Open To Buy Spreadsheet May 2026

3 Reasons Open-to-Buy is THE Critical Planning Tool for Retailers

At its most basic level, your spreadsheet uses this logic to determine your available budget:

Expected discounts or price reductions to move older stock. open to buy spreadsheet

A column for inventory that has already been purchased but has not yet arrived.

Planned OTB=Planned Ending Inventory+Planned Sales+Planned Markdowns−Planned Beginning InventoryPlanned OTB equals Planned Ending Inventory plus Planned Sales plus Planned Markdowns minus Planned Beginning Inventory 3 Reasons Open-to-Buy is THE Critical Planning Tool

The amount of stock you want to have left over at the end of the month to start the next period.

Rows for Beginning of Month (BOM) and End of Month (EOM) inventory levels. Rows for Beginning of Month (BOM) and End

The actual or estimated stock on hand at the start of the month. Essential Spreadsheet Components