Marked down as below, the block cost $20,996 and would fetch $27,657 — an average 27% off the ticket, still $6,661 clear of cost. Only four small lines genuinely need to go below cost, and they write off $247 in total.
There are roughly five weeks of trading left. Ex-rental carbon poles sold 20 pairs at $97 this season — more than every new pole combined — so the appetite for discounted gear is already proven. This is stock that will otherwise sit until next June.
| Item | Units | Cost ea | Ticket | Sale price | Off | Recovers | vs cost |
|---|---|---|---|---|---|---|---|
| Hardgoods — 70 units, $16,865 at cost | |||||||
| Rossignol X-8 classic boots | 13 | $279.68 | $419.99 | $329 | 22% | $4,277 | +$641 |
| Rossignol X-10 skate boots | 10 | $346.56 | $599.99 | $449 | 25% | $4,490 | +$1,024 |
| Rossignol X-8 skate boots | 7 | $288.80 | $499.99 | $379 | 24% | $2,653 | +$631 |
| Rossignol X-ium WC skate boots | 2 | $459.04 | $759.99 | $549 | 28% | $1,098 | +$180 |
| Rossi Force 5 poles (50% carbon) | 12 | $99.50 | $199.00 | $139 | 30% | $1,668 | +$474 |
| Rossi Force 7 poles (70% carbon) | 7 | $125.00 | $249.99 | $169 | 32% | $1,183 | +$308 |
| Rossi Evo XC 55 R-skin skis | 4 | $220.00 | $549.99 | $349 | 37% | $1,396 | +$516 |
| Rossi Venture X-tour skis | 4 | $122.00 | $304.00 | $199 | 35% | $796 | +$308 |
| Rossi Delta Comp JR skate skis | 4 | $273.60 | $409.99 | $329 | 20% | $1,316 | +$222 |
| Rossi Delta Comp JR R-skin skis | 4 | $285.76 | $409.99 | $339 | 17% | $1,356 | +$213 |
| Rossi Delta Sport R-skin skis | 3 | $383.04 | $549.99 | $449 | 18% | $1,347 | +$198 |
| Softgoods — 126 units, $3,242 at cost | |||||||
| Kombi Bear Paw Mitt – Children | 34 | $13.75 | $44.99 | $29.99 | 33% | $1,020 | +$552 |
| Mt Adventure goggles (infant/child/youth) | 36 | $17.00 | $39.99 | $29.99 | 25% | $1,080 | +$468 |
| Nalgene bottles, SF logo | 23 | $20.00 | $34.99 | $24.99 | 29% | $575 | +$115 |
| Rossignol XC Active gloves | 13 | $54.99 | $99.00 | $69 | 30% | $897 | +$182 |
| Rossignol XC Alpha Warm mitts | 12 | $59.99 | $119.99 | $79 | 34% | $948 | +$228 |
| Clothing — all remaining | 8 | $33.50 | $83.75 | $49 | 41% | $392 | +$124 |
| Never going to sell at full price — 198 units, $889 at cost | |||||||
| Rossi thermo drink belt | 10 | $74.99 | $144.99 | $89 | 39% | $890 | +$140 |
| Lanyard | 88 | $1.30 | $4.00 | $2 | 50% | $176 | +$62 |
| Earplugs | 100 | $0.25 | $1.50 | $1 | 33% | $100 | +$75 |
| Round 1 total | 394 | — | $38,086 | — | 27% | $27,657 | +$6,661 |
| Item | Units | At cost | Final price | Recovers | Written off | What for |
|---|---|---|---|---|---|---|
| Rossi thermo drink belt | 10 | $750 | $59 | $590 | $160 | One sold in two seasons. Twenty years of cover. |
| Clothing — all remaining | 8 | $268 | $29 | $232 | $36 | Category is being exited — empty the rail. |
| Lanyard | 88 | $114 | $1 | $88 | $26 | Or free with any purchase — better as a giveaway. |
| Earplugs | 100 | $25 | free | $0 | $25 | Bundle with sunscreen. Twenty-five years of cover. |
| Total written off | 206 | $1,157 | — | $910 | $247 |
The shop is holding 986 units worth $30,948 at cost — $62,218 at retail, against roughly $35,000 of annual sales. That is about a year and a half of stock, and $22,000 of it sits in skis, boots and poles that turn over a handful of times a season.
