UNIQL

O
MADE FOR
Submitted by :
ALL Saniya
Soundaravalli
Tanya
Vedasruti
Data’s collected in this presentation are taken from fast
retailing website
Components of the Plan (August 2023)

 The data published by Fast Retailing shows net sales in the form of percentages.
 Gross profit of August 2023= 442823 millions of yen
 Sales revenue= 810,833
 Gross margin= gross profit/ sales revenue*100
=442823/810,833*100
 Gross margin= 54.61
 Total sales = total COGS ( cost of goods sold)/ 1- gross profit margin.
 = 111379/ 1-54.61*100
 Total sales = 24,212,826 millions of yen
 Net sales amount= Total sales amount* Net sales percentage
= 24,212,826 *107.1%
 Net sales amount of August 2023 = 25,931,937 millions of yen
Planned Net Sales (August 2023)

 Planned net sales of August 2023 = Total sales - ( returns + allowances + discounts )
 Total sales = 24,212,826 millions of yen
 Returns + allowances + discounts = 1,367,310
 Planned net sales of August 2023 = 22,845,516 millions of yen
Components of the Plan (September 2023)

 The data fast retailing published has net sales data as in form of percentage.
 Gross profit of September 2023= 442823 millions of yen
 Sales revenue= 810,833
 Gross margin= gross profit/ sales revenue*100
 =442823/810,833*100
 Gross margin= 54.61
 Total sales = total COGS ( cost of goods sold)/ 1- gross profit margin.
 = 98647/ 1-54.61%*100
 Total sales = 21445000 millions of yen
 Net sales amount= total sales amount* net sales percentage
=21445000*95.4%
 Net sales amount of September 2023 =20,458,530 millions of yen
Planned Net Sales (September 2023)

 Planned net sales of September 2023 = Total sales - ( returns + allowances + discounts )
 Total sales = 21445000 millions of yen
 Returns + allowances + discounts= 1250322
 Planned net sale of September 2023= 20194678 millions of yen
Components of the Plan (October 2023)

 The data fast retailing published has net sales data in the form of percentages.
 Gross profit of October 2023= 442823 millions of yen
 Sales revenue= 810,833
 Gross margin= gross profit/ sales revenue*100
=442823/810,833*100
 Gross margin= 54.61
 Total sales = total COGS ( cost of goods sold)/ 1- gross profit margin.
= 94059/ 1-54.61%*100
 Total sales = 20902000 millions of yen
 Net sales amount= total sales amount* net sales percentage
=20902000*91.5%
 Net sales amount of October 2023 =19125330 millions of yen
Planned Net Sales (October 2023)

 Planned net sales of October 2023 = Total sales - ( returns + allowances + discounts )
 Total sales = 20902000 millions of yen
 Returns + allowances + discounts = 1175641
 Planned net sale of October 2023= 19726359 millions of yen
Components of the Plan (November 2023)

 The data Fast Retailing published has net sales data in percentages.
 Gross profit of November 2023= 442823 millions of yen
 Sales revenue= 810,833
 Gross margin= gross profit/ sales revenue*100
 =442823/810,833*100
 Gross margin= 54.61
 Total sales = total COGS ( cost of goods sold)/ 1- gross profit margin.
= 114,706/ 1-54.61*100
 Total sales = 25490222 millions of yen
 Net sales amount= total sales amount* net sales percentage
= 25490222*110%
 Net sales amount of November 2023 = 28039244
Planned Net Sales (November 2023)

 Planned net sales of November 2023 = Total sales - ( returns + allowances + discounts )
 Total sales = 28039244
 Returns + allowances + discounts = 1498532
 Planned net sale of November 2023 = 26540712
Components of the Plan (December 2023)

 The data fast retailing published has net sales data in the form of percentages.
 Gross profit of December 2023= 442823 millions of yen
 Sales revenue= 810,833
 Gross margin= gross profit/ sales revenue*100
=442823/810,833*100
 Gross margin= 54.61
 Total sales = total COGS ( cost of goods sold)/ 1- gross profit margin.
= 85571/ 1-54.61%*100
 Total sales = 18,602,391 millions of yen
 Net sales amount= total sales amount* net sales percentage
=18,602,391*84.6%
 Net sales amount of December 2023 =15,737,623 millions of yen
Planned Net Sales (December 2023)

