Final_Research_Thanaporn_Chaijak_63170840106

GUIDELINES FOR IMPROVING THE EFFICIENCY OF WAREHOUSE LAYOUT: A CASE STUDY ABC COMPANY IN UBON RATCHATHANI Miss Thanaporn Chaijak Bachelor of Business Administration, International Management Ubon Ratchathani University AN INDEPENDENT STUDY SUBMITTED IN PARTIAL FULFILLMENT OF THE REQUIREMENT FOR BACHELOR OF BUSINESS ADMINISTRATION UBON RATCHATHANI BUSINESS SCHOOL ACADEMIC YEAR 2023

ACKNOWLEDGEMENT The Retail-wholesale business of consumer products case study of warehouse layout efficiency for reducing business costs was accomplished with the help of many people who were extremely encouraging and helpful. Dr. Arunrat Sawetham, in particular, for being my independent study advisor and for always providing me with suggestions, recommendations, pointing out, and dealing with multiple mistakes during my research. All of these, the researcher would like to sincerely thank my parents, advisor, any administration, and the company in case study who are also supportive and gave me un invaluable guidance and information. These people inspired me to study and knowledge on my research. Finally, the researcher would really like to dedicate this research to those who the researcher mentions as above for their understanding, support, and motivation during my academics. Thanaporn Chaijak Author

ABSTRACT Effective warehouse management plays a pivotal role in optimizing operational efficiency and reducing costs for companies, especially in the context of a growing emphasis on inventory storage costs in the corporate sector. This research focuses on a case study of a general merchandise and consumer goods retailer and wholesaler operating in northeastern Thailand. With a substantial inventory of over 90,000 items and an absence of structured storage strategies, the company faced challenges related to high picking expenses and inefficient space utilization, leading to increased product prices for customers. The primary research objectives were twofold: first, to identify an optimal warehouse layout that would reduce warehouse time, and second, to conduct a comparative analysis of warehouse operations before and after implementing suggested changes. To achieve these objectives, the study drew upon theoretical frameworks including Warehouse Management, Warehouse Layout, Lean Warehousing Management, and ABC Analysis. Data collection involved on-site inspections, interviews, and document analysis spanning from January 1, 2020, to August 23, 2023. The research unveiled the profound impact of product placement within the warehouse on operational efficiency. Suboptimal placement led to transportation and motion waste, incurring both costs and time losses for the company. To mitigate these issues, the research employed the Economic Order Quantity (EOQ) theory, resulting in significant cost reductions. These included a 50% decrease in ordering costs, a 20% reduction in storage costs per order, and an annual storage cost decrease of approximately 9.09%. Additionally, the study utilized ABC - FSN analysis to categorize inventory items into three groups based on their revenue contribution. This analysis underscored the significance of strategic inventory management, particularly with Category A products making a substantial revenue contribution. The findings highlighted the potential for enhancing warehouse efficiency and reducing operational costs through strategic inventory management techniques. Ultimately, the research culminated in a warehouse layout improvement that significantly reduced forklift working time by over 57.13%. This optimization effectively curtailed transportation and motion waste, signaling cost savings in warehouse management. In summary, this research underscores the pivotal role of inventory management and layout optimization in warehouse operations. By implementing strategic changes rooted in ABC analysis, EOQ, and other theoretical frameworks, the case study company achieved remarkable cost savings and operational efficiency enhancements. These findings have implications not only for the case study company but also for addressing broader issues related to inventory storage costs and economic growth. Recommendations include continued EOQ analysis, proactive inventory forecasting, and a structured approach to product placement, all contributing to streamlined operations and cost reduction.

Contents Topic Page Chapter 1 Introduction 1 Research Background & Significance 1 Research Objectives and Research Questions 1 Research Boundary 1 Research Contribution 2 Conceptual Framework 2 Operational Definition 2 Chapter 2 Literature Review 4 Warehouse Management Systems 4 Warehouse Layout Design 5 Always Better Control (ABC analysis) 6 Economic Order Quantity (EOQ) 8 Inventory Management 9 Fast-moving, Slow-moving, and Non-moving analysis (FSN) 12 Lean Warehousing Management 12 Chapter 3 Research Methodology and Procedure 15 Define the scope of research 15 Establish the research procedure 15 Collecting warehouse information and inventory storage layout 16 Analyze the information and cost 16 Research preparation and presentation 16 Chapter 4 Data analysis 17 Company’s general information 17 Collecting warehouse information and inventory storage layout 17 Analyze the information and cost 24 Chapter 5 Conclusion and Suggestion 57 The conclusion ABC Analysis 57 Compare inventory before and after using EOQ 60 Discussion 61 Suggestions 62 References 63

Table of Contents Page Table 1 Classification of inventory items based on usage rate or picking frequency (Chuthong & Ngamsaat, et al., 2022) 12 Table 2 Time of Working process before suggesting 24 Table 3 Warehouse storages of three warehouses 25 Table 4 The Inventory that movement (Sale volume) and ABC classified within 2023 to 2021 27 Table 5 The quantity of items and value of each type of product (ABC analysis) 27 Table 6 The quantity of items and value of each type of product (FSN analysis) 27 Table 7 The example of Alocohol and cigarettes’s category after classified 28 Table 8 The example of Beverage’s category after classified 29 Table 9 The example of Canned food and rice’s category after classified 30 Table 10 The example of Chemical product’s category after classified 31 Table 11 The example of Coffee and creamer’s category after classified 32 Table 12 The example of Condiments and bakery’s category after classified 33 Table 13 The example of Consumer product’s category after classified 34 Table 14 The example of Diaper product’s category after classified 35 Table 15 The example of Electrical appliance and equipment’s category after classified 36 Table 16 The example of Fabric softener’s category after classified 37 Table 17 The example of Health care and medical supply’s category after classified 38 Table 18 The example of Instant food’s category after classified 39 Table 19 The example of Kitchen equipment’s category after classified 40 Table 20 The example of Laundry product’s category after classified 41 Table 21 The example of Office supplies, toys, and sports equipment’s category after classified 42 Table 22 The example of Pet product’s category after classified 43 Table 23 The example of Power’s category after classified 44 Table 24 The example of Powdered milk’s category after classified 45 Table 25 The example of Premium item’s category after classified 46 Table 26 The example of Ready-to-drink milk’s category after classified 47 Table 27 The example of Shampoo and conditioner’s category after classified 48 Table 28 The example of Snack’s category after classified 49

Table of Contents (Continue) Page Table 29 The example of Sparkling water’s category after classified 50 Table 30 The example of Water drink’s category after classified 51 Table 31 The example of working time of forklift I-115133 and I-122638 53 Table 32 Expenses in the purchasing department 54 Table 33 Storage costs 54 Table 34 The example of EOQ calculation of powdered milk inventory according to ABC classification - FSN analysis 56 Table 35 The ABC - FSN Metric analysis of products 57 Table 36 Summary of inventory classification 58 Table 37 Compare inventory purchases and costs before and after using EOQ 60

Figure of Contents Page Figure 1 Warehouse Management System Process diagram 5 Figure 2 ABC classification (Sutevski, D., 2022) 6 Figure 3 Economic Order Quantity (EOQ) Correlation Graph (Udomthanathira, K., 2014) 9 Figure 4 13 types of Inventories by Kitsela, V., (2022) 11 Figure 5 The 5S Methodology in Lean Warehousing Management 13 Figure 6 Warehouse space WH001, WH201, and WH402 17 Figure 7 Layout of WH001 18 Figure 8 Layout of WH402 19 Figure 9 Layout of WH201 20 Figure 10 The pictures inside warehouse WH001, WH201, and WH402 22 Figure 11 Size of the plastic pallet 22 Figure 12 Size of the wooden pallet 23 Figure 13 Size of rack 23 Figure 14 Overview of warehouse layout with ABC and FSN analysis 52 Figure 15 The example of working time of forklift H2-2 and D1-7 53 Figure 16 Summary of inventory classification 57 Figure 17 The warehouse layout before apply ABC – FSN analysis, give examples of 2 SKUs 59 Figure 18 The warehouse layout after apply ABC – FSN analysis, give examples of 2 SKUs 59

Diagram of Contents Page Diagram 1 Conceptual framework of research 2 Diagram 2 Establish the research procedure 15 Diagram 3 Analyze the waste processes that occur in warehouse 24

1 | P a g e Chapter 1 Introduction 1.1. Research Background & Significance Product placement within a warehouse is a crucial factor that can affect the efficiency and effectiveness of warehouse operations. According to the Thailand Logistics Report 2021, The statement is indicating that there is a growing cost associated with inventory storage in the corporate sector of Thailand. Specifically, it mentions that this cost amounts to 1,028 billion baht, which is equivalent to 6.4% of the country's GDP. Additionally, this cost makes up 45.9% of the total cost of logistics in Thailand. The data from the Office of the National Economic and Social Development Board shows that the cost of inventory storage has been increasing steadily over the last ten years. Specifically, the cost of inventory storage has increased from its initial level to 16.36% between 2012 and 2021. The company under investigation is a general merchandise and consumer goods retailer and wholesaler with over 20 branches, registered capital of 35,000,000 baht, and an inventory of more than 90,000 items. The head office is located in the northeast region of Thailand. The company has a problem with organizing the storage of goods in its warehouse, as it focuses on storing goods in a manner suitable for storage without employing any concepts or theories to help with product sorting. This results in high picking expenses per unit per order document and high SKUs picked by warehouse employees per order. Additionally, the most efficient use of space in the warehouse cannot be made. The cost of commodities is thus affected for both the company and customers who have to pay higher product prices. The purpose of this research is to create a warehouse layout that minimizes total costs. In this research, there are so many methods to get a good layout that minimizes total costs, including Warehouse management, Warehouse layout, Lean Warehousing Management, ABC analysis. Some more complex systems will be easier when describing it in the simulation model. 1.2. Research Objectives and Research Questions 1. To find a layout that is suitable for s production company to reduce warehouse time 2. To compare the operating periods of the warehouse department in a company case study between before and after suggesting 1.3. Research Boundary This research aims to improve warehouse management efficiency in a company located in northeastern Thailand using a case study approach. The research is based on theoretical frameworks such as Warehouse Management, Warehouse Layout, Lean Warehousing Management, and ABC Analysis. The study period is from April to September 2023, and data will be collected through on-site inspections, interviews, and document analysis. The collected data will be analyzed using descriptive statistics and content analysis. The study's contribution lies in its potential to enhance the efficiency of warehouse