Meanwhile six proven sellers are at zero — including stickers, the highest-volume product in the shop at 148 units across two seasons. The money is tied up in exactly the wrong places.
| Item | Sold, 2 seasons | Sold 2026 | In stock | Note |
|---|---|---|---|---|
| Sticker | 148 | 52 | 0 | Highest-volume line in the shop. Cheap, high margin, impulse. |
| Kombi Gracefull Mitts – Children | 40 | 10 | 0 | All 4 sizes at zero |
| Inferno Firestorm Gloves – Children | 32 | 15 | 0 | All 5 sizes at zero |
| Sunscreen Lipbalm | 48 | 11 | 1 | One left |
| Rossi bottle holder + bottle | 4 | 0 | 0 | — |
| Socks | 3 | 1 | 0 | Only listed on the till in August |
| Snow Farm T-shirts (all colours) | 46 | 13 | 10 | 13 of 18 back-logo sizes at zero |
| Snow Farm Sweatshirts | 15 | 1 | 2 | 8 of 10 sizes at zero |
| Item | Sold, 2 seasons | In stock | Years of cover | Tied up @cost |
|---|---|---|---|---|
| Rossignol X-1 boots (junior sizes 26–33) | 2 | 42 | 42 | not priced |
| Earplugs | 8 | 100 | 25 | $25 |
| Rossi thermo drink belt | 1 | 10 | 20 | $750 |
| Lanyard | 11 | 88 | 16 | $114 |
| Rossignol X-8 classic boots | 4 | 13 | 6.5 | $3,636 |
| Kombi Bear Paw Mitt – Children | 15 | 34 | 4.5 | $440 |
| Rossignol XC Active Gloves | 6 | 13 | 4.3 | $715 |
| Rossi Force 7 poles | 2 | 7 | 7.0 | $875 |
| Rossi Force 5 poles | 6 | 12 | 4.0 | $1,194 |
| Rossignol X-10 skate boots | 6 | 10 | 3.3 | $3,466 |
| Item | 2 seasons | 2026 | Stock | Cover (yrs) | Order | Call |
|---|---|---|---|---|---|---|
| Sticker | 148 | 52 | 0 | 0.0 | 150 | Sold out |
| Kombi Everyday Gloves – Men + Junior | 102 | 39 | 44 | 0.9 | 40 | Reorder |
| Sunglasses | 81 | 34 | 21 | 0.5 | 30 | Reorder |
| Sunscreen 60ml | 75 | 34 | 59 | 1.6 | 0 | Hold |
| Kids Sunglasses | 65 | 19 | 29 | 0.9 | 20 | Reorder |
| Sunscreen Lipbalm | 48 | 11 | 1 | 0.0 | 40 | Sold out |
| Snow Farm T-shirts | 46 | 13 | 10 | 0.4 | 25 | Low — fill sizes |
| Kombi Active Gloves – unisex | 43 | 15 | 51 | 2.4 | 0 | Overstocked |
| Kombi Gracefull Mitts – Children | 40 | 10 | 0 | 0.0 | 20 | Sold out |
| Nalgene bottles | 34 | 3 | 23 | 1.4 | 0 | Hold |
| Inferno Firestorm Gloves – Children | 32 | 15 | 0 | 0.0 | 20 | Sold out |
| Inferno Cinder Mitts – Children | 30 | 8 | 16 | 1.1 | 8 | Small top-up |
| Handwarmers | 28 | 7 | 14 | 1.0 | 10 | Reorder |
| Mt Adventure Goggles | 27 | 12 | 36 | 2.7 | 0 | Overstocked |
| Snow Farm Tumbler | 26 | 7 | 19 | 1.5 | 0 | Hold |
| Kombi Knitted liners | 23 | 8 | 12 | 1.0 | 8 | Small top-up |
| Snow Farm Baseball Cap | 20 | 8 | 18 | 1.8 | 0 | Hold |
| Kombi Baby Bear Mitts – Infant | 18 | 18 | 10 | 1.1 | 15 | New, growing |
| Kombi La Montagne Primaloft – Women | 16 | 11 | 11 | 1.4 | 6 | New, growing |
