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.
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