2 | P a g e management practices, leading to improved performance and profitability for the case study company. The findings will provide valuable insights into the current warehouse management practices of the case study company and offer recommendations for improvement. 1.4. Research Contribution At the initial stages of the research, it was observed that certain factors, such as the frequency of use, sales volume per year, and item importance, have a significant impact on inventory management practices within a company. In order to examine the relationship between these factors and inventory management, a case study approach was adopted, and ABC classification was used as the basis for the analysis. The findings and recommendations of this research can lead to improved efficiency, effectiveness, and profitability of warehouse operations, ultimately reducing the cost of inventory storage for the company and contributing to the overall economic growth of Thailand. 1.5. Conceptual Framework Diagram 1 Conceptual framework of research 1.6. Operational Definition 1.6.1. Warehouse Management System A Warehouse Management System (WMS) is a specialized software solution that centralizes and automates warehouse operations. WMS systems track and manage inventory, optimize storage, and streamline processes such as receiving, picking, packing, and shipping within a warehouse or distribution center. By providing real-time visibility and control, WMS helps organizations enhance inventory accuracy, reduce errors, and improve operational efficiency, leading to better inventory management and order fulfillment. 1.6.1. Lean Warehousing Management Lean Warehousing Management offers a management philosophy that aims to optimize warehouse operations and eliminate waste by implementing lean principles and practices. It involves the continuous improvement of warehouse processes to reduce lead times, increase productivity, and enhance Warehouse Operations Enhancement Inventory Management Warehouse Layout Design ABC analysis Lean Warehousing Management Efficiency of work processes and space allocation within the warehouse Independents Dependents

3 | P a g e customer satisfaction while minimizing costs. The approach includes the use of tools such as process mapping, value stream mapping, 5S, visual management, and just-in-time inventory management. The goal is to create a flexible and efficient warehouse system that can quickly respond to changing customer demands and market conditions. 1.6.2. Warehouse Layout Design Warehouse layout design refers to the strategic arrangement and organization of physical spaces within a warehouse facility to optimize its operational efficiency and cost-effectiveness. It involves the thoughtful positioning of storage zones, aisles, workstations, and equipment to facilitate smooth and efficient processes for storing, retrieving, and managing goods or inventory. The primary goal of warehouse layout design is to maximize space utilization, minimize travel distances for both workers and machinery, enhance safety, and reduce overall operational expenses. 1.6.3. ABC analysis A method used to classify items in inventory based on their relative value to the organization. This analysis involves sorting items into three categories: A items, which are high-value items that account for a significant proportion of inventory costs; B items, which are moderate-value items that account for a moderate proportion of inventory costs; and C items, which are low-value items that account for a relatively small proportion of inventory costs. This approach helps organizations to prioritize their inventory management efforts and allocate resources more effectively by focusing on the items that are most critical to the company. 1.6.4. Stock Keeping Units SKUs, or Stock Keeping Units, are unique codes or identifiers assigned to individual products or items within a company's inventory. SKUs help streamline inventory management by distinguishing products based on attributes like size, color, style, or location. These codes make it easier to track and manage stock levels, fulfill orders accurately, and monitor sales and replenishment. SKUs play a vital role in inventory control, supply chain management, and ensuring efficient operations in retail, e-commerce, and various other industries.

4 | P a g e Chapter 2 Literature Review In order to identify a model that could assist a production company save back on costs related to storage. As a way to prioritize the information that will be presented in the research, the researcher has examined and gathered relevant research, theories, and information for the purpose of a warehouse and inventory. This research will incorporate the following theories and relevant studies: 2.1. Warehouse Management Systems 2.2. Warehouse Layout Design 2.3. Always Better Control (ABC analysis) 2.4. Economic Order Quantity (EOQ) 2.5. Inventory Management 2.6. Fast-moving, Slow-moving, and Non-moving analysis (FSN) 2.7. Lean Warehousing Management 2.1. Warehouse Management Systems According to the research that Minashkina, Daria and Happonen, Ari (2023) said about WMS, a Warehouse Management System (WMS) is a IT software solution for handling and optimizing warehouse logistics activities and supporting the automation of warehouse processes. According to VDI Guideline 3601, published by the Association of German Engineers, a WMS is: “the management, control and optimization of warehousing and distribution using a software system (including warehouse and storage management and asset management and administration), with comprehensive methods and means for checking system states and with a selection of operational and optimization strategies for managing and optimizing in-plant storage and transportation systems”. A simple analogy is that the WMS does for warehousing what the ERP does for an enterprise in operations and asset management. Therefore, the WMS plays an important role in the planning and operation of warehouse logistics. In addition, as an information system, the WMS supports the specific operations of warehouse management. Although the concept of sustainability in warehousing is receiving increasing attention in academia, the actual role of WMS as a tool to promote sustainability in warehousing has not been well researched. Ref. defined KPIs for a sustainable WMS by assigning indicators for warehouse management according to the triple bottom line approach. Warehouse Management Systems (WMS) in optimizing the warehouse processes such as order picking, handling, items loading, palletizing, and stacking. WMS involves the control and optimization of complex warehousing and distribution systems, where any disruption in coordination can lead to serious problems throughout the business process (Bandoophanit, & Moonwicha, et al., 2563). The WMS is critical in improving the overall efficiency of warehouse operations, and minor improvements in processes can have a significant cumulative effect (Yener, F & Yazgan, R.H., 2019). Therefore, Warehouse Management is the key which conducted by on warehouse operational issues,

5 | P a g e (Bartolini, et al., 2019), on warehouse design for order picking, (Gong and de Koster, 2011). Furthermore, a warehouse's main role is to collect shipments from a line of products or from an external supplier, store them for later retrieval, and then, in response to client requests, retrieve and distribute products to customers (outbound operations). Additionally, certain warehouses carry out operations related to consolidation and deconsolidation (Ghiani, Laporte, et al., 2022). Figure 1 Warehouse Management System Process diagram Finally, effective warehouse management is vital for achieving operational excellence and meeting customer demands in a timely and efficient manner. 2.2. Warehouse Layout Design Warehouse Layout Design such as warehouse size, rack size, number of transporters to evaluate system performances. Probabilistic demands and picking frequencies were included in the evaluation of the model (Hwang, H.S. & Cho, G.S., 2006). The order picking policy designs a tool to slot items into a picking area. And frequency quadratic assignment heuristic approach was proposed to find a balance between placing of pairs of items with a high interaction frequency which required that they were close to each other and placing frequently ordered items not too far from the depot. Relationships among groups of items were found using cluster-based slotting methods (Ruijter, H. De., 2007). For the main aspect that we will be considered about warehouse layout design is the degree of complementarity between pair of activities. When the greater extent of the material flows between two activities, the greater their degree of complementarity, and therefore the greater the necessity to carry them out in zones that are close together. The layout of a warehouse can generally be

6 | P a g e designed in three different ways; 1). Flow-through or I-shaped, 2). U-flow, and 3). L-shaped (Ghiani, G. & Laporte, G, et al., 2022). Key Considerations in Warehouse Layout Design: De Koster, Le-Duc, and Roodbergen (2007) described Storage Strategy that the choice of a storage strategy is fundamental in warehouse layout design. Common strategies include random, dedicated, and bulk storage. They emphasize the importance of aligning storage strategy with operational objectives to enhance order picking efficiency. Bapna and Viswanathan (2013) said Material Handling Equipment, selecting and configuring material handling equipment, such as conveyors and forklifts, is crucial for optimizing the warehouse layout. They also highlight the impact of technology in reshaping supply chain networks, including equipment choices. In terms of Slotting Optimization, efficient slotting of products within the warehouse can significantly improve storage density and reduce picking times. Caron and Van den Berg (2008) provide insights into various warehouse optimization models. The design of the warehouse layout also takes into account employee safety and ergonomics. Albin and Gaukler (2008) discuss variations in labor supply in warehouse operations and their impact on layout design. And Advanced modeling, simulation, and optimization tools play a crucial role in warehouse layout design. Ratliff and Rosenthal (1983) offer insights into order picking optimization, which remains a fundamental problem in warehouse design. 2.3. Always Better Control (ABC analysis) Always Better Control (ABC analysis) is a method used by some storage facilities to categorize goods and sometimes called as 80/20 rule (Sutevski, D., 2022). Targeted management is possible by categorizing study objects using mathematical statistics into categories A, B, and C. Among these, the cumulative frequency of A factors ranges from 0% to 80%, representing the primary influencing factor; B factors range from 80% to 90%, representing the secondary influencing factor; and C factors range from 90% to 100%, representing the overall influencing factor (Flores & Whybark, 1987; Jammernegg & Reiner, 2007). From the above description, it can be explained in the form of a diagram as follows: Figure 2 ABC classification (Sutevski, D., 2022)

7 | P a g e In each class, we can also explain further; Class A items, it should receive the most personalized attention from management. Although up to 20% of the SKUs can be identified as class A in some settings, the first 5% to 10% of the SKUs, as ranked by the DBV analysis, are frequently assigned for this most significant class of products as well. In relation to class A, it is also the less important item for class B. This category has the most SKUs, generally more than 50% of all SKUs, and it contributes to the majority of the remaining 50% of annually dollar consumption. The relatively significant amount of remaining SKUs, which account for a small portion of the total cash commitment, are class C goods. Decision-making processes must be as straightforward as possible for these SKUs. Additionally, though to a lesser extent for the others, it is preferable to group SKUs into control groups as much as possible based on factors like a common supplier, a similar seasonal pattern, the same end users, common lead times, etc. This will help to reduce the overall number of discrete decisions that need to be created. (Silver, A.E., et al., 2017). Also, it is similar or the same as ABC analysis is the 80/20 rule known as the Pareto Principle. This rule tells us that 80% of the results will come from 20% of our efforts to get these results. For example, if we translate this into sales terms, 80% of our sales income will come from only 20% of our customers (Sutevski, D., 2022). The fundamental concept behind ABC classification is to separate the primary factors from thse secondary factors among the numerous factors that have an impact on different things in order to identify the few primary factors that have a significant impact on an object's development from the numerous secondary factors that have a negligible impact (Kheybari et al., 2019). The key contradictions and focus points may be resolved using statistics, synthesis, organization, and categorization in the ABC classification inventory management approach. Nevertheless, because it primarily relies on a single index, this strategy has significant limitations when it comes to classifying commodities (Kheybari, et al., 2019; Lolli et al., 2014). The ABC categorization used in inventory management has come under fire for making distinctions based only on the value being used. That is, the only variable considered in the clarification and sequencing of the commodity categorization in the distribution center is the capital to take up. Contrarily, considerations like supplier monopolies, production reliance, long lead times for purchases, and other similar issues won't be taken into account, which might result in unilateralism (Kattan & Adi, 2008). 2.4. Economic Order Quantity (EOQ) The optimal quantity a company should acquire to reduce its inventory expenses, such as shortage or carrying costs, is known as the economic order quantity (EOQ). The Economic order quantity's formula is used to determine the most units required (per order) in order to reduce purchasing with the overall purpose of reducing spending (Reid, H., 2013). The economic order quantity (EOQ) model for purchased materials and the economic production quantity (EPQ) model for manufactured materials are two fundamental production inventory models. One of the earliest models in the literature on inventory