| Snow Farm Sweatshirts | 15 | 1 | 2 | 0.3 | 8 | Low — fill sizes |
| Kombi Bear Paw Mitt – Children | 15 | 13 | 34 | 4.5 | 0 | Overstocked |
| Lanyard | 11 | 5 | 88 | 16 | 0 | Dead |
| Earplugs | 8 | 0 | 100 | 25 | 0 | Dead |
| Line | Sales data said | Stocktake says | Now |
|---|---|---|---|
| Nalgene bottles | Sold 32, then near-zero — restock | 23 on the shelf, 1.4 years of cover | Demand really did drop — don't buy |
| Kombi Bear Paw Mitts | New and working — buy 20 | 34 in stock, 4.5 years of cover | Overbought — buy none |
| Kombi Active Gloves | Steady — buy 23 | 51 in stock, 2.4 years of cover | Buy none |
| Snow Farm Sunglasses | 47 sold, zero this season — restock | No such line anywhere in the stocktake | Open question |
| Category | 2025 full | 2025 → 21 Aug | 2026 → 21 Aug | YoY | Scale | Still to come |
|---|---|---|---|---|---|---|
| Gloves | $7,473 | $5,506 | $7,284 | +32% | $2,601 | |
| XC Skis | $3,569 | $3,382 | $5,202 | +54% | $288 | |
| XC Ski Boots | $3,715 | $3,094 | $3,590 | +16% | $720 | |
| Poles | $838 | $493 | $2,552 | +418% | $1,787 | |
| Merino Muster merch | $1,924 | $963 | $2,383 | +148% | $2,380 | |
| Accessories | $3,098 | $2,200 | $2,257 | +3% | $921 | |
| Snow Farm merch | $4,314 | $1,726 | $1,349 | −22% | $2,022 | |
| Wax counter sales | $412 | $232 | $210 | −9% | $164 | |
| Map | $304 | $200 | $139 | −30% | $73 | |
| Clothing | $583 | $504 | $74 | −85% | $12 | |
| TSL Snowshoes | $920 | $920 | $0 | −100% | $0 | |
| Total | $27,150 | $19,219 | $25,041 | +30% | $10,332 |
Had this season's guests spent at last year's rate of $2.08 each, the shop would have taken $29,499. It took $25,041 — $4,458 that walked past the counter. Across a full year at last season's rate the shortfall is nearer $6,000.
The stocktake explains a good part of it. Stickers, children's gloves and lipbalm — the impulse lines that convert a walk-past into a sale — have been at zero for some or all of the season. The rest is placement: Fun Zone families are the fastest-growing group on the hill, and if they don't pass the counter, no order fixes it.
The stocktake holds 220 units of wax across 121 lines, worth $1,684 — every klister, kick wax, glide wax, brush and kork in the catalogue. Counter sales are trivial: 32 units and $686 across two seasons.
But the ski servicing that consumes it is growing fast — 75 jobs and $2,150 ex-GST over the two seasons, up from $791 last season to $1,422 this season, an 80% rise, with 47 jobs booked in 2026 against 30 in all of 2025. This range is feeding the waxing bench, not the shelf. Judge it on service consumption, not retail sales, and don't cut it on the counter numbers.