How should I handle my party supply store’s holiday stock when selling?

Seasonal stock is awkward in a sale because its usefulness depends on the calendar. Balloons, costumes and decorations bought for one holiday may be hard to move after it. Walk the stockroom by holiday and sort each section into current, carry-over and clearance. A buyer who finds old stock mixed in with fresh stock will start doubting the rest of your records.

Talk through timing with your accountant and the buyer’s advisers. If the closing date falls just before a big season, pre-orders and deposits to suppliers matter. If it falls just after, leftover clearance matters. Be clear about which orders have been placed, which are paid, and who takes delivery.

Keep a note of how you handled leftovers in past years: markdown dates, bundles, returns to suppliers and donations. That history shows the buyer how the shop manages risk, and it helps both sides agree on how stock is counted and handled at handover. Take dated photos of the stockroom shelves before a buyer visits, so everyone agrees later on what was there and in what condition. If some stock is on consignment or belongs to a supplier, label it clearly so nobody counts it as yours by mistake.

Key takeaways

• Sort stock by holiday into current, carry-over and clearance.
• Record supplier orders and deposits placed ahead of the next season.
• Show how past leftovers were cleared, not only what remains.
• Agree early how seasonal stock is counted and priced at handover.