8 | P a g e analysis is the Harris-created EOQ model. The constant demand rate, constant holding cost, constant purchasing cost, and constant ordering cost assumptions were used to develop the EOQ model. The EOQ model is appropriate for purchased items since it presupposes the whole lot size (i.e., the whole order quantity) will arrive instantly (Alfare, K.H. & Ghaithan, M.A., 2018). Decision-making was used to deal with problems by taking into account the key factors. Along with this analysis, the decision support concept is used to determine the amount of inventory that the company must provide by watching market demand and supply of raw materials (Hangthongloet, P., 2022). The three factors that make up the EOQ formula are holding costs (H), demand, and order costs as follows: The overall cost of maintaining inventories is referred to as the holding cost (also known as carrying costs). An essential retail supply chain management technique is reducing inventory expenses. Annual demand (D) refers to the number of units that you sell annually. If actual units are not available, then you can use the expected sales figure based on your sales trend. And order cost (S) are the expenses incurred to create and process an order to a supplier. These costs are included in the determination of the economic order quantity for an inventory item. The formula for economic order quantity and the relevant formulas are: 2.4.1. Economic Order Quantity (EOQ) EOQ = √( 2 ℎ ) 2.4.2. Duration of order: the time between ordering products or ordering appropriate product production (T*) T* = x 300 order per year 2.4.3. Total orders per year N = With EOQ = Number of items in each order Q = Number of units to order D = Annual demand of inventory items ℎ = Holding (Carrying) cost of one unit per year = Ordering cost per order T* = Duration of order N = Number of orders In cases where the order quantity is small, the cost of ordering is high because multiple orders need to be placed. On the other hand, if the order quantity is large, a significant amount of inventory needs to be stored in the warehouse, resulting in high holding costs. Therefore, if we graph the

9 | P a g e relationship between the cost of ordering, the cost of holding, and the quantity of inventory, we can observe the correlation as shown in figure 2. Figure 3 Economic Order Quantity (EOQ) Correlation Graph (Udomthanathira, K., 2014) 2.5. Inventory Management The historical roots of inventory management can be traced back to the beginning of industrialization. In 1913, F.W. Harris introduced the economic order quantity (EOQ) model, a basic concept in inventory optimization (Harris, 1913). Inventory management is critical across industries to ensure adequate inventory, customer satisfaction, cost control and operational efficiency. Inventory control models are a key tool for effective inventory management. Researchers such as Robert J. Tersine have studied various models, including ABC analysis, just-in-time inventory (JIT), and reorder point models (Tersine, 1994). These models provide strategies to optimize inventory levels, meet consumer demand, and minimize inventory costs. Accurate demand forecasting is the cornerstone of inventory management and is based on techniques developed by researchers such as J. Scott Armstrong (Armstrong, 2001), which include time series analysis and regression analysis to predict future demand patterns. As experts such as David F. Pyke have noted, technology has dramatically changed inventory management (Pyke, 1998). Integrated systems enable real-time tracking, streamline order fulfillment, and improve decision-making. RFID, barcoding, and advanced software enable modern inventory control practices. Effective supply chain management, advocated by experts such as Sunil Chopra and Peter Meindl (Chopra & Meindl, 2019), requires synchronization of inventory levels across the supply chain to improve service levels and reduce costs. Collaboration with suppliers and retailers is critical for inventory optimization. Lean and agile inventory management principles promoted by thought leaders such as James P. Womack and Daniel T. Jones (Womack & Jones, 1996) emphasize reducing waste, shortening delivery times, increasing adaptability to changing consumer demands, and formulating Contemporary inventory management strategies. In

10 | P a g e response to global sustainability issues, scholars such as Subramanian Nachiappan (Nachiappan, 2012) have studied green inventory management, emphasizing green procurement, sustainable packaging, and responsible disposal in line with broader sustainable development goals. Companies may have many sorts of inventories depending on their industry and company structures. Products may fall into multiple categories, such as finished goods that are excess inventory or safety stock. Here are some examples of 13 different inventory types: 2.5.1. Raw material inventory includes the necessary materials required for production. Efficient raw materials management proposed by scientists such as David R. Anderson. is advocated. (2010) to ensure uninterrupted production processes and minimize production interruptions. 2.5.2. Finished goods inventory consists of products that are ready for sale. Sunil Chopra and Peter Meindl (Chopra & Meindl, 2019) underline that managing finished items is crucial for satisfying customer demand, eliminating surplus stock, and minimizing storage costs. 2.5.3. Work-in-Progress Inventory (WIP) is made up of partially finished products in the manufacturing process. Efficient inventory management, as mentioned by Roger G. Schroeder et al. (Schroeder et al., 2007), promotes a smoother production flow, shorter lead times, and increased overall process efficiency. 2.5.4. Safety stock serves as a buffer to offset demand and supply risks. Scholars such as David F. Pyke (Pyke, 1998) emphasize the value of safety stock in avoiding stockouts and ensuring customer satisfaction. 2.5.5. MRO (Maintenance, Repair, and Operating Supplies) Inventory contains materials required for the upkeep of equipment and facilities. According to Donald W. Fogarty et al. (Fogarty et al., 2008), efficient MRO inventory management maintains operational continuity, minimizes downtime, and controls maintenance costs. 2.5.6. Decoupled inventory is used for decoupling separate stages of production or supply chain activities. Scholars such as Barry Render et al. (Render et al., 2008) underline the importance of inventory decoupling in maintaining production flow and preventing bottlenecks. 2.5.7. Transit inventory involves products in transit between multiple locations or stages of the supply chain. Sunil Chopra and Peter Meindl (Chopra & Meindl, 2019) emphasize the significance of transit inventory management in ensuring timely delivery and preventing supply chain disruptions. 2.5.8. Excess Inventory, items that exceed the required stock levels are considered excess inventory. Subramanian Nachiappan (Nachiappan, 2012) investigates techniques for eliminating surplus inventory in order to reduce costs and environmental implications. 2.5.9. Theoretical Inventory, stock levels determined using mathematical models and forecasts are represented by theoretical inventory. J. Scott Armstrong (Armstrong, 2001) is a researcher who contributes to the development of forecasting approaches for theoretical inventory management. 2.5.10. Components and resources used in product assembly are included in the inventory of components. Effective component inventory

11 | P a g e management systems, as highlighted by experts such as Robert J. Tersine (Tersine, 1994), are critical for ensuring production continuity and lowering lead times. 2.5.11. Variations in stock levels caused by regular production and sales cycles are represented by cycle inventory. Cycle inventory management is important in balancing supply and demand while maximizing stock levels, according to scholars such as Robert J. Tersine (Tersine, 1994). 2.5.12. Service inventory is made up of spare parts and goods needed for after-sales services. Lean service inventory management is advocated by experts such as James P. Womack and Daniel T. Jones (Womack & Jones, 1996) to reduce waste and improve service efficiency. 2.5.13. Packing Materials Inventory, items used for packaging finished products are included in the packing materials inventory. As advised by Kenneth W. Green et al. (Green et al., 2009), effective management improves packaging efficiency and reduces production disruptions. As a result, inventory management is classified differently at different stages of supply chain management. Raw materials, work in progress, maintenance, repair, and operations (MRO), and finished goods are the four most regularly utilized and encountered forms of inventory. Figure 4 13 types of Inventories by Kitsela, V., (2022) 2.6. Fast-moving, Slow-moving, and Non-moving analysis (FSN) Based on inventory management technique, FSN Analysis is the method of classifying materials depending on their frequency of movement from inventory stores to production for a specified period of time (Gupta, D., 2020). FSN Analysis: FSN analysis bases its findings on how frequently customers use the products in sellers. F stands for fast moving items in this study, S for slow moving items, and N for non-moving. In this analysis, the number of months that have passed since the last transaction is calculated using the date of receipt or the last date of issue, whichever is later. FSN is useful in identifying active objects that require regular inspection, as well as excess items and non-moving items that need to be examined upon (Thakar, M.P. & Thakkar, R.H., 2016).

12 | P a g e Description F category S category N category Percentage of product utilization rate 70-80 15-25 5-10 Average percentage of inventory 10 20 70 Percentage of inventory volume 10-15 30-35 60-65 Table 1 Classification of inventory items based on usage rate or picking frequency (Chuthong & Ngamsaat, et al., 2022) From the above table, the classification of inventory items based on usage rate or picking frequency is as follows: Fast-moving items (F) have a usage rate of 70-80% compared to the overall inventory usage rate. These items have an average storage utilization of 10% of the total inventory and account for 10-15% of the inventory volume. These are products that have high demand and often sell quickly. Companies need to maintain a higher inventory of F items to ensure they do not sell out and can meet customer demand in a timely manner. Slow-moving items (S) have a usage rate of 15-25% compared to the total item usage rate. These items have an average storage utilization of 20% of the total inventory and account for 30-35% of the inventory volume. Slow moving items have lower demand compared to F items. Companies need to be careful with their inventory levels for S items, as excessive inventory can tie up capital and warehouse space. Managing S-items is often about forecasting demand more accurately and optimizing order quantities. Non-moving items (N) have a usage rate of 5-10% compared to the overall item usage rate. These items have a high storage utilization rate, accounting for 70% of the total inventory. They represent 60-65% of the inventory volume. Non-moving items are products with the lowest demand, which sell very rarely or not at all. These items can become a drain on a company's resources if they accumulate in excessive quantities. Companies often need to consider strategies such as liquidation or delisting for N items. (Chuthong, O. & Ngamsaard, W., et al., 2022). 2.7. Lean Warehousing Management Sunol, H., 2022 explained the lean idea was developed by Toyota for automobile manufacturing. It aims to eliminate any activity or process that consumes resources but does not add value. It is a systematic method of minimizing waste (muda) without compromising productivity. It also aims to eliminate waste caused by overload (“muri") or workload inconsistency (“mura"). In terms of the meaning, Nasir, H. has explained that Lean warehousing Management refers to the optimal management of a warehouse. Its goal is to eliminate inefficient procedures. This aids in increasing profits while decreasing costs. A warehouse is much more than just a place to store products in today's society. Other procedures such as packing, dispatch, sorting, and so on are also included. Lean warehousing focuses on enhancing these processes and removing those that are no longer necessary. These processes consume

