Numbers to track
| Area | What it shows | Why it matters |
|---|---|---|
| Phone sales | Revenue by model and brand | Demand visibility |
| Cost of stock | Purchase cost of sold phones and accessories | Gross margin |
| Accessory margin | Profit from add ons | Important profit source |
| Repair income | Labor and part revenue | Service profitability |
| Installment receivables | Money still owed | Cash flow risk |
| Cash reconciliation | Expected versus actual cash | Payment control |
| Stock value | Money tied in inventory | Cash planning |
| Discounts and refunds | Margin leakage | Approval control |
Profit is not cash in drawer
Cash collected today may need to pay suppliers taxes salaries rent and installment risk. Profit should be calculated after cost and expenses.
Tax inventory valuation installment sales and business compliance can be complex. Shops should use qualified local accounting support.
This article is for general smartphone shop planning and operations. Real shops must follow local tax consumer protection warranty import data privacy employment and payment rules.
Customer devices can contain private data. Staff should handle repairs trade in checks and data transfer requests with clear permission and privacy discipline.