 Planned net sales of December 2023 = Total sales - ( returns + allowances + discounts )
 Total sales = 18,602,391 millions of yen
 Returns + allowances + discounts = 741059
 Planned net sale of December 2023= 17,861,332 millions of yen
Components of the Plan (January 2024)

 The data fast retailing published has net sales data in the form of percentages.
 Gross profit of January 2024= 501,823 millions of yen
 Sales revenue= 940,768
 Gross margin= gross profit/ sales revenue*100
=501,823/940,768*100
 Gross margin= 53.3%
 Total sales = total COGS ( cost of goods sold)/ 1- gross profit margin.
= 170,112/ 1-53.3%*100
 Total sales =36,426 millions of yen
 Net sales amount= total sales amount* net sales percentage
=25,490,222*110%
 Net sales amount of January 2023 = 28,039,244
Planned Net Sales (January 2024)

 Planned net sales of January 2023 = Total sales - ( returns + allowances + discounts )
 Total sales = 34,996,217 millions of yen
 Returns + allowances + discounts = 1,498,532
 Planned net sale of January 2023 = 2,654,0712 millions of yen
Planned Monthly Sales

Sales Last Year (2023) Total Sales Last Year Monthly Sales (%)
(2023)

August 24,212,826 147,224,697 16.4

September 21,445,000 147,224,697 14.6
October 20,902,000 147,224,697 14.2
November 25,490,222 147,224,697 17.3
December 18,602,391 147,224,697 12.7
January 36,572,258 147,224,697 24.8
Total 147,224,697 147,224,697 100
Planned Monthly Sales

The following monthly sales were derived out of the previous chart:

 August 16.4%
 September 14.6%
 October 14.2%
 November 17.3%
 December 12.7%
 January 24.8%

The increase percentage in sales is taken as 7%. Therefore, sales for the current period will be
157,530,426 (i.e. 147,224,697 + 7% of 147,224,697)
Planned Monthly Sales

Planned % of Total Planned Total Planned Monthly Sales

August 16.4 157,530,426 25,834,990
September 14.6 157,530,426 22,999,442
October 14.2 157,530,426 22,369,321
November 17.3 157,530,426 27,252,764
December 12.7 157,530,426 20,006,364
January 24.8 157,530,426 39,067,545
Total 100 157,530,426 157,530,426
Planned BOM Inventory/Stock

Retail Stock(as of a specific date) /Sales for a given period (a month) = Stock - Sales Ratio

1. 22845516 / 61684958.2 = 2.7 (data of August)

2. 20194678 / 64622936.6 = 3.2 (data of September)
3. 19726359 / 41425315.9 = 2.1 (data of October)
4. 22007349 / 55018372.5 = 2.5 (data of November)
5. 17861332 / 28578131.2 = 1.6 (data of December)
6. 23235344 / 32529481.6 = 1.8 (data of January)

From trade sources and an examination of past years’ sales and inventory data, these are the
calculated values of the stock-to-sales ratios:

August = 2.7
September = 3.2
October = 2.1
November = 2.5
December = 1.6
January = 1.8
Planned BOM Inventory/Stock

Using these stock-to-sales ratios and planned sales for the current year, which were previously calculated,
planned BOM inventory for each month of the Uniqlo Japan can be calculated as follows:

Stock-to-sales Ratio Planned Monthly sales Planned Monthly BOM

Inventory
August 2.7 * 25,834,990 ¥ 69,754,473
September 3.2 * 22,999,442 ¥ 73,598,214
October 2.1 * 22,369,321 ¥ 46,975,574
November 2.5 * 27,552,764 ¥ 68,131,910
December 1.6 * 20,006,364 ¥ 32,010,182
January 1.8 * 39,067,545 ¥ 70,321,581
 Planned BOM Inventory/Stock

BOM August September October November December January Totals

Last Year ¥ 22,686,809 ¥ 21,826,595 ¥ 22,285,319 ¥ 19,114,042 ¥22,935,319 ¥ 25,490,222 ¥ 13,43,38,306

Planned ¥ 69,754,473 ¥ 73,598,214 ¥46,975,574 ¥68,131,910 ¥32,010,182 ¥ 70,321,581 ¥360,791,934