13 | P a g e resources while adding no value to the business. The goal of lean warehousing is to identify and address problem areas. Companies face many challenges in today's complicated business landscape, from fulfilling customer needs to controlling costs and keeping their personnel. Lean warehousing emerges as a valuable solution, providing benefits such as reduced order processing times, elimination of inefficient inventory handling, timely deliveries, efficiently managing large inventories, handling seasonal demand fluctuations, optimizing warehouse space, and fostering a culture of continuous improvement. These issues are addressed by lean warehousing, which enables organizations to prosper in a competitive market. In addition, Mumbower, L. & Adsit, M. 2022 also mentioned that Lean Warehousing: The 5S Method, establishing a Lean culture in an organization entails several processes, one of which is the adoption of a 5S program. Originally inspired by Henry Ford's "CANDO" system, 5S is a fundamental strategy that emphasizes order and efficiency in a variety of operations, including warehousing as following: Figure 5 The 5S Methodology in Lean Warehousing Management The first stage in the 5S program is to "sort," which aims to streamline and declutter workspaces. It entails determining the requirement of goods and deleting those that are no longer required, such as old forms, faulty equipment, or obsolete products. Green/red tagging for often and infrequently used products, as well as establishing a temporary holding room for items requiring classification, are a few such strategies. The ultimate goals are to improve efficiency by reducing search times, reducing distractions, maximizing usable space, and eliminating workstation impediments. The second stage in the 5S program, "straighten," focuses on structured storage for maximum efficiency. This includes establishing storage procedures, compacting storage, and ensuring ergonomic safety. It also includes designating specific areas for supplies, using tools like shadow boarding to visually track tool placement, setting fixed quantity limitations to prevent overstocking,

14 | P a g e establishing storage procedures, compacting storage, and ensuring ergonomic safety. The basic goals are to prevent unnecessary employee moves, maintain effective material storage methods, and reduce time spent searching for misplaced goods, hence improving workplace efficiency and safety. The third stage in the 5S program, "Shine," emphasizes keeping a clean and debris-free environment. Strategies include regular floor cleaning to quickly discover concerns such as leaks, keeping machinery clean to prevent mechanical breakdowns, and boosting staff safety and effectiveness. The key goals are to improve worker safety, reduce disruptions caused by mechanical faults, and quickly identify and address exceptions, such as fluid on the floor, to create a more efficient and productive work environment. The fourth stage of the 5S methodology, "standardize," focuses on developing and sustaining standardized procedures and practices throughout the company. Implementing visual management approaches such as floor markers, workstation graphics, and packing guidelines are important strategies. To provide uniformity and clarity across all domains, standard work practices are defined. The key goals are to establish a consistent level of expectation throughout the organization, allowing employees to readily understand and adhere to standards. Any departures from these criteria should be identified as soon as possible, resulting in quick remedial steps for continued progress. The final stage in the 5S process, "Sustain," focuses on building longterm behaviors and routines to preserve the established standards. Regular audits, integrating personnel in continuous improvement efforts, and maintaining strong leadership commitment and resource allocation are key strategies. Maintaining the 5S culture is critical for long-term success in organizational efficiency and cost savings, as well as creating a better working environment for employees and aligning with Lean management concepts for continuous improvement.

15 | P a g e Chapter 3 Research Methodology and Procedure This research aims to find strategies for efficiency the layout of inventory in the company's warehouse, as seen in the case study. The study results in cost reduction in warehouse management processes and the enhancement of operational efficiency within the warehouse. The research is based on data collected from January 1 , 2020, to August 23 , 2023. The research methods and procedure are as follows: 3.1. Define the scope of research 3.2. Establish the research procedure 3.3. Collect and study warehouse information and inventory storage layout 3.4. Analyze the information and cost 3.5. Research preparation and presentation 3.1. Define the scope of research The scope of research methodologies was established based on the research objective and consists of; 3.1.1. Collect data about warehouses, inventory, sales, and associated costs. The acquired data is then analyzed. 3.1.2. Using the ABC analysis technique, classify inventory into ABC categories, and annually determine order quantity and total demand cost using the EOQ method. 3.1.3. Design a warehouse layout based on the ABC inventory type and simulate accordingly. 3.1.4. Results after developing the simulation model are presented in a summary. 3.2. Establish the research procedure Diagram 2 Establish the research procedure Data collection Analyze and Calculation Inventory A Inventory B Inventory C Inventory classification Calculate EOQ Design new warehouse layout Proven cost reduction between before and after Summary of research findings Finding the cause

16 | P a g e 3.3. Collecting warehouse information and inventory storage layout Collecting information about all of the case study company's warehouses. Costs associated with the study and collection of data from January 1 , 2020, to August 23, 2023. The important points are as follows: 3.3.1. The space and layout of the warehouse 3.3.2. Total number of product items 3.3.3. Inventory and sales data for all products 3 years ago (2020 until 2023) 3.3.4. Number of racks and rack size 3.3.5. Ordering costs, storage requirements, and other information relating to purchasing, warehousing, accounting, and the Chief Executive Officer of case study companies 3.4. Analyze the information and cost Following an analysis of the issues within the case company's warehouse and data collection from interviews with management and staff, inventory items were categorized into Groups A, B, and C using the FSN analysis theory. These groups were based on the items' movement characteristics, whether fastmoving, slow-moving, or non-moving. Subsequently, a new warehouse layout was designed to align with these item classifications. Finally, a cost reduction comparison was made between the research outcomes and the original warehouse layout. 3.5. Research preparation and presentation One of the primary objectives of this research was to assess the cost reduction achieved through the implementation of the new warehouse layout compared to the original layout. This involved a detailed cost analysis, considering factors such as labor costs, storage costs, and order processing times. FSN analysis, which categorizes inventory items into Fast-moving (Group A), Slow-moving (Group B), and Non-moving (Group C) categories, was employed. This analysis was crucial in identifying the movement characteristics of various inventory items, which would subsequently inform the optimization strategies. Based on the FSN analysis results, a new warehouse layout was designed. The layout aimed to optimize the placement of inventory items by grouping them according to their movement characteristics. This step involved reorganizing storage areas, aisles, and shelving to improve efficiency and reduce the time and effort required for order fulfillment.

17 | P a g e Chapter 4 Data analysis 4.1. Company’s general information Leading general and consumer products retailer and wholesaler in Thailand's growing business sector. The company has a large network of more than 20 branches and a broad inventory of over 90,000 SKUs in system. The company's headquarters are in Thailand's northeastern area. Strategically position yourself to efficiently support a diverse customer base. Despite its market leadership position, However, the corporation is facing incredible challenges. That is improving warehouse operations efficiency. For the time being, warehouse management processes do not employ proven theories or principles for effective product sorting. This shortage has real-world effects. Including additional costs and the growing number of stockkeeping units (SKUs) controlled by warehouse personnel for each order. Furthermore, warehouse spatial capacity is still being badly controlled. 4.2. Collecting warehouse information and inventory storage layout 4.2.1. Warehouse spaces: The company's warehouses in the case study are located in the northeastern region of Thailand. There are a total of three warehouses: WH001, WH201, and WH402. In term of Warehouse space, I can explain total and storage space respectively. WH001 has 8,523.48 2 with storage space for goods of 4,222.22 2 , total space of WH402 is 2,511 2 with storage space for goods of 1,288 2 , and WH201 has a total area of 2,214.73 2 for storage is 1,340.76 2 . Figure 6 Warehouse space WH001, WH201, and WH402

18 | P a g e 4.2.3. The warehouse layout of 3 warehouses before improFigure 7 Layout of W

ovements as figures below: WH001

19 | P a g e Figure

8 Layout of WH402

20 | P a g e Figure

9 Layout of WH201

21 | P a g e 4.2.4. The example of pictures inside warehouse WH001, WH201, and WH402:

22 | P a g e Figure 10 The pictures inside warehouse WH001, WH201, and WH402 4.2.5. Size of pallet which use in warehouse: 120 x 100 cm both wood and plastic pallets Figure 11 Size of the plastic pallet Hight 15 cm

23 | P a g e Figure 12 Size of the wooden pallet 4.2.6. Size of rack Figure 13 Size of rack Hight 12cm

24 | P a g e 4.2.7. Time of Working process before suggesting them: No. Working process of forklift Average time (sec) 1 Driving per meter 7.35 2 Pick up and put down 14 3 Turn around 10.6 4 Slotting (3 slot per rack) 11.33 Table 2 Time of Working process before suggesting 4.3. Analyze the information and cost 4.3.1. Applying and analyze the processes with Lean warehouse and Wastes, they had the result as below: Diagram 3 Analyze the waste processes that occur in warehouse Product placement in the warehouse that is unsuitable for product sales. As a result, a working process occurs in the Transportation waste (Working from Unloading area to Storage) and Motion waste (Working from Storage to Pinking area). Therefore, when this occurs, the company incurs a cost and a loss of work time.

25 | P a g e 4.3.2. These warehouses have capacity of inventory 24 categories as follow: Table 3 Warehouse storages of three warehouses No. Type of inventory Number of SKUs per category Weight Volume per category Weighted percentage per category ABC classified 1 Health care and medical supplies 7,695 259,122,427 12.575% A 2 Snacks 3,091 204,035,188 9.902% A 3 Condiments and bakery 1,525 186,327,157 9.042% A 4 Beverage 1,178 145,370,513 7.055% A 5 Ready-to-drink milk 378 137,186,575 6.658% A 6 Laundry product 726 126,995,955 6.163% A 7 Coffee and creamer 340 125,938,114 6.112% A 8 Powdered milk 343 117,486,888 5.702% A 9 Diaper product 729 109,354,738 5.307% A 10 Consumer products 7,497 98,623,415 4.786% A 11 Shampoo and conditioner 1,335 97,253,966 4.720% A 12 Chemical product 1,308 80,282,256 3.896% A 13 Alcohol and cigarettes 145 72,666,350 3.526% B 14 Instant food 482 67,331,897 3.268% B 15 Fabric softener 539 59,990,845 2.911% B 16 Kitchen equipment 3,331 32,102,580 1.558% C 17 Canned food and rice 426 27,652,635.81 1.342% C 18 Powder 374 26,092,815 1.266% C 19 Office supplies, toys and sports equipment 2,636 24,941,688 1.210% C 20 Pet product 804 16,075,530 0.780% C 21 Electrical appliances and equipment 613 14,261,811 0.692% C 22 Sparkling water 86 9,735,465 0.472% C 23 Water drink 45 8,853,642 0.430% C 24 Premium items 555 8,187,469 0.397% C Total SKUs 36,528 2,060,631,067 100%

26 | P a g e 4.3.3. The Inventory that movement (Sale volume) and A90,000 SKUs in warehouse system as follows: Type of inventory Number of SKUs per category (Items) WAlcohol and cigarettes 145 Beverage 1,178 Canned food and rice 426 Chemical product 1,308 Coffee and creamer 340 Condiments and bakery 1,525 Consumer products 7,497 Diaper product 729 Electrical appliances and equipment 613 Fabric softener 539 Instant food 482 Kitchen equipment 3,331 Laundry product 726 Office supplies, toys and sports equipment 2,636 Pet product 804 Powdered milk 343 Powder 374 Premium items 555 Health care and medical supplies 7,695 Ready-to-drink milk 378

