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Student spreadsheet to accompany product W34098.

Instructor spreadsheet to accompany product W34099.

Yasir Qureshi, the proprietor of the Indian cooking gas agency Universal Indane (UI), has asked the company’s operations manager, Shruti Bhargava, to review the financial statement for fiscal year 2021–22 and prepare a report on the functioning of the various divisions. Although both the manager of human resources and the marketing manager had presented their reports, Qureshi wanted Bhargava to holistically audit the current inventory system at UI in terms of customer satisfaction levels and cost perspectives. Qureshi wanted Bhargava to prepare a report based on the representative data available from the company’s headquarters in Jahangirabad. UI’s inventory turnover ratio was reportedly improving, but the increasing inventory costs, year-on-year, seemed to suggest that new standard inventory practices needed to be adopted. The total operational cost for holding the inventory was calculated based on all relevant cost elements, including ordering cost, inventory holding cost, cost of delivery, and material costs. Standard inventory management principles from operations management literature were used for investigating inventory systems in natural business settings.

Breadfast is an online grocery delivery retailer founded by Mostafa Amin, Muhammad Habib, and Abdallah Nofal in Egypt in 2017. The three co-founders are now contemplating international expansion into new markets to further grow their revenues and diversify geographically. They have decided to investigate expanding into nearby Tunisia and the Kingdom of Saudi Arabia (KSA). Therefore, they must examine the macroeconomic environment and the food and beverage industry in those two countries to determine if the conditions are favourable to ensure a successful international expansion. In addition to identifying the criteria of attractiveness for each country, the co-founders must select the most appropriate market entry strategy. The online grocery retail market in Tunisia and KSA has been growing as a result of evolving consumer preferences and the COVID-19 pandemic. Both countries have favourable and unfavourable factors. Given the risks and trade-offs in each country, Breadfast must determine which market to enter and which mode of entry will increase its the chance of success.

In 2021, the Irish whiskey segment was the fastest growing whiskey segment in the United States. US-based Brown-Forman Corporation had acquired the Slane brand in 2015 after purchasing all shares in the Slane Castle Irish Whiskey company and agreeing to invest in building a new Irish whiskey distillery and visitor centre on the historic Slane Castle Estate. Slane Distillery filled its first barrel of Irish whiskey in 2018, and the company then quickly began targeting key markets in Europe and North America.<br><br>The challenge now for Brown-Forman in the United States was building the Slane brand from scratch. The company's brand marketing team had to first identify overarching strategies that would accelerate awareness and trial for the Slane Irish Whiskey brand in the United States. Key goals included determining a point of differentiation for the Slane Irish Whiskey brand among the alternatives, and fostering a connection between the Slane Irish Whiskey brand and the North American consumer.

In April 2021, Jo Santiago, account manager of the London, Ontario, branch of Goliath National Bank (GNB) was reviewing a request for a $400,000 long-term loan and a $50,000 working capital loan for Atlohsa Gifts (AG). AG’s general manager, April White, had made the request. AG was a subsidiary of Atlohsa Family Healing Services (AFHS) and its mandate was to use its net earnings to fund initiatives for the betterment of Indigenous people. White was planning to use the long-term loan to open a stand-alone location in downtown London on Richmond Street to expand operations outside of AFHS headquarters and accommodate a surge in AG’s retail and wholesale growth due to recent events. Santiago felt good about AG’s successful sales and aligned with the organization’s mission and vision; however, he felt unsure about White’s ability to manage this level of debt.

<p align="justify">VALR, a cryptocurrency platform and South African financial technology (fintech) company, was experiencing scaling challenges in August 2021. Launched in 2018, the start-up took on the market incumbent—a company trading in 40 countries. Within 18 months, VALR had become the market leader in terms of locally traded volume. However, this created growth pains and presented the issue of how the company could scale successfully. The company’s chief executive officer, Farzam Ehsani, believed that entrepreneurial orientation (EO) was a core strength and an instrumental factor in VALR’s success, but he was faced with the dilemma of how to scale it. The founding team had been able to sustain an organizational culture that advanced autonomy and risk-taking to that point, and maintained high levels of competitiveness and service. However, as the business entered a new phase of maturity, Ehsani faced the challenge of how the organizational culture could be scaled to continue fostering EO. In addition, Ehsani worried about the regulatory uncertainty that characterized the cryptocurrency industry.

In January 2023, Adam Pierce, co-owner and operations manager of Lambton Custom Flooring (LCF), eased back in his home-office chair in Sarnia, Ontario, after another day installing flooring. He looked at his calendar: In one week he would meet with his business partner, Marlin Jervis, to discuss the coming year’s strategic vision for LCF. Last year’s decreased profits concerned Pierce. He questioned whether a change was necessary to offset this trend, and, with the ever-present economic turmoil, he wondered if lower profits were here to stay. Pierce was uncertain if investing in advertisements would be enough, or if he should take more drastic measures, such as expanding the business’s installation services or even buying out his partner. Whatever his decision, Pierce would have to lay the groundwork for the following week’s meeting.

Between 2016 and 2019, Jijihong Catering Management Co. Ltd. (Jijihong)—a well-established company in Jiangxi Province, China—encountered a plateau in its development as the number of its chain stores consistently stagnated at around 80 and never surpassed 100. To address this growth challenge, in January 2019, the general manager of Jijihong led her team to proactively adjust the company’s strategy. They decided to discontinue various company sub-brands, focusing instead on a single brand (Jijihong) and a single business (spicy hot pot) within a single market (Jiangxi). Before the new strategy could produce significant results, however, the outbreak of the COVID-19 pandemic in 2020 completely altered the competitive landscape of and set new development trends in the hot pot industry, disrupting Jijihong’s development plans.

