A slow-moving stock review compares what is sitting on your shelves with what customers have recently bought, then gives each doubtful item a clear next action. Start before placing another supplier order, while you can still change the quantity. This guide shows a small-shop worksheet, a worked example and the reports to use in Yojika.
There is a timely reason to check now: the CGCA Bihar government holiday list places Dhanteras on 06/11/2026 and Diwali on 08/11/2026. Before buying festival stock, separate goods held for that occasion from everyday items that have been sitting unsold.
Start a slow-moving stock review with comparable figures
Pick a manageable group: bulky goods, items you recently bought heavily, or products you are about to reorder. Use a stated sales period, such as the last four complete weeks. This is a working window you choose, not a universal definition of slow stock.
For each item, write down:
| Record | Why it matters |
|---|---|
| Exact product and pack size | Similar names can hide different sizes or variants |
| Usable quantity on hand, with count date | A software balance needs checking against the shelf |
| Net units sold during the chosen period | Returns can reduce the figure; inspect them if sales look unusually low |
| Date the item became available | Two days on display cannot fairly be compared with four weeks |
| Known orders, season or display problem | Low sales alone do not explain the cause |
| Next action and review date | The list should change your next buying decision |
Use the same unit for each item’s stock and sales. Convert cartons to pieces when needed. Assess rows individually rather than adding packets, kilograms and bottles into one quantity.
For the wider daily routine, see the small-shop inventory management guide. This review concentrates on stock already occupying shelf space and purchasing money.
A worked example: two products in a Pune shop
Imagine Meena checking her Pune household-goods shop before opening on 27/10/2026. Her sales window is 29/09/2026–26/10/2026, a period of 28 days. These are hypothetical planning figures, not a customer story or a sample tax invoice.
She had 60 storage containers at the start, received no more, and sold 4. With no returns, damage or other adjustments, 60 − 4 = 56 containers remain. She also received 40 gift bags on 25/10/2026; none has sold yet.
For a simple comparison, she uses assumed purchase costs excluding GST:
| Item | Current stock | Net sold in window | Assumed cost per unit | Stock × cost |
|---|---|---|---|---|
| Storage containers | 56 | 4 | ₹80 | ₹4,480 |
| Gift bags | 40 | 0 | ₹12 | ₹480 |
| Total planning value | — | — | — | ₹4,960 |
The arithmetic is 56 × ₹80 = ₹4,480, plus 40 × ₹12 = ₹480. This purchase-cost comparison is not a forecast of sale proceeds or a formal inventory valuation.
At the containers’ recent pace, 56 ÷ 4 = 14 periods of 28 days would be needed to sell the balance. That is a reason to investigate before buying more, not a prediction: demand could change. Meena pauses her proposed repeat order and checks whether the containers are visible and priced clearly.
The gift bags have had only two trading days in this window and were bought for the coming festival. She marks them “seasonal reserve” and chooses 10/11/2026 for another review. Dividing their stock by zero sales would not produce a useful stock-cover estimate.
For her ordinary taxable local sales where supplier location and place of supply are both Maharashtra, CGST and SGST apply; CBIC’s supply FAQ, question 85, confirms that principle. Confirm the current product classification and rate on gst.gov.in or with your CA before billing. The worksheet above calculates no GST.
Give each item a practical next action
Choose the smallest useful action supported by the records:
- Pause the next purchase: enough stock remains and no specific new demand justifies another order.
- Improve the display: saleable stock is hidden, the shelf label is unclear, or customers cannot see the available size.
- Keep a seasonal reserve: there is a credible upcoming use; write down when to reassess it.
- Ask about a supplier return or exchange: confirm the supplier’s terms before moving goods or assuming a refund.
Check condition separately. Damaged or expired goods need their own handling decision; moving them to a better shelf is not a solution. Confirm the current GST treatment of discounts, returns or write-offs with your CA before recording an adjustment.
Record who will act and by when. “Check containers next week” is less useful than “pause the next container order; review sales and display on 03/11/2026”.
Use Yojika’s item report for the comparison
Open Reports > Item & Stock > Sales & purchase by items and choose the sales period. Compare each relevant row’s sales quantity with current stock. Goods with non-zero stock remain listed even if they had no movement during the period.
The date range controls sales and purchases; current stock is always as of now. Looking at last month’s sales today does not make that stock column last month’s closing balance. Save the report with the date of your review and add your shelf count alongside it.
The report nets returns into movement figures. If a row looks odd, use Stock detail with its Item filter to inspect movements. Check the item’s base unit too: the combined report has no unit column, and its quantity totals can mix unlike units. Use individual rows for this review.
You can export reports to CSV, PDF or Excel and keep action notes in a separate worksheet. Explore Yojika’s billing and stock features and licence options if you want sales records and stock figures available for this routine. Start with one shelf and check whether the next supplier order changes.
Frequently asked questions
How do I identify slow-moving stock in a small shop?
Compare each item’s current usable stock with its sales over a stated period. Check how long it was actually available for sale and whether seasonal demand, poor display or missing records explain the low sales.
Does zero sales mean an item is dead stock?
No. A newly received product or stock reserved for an upcoming festival may have no recent sales. Check arrival dates, condition and expected demand before deciding to stop buying it.
Can Yojika show stocked items with no recent movement?
Yes. Reports > Item & Stock > Sales & purchase by items includes goods with non-zero current stock even when they had no movement in the selected period. The date range applies to sales and purchases; current stock is always as of now.
Should I discount every slow-moving item?
First check display, price, condition and customer demand. Pausing another order or discussing an agreed supplier return may be more suitable; confirm the current GST treatment of any discount or return with your CA.