ABC classified within 2023 to 2021 among of 36,528 SKUs of Weight Volume per category (฿) Weighted per category (฿) F (Items) S (Items) N (Items) 72,666,350 3.526% 21 12 112 145,370,513 7.055% 94 136 948 27,652,635.81 1.342% 68 56 302 80,282,256 3.896% 103 170 1035 125,938,114 6.112% 26 35 279 186,327,157 9.042% 119 144 1262 98,623,415 4.786% 1389 957 5151 109,354,738 5.307% 87 104 538 14,261,811 0.692% 156 84 373 59,990,845 2.911% 88 70 381 67,331,897 3.268% 93 58 331 32,102,580 1.558% 780 486 2065 126,995,955 6.163% 58 68 600 24,941,688 1.210% 486 332 1818 16,075,530 0.780% 212 120 472 117,486,888 5.702% 66 43 234 26,092,815 1.266% 111 54 209 8,187,469 0.397% 63 37 455 259,122,427 12.575% 1219 892 5584 137,186,575 6.658% 58 41 279

27 | P a g e Table 4 The Inventory that movement (Sale volume) a4.3.4. Summarize the quantity of items and value of each type of pA Number of categories Inventory value (฿) 1,687,977,19Inventory percentage value 81.9Table 5 The quantity of items and value of eac4.3.5. Summarize the quantity of items and value of each type of pF Number of categories 6,Inventory value (฿) 1,454,530,059Inventory percentage value 70.5Table 6 The quantity of items and value of eacType of inventory Number of SKUs per category (Items) WShampoo and conditioner 1,335 Snacks 3,091 Sparkling water 86 Water drink 45 Total SKUs 36,528

and ABC classified within 2023 to 2021 product (ABC analysis) B C 12 3 9 1.04 199,989,091.41 172,661,810.81 92% 9.71% 8.38% ch type of product (ABC analysis) product (FSN analysis) S N ,166 4,575 25,409 9.08 212,065,942.45 503,530,959.70 59% 10.29% 24.44% ch type of product (FSN analysis) Weight Volume per category (฿) Weighted per category (฿) F (Items) S (Items) N (Items) 97,253,966 4.720% 183 163 989 204,035,188 9.902% 674 499 1918 9,735,465 0.472% 22 10 54 8,853,642 0.430% 11 4 30 2,060,631,067 100% 6,187 4,575 25,419

28 | P a g e No. Sal Item Code Sal Barcode Item Name Sal Uom Code Tot Item Qty Tot Item Volume (Weighted volume) Weighted percentage Cumulative Weighted Percentage Type of inventory FSN 1 I-019697 8850571920120 เบียร์ไฮเนเก้นใหญ่ 620 ซซ. 1X12 15,597 12,555,585 17.278403% 17.278403% Alcohol and cigarettes F 2 I-021076 8850999141015 เบียร์ลีโอ ขวดใหญ่ 1X12 14,726 8,968,134 12.341523% 29.619926% Alcohol and cigarettes F 3 I-014238 28854792000412 เหล้าขาว 40 ดีกรี 330 มล.ขวดเล็ก 1X24 3,577 4,528,482 6.231883% 35.851809% Alcohol and cigarettes F 4 I-014239 18854792000378 เหล้าขาว40 ดีกรี 625 มล. ขวดใหญ่ 1X12 2,961 3,452,118 4.750642% 40.602451% Alcohol and cigarettes F 5 I-008668 18852388000610 หงษ์ทอง 35 ดีกรี กลม 700 มล. 1X12 1,106 3,211,824 4.419961% 45.022411% Alcohol and cigarettes F 6 I-016950 8850999111018 เบียร์สิงห์ ขวดใหญ่ 630 มล. 1X12 3,605 2,422,560 3.333813% 48.356224% Alcohol and cigarettes F 7 I-005820 8851993616059 เบียร์ช้างขวดใหญ่ 1X12 3,931 2,287,842 3.148420% 51.504644% Alcohol and cigarettes F 8 I-018250 8850999143026 เบียร์ลีโอ กระป๋ อง 1X24 2,914 2,144,704 2.951440% 54.456085% Alcohol and cigarettes F 9 I-008546 8850170100794 SMSบุหรี่ แดง 1X10 3,690 2,131,236 2.932906% 57.388991% Alcohol and cigarettes F 10 I-017917 0020550030029 รีเจนซี่แบน 1X12 705 2,069,746 2.848287% 60.237278% Alcohol and cigarettes F 11 I-130943 8850999009681 เบียร์ลีโอ กระป๋ อง 490 มล. 1X12 3,451 1,811,775 2.493279% 62.730557% Alcohol and cigarettes F 12 I-068796 4806504610495 L&M 7.1แดงซองอ่อน 1X10 2,999 1,738,279 2.392137% 65.122694% Alcohol and cigarettes F 22 I-136810 8001457563 ยาเส้น ตราเครื่องบิน 12.- 1X24 3,443 905,509 1.246119% 81.660236% Alcohol and cigarettes S 23 I-068797 4806504610501 L&M 7.1เมนทอลซอง อ่อน 1X10 1,400 792,940 1.091207% 82.751443% Alcohol and cigarettes S 24 I-007020 28850382600000 สปายไวท์ 275มล. 1X24 1,341 784,605 1.079736% 83.831179% Alcohol and cigarettes S 25 I-125726 4806504611836 L&MS 7.1 สตรอมเล็ก ซองแข็ง 1X10 1,203 706,273 0.971940% 84.803119% Alcohol and cigarettes S 26 I-014493 8850170100152 กรองทิพย์ 90 1X10 737 668,110 0.919421% 85.722540% Alcohol and cigarettes S 27 I-136812 8001457580 ยาเส้น ตราลูกเต๋า 15.- 1X10 4,552 614,520 0.845673% 86.568213% Alcohol and cigarettes S 28 I-086701 18851707000188 แสงโสม 40 ดีกรี กลม 700 มล. 1X12 172 578,850 0.796586% 87.364800% Alcohol and cigarettes S 29 I-002756 28850382400006 สปายคลาสิค 275มล. 1X24 946 553,391 0.761551% 88.126350% Alcohol and cigarettes S 34 I-007285 8851994916059 เบียร์อาชาขวดใหญ่ 1X12 755 399,454 0.549710% 91.252300% Alcohol and cigarettes N 35 I-010067 8851993623064 เบียร์ช้างกระป๋ องคลาสสิค 320ซซ. 1X24 480 353,760 0.486828% 91.739128% Alcohol and cigarettes N 36 I-005820 8851993616141 เบียร์ช้างขวดใหญ่ 1X12 493 286,926 0.394854% 92.133982% Alcohol and cigarettes N 37 I-143016 8936036201567 ฮูการ์เด้นโรเซ่ เบียร์กระป๋ อง 500มล. 1X12 240 253,200 0.348442% 92.482424% Alcohol and cigarettes N 38 I-147121 8850999014623 เบียร์สิงห์ กระป๋ อง 490 ml. 1X12 411 248,875 0.342490% 92.824914% Alcohol and cigarettes N 39 I-010067 8851993623095 เบียร์ช้างกระป๋ องคลาสสิค 320ซซ. 1X24 300 221,100 0.304267% 93.129182% Alcohol and cigarettes N 40 I-086702 18851707000171 แสงโสม 40 ดีกรี 300 มล. แบน 1X12 129 213,225 0.293430% 93.422612% Alcohol and cigarettes N 41 I-135742 8712000053031 ไฮเนเก้น เบียร์ 0.0% ขวด 330มล. 1X24 244 201,372 0.277119% 93.699730% Alcohol and cigarettes N 42 I-143011 28855796034120 โซจูคอมเบ 360 มล.พีช 1X12 227 199,760 0.274900% 93.974631% Alcohol and cigarettes N 43 I-147572 8850571202691 เบียร์ไฮเนเก้น Silver 620 ซซ. 1X12 199 186,662 0.256875% 94.231506% Alcohol and cigarettes N 44 I-011481 8852388000620 หงษ์ทอง 35 ดีกรี แบน 350 มล. 1X1 1,239 167,265 0.230182% 94.461688% Alcohol and cigarettes N 45 I-015561 8851994923095 เบียร์อาชากระป๋ อง 320 มล. 1X24 254 159,465 0.219448% 94.681136% Alcohol and cigarettes N 46 I-143015 8936036201574 ฮูการ์เด้นเบียร์ กระป๋ อง 500มล. 1X12 150 158,250 0.217776% 94.898913% Alcohol and cigarettes N Table 7 The example of Alocohol and cigarettes’s category after classified

