Provision policy — edit the % and everything recalculates
Suggested defaults: expired 100%, never sold 50%, stale 25%. Change any % to match the policy Finance and the auditor agree, then print this page for the approval trail below.
21 lots on live SKUs only — lots on dead SKUs are already inside the dead-stock rows, not added twice.
299 SKUs, zero sales in all 11 months Nov-25 → Sep-26.
42 SKUs with sales before April 2026 but zero net sales Apr–Sep 2026.
The expiry tracker holds zero near-expiry rows — a recording gap, not proof of zero risk. Fill it in and this row activates.
Memo, not added: expired lots sitting on dead SKUs = 36,928 EGP (16 lots). They are covered by the dead-stock provision above. Total provision base (47,445,395) = dead stock 47,155,226 + expired lots on live SKUs 290,169.
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Dead stock by category (top 8)
| Category | SKUs | Value (EGP) |
|---|---|---|
| Ref. Machines | 3 | 8,561,198 |
| Stellaris Spare Parts | 47 | 8,308,696 |
| Trade In | 10 | 7,059,371 |
| Stellaris Machines | 3 | 6,343,600 |
| Victus Spare Parts | 30 | 4,943,528 |
| Teneo Spare Parts | 57 | 3,640,910 |
| Lightmed Machines | 6 | 2,332,450 |
| CSO Machines | 6 | 1,809,203 |
Machines and their spare parts dominate dead stock — clearance here needs a commercial decision (bundle, trade-in, return), not a warehouse one.
Expired lots by family
| Family | Lots | Qty | Value (EGP) |
|---|---|---|---|
| Other (sleeves, probes, kits) | 10 | 792 | 211,157 |
| AquaLens IOL | 16 | 60 | 39,394 |
| Akreos / MI60P IOL | 6 | 24 | 28,703 |
| Aqualarm | 2 | 156 | 28,333 |
| Optaject / Optaline injectors | 3 | 342 | 19,510 |
Expired value is small next to dead stock (0.7%), but it is the only part that is already waste — it should be written off, not just provided against.
Largest dead-stock lines
| SKU | Product | On hand | Unit cost | Tied-up value |
|---|---|---|---|---|
| 14000 | VICTUS Femtosecond Laser Platform | 2 | 3,648,798 | 7,297,596 |
| 70009800TPV-R | TECHNOLAS TENEO 317 – Rework | 1 | 3,622,126 | 3,622,126 |
| BL14304 | Stellaris PC: Next Generation + Laser | 1 | 2,859,459 | 2,859,459 |
| BL14334 | Stellaris Combined System | 2 | 1,335,771 | 2,671,543 |
| Bl2114 | Higher Speed Vacuum Fluidics | 8 | 315,091 | 2,520,726 |
| 14405R200TPV | VCSEL 2S OCT kit R2 | 1 | 2,258,481 | 2,258,481 |
| 14303R300TPV | Laser Source Unit V5B | 1 | 2,126,099 | 2,126,099 |
| 106004-11 | RETIMAX ADVANCED (ASS.) 2020 complete with accessories | 2 | 850,130 | 1,700,261 |
| 70009618R100TPV | DATABASE SERVER UNIT | 1 | 1,687,731 | 1,687,731 |
| 13466R100tpv | Kit UPS 3000VA | 1 | 1,444,145 | 1,444,145 |
The top 10 lines alone tie up 28,188,167 EGP — 60% of all dead stock. Any provision decision starts here.
What this provision does NOT cover (read before booking)
• 149 dead SKUs have no unit cost on file — their value shows as zero, so both dead stock and this provision are understated. Fill in their costs and the totals rise.
• 5 expired lots have no cost — same effect on the waste figure.
• Near-expiry is blank in the source tracker — treat as unrecorded, not as zero risk.
• Provision % are illustrative. The auditor and Finance must agree the policy (by age, by category, or by item) before anything is booked. This dashboard only does the arithmetic once they do.
Suggested next actions
1. Finance confirms the provision % by bucket (or by item for the top 10).
2. Fill unit costs for the 149 uncosted dead SKUs and re-run.
3. Write off the 37 expired lots (327,097 EGP costed) — they are waste, not stock.
4. Record near-expiry lots monthly so the fourth bucket stops being blind.
5. Decide the top-10 machines: sell, bundle, trade in, or provide at 100%.
Approval trail (print, sign, file)
Name / date: ______________________
Name / date: ______________________
Name / date: ______________________