Retail & Wholesale
Retail speed. Wholesale discipline.
Shops, supermarkets and distributors run one counter for both kinds of customer: retail price for the kiosk, wholesale for the reseller, one tap apart.

The problem
Two price lists, one notebook
Wholesale clients negotiate against memory, and margin is given away without anyone noticing.
Stock counted at month-end
Fast lines run out unnoticed while slow lines tie up the cash.
The drawer never quite matches
Small shortfalls at closing get written off because there's no way to trace them.
In detail
Long-grain rice
Maize flour
Cooking oil
Sugar
Bar soap
Milk powder
Cart
KSh 19,870
One tap between retail and wholesale
Every product carries both prices. Regular resellers are flagged, so their pricing applies automatically. Units go from sachet to carton to pallet.
| Product | FIFO cost | Sold at | Margin |
|---|---|---|---|
| Long-grain rice 25kg | $26.10 | $31.00 | 15.8% |
| Cooking oil 5L | $7.05 | $9.00 | 21.7% |
| Sugar 50kg | $36.90 | $42.00 | 12.1% |
| Bar soap carton | $13.40 | $18.00 | 25.6% |
| Overall gross margin | 23.4% |
Margins from real costs
Stock arrives in batches with actual purchase costs; sales consume them first-in-first-out. You learn which fast movers earn nothing, and price accordingly.
Long-grain rice
Maize flour
Cooking oil
Sugar
Bar soap
Milk powder
Cart
KSh 19,870
Insufficient stock
Lager (crate) - requested 5, available 3 at the Westlands branch.
Never sell what you don't have
A sale stock can't cover is refused, with remaining quantities shown for this branch and the next one over, so your stock figures stay accurate enough to order against.