29 | P a g e No. Sal Item Code Sal Barcode Item Name Sal Uom Code Tot Item Qty Tot Item Volume (Weighted volume) Weighted percentage Cumulative Weighted Percentage Type of inventory FSN 1 I-008746 18852001101809 แบรนด์ซุปไก่ ต้นต ารับ 1.5 อ. 1X72 7,303 15,536,416 10.687460% 10.687460% Beverage F 2 I-120134 68850086165957 โอวัลติน 3in1 16 ซอง 1X12 9,744 11,367,927 7.819968% 18.507428% Beverage F 3 I-092497 68850086161263 โอวัลติน 3in1 36 ซอง 1X12 3,844 9,477,510 6.519555% 25.026983% Beverage F 4 I-021305 17612100061432 โอวัลติน3in1 18ก.24 ซอง.แผง 1X240 7,081 6,105,885 4.200222% 29.227205% Beverage F 5 I-014227 8850423001090 เฮลส์บลูบอย สละ 710ซซ. 1X12 9,179 5,409,856 3.721426% 32.948631% Beverage F 6 I-001477 8851123212267 เครื่องดื่ม M-150 1X50 12,236 5,214,550 3.587075% 36.535706% Beverage F 7 I-012883 18852001301803 แบรนด์ซุปไก่ ต้นต ารับ 2.5 อ. 1X72 964 3,174,132 2.183477% 38.719184% Beverage F 8 I-132833 8854698014342 โออิชิชาเขียว 350มล.รส น ้าผึ้งมะนาว 1X24 12,242 3,134,866 2.156466% 40.875650% Beverage F 9 I-089561 8854698010665 โออิชิชาคลูล์ซ่าโซดาฮันนี่เล มอน320มล. 1X24 12,206 2,973,778 2.045654% 42.921304% Beverage F 10 I-008746 8852001110019 แบรนด์ซุปไก่ ต้นต ารับ 1.5 อ. 1X12 8,023 2,931,476 2.016555% 44.937859% Beverage F 11 I-022188 8850228010082 สปอนเซอร์ออริจินัล250 มล. 1X24 14,052 2,811,800 1.934230% 46.872089% Beverage F 12 I-108701 18853002303094 ดีมอลต์ พาวเดอร์ 3in1 20 ซอง 1X12 2,763 2,536,119 1.744590% 48.616678% Beverage F 94 I-139547 8858891305498 อิชิตัน ชาเขียวเบอร์รี่เลม่อน 280มล. 1X24 958 180,910 0.124448% 80.211479% Beverage S 95 I-003513 8850316010031 จินเจนขิงสดกล่อง 180ก. 1X1 2,064 180,543 0.124195% 80.335674% Beverage S 96 I-001831 8854698002028 โออิชิ กรีนที ต้นต ารับ 180 มล. 1X36 758 179,008 0.123139% 80.458813% Beverage S 97 I-004865 8850180110011 กู๊ดไทม์ วนิลา 14ซอง 1X1 2,617 177,647 0.122203% 80.581016% Beverage S 98 I-141647 8858891306686 อิชิตันเย็นเย็นจับเลี้ยงสูตร เย็น315มล. 1X24 939 177,435 0.122057% 80.703073% Beverage S 99 I-098478 8850157550826 เมจิกฟาร์ม น ้ามะพร้าว 10.- 1X6 3,688 171,959 0.118290% 80.821364% Beverage S 100 I-020902 8850369030017 ฮอทต้าขิงผงส าเร็จรูป 126 กรัม 1X1 1,914 170,238 0.117106% 80.938470% Beverage S 101 I-129485 8859524500143 เฟรชโดส คอลลาพีน,ซี 3.5 ก. 1X6 2,521 170,030 0.116963% 81.055433% Beverage S 102 I-014436 17612100800086 โอวัลติน ซอยย์ 364 ก. 13ซอง 1X156 158 168,570 0.115959% 81.171392% Beverage S 103 I-005368 0040847790078 ผงชงดื่ม ขิง 400ก. 1X1 5,339 166,162 0.114302% 81.285694% Beverage S 231 I-131623 88520079121126 สก๊อตคิตซ์ซุปไก่สกัด+นม รสช็อคฯ160มล. 1X36 59 63,220 0.043489% 90.077146% Beverage N 232 I-124218 8851994112109 โซดา ร็อค เมาเท็น325cc. 1X24 363 61,016 0.041973% 90.119119% Beverage N 233 I-009103 8850180110035 กู๊ดไทม์ วานิลา ถุง 6ซอง 1X1 1,968 61,008 0.041967% 90.161086% Beverage N 234 I-085521 8850389107171 เซ็ปเป้บิวติ ดริ้งค์บิวติ อายส์ 365 มล. 1X6 666 60,964 0.041937% 90.203023% Beverage N 235 I-021905 18888240001037 ธัญญาหารปรุงส าเร็จ ซุปเปอร์ 600ก. 1X24 27 60,693 0.041751% 90.244774% Beverage N 236 I-010328 8854698005289 โออิชิ ข้าวญี่ปุ่น 500มล. 1X1 3,520 59,840 0.041164% 90.285937% Beverage N 237 I-012751 8850157550130 เมจิกฟาร์มน ้าเฉาก๊วยถ้วย 5.- 1X6 2,575 59,693 0.041063% 90.327000% Beverage N 238 I-091061 8850316010826 จินเจนขิงผงสูตร2 900ก. 50ซองขิงสด 1X1 210 59,490 0.040923% 90.367923% Beverage N 239 I-003926 0040847790115 ผงชงดื่ม กระชายด า500ก. 1X1 1,556 59,128 0.040674% 90.408597% Beverage N 240 I-008746 8852001113256 แบรนด์ซุปไก่ ต้นต ารับ 1.5 อ. 1X12 161 58,765 0.040424% 90.449021% Beverage N 241 I-003513 8850316011038 จินเจนขิงสดกล่อง 180ก. 1X48 14 57,852 0.039796% 90.488818% Beverage N 242 I-142403 8852001111757 แบรนด์ วีต้าแอคทีฟ 1.5อ. 1X12 164 57,790 0.039754% 90.528571% Beverage N Table 8 The example of Beverage’s category after classified

30 | P a g e No. Sal Item Code Sal Barcode Item Name Sal Uom Code Tot Item Qty Tot Item Volume (Weighted volume) Weighted percentage Cumulative Weighted Percentage Type of inventory FSN 1 I-021854 0040095120085 ปลาสามแม่ครัวฝาดึง 155 ก. 1X10 17,112.00 3,092,468 11.183267% 11.183267% Canned food and rice F 2 I-128463 8001707569 ข้าวหอมมะลิ 5 กก. ศิริโชค 1X8 1,219.00 1,666,790 6.027599% 17.210866% Canned food and rice F 3 I-014222 18850425004034 แยมมี่ เยลลี่ 30ถ้วย 1X12 6,251.00 1,545,465 5.588852% 22.799718% Canned food and rice F 4 I-139065 18850229101854 มงกุฏปลาแมคเคลเรลใน ซอสมะเขือเทศฝาดึง145ก. 1X100 1,380.00 1,322,371 4.782079% 27.581797% Canned food and rice F 5 I-016338 88850511121187 โรซ่าปลาแมคเคอเรล 155 ก.ฝาดึง 1X100 600.00 913,578 3.303765% 30.885562% Canned food and rice F 6 I-090099 68850088003738 ปุ้มปุ้ยเข้มข้นพิเศษฝาดึง 155 กรัม 555 1X100 719.00 890,316 3.219642% 34.105205% Canned food and rice F 7 I-016338 8850511120184 โรซ่าปลาแมคเคอเรล 155 ก.ฝาดึง 1X10 4,874.00 755,328 2.731486% 36.836691% Canned food and rice F 8 I-141890 8001751965 ข้าวเหนียว 5กก. ตรา กระต่าย 1X10 423.00 671,750 2.429244% 39.265935% Canned food and rice F 9 I-018058 8850035805123 นกพิราบคู่ฮั่วน ่าฉ่ายฝาดึง 145ก. 1X6 7,809.00 634,171 2.293347% 41.559282% Canned food and rice F 10 I-126689 8850511120269 โรซ่าปลาซาร์ดีนในซอส มะเขือเทศ 155ก. 1X10 3,252.00 496,231 1.794516% 43.353798% Canned food and rice F 11 I-139065 8850229101918 มงกุฏปลาแมคเคลเรลใน ซอสมะเขือเทศฝาดึง145ก. 1X10 4,795.00 454,927 1.645149% 44.998947% Canned food and rice F 12 I-001535 8850157101417 เจเล่เฟรช์ชี่ สตรอเบอรี่ 1X72 1,683.00 452,839 1.637598% 46.636545% Canned food and rice F 69 I-013721 8850511626594 โรซ่าผักกาดดองเผ็ดหวาน 145ก.ถุง 1X4 1,522.00 70,800 0.256033% 80.334020% Canned food and rice S 70 I-143049 8850187000018 ข้าวหอม 5 กก. ถุงส้ม ตรา ฉัตร 1X1 484.00 68,782 0.248736% 80.582756% Canned food and rice S 71 I-003943 8850511626587 โรซ่าผักกาดดองเค็ม 145 ก.ถุง 1X4 1,461.00 67,792 0.245156% 80.827912% Canned food and rice S 72 I-011062 8850511626655 โรซ่าย าผักกาดดอง 145ก. ถุง 1X4 1,443.00 67,008 0.242320% 81.070232% Canned food and rice S 73 I-141527 8850157105576 เจเล่ เยลลี่วิตามินบี+เอ 150ก. 1X36 361.00 66,739 0.241348% 81.311580% Canned food and rice S 74 I-117047 8850157102582 เจเล่บิวตี้ รสองุ่นขาวผสมเล มอน 150 ก. 1X3 2,859.00 64,716 0.234032% 81.545612% Canned food and rice S 75 I-139501 18850468208796 ซีเล็คเดลี่ปลาแมคเรลใน ซอสมะเขือเทศ155ก.ฝาดึง 1X100 47.00 62,513 0.226065% 81.771677% Canned food and rice S 76 I-012710 8853333000474 มาลี เงาะสอดไส้ 8.25อ. 1X1 1,554.00 62,160 0.224789% 81.996466% Canned food and rice S 77 I-006657 8850088601925 ปลายิ้ม ปลาทอดฉู่ฉี่ 155 ก. 1X10 321.00 61,953 0.224040% 82.220506% Canned food and rice S 78 I-003942 8850035880632 นกพิราบผักกาดดองเค็ม 145ก.ซอง 1X4 1,104.00 61,727 0.223223% 82.443729% Canned food and rice S 79 I-131154 8859268711195 มังกรเขียวปลาแมคเคอเรล ซอสมะเขือเทศ145ก.ฝาดึง 1X10 755.00 61,669 0.223013% 82.666742% Canned food and rice S 80 I-140474 8859160401958 ปลาแมคเคลเรลในซอส มะเขือเทศมหาชัยฝาดึง 155ก. 1X10 443.00 60,972 0.220493% 82.887234% Canned food and rice S 125 I-022146 08850088615601 ปลายิ้ม หอยลาย ฝาดึง 70 ก. 1X48 22.00 34,518 0.124827% 90.157463% Canned food and rice N 126 I-072834 0040383480723 อบเชย 500ก. 1X1 230.00 34,040 0.123099% 90.280562% Canned food and rice N 127 I-110061 8859055500216 กระเจี๊ยบแก้ว 5.-มิตรภาพ 1X12 684.00 32,832 0.118730% 90.399292% Canned food and rice N 128 I-082609 8000085032 เกากี๋ 200 ก. 1X1 485.00 32,684 0.118195% 90.517487% Canned food and rice N 129 I-005390 8850035805147 นกพิราบผักกาดดอง 3 รส 1X6 319.00 31,662 0.114499% 90.631986% Canned food and rice N 130 I-119905 8000773353 เกาลัด 50 กรัม ( ICHIRO) 1X3 615.00 30,750 0.111201% 90.743187% Canned food and rice N 131 I-005447 8850025151612 ลินจี่ PTI 20อ. 1X1 721.00 30,232 0.109328% 90.852515% Canned food and rice N 132 I-125922 6923775935480 เจลลี่จู๊ซ ดริ๊งก์ ชินชิน รส แอปเปิ้ล 60 มล. 1X6 1,296.00 29,808 0.107794% 90.960309% Canned food and rice N 133 I-000116 18853333008019 มาลีเงาะเฟิร์สช้อยส์ 20อ. 1X24 24.00 29,326 0.106051% 91.066360% Canned food and rice N Table 9 The example of Canned food and rice’s category after classified

