Retail_HQ/Stock Valuation

Stock Valuation

Where inventory capital sits and how it is ageing.

Total stock value
₦412.6M
+3.8%
Warehouse
₦195.2M
47%
Branch stock
₦217.4M
53%
Total stock value
₦412.6M+3.8%
Warehouse
₦195.2M47%
Branch stock
₦217.4M53%
Valuation method
Weighted avg
Provision held
₦8.4M
Days inventory
43 days-2d

Operational workspace — what is happening

Valuation control board

Live
Ledger vs system
₦0.42M
Unreconciled
Last revaluation
30 Jun
Cost changes MTD
142 SKUs
Obsolescence provision
₦8.4M
Stock in transit
₦18.6M
Consignment held
₦6.2M

Valuation by location and category

LocationGroceriesPharmacyBeveragesOtherTotal
Warehouse₦78.4M₦42.1M₦31.6M₦43.1M₦195.2M
Wuse 2₦34.2M₦16.4M₦18.2M₦27.6M₦96.4M
Gwarinpa₦26.8M₦12.1M₦14.4M₦19.5M₦72.8M
Apo Pharmacy₦8.8M₦22.0M₦4.2M₦13.2M₦48.2M
In transit₦6.4M₦4.1M₦3.8M₦4.3M₦18.6M

Valuation change log

Live feed
  1. Nightly revaluation18:00
    142 cost changes applied
  2. Provision increased16:20
    Dead stock +₦0.6M
  3. GRN valued14:40
    ₦8.4M Nestle receipt
  4. Write-off posted12:10
    ₦142k expiry
  5. Ledger sync09:30
    ₦0.42M variance flagged

Valuation review queue

6 in queue
Reconcile ₦0.42M ledger variance
Finance
Open
Review obsolescence provision
₦8.4M held
Open
Confirm in-transit ownership
₦18.6M
Open
Validate 142 cost changes
Buying
Open
Sign off month-end valuation
31 Jul
Open
Update consignment schedule
₦6.2M
Open

Analytics workspace — why is it happening

Stock value vs days inventory

6 months
FebMarAprMayJunJul

Value by location

Warehouse47%
Wuse 224%
Gwarinpa18%
Apo11%

Value by ageing bucket (₦M)

0–3031–6061–9091–180180+

Category value (₦M)

Ranked
#1
Groceries
148
#2
Pharmacy
93
#3
Beverages
68
#4
Household
42
#5
Personal care
39
#6
Fresh
22

Stock ageing — location × bucket

Heat map
0–3031–6061–9091–180180+Total
Wuse 2
62
22
8
5
3
96
Gwarinpa
48
14
6
3
2
73
Apo
26
12
6
3
1
48
Warehouse
98
52
24
15
6
195

Category value vs turns

Correlation
GroceriesPharmacyBeveragesHouseholdPersonal careFreshInventory turnsValue (₦M)

Valuation control quality

Multi-factor
AccuracyTimelinessProvisioningReconciliationCost currencyAudit trail

Month-end valuation summary

Comparative
ComponentJunJulMovementNotes
Opening stock₦404.1M₦409.2M+₦5.1MGrowth in groceries
Receipts₦186.4M₦192.8M+₦6.4MHigher PO volume
Issues to branches-₦178.2M-₦184.6M-₦6.4MSales driven
Write-offs-₦1.9M-₦1.4M+₦0.5MExpiry improving
Provision movement-₦1.2M-₦0.6M+₦0.6MDead stock ageing
Closing stock₦409.2M₦412.6M+₦3.4MWithin plan

Management workspace — exceptions & approvals

Exception centre

3 open
₦0.42M unreconciled ledger varianceFinance
System-to-ledger difference outstanding for eight days.
₦18M of stock older than 90 daysCategory Lead
Ageing profile is deteriorating in personal care.
Cost currency at 72%Buying
Over a quarter of costs are older than 30 days.

Pending approvals

Awaiting sign-off
  • Month-end valuation sign-off
    ₦412.6M
    Review
  • Provision increase
    +₦0.6M dead stock
    Review
  • Revaluation of 142 cost changes
    Buying batch
    Review

Manager action queue

Assigned
ActionOwnerDuePriority
Close the ledger reconciliationFinanceTodayHigh
Refresh costs older than 30 daysBuyingThis weekMedium
Re-test the obsolescence provisionFinanceMonth endMedium
Agree in-transit ownership cut-offFinanceThis weekMedium
Publish valuation pack for auditFinanceMonth endLow

Escalations

Routed upward

Executive intelligence — what to do next

Executive summary

Auto-generated · demo

Inventory value grew 3.8% while days inventory fell two days, which means growth is being funded by faster turns rather than more capital — a healthy signal. The weak points are control rather than commercial: an unreconciled ledger difference, stale cost data and an ageing tail that is under-provisioned.

85
Health score
Strong
76
Opportunity score
Stable
40
Risk score
Watch
88
Confidence
Strong

Key insights

  • Warehouse holds 47% of value but turns slowest at 6.8x.
  • Groceries deliver the best combination of scale and turns.
  • Stock older than 90 days has grown ₦4M in six months.

Business risks

Audit exposure
Unreconciled variance and stale costs are classic audit findings.
Under-provisioning
Ageing tail may require a larger obsolescence provision.

Growth opportunities

Release warehouse capital
Lifting warehouse turns to 8x frees roughly ₦22M.
Automate cost refresh
Improves margin accuracy and valuation currency together.

Performance highlights

Stock value
₦412.6M
Days inventory
43
Provision
₦8.4M
Unreconciled
₦0.42M

AI recommendations

Confidence weighted
Close valuation reconciliation weekly, not monthly
Prevents small differences ageing into audit issues.
88%
Reassess obsolescence provisioning rules
Tie provision percentages to ageing buckets automatically.
81%
Target 8x warehouse turns
Largest single capital release available in inventory.
75%

Forecast

Stock value (₦M) versus days inventory as turns improve.
FebMarAprMayJunJul

Recommended actions

  1. 1.Reconcile the ledger difference
  2. 2.Refresh stale costs
  3. 3.Sign off month-end valuation