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International Journal of
Commerce and Management Research
ARCHIVES
VOL. 12, ISSUE 1 (2026)
Optimizing inventory management for enhanced financial performance: A quantitative analysis of KSE Ltd, Kerala, India (2018-2025)
Authors
Dr. P Rekha, Nayana P
Abstract

This empirical study evaluates inventory management efficiency at KSE Ltd, a leading cattle feed manufacturer in Irinjalakuda, Kerala, using secondary financial data from FY 2018-19 to FY 2024-25. Employing ratio analysis, trend analysis, ABC classification, correlation analysis, and Economic Order Quantity (EOQ) models, key findings reveal inventory turnover fluctuations from 12.5x (2019-20 peak) to 8.2x (2022-23 post-COVID low), with strong sales-inventory correlation (r=0.88, p<0.01). Current ratio strengthened progressively to 5.29 by FY 2022-23 and estimated 5.6 in FY 2024-25, demonstrating liquidity robustness despite supply chain disruptions.

Analysis identifies overstocking in C-category items and recommends Just-In-Time (JIT) implementation, ERP system integration, and IoT-enabled real-time tracking to achieve 15-20% holding cost reductions. Updated with latest FY 2024-25 data as of January 2026, this research provides actionable insights for Indian SMEs in agro-manufacturing while addressing regional post-pandemic literature gaps.
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Pages:109-111
How to cite this article:
Dr. P Rekha, Nayana P "Optimizing inventory management for enhanced financial performance: A quantitative analysis of KSE Ltd, Kerala, India (2018-2025)". International Journal of Commerce and Management Research, Vol 12, Issue 1, 2026, Pages 109-111
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