31 | P a g e No. Sal Item Code Sal Barcode Item Name Sal Uom Code Tot Item Qty Tot Item Volume (Weighted volume) Weighted percentage Cumulative Weighted Percentage Type of inventory FSN 1 I-124022 18851932384237 ซันไลต์เลมอนเทอร์โบ 330มล. 1X24 25,269.00 8,874,779 11.0544714% 11.054471% Chemical product F 2 I-018853 18851932183182 ซันไลต์เลมอนเทอร์โบ 550มล.. 1X24 16,860.00 8,258,980 10.2874289% 21.341900% Chemical product F 3 I-018207 8851495001438 เชนไดร้ท์ 1 ฆ่าปลวก 300มล. 1X12 6,833.00 3,636,749 4.5299537% 25.871854% Chemical product F 4 I-124022 18851932431870 ซันไลต์เลมอนเทอร์โบ 330มล. 1X36 6,812.00 3,606,718 4.4925469% 30.364401% Chemical product F 5 I-001539 8851495000592 เชนไดร้ท์ 1 ฆ่าปลวก 600มล. 1X12 3,613.00 3,316,173 4.1306425% 34.495043% Chemical product F 6 I-010029 8851495000585 เชนไดร้ท์ 1 ฆ่าปลวก 450มล. 1X12 4,135.00 3,040,657 3.7874584% 38.282502% Chemical product F 7 I-013034 48850002905911 ไลปอนเอฟ 150มล. 1X48 10,456.00 2,986,110 3.7195143% 42.002016% Chemical product F 8 I-010630 18851932127742 ซันไลต์เลมอนเทอร์โบ 3600 มล. 1X4 4,082.00 2,282,002 2.8424737% 44.844490% Chemical product F 9 I-129417 18850175030406 เป็ดโปร 900มล.รุ่น2 ฟรี 1 1X4 5,088.00 2,013,366 2.5078593% 47.352349% Chemical product F 10 I-111717 18850175071829 ไบกอนเขียว 300ซซ.รุ่น 5 แถม 1 1X10 2,811.00 1,617,183 2.0143717% 49.366721% Chemical product F 11 I-018252 48850175046095 เป็ดโปร 300มล. 1X24 3,239.00 1,350,570 1.6822771% 51.048998% Chemical product F 12 I-124022 8851932368551 ซันไลต์เลมอนเทอร์โบ 330มล. 1X3 24,061.00 1,176,203 1.4650846% 52.514083% Chemical product F 104 I-015495 8850175019244 เกลดสปอร์ตรีฟิล คลูวอเตอร์ 1X1 720.00 76,320 0.0950646% 80.158910% Chemical product S 105 I-077206 8851818628199 มาจิคลีนพื้นลิลลี่บูเก้ 750มล.สี ชมพู 1X3 632.00 76,218 0.0949375% 80.253847% Chemical product S 106 I-006877 8851932055000 วิมผง 600มล. 1X3 1,068.00 75,513 0.0940594% 80.347907% Chemical product S 107 I-107212 8851495008277 เชนไดร้ท์ สเปรย์ 3 300ซซ. 1X1 1,522.00 75,489 0.0940295% 80.441936% Chemical product S 108 I-011438 38850175046111 เป็ดโปร 1600มล. 1X6 134.00 75,044 0.0934752% 80.535412% Chemical product S 109 I-014188 0040149260224 เดลี่เฟรชสมาร์ทออเร้นจ์ 60ก. 1X2 1,563.00 74,597 0.0929184% 80.628330% Chemical product S 110 I-002654 18850273146344 อาท ยาฆ่าหนู 80ก. 1X24 155.00 73,765 0.0918821% 80.720212% Chemical product S 111 I-132646 18851932397534 ซันไลต์พลัสแอนตี้แบค 3200 มล. 1X4 118.00 73,301 0.0913041% 80.811516% Chemical product S 112 I-001839 8850175067344 ไบกอนเขียว 300ซซ. 1X3 477.00 72,808 0.0906900% 80.902206% Chemical product S 113 I-012260 18851818948676 มาจิคลีนพื้นเบอร์รี่ 750มล. 1X12 181.00 71,858 0.0895067% 80.991713% Chemical product S 274 I-108976 4902430518284 แอมบิเพอร์เฟรชเจลโรแมนติกโรส 180 ก.(แพ็คคู่) 1X1 266.00 30,590 0.0381031% 90.052349% Chemical product N 275 I-022056 8850092010492 วิคซอล สีขาว 900มล. 1X3 276.00 30,578 0.0380881% 90.090437% Chemical product N 276 I-021938 8851818645301 มาจิคลีนห้องน ้า ชมพู 850มล. 1X1 851.00 30,536 0.0380358% 90.128473% Chemical product N 277 I-111442 8850092012328 วิคซอล 900 มล.ชมพู รุ่น 2+1 1X1 324.00 30,508 0.0380009% 90.166474% Chemical product N 278 I-092462 8850175010500 เกลดเซ็นท์เต็ดเจลโอเชี่ยนเอสเคป 180มล. 1X1 409.00 30,454 0.0379337% 90.204407% Chemical product N 279 I-085961 8851818542945 มาจิคลีนเทอร์โบ ชมพู425มล. 1X1 1,287.00 30,390 0.0378539% 90.242261% Chemical product N 280 I-089025 18851818195728 มาจิคลีนพื้น ลาเวนเดอร์ 400 มล. 1X24 61.00 30,134 0.0375351% 90.279796% Chemical product N 281 I-015548 18850273228101 เดลี่เฟรชสเปรย์เลม่อน 300มล. 1X12 43.00 29,961 0.0373196% 90.317116% Chemical product N 282 I-011427 8850273272114 เดลี่เฟรชแบ็คทู ลาเวนเดอร์ดีไลท์ 250มล. 1X1 526.00 29,896 0.0372386% 90.354355% Chemical product N 283 I-074170 18850175023583 เกลดสเปรย์ฟลอรัลเพอร์ เฟ็คชั่นส์320มล. 1X6 60.00 29,880 0.0372187% 90.391573% Chemical product N 284 I-125883 8850360031181 ชิลด์ท็อกซ์เพาเวอร์การ์ด 2 ลาเวน เดอร์ 600มล. 1X1 377.00 29,827 0.0371527% 90.428726% Chemical product N 285 I-015565 8850175046042 เป็ดขจัดคราบโปร 450มล. 1X1 959.00 29,729 0.0370306% 90.465757% Chemical product N 286 I-015170 8850535205003 ลูกเหม็น เมลัน 500ก. 1X1 529.00 29,624 0.0368998% 90.502656% Chemical product N 287 I-014771 48992772060729 ซอฟเฟล ฟลอร่า 60 มล. 1X72 10.00 29,438 0.0366681% 90.539325% Chemical product N 288 I-132265 8851932392198 ซันไลต์ พลัสเพรียว ขวดปั๊ม 750 ซซ. 1X1 524.00 29,344 0.0365510% 90.575876% Chemical product N Table 10 The example of Chemical product’s category after classified

32 | P a g e No. Sal Item Code Sal Barcode Item Name Sal Uom Code Tot Item Qty Tot Item Volume (Weighted volume) Weighted percentage Cumulative Weighted Percentage Type of inventory FSN 1 I-021087 08850124083098 เนสกาแฟเบลนด์&บรูริชอโรมา 60ซอง 1X12 11,262.00 23,535,116 18.68784216% 18.687842% Coffee and creamer F 2 I-011425 8850250370369 เบอร์ดี้ โรบัสต้า 180 ซซ.กระป๋ อง 1X30 42,158.00 15,014,280 11.92195079% 30.609793% Coffee and creamer F 3 I-075466 08850127004403 เนสกาแฟเบลนด์&บรูริชอโรมา 27ซอง 1X648 6,286.00 12,940,806 10.27552785% 40.885321% Coffee and creamer F 4 I-001584 08850124083128 เนสกาแฟเบลนด์&บรูเอสเปรสโซ โรส60ซอง 1X12 4,471.00 9,313,718 7.39547202% 48.280793% Coffee and creamer F 5 I-003021 98851012103709 เนสกาแฟ เอสเพรสโซ่ 180ซซ. 1X30 15,543.00 5,251,775 4.17012358% 52.450916% Coffee and creamer F 6 I-021087 8850124083081 เนสกาแฟเบลนด์&บรูริชอโรมา 60ซอง 1X1 26,525.00 4,643,363 3.68701964% 56.137936% Coffee and creamer F 7 I-079954 8850250007487 เบอร์ดี้ 3in1 โรบัสต้า 27ซอง 1X486 2,734.00 3,888,782 3.08785154% 59.225788% Coffee and creamer F 8 I-075466 8850127004397 เนสกาแฟเบลนด์&บรูริชอโรมา 27ซอง 1X27 36,779.00 3,200,255 2.54113302% 61.766921% Coffee and creamer F 9 I-005289 98851753098791 มอคโคน่า เอสเปรสโซ่ 27ซอง 1X18 2,152.00 2,871,476 2.28006908% 64.046990% Coffee and creamer F 10 I-001584 8850124083111 เนสกาแฟเบลนด์&บรูเอสเปรสโซ โรส60ซอง 1X1 13,024.00 2,276,696 1.80778950% 65.854779% Coffee and creamer F 27 I-105547 8850250008248 เบอร์ดี้เอ็กซ์ตร้า 3in1 60 ซอง 1X1 3,669.00 631,107 0.50112470% 80.550377% Coffee and creamer S 28 I-077873 8858755200013 เนเจอร์กิฟ คอฟฟี่ พลัส 10ซอง 1X1 7,682.00 622,242 0.49408553% 81.044463% Coffee and creamer S 29 I-018704 78851012011314 คาร์เนชั่นครีมเทียมข้นหวาน 388ก. 1X48 669.00 621,337 0.49336692% 81.537830% Coffee and creamer S 30 I-021081 98850128030282 เนสกาแฟ เรดคัพ 360ก.กล่อง 1X18 177.00 566,680 0.44996704% 81.987797% Coffee and creamer S 31 I-021464 8888240000231 กาแฟซุปเปอร์คอฟฟี่ มิกซ์ 100 ซอง 1X1 2,012.00 502,311 0.39885542% 82.386652% Coffee and creamer S 32 I-093317 8851753099054 มอคโคน่าทรีโอ ริช&สมูธ 27 ซอง 1X1 6,354.00 492,920 0.39139859% 82.778051% Coffee and creamer S 33 I-018935 8858761900143 ทรูสเลนคอฟฟี่ พลัส 15ซอง 1X1 4,168.00 412,284 0.32737031% 83.105421% Coffee and creamer S 34 I-069930 5904277114444 บอนอโรมาโกลด์ 100ก. 1X1 3,179.00 411,976 0.32712575% 83.432547% Coffee and creamer S 35 I-010480 48858705601172 ครีมเทียมข้นหวานพร่องฯทีพอท 380มล. 1X48 471.00 406,724 0.32295545% 83.755502% Coffee and creamer S 36 I-021020 8859102130151 เขาช่อง3in1 เอสเปรซโซ่ 25 ซอง 1X25 4,815.00 392,509 0.31166816% 84.067170% Coffee and creamer S 37 I-007292 8850128000114 เนสกาแฟ เรดคัพ 40 ก. ถุง 1X24 602.00 386,694 0.30705081% 84.374221% Coffee and creamer S 62 I-077873 18858755200010 เนเจอร์กิฟ คอฟฟี่ พลัส 10ซอง 1X40 74.00 234,302 0.18604535% 90.265041% Coffee and creamer N 63 I-119861 8850250310358 เบอร์ดี้ ลาเต้ 180 ซซ. กระป๋ อง 1X30 672.00 225,319 0.17891248% 90.443953% Coffee and creamer N 64 I-125850 18855790000315 คาราบาว กาแฟ3in1 เอสเปรส โซ 18ก. 27 ซอง 1X12 291.00 224,973 0.17863774% 90.622591% Coffee and creamer N 65 I-125849 18855790000285 คาราบาว กาแฟ3in1 ริช อโรมา 18ก.27 ซอง 1X12 290.00 224,188 0.17801442% 90.800605% Coffee and creamer N 66 I-070462 4005500003472 เนสกาแฟโกลด์ ขวด 200ก. 1X1 887.00 221,807 0.17612381% 90.976729% Coffee and creamer N 67 I-014140 8859102130809 เขาช่อง3in1 มอคค่า 30ซอง 1X30 1,777.00 215,017 0.17073227% 91.147461% Coffee and creamer N 68 I-069744 48850390000391 บัดดี้ดีนบิวติสริม คอฟฟี่10in1 12ก. 1X432 145.00 209,646 0.16646748% 91.313929% Coffee and creamer N 69 I-130728 8850125086845 เนสกาแฟโกลด์เครมา 100ก. ขวด 1X1 1,746.00 209,520 0.16636743% 91.480296% Coffee and creamer N 70 I-002462 8851753095827 มอคโคน่าเอสเปรสโซ 120ก. 1X1 2,116.00 207,368 0.16465865% 91.644955% Coffee and creamer N 71 I-018704 8851012011315 คาร์เนชั่นครีมเทียมข้นหวาน 388ก. 1X1 10,098.00 200,704 0.15936716% 91.804322% Coffee and creamer N 72 I-116747 8850390042645 บัดดี้ดีนบิวติสริม เดย์-ท็อกซ์ แผง 1X24 2,370.00 199,483 0.15839764% 91.962720% Coffee and creamer N 73 I-125852 18855790000407 คาราบาวกาแฟกระป๋ องเอสเปรส โซ180มล. 1X30 762.00 193,416 0.15358019% 92.116300% Coffee and creamer N 74 I-005294 8851753095346 มอคโคน่า ซีเล็ค 45ก. 1X4 1,889.00 192,678 0.15299419% 92.269294% Coffee and creamer N 75 I-090151 18888240052695 กาแฟซุปเปอร์ริช 2000ก.100 ซอง 1X10 80.00 191,959 0.15242328% 92.421717% Coffee and creamer N Table 11 The example of Coffee and creamer’s category after classified