Revised

Actual
Planned EOM Inventory/Stock

The EOM stock for any month is simply the planned BOM stock for the following month. On the sample six-
month merchandise plan, planned EOM inventory levels of Uniqlo Japan would be as follows:

August EOM = ¥ 73,598,214 (September BOM)

September EOM = ¥ 46,975,574 (October BOM)

October EOM = ¥ 68,131,910 (November BOM)

November EOM = ¥ 32,010,182 (December BOM)

December EOM = ¥ 70,321,581 (January BOM)

January EOM = ¥ 80,920,528 (February BOM)

Planned Reductions

There are several types of reductions: markdowns, employee discounts, and shrinkage, usually inventory
shortages from shoplifting or employee theft. Estimates for these reductions are based on past experience and are
presented as a percentage of planned sales on the six- month merchandise plan

Planned Reduction Percentage

Markdown Percentage = 6.8%
Shortage Percentage = 2.1%
Employee Discount Percentage = 1.1%

Total reductions are planned to be 10 per cent of sales. Total reductions in yen can be calculated by multiplying
total planned sales by the reduction per cent.
Planned Reductions

Month Percentage of Reductions Total Planned Reductions Planned Monthly

Planned for the month reductions

August 17.7% *15,753,043 =2,583,499

September 16.13% *15,753,043 =2,299,944
October 16.56% *15,753,043 =2,236,932
November 15.32% *15,753,043 =2,725,276
December 17.24% *15,753,043 =2,000,637
January 16.9% *15,753,043 =3,906,755

According to this data Total Reduction = 15,753,043 (157,530,426 * 10%)

Planned Purchases at Retail

Planned sales + Planned EOM + Planned reductions - Planned BOM = Planned purchases

Planned Sales Planned EOM Planned Planned BOM at Planned Purchases

Reductions Retail

August 25,834,990 +73,598,214 +2,583,499 -69,754,473 =32,262,230

September 22,999,442 +46,975,574 +2,299,944 - 73,598,214 =1,323,254
October 22,369,321 +68,131,910 +2,236,932 - 46,975,574 =45,762,589
November 27,252,764 +32,010,182 +2,725,276 - 68,131,910 =6,143,688
December 20,006,364 +70,321,581 +2,000,637 - 32,010,182 =60,318,182
January 39,067,545 +80,920,528 +3,906,755 - 70,321,581 =53,573,247
 Final Plan
Fall 2024 August September October November December January Total

Sales Last year 22,686,809 21,826,595 22,285,319 19,114,042 22,935,319 36,041,985 144,890,345
Plan 25,834,990 22,999,442 22,369,321 27,252,764 20,006,364 39,067,545 157,530,426
% of increase 18.9% 14.3% 8.5% 16.6% 5.6% 12.3% 2.3%
Revised 23,617,121 20,282,628 19,425,844 28,039,244 15,737,623 20,654,212 127,756,672
Actual 24,212,826 21445000 20902000 25490222 18,602,391 36,572,258 147,224,697
Retail Last Year 22,686,809 21,826,595 22,285,319 19,114,042 22,935,319 25,490,222 13,43,38,306
Stock(BOM)
Plan 69,754,473 73,598,214 46,975,574 68,131,910 32,010,182 70,321,581 360,791,934
Revised
Actual
Retail Stock Last Year 21,826,595 22,285,319 19,114,042 22,935,319 25,490,222 23,435,510 135,087,007
(EOM)
Plan 73,598,214 46,975,574 68,131,910 32,010,182 70,321,581 80,920,528 374,957,989
Revised
Actual
Reductions Last Year 2,101,256 2,098,566 2,036,154 2,074,021 2,045,891 3,024,745 13,380,633
Plan 2,583,499 2,299,944 2,236,932 2,725,276 2,000,637 3,906,755 15,753,043
Revised
Actual
Purchases Last Year 32,121,025 1,021,566 42,456,412 6,020,566 60,121,025 52,023,121 193,763,715
at Retail
Plan 32,262,230 1,323,254 45,762,589 6,143,688 60,318,182 53,573,247 199,383,190
Revised
Actual
THANK
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FOR
WATCHING!