Material Valuation & Cost Management
One Jamaica book of JMD 112,400,000, with USD equipment shown beside it
Inventory ValueJMD 112,400,000
Jamaica book
Excess & Obsolete ExposureJMD 6,300,000
▼ JMD 400,000 vs last month
Inventory Turns5.8×
▲ 0.2× vs last quarter
Valuation
Jamaica book JMD 112,400,000. USD equipment is listed and is outside that total. ONT Starter Kit 160 × JMD 6,900 = JMD 1,104,000.
0 selected
| SKU | Item | Method | Quantity | Unit Cost | Value | Variance | Entity | |
|---|---|---|---|---|---|---|---|---|
| SKU-ONT-14 | ONT Starter Kit | Standard | 160 | JMD 6,900 | JMD 1,104,000 | JMD 0 | Seiretsu Jamaica | |
| SKU-FBR-48 | 48-core fiber cable | FIFO | 50 km | JMD 185,000 | JMD 9,250,000 | JMD 0 | Seiretsu Jamaica | |
| SKU-SIM-100 | SIM Starter Pack | Weighted Average | 4,000 | JMD 420 | JMD 1,680,000 | JMD 0 | Seiretsu LLC | |
| SKU-SPL-116 | 1:8 fiber splitter | Standard | 400 | JMD 1,250 | JMD 500,000 | JMD 18,000 | Seiretsu Jamaica | |
| SKU-DRP-04 | Drop cable 2-core | Standard | -4 | JMD 2,400 | JMD -9,600 | JMD 0 | Seiretsu Jamaica | |
| SKU-MIFI-02 | MiFi hotspot | Weighted Average | 24 | JMD 3,600 | JMD 86,400 | JMD 0 | Seiretsu Jamaica Seiretsu LLC | |
| SKU-SCR-02 | Scrap housings | Standard | 15 | JMD 300 | JMD 4,500 | JMD 0 | Seiretsu Jamaica | |
| SKU-CPE-09 | Customer CPE | Standard | 12 | JMD 0 | JMD 0 | JMD 0 | Seiretsu Jamaica | |
| SKU-HND-08 | Handset | Standard | 80 | USD 128 | USD 10,240 | USD 0 | Seiretsu LLC | |
| SKU-OLT-04 | OLT line card | Standard | 6 | USD 3,100 | USD 18,600 | USD 1,200 | Seiretsu Jamaica | |
| — | Other Jamaica stock | Weighted Average | — | — | JMD 99,784,700 | JMD 0 | Seiretsu Jamaica Seiretsu LLC |
No records match this filter.
Variance accounting
Posted with the cost books
Purchase Price Variance5100JMD 840,000
Usage Variance5200JMD 210,000
Cost books
Statutory, group and management. Difference is management minus statutory.
| Item | Statutory | Group | Management | Difference | Status | Entity |
|---|---|---|---|---|---|---|
| ONT Starter Kit | JMD 6,900 | JMD 6,900 | JMD 7,140 | JMD 240 | Active | Seiretsu Jamaica |
| 48-core fiber cable | JMD 185,000 | JMD 185,000 | JMD 191,000 | JMD 6,000 | Active | Seiretsu Jamaica |
| SIM Starter Pack | JMD 420 | JMD 420 | JMD 455 | JMD 35 | Active | Seiretsu LLC |
| 1:8 fiber splitter | JMD 1,250 | JMD 1,250 | JMD 1,250 | JMD 0 | Active | Seiretsu Jamaica |
| Handset | USD 128 | USD 128 | USD 134 | USD 6 | Review | Seiretsu LLC |
No records match this filter.
Books
StatutoryOpen
GroupOpen
ManagementReview
Landed cost
GR-220 base JMD 2,220,000 is 12 km at JMD 185,000. Freight, duty, insurance and handling bring landed cost to JMD 2,588,000. GCT at 15% on that base is JMD 333,000 and is not inside the landed cost.
| Receipt | Item | Base Cost | Freight | Duty | Insurance | Handling | Landed Cost | Allocation Basis | |
|---|---|---|---|---|---|---|---|---|---|
| GR-220 | 48-core fiber cable | JMD 2,220,000 | JMD 180,000 | JMD 120,000 | JMD 40,000 | JMD 28,000 | JMD 2,588,000 | Value | |
| GR-244 | ONT Starter Kit | JMD 207,000 | JMD 12,000 | JMD 8,000 | JMD 3,000 | JMD 2,400 | JMD 232,400 | Quantity | Adjusted after receipt |
| GR-251 | SIM Starter Pack | JMD 168,000 | JMD 22,000 | JMD 14,000 | JMD 6,000 | JMD 4,000 | JMD 214,000 | Weight |
No records match this filter.
FIFO layers · 48-core fiber cable · Kingston Main Warehouse
Consumed oldest first, in policy order. 15 km plus 25 km is the 40 km on hand. JMD 2,970,000 plus JMD 4,430,000 is JMD 7,400,000.
| Layer | Receipt Date | Quantity Remaining | Unit Cost | Value |
|---|---|---|---|---|
| L-220-1 | 12 Jan 2026 | 15 km | JMD 198,000 | JMD 2,970,000 |
| L-220-2 | 03 Mar 2026 | 25 km | JMD 177,200 | JMD 4,430,000 |
| L-188 | 18 Jun 2026 | 10 km | JMD 185,000 | JMD 1,850,000 |
No records match this filter.
Revaluation
No silent restatement. The entry is the management-book difference of JMD 240 on 160 ONT Starter Kits, JMD 38,400.
Ageing
Buckets sum to JMD 112,400,000
Turns
Book turns 5.8×
Kingston Main Warehouse6.4×
Montego Bay Depot5.1×
Mandeville Field Store4.6×
Portmore Retail Counter7.2×
Technician Van — Spalding Route9.0×
Value by location
These five locations are the JMD 112,400,000 book
| Location | Value |
|---|---|
| Kingston Main Warehouse | JMD 62,400,000 |
| Montego Bay Depot | JMD 28,600,000 |
| Mandeville Field Store | JMD 12,200,000 |
| Portmore Retail Counter | JMD 6,800,000 |
| Technician Van — Spalding Route | JMD 2,400,000 |
No records match this filter.
Value by category
Working lots such as ONT Starter Kit sit inside ONTs and CPE
| Category | Value |
|---|---|
| Fiber and cable | JMD 48,600,000 |
| ONTs and CPE | JMD 22,800,000 |
| SIM and eSIM | JMD 8,400,000 |
| Splitters | JMD 6,200,000 |
| Other | JMD 26,400,000 |
No records match this filter.
Excess and obsolete by location
Exposure JMD 6,300,000
| Location | Exposure |
|---|---|
| Kingston Main Warehouse | JMD 3,400,000 |
| Montego Bay Depot | JMD 1,600,000 |
| Mandeville Field Store | JMD 800,000 |
| Portmore Retail Counter | JMD 400,000 |
| Technician Van — Spalding Route | JMD 100,000 |
No records match this filter.
Excess and obsolete by category
The five categories sum to JMD 6,300,000
| Category | Exposure |
|---|---|
| Fiber and cable | JMD 2,800,000 |
| ONTs and CPE | JMD 1,500,000 |
| SIM and eSIM | JMD 900,000 |
| Splitters | JMD 700,000 |
| Other | JMD 400,000 |
No records match this filter.