Accounting & Ratios

Ending Inventory at Cost

Reconcile stock cost over a reporting period.

Your numbers

Sample inputs are illustrative. Changing currency changes labels only.

Your result

Preparing the sample calculation…

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How to use this calculator

  1. Enter opening inventory cost, net purchases and eligible freight, cost of goods sold.
  2. Choose a display currency, then select Calculate. Results also update after a brief pause while you edit.
  3. Read the result with the assumptions below. Export details or save a second scenario to compare your choices.

Formula and method

Ending inventory=opening inventory+net purchases−COGS.

Assumptions and limitations

All figures must use the same inventory valuation policy and cost basis; shrinkage must be reflected in your inputs.

Worked example

With opening inventory cost = 20000, net purchases and eligible freight = 50000, cost of goods sold = 45000, ending inventory is approximately 25000.

What the result means

Reconcile stock cost over a reporting period.

Common questions

How should I interpret ending inventory?

Reconcile stock cost over a reporting period.

What should I check before using this result?

All figures must use the same inventory valuation policy and cost basis; shrinkage must be reflected in your inputs.

Methodology and transparency

Calculation specification reviewed on 2026-10-14. Mathematical implementation is tested against independent reference fixtures. This does not imply review by a licensed financial professional. Read the testing and precision policy.