<p align="justify">In February 2020, a real estate developer from Montreal, Quebec, Canada was pursuing the development of a new residential rental tower of over 200 units in a popular Montreal suburb. As the founder of the real estate development firm Legacy Development Group, the developer had to revise and adjust his development plan several times. He faced several obstacles in the process, including work stoppage due to the outbreak of the COVID-19 pandemic, zoning and regulatory issues, and changes in the real estate market. In September 2020, the developer had to re-evaluate his revised development plan in preparation for a meeting with his two partners, when the group would determine whether or not to pursue the project.

This is the Student Spreadsheet, which is meant to accompany the case (W27680).

This is the Instructor Spreadsheet, which is meant to accompany the Teaching Note (W27681).

In April 2023, Tage Rita, the founder and chief executive officer of Lambu Subu Food and Beverages, contemplated the company’s ambitious goal of achieving a revenue of ₹100 million by 2025. There was a positive trend in demand for the company’s popular kiwi wine, Naara Aaba, particularly in key markets. However, Rita had concerns regarding supply chain issues that had impeded fulfilling significant orders in 2022 due to the remote location of the production unit. In addition, the company’s product portfolio solely had wines in the lower-price segments (₹250–₹700), and Rita was considering the launch of a new range of wines in the mid-price segment (₹1,090–₹1,990). The question looming was whether this was the right moment to introduce a higher-priced product. Additionally, she pondered the ideal target audience for these new wines and how their positioning should be differentiated from existing offerings. Furthermore, Rita sought to explore alternative growth strategies for the company.

In 2023, Hindustan Unilever Limited (HUL) faced a pivotal choice: whether or not to enter India's expanding shampoo hair colour market, which was valued at US$82.72 million and projected annual growth exceeding 17 per cent until fiscal year 2026. HUL's assistant brand manager, Sabhayata Singh, grappled with the absence of a hair colour offering in HUL's portfolio. The dynamic market landscape, coupled with the absence of this product, intensified the decision-making process. HUL faced the strategic dilemma of extending existing brands or creating a new one to meet consumer demands. Pricing strategies became crucial in a market where most products were priced under half a dollar. The decision not only influenced HUL's local market position but also carried implications for potential international expansion.

On May 5, 2020, Karen Ball assumed the role of president and chief executive officer for the Calgary Chamber of Voluntary Organizations (CCVO), based in Calgary, Alberta, Canada, following her predecessor’s departure. With board approval of the 2021–2024 strategic plan, Ball and her team were preparing for a board meeting on January 10, 2021, to present their options to diversify revenue streams and leverage social enterprise opportunities. Since the strategic plan’s approval, however, considerable change had occurred. Alberta’s economy was in a significant downturn, while the Coronavirus Disease (COVID-19) was making a devastating impact on the province, including the nonprofit sector. As Ball finalized her analysis, she had to determine and present to the board the option or combination of options that would best address CCVO’s new strategic direction.

<p align="justify">In 2020, the Indian film industry witnessed a significant rift between producers and exhibitors (cinema owners and multiplex chains) when the producers of the highly anticipated film <i>Gulabo Sitabo</i> opted for a direct digital premiere of the film on Amazon Prime Video, thereby bypassing a theatrical release. The decision angered exhibitors, who viewed over-the-top (OTT) platforms as threats to traditional cinema distribution. Concerns arose that other studios would soon follow suit, jeopardizing their businesses. Although the producers cited COVID-19-related challenges and the increased popularity of streaming services as reasons for their decision, exhibitors accused them of being selfish. Exhibitors emphasized their investments in world-class screens and urged co-operation, threatening retaliatory measures. The rising tension brought up a number of questions: How much of a threat were OTT platforms to traditional film distribution? How could disagreements between producers and traditional distributors be resolved? Might OTT platforms and traditional distribution methods coexist, and if so, how?

In June 2022, two MBA students from a post-secondary institution in India were asked by their professor to build a valuation model for HDFC Life Insurance Company Limited to assess the company’s stock price for investors. The students understood the importance of the task and tracked the company’s historic stock price. They found that its share price dropped considerably in 2021, as the company’s profits decreased due to a high number of claims during the COVID-19 pandemic. In 2022, however, the company witnessed a rise in profits mainly due to a high number of premiums, as fears from COVID-19 infections led more people to buy insurance coverage. Given that the company’s profits and performance had been fluctuating, the students wanted to know whether the stock was undervalued, overvalued, or fairly priced. Their task was to determine the ideal stock price and whether to recommend the stock to investors.

Student Spreadsheet to accompany product W34075.

Instructor Spreadsheet to accompany product W34076.

In August 2020, Schneider Electric India (SE), a major Indian low-voltage switchgear company, pursued a strategic growth plan by acquiring Larsen & Toubro’s Electrical and Automation business from its competitor. This unprecedented deal involved two organizations that had previously competed for the same markets and customers but would subsequently operate under one parent company named Schneider Electric India Pvt. Ltd. The new company would have two brands of the same product and different sales models. The merger would also have wide-ranging implications for the stakeholders on both the sides, which included customers, suppliers, employees, and regulators. The timing of the merger was further complicated with the integration taking place during the COVID-19 pandemic and consequent nationwide lockdowns. The acquisition brought together an Indian company and a global organization, with stark differences in terms of culture and employee policies. Therefore, the integration of two competing businesses with disparate employee policies and cultures, amid pandemic-led challenges, seemed like a herculean task for the integration team. Rachna Mukherjee, the chief human resources officer of SE, was heading the integration plan and was contemplating the many challenges that she would encounter. She knew that she would need the right approach to overcome these challenges and ensure a smooth integration of the two companies.