Ending Inventory & Cost of Goods Available Calculator

Ending Inventory is the total dollar value of unsold merchandise held in stock at the end of an accounting period.

To use the Ending Inventory & Cost of Goods Available Calculator, enter your Beginning Inventory Value (), Net Purchases Added (), Cost of Goods Sold (COGS). The calculator instantly computes Ending Inventory Value, Cost of Goods Available for Sale and more. Results update in real time as you change any input — no submit button needed.

How to Use This Calculator

Enter your Beginning Inventory Value () (e.g. 50000 in ), Net Purchases Added () (e.g. 120000 in ), and Cost of Goods Sold (COGS) (e.g. 130000 in ). Results update instantly as you type — adjust any value to compare scenarios.

The Formula

Goods Available for Sale = Beginning Inventory + Net Purchases

Ending Inventory = Beginning Inventory + Net Purchases - Cost of Goods Sold (COGS)

Worked Example

50,000 Beginning Inventory, 120,000 Net Purchases, 130,000 COGS:

Goods Available for Sale = 170,

000.

Ending Inventory = 170,000 - 130,000 = 40,000.00 (23.5% of available goods retained).

Understanding Your Result

Optimal inventory management balances holding costs (typically 20–30% of inventory value annually: storage, insurance, obsolescence, capital cost) against ordering costs. EOQ minimizes the total of these two cost types. Safety stock protects against demand variability and lead time variability — the standard formula uses service level z-scores: 95% service level z=1.645, 99% z=2.

• Days inventory outstanding (DIO) benchmark: retail 30–60 days, manufacturing 50–80 days, distribution 20–40 days. Below industry average DIO is generally better.