184329.54 |
51 | 181314.96 | 36564.89 | 229904.25 |
52 | 44017.94 | 9103.91 | 303705.69 |
53 | 46185.37 | 6216.74 | 330336.87 |
Figure 3. Weekly Purchase, Sales, and Average Inventory for Leading Confectionery Company Products (in INR)
The x-axis represents the week ranging from week 1 to week 53 with bi-weekly increments. The y-axis represents the values for the weekly purchase, sales, and average inventory ranging from 0 to 500,000 in increments of 50,000. The details shown in the chart are tabulated below.
Week | Weekly Purchase (in Rs.) | Weekly Sales (in Rs.) | Average Inventory (in Rs.) |
1 | 243881.42 | 147079.93 | 114880.59 |
2 | 293238.66 | 165165.71 | 216774.20 |
3 | 97715.96 | 233262.95 | 189211.35 |
4 | 80958.3 | 195161.71 | 44504.89 |
5 | 449351.27 | 440336.62 | 3695.42 |
6 | 165019.57 | 215280.84 | 23679.13 |
7 | 335987.85 | 179640.43 | 111435.44 |
8 | 87744.69 | 220191.31 | 117925.89 |
9 | 218384.61 | 205163.88 | 45280.27 |
10 | 0 | 14863.7 | 46448.04 |
11 | 380126.77 | 153829.87 | 170325.76 |
12 | 0 | 212526.66 | 229180.61 |
13 | 131579.75 | 142115.16 | 173846.62 |
14 | 0 | 27457.32 | 179415.51 |
15 | 0 | 2734.02 | 168821.21 |
16 | 0 | 0 | 168089.08 |
17 | 0 | 0 | 168089.08 |
18 | 0 | 0 | 168089.08 |
19 | 0 | 0 | 168089.08 |
20 | 0 | 0 | 168089.08 |
21 | 0 | 0 | 168089.08 |
22 | 0 | 0 | 168089.08 |
23 | 0 | 0 | 168089.08 |
24 | 0 | 0 | 168089.08 |
25 | 0 | 0 | 168089.08 |
26 | 0 | 0 | 168089.08 |
27 | 0 | 0 | 168089.08 |
28 | 0 | 0 | 168089.08 |
29 | 0 | 0 | 168089.08 |
30 | 0 | 0 | 168089.08 |
31 | 0 | 0 | 168089.08 |
32 | 0 | 0 | 168089.08 |
33 | 0 | 0 | 168089.08 |
34 | 0 | 0 | 168089.08 |
35 | 0 | 0 | 168089.08 |
36 | 0 | 0 | 168089.08 |
37 | 0 | 0 | 168089.08 |
38 | 0 | 0 | 168089.08 |
39 | 0 | 0 | 168089.08 |
40 | 0 | 6564.13 | 164995.49 |
41 | 0 | 0 | 161901.90 |
42 | 0 | 0 | 161901.90 |
43 | 0 | 0 | 161901.90 |
44 | 0 | 0 | 161901.90 |
45 | 0 | 0 | 161901.90 |
46 | 140356.33 | 0 | 232080.06 |
47 | 9931.84 | 13865.76 | 299601.42 |
48 | 0 | 15210.93 | 287965.30 |
49 | 0 | 17299.61 | 266948.96 |
50 | 0 | 6569.01 | 251186.71 |
51 | 0 | 5051.28 | 243004.12 |
52 | 0 | 21645.2 | 223904.23 |
53 | 0 | 2430.66 | 207302.19 |
Figure 4. Weekly Purchase, Sales, and Average Inventory for Leading Beverage Company Products (in INR)
The x-axis represents the week ranging from week 1 to week 53 with bi-weekly increments. The y-axis represents the values for the weekly purchase, sales, and average inventory ranging from 0 to 900,000 in increments of 100,000. The details shown in the chart are tabulated below.
Week | Weekly Purchase (Amount) | Weekly Sales (Amount) | Average Inventory (Rs.) |
1 | 43534.8 | 99927.96 | 596435.4946 |
2 | 98035.36 | 143064.01 | 552472.4723 |
3 | 142466.58 | 101941.18 | 557047.2304 |
4 | 534156.54 | 576460.14 | 563981.4583 |
5 | 237276.83 | 229743.54 | 556643.7061 |
6 | 170254.06 | 222184.75 | 545847.0746 |
7 | 320913.35 | 233780.88 | 579610.8452 |
8 | 106863.01 | 212367.11 | 582269.706 |
9 | 412593.21 | 173143.31 | 656586.8199 |
10 | 115060.78 | 297622.65 | 701506.4977 |
11 | 161309.08 | 248486.82 | 585431.5702 |
12 | 160347.14 | 231459.26 | 520644.6614 |
13 | 413065.85 | 121242.37 | 641852.331 |
14 | 63378.37 | 237107.26 | 710989.7373 |
15 | 191765.7 | 140530.94 | 658972.5549 |
16 | 110982.9 | 266476.42 | 616287.5643 |
17 | 231875.77 | 213997.79 | 559064.4307 |
18 | 319205.12 | 240184.89 | 619705.3048 |
19 | 192491.88 | 172908.27 | 680735.1517 |
20 | 170765.98 | 236065.66 | 668515.7251 |
21 | 235567.38 | 204688.4 | 660874.954 |
22 | 376485.9 | 352814.9 | 694838.9059 |
23 | 80276.66 | 167430.46 | 644829.4774 |
24 | 500028.71 | 338210.39 | 667728.7698 |
25 | 274010.93 | 345955.79 | 726746.2019 |
26 | 450661.32 | 325943.17 | 768547.0029 |
27 | 172384.36 | 288728.36 | 779024.8216 |
28 | 165095.02 | 137328.84 | 736408.6321 |
29 | 364638.59 | 372290.55 | 756338.8628 |
30 | 119754.2 | 158823.41 | 739170.7973 |
31 | 689000.61 | 537522 | 807699.0691 |
32 | 218149.69 | 391262.07 | 819409.6517 |
33 | 377740.57 | 417723.23 | 735395.4736 |
34 | 359746.51 | 402965.79 | 721757.8374 |
35 | 709933.19 | 660602.51 | 764362.0781 |
36 | 204255.86 | 389618.77 | 733102.1796 |
37 | 232191.14 | 384404.46 | 587675.4437 |
38 | 208602.64 | 267434.21 | 499222.7539 |
39 | 529658.45 | 321547.85 | 591734.4362 |
40 | 351994.58 | 352816.07 | 720462.9877 |
41 | 194393.74 | 170519.28 | 748340.8923 |
42 | 82991.76 | 179185.25 | 724741.0138 |
43 | 279585.16 | 305844.91 | 680076.9606 |
44 | 336312.68 | 349250.22 | 682509.0583 |
45 | 236151.37 | 209404.08 | 709123.5019 |
46 | 263598.76 | 291879.14 | 719588.4638 |
47 | 143263.49 | 208812.71 | 684706.3425 |
48 | 438748.57 | 402948.93 | 686142.1615 |
49 | 1316.31 | 149439.92 | 645713.284 |
50 | 342420.14 | 249905.84 | 629133.0631 |
51 | 236970.79 | 262357.25 | 672837.2839 |
52 | 100028.93 | 186003.02 | 625931.3313 |
53 | 133534.04 | 99029.19 | 607588.4885 |
Figure 5. Weekly Purchase, Sales, and Average Inventory for Leading Body Care Company Products (in INR)
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