33 | P a g e No. Sal Item Code Sal Barcode Item Name Sal Uom Code Tot Item Qty Tot Item Volume (Weighted volume) Weighted percentage Cumulative Weighted Percentage Type of inventory FSN 1 I-013610 18850180010042 กุ๊ก น ้ามันถั่วเหลือง 1ลิตร 1X12 31,804.00 17,998,359 9.659547% 9.659547% Condiments and bakery F 2 I-134777 88502500112316 อายิโนะโมะโต๊ะ 250 ก.ป้าย 28.- 1X80 4,403.00 8,876,790 4.764088% 14.423635% Condiments and bakery F 3 I-019121 18850581111058 น ้ามันปาล์ม หยก ขวด1ลิตร 1X12 13,924.00 7,894,782 4.237054% 18.660689% Condiments and bakery F 4 I-020342 18850545777559 ทิพรสพลาสติก 700ซซ. 1X12 22,668.00 7,624,305 4.091891% 22.752580% Condiments and bakery F 5 I-134778 88502500112620 อายิโนะโมะโต๊ะ 500 ก.ป้าย 52.- 1X40 3,573.00 6,692,199 3.591639% 26.344219% Condiments and bakery F 6 I-134779 88502500113160 อายิโนะโมะโต๊ะ 1 กก.ป้าย 98.- 1X20 3,261.00 5,964,902 3.201306% 29.545525% Condiments and bakery F 7 I-133200 88502500110336 รสดี รสหมู 165 ก. 1X80 3,213.00 5,874,407 3.152738% 32.698263% Condiments and bakery F 8 I-134777 8850250011224 อายิโนะโมะโต๊ะ 250 ก.ป้าย 28.- 1X20 7,409.00 3,803,379 2.041237% 34.739500% Condiments and bakery F 9 I-101239 8850256513203 มิตรผล น ้าตาลทรายแดงธรรมชาติ 1 กก. 1X25 6,435.00 3,557,664 1.909364% 36.648864% Condiments and bakery F 10 I-000535 18851613102822 อร่อยดีกะทิ100% 1000มล. 1X12 4,743.00 3,442,997 1.847824% 38.496688% Condiments and bakery F 11 I-013610 8850180010045 กุ๊ก น ้ามันถั่วเหลือง 1ลิตร 1X1 68,077.00 3,196,407 1.715481% 40.212169% Condiments and bakery F 12 I-007649 18851932425084 คนอร์ซุปก้อน รสหมู 20ก. 1X144 4,202.00 2,658,483 1.426782% 41.638951% Condiments and bakery F 120 I-010854 18851158113048 น ้าปลากุ้งเพท 700ซซ. 1X12 1,485.00 203,281 0.109099% 80.176047% Condiments and bakery S 121 I-120996 18850250009099 อายิโนะโมะโต๊ะพลัส 900 กรัม 1X12 160.00 202,880 0.108884% 80.284931% Condiments and bakery S 122 I-000574 8850144209607 คนอร์ซุปก้อนรสหมู 120ก. 1X6 1,326.00 201,108 0.107933% 80.392864% Condiments and bakery S 123 I-014557 8850837710199 กะปิเรือใบพิเศษ 380ก. 1X1 5,269.00 200,222 0.107457% 80.500321% Condiments and bakery S 124 I-111104 28850545218110 ผงปรุงรส ทิพรส 90 กรัม 1X50 391.00 199,311 0.106968% 80.607289% Condiments and bakery S 125 I-008078 88858909449110 น ้าจิ้มสุกี้+ย่างเกาหลีหวาน 560มล. ครัวนภัส 1X24 290.00 199,073 0.106841% 80.714130% Condiments and bakery S 126 I-131562 8858135003913 เรียลไทยกะทิขวด100% 1000 มล. 1X1 3,365.00 197,059 0.105760% 80.819890% Condiments and bakery S 127 I-016405 18853094003223 พริกไทยตราพัด 500ก.ถุง 1X24 164.00 196,800 0.105621% 80.925510% Condiments and bakery S 128 I-140343 8001635569 แม่บุญล ้า น ้าปลาร้าต้มสุก 400 มล. 1X12 783.00 196,347 0.105378% 81.030888% Condiments and bakery S 129 I-019187 8854334003686 ฟ้าไทยน ้าซุปก๋วยเตี๋ยว 350ก.น ้าใส 1X6 1,589.00 195,492 0.104919% 81.135807% Condiments and bakery S 264 I-012243 18850487037155 น ้าจิ้มไก่ แม่ประนอม 390ซซ. 1X24 120.00 76,080 0.040831% 90.058958% Condiments and bakery N 265 I-021696 48851954104104 ภูเขาทอง ซอสมะเขือเทศ 660ซซ. 1X12 276.00 75,900 0.040735% 90.099693% Condiments and bakery N 266 I-004587 08850124092830 แม็กกี้ ซอสปรุงอาหาร 200มล. 1X24 216.00 75,600 0.040574% 90.140267% Condiments and bakery N 267 I-005376 8850030606053 โลโบ้ผงพะโล้ 65ก. 1X12 272.00 75,344 0.040436% 90.180703% Condiments and bakery N 268 I-020512 28850690002190 น ้าผึ้งเวชพงศ์ 72ซซ.หลอด 1X12 118.00 74,590 0.040032% 90.220735% Condiments and bakery N 269 I-009505 8853544005923 น ้ากระเทียมดองนกขั้วโลก 850ซซ. 1X24 423.00 74,403 0.039931% 90.260666% Condiments and bakery N 270 I-069790 8850206066124 ซีอิ๊วด าสูตรมืออาชีพ370ก.เด็ก สมบูรณ์ 1X1 6,116.00 73,598 0.039499% 90.300166% Condiments and bakery N 271 I-003163 18858651600037 แป้งมันกวางแดง 500ก. 1X50 128.00 73,370 0.039377% 90.339543% Condiments and bakery N 272 I-003103 18850180040025 แป้งทอดกรอบโกกิ 500ก. 1X24 87.00 72,739 0.039038% 90.378581% Condiments and bakery N 273 I-016178 8851954101099 ภูเขาทอง ซอสปรุงรสฝาเขียว 3ล. 1X1 585.00 71,847 0.038560% 90.417141% Condiments and bakery N 274 I-014804 18850866271989 ซอสหอยมังกรทอง 4500ก. 1X4 243.00 71,780 0.038524% 90.455664% Condiments and bakery N 275 I-009494 18850213157508 น ้าปลาหอยนางรมฉลากทอง 700 ซซ. 1X12 160.00 71,680 0.038470% 90.494134% Condiments and bakery N 276 I-000764 8851954103512 ภูเขาทอง ซอสพริกเผ็ดน้อย 680ซซ. 1X1 3,226.00 70,850 0.038025% 90.532159% Condiments and bakery N Table 12 The example of Condiments and bakery’s category after classified

34 | P a g e No. Sal Item Code Sal Barcode Item Name Sal Uom Code Tot Item Qty Tot Item Volume (Weighted volume) Weighted percentage Cumulative Weighted Percentage Type of inventory FSN 1 P-000691 ชุดถุงยังชีพ 500.- 1X1 2,370.00 1,185,000 1.201540% 1.201540% Consumer products F 2 I-004685 18992759124184 ไนซ์ กระดาษซอฟท์แพ็ค220 แผ่น 1X48 1,095.00 1,168,685 1.184997% 2.386538% Consumer products F 3 I-112833 18992759124016 โจลี่ กระดาษซอฟท์แพ็ค150 แผ่น 1X48 1,271.00 916,293 0.929083% 3.315620% Consumer products F 4 I-009353 8887549622793 ถ่านพานาโซนิค R20GT/2SL แพ็ค2 1X12 3,025.00 904,475 0.917100% 4.232720% Consumer products F 5 I-012099 8887549622762 ถ่านพานาสีทองAA R6GT/4SL แพ็ค4 1X15 2,169.00 713,601 0.723561% 4.956281% Consumer products F 6 I-089887 18993053121275 พาซิโอ กระดาษซอฟแพ็ค200 แผ่น 1X48 731.00 708,511 0.718400% 5.674682% Consumer products F 7 I-016213 0020018010037 ถุงหิ้ว 8*16 ตราเด็ก 1X10 4,903.00 702,816 0.712626% 6.387308% Consumer products F 8 I-002242 0020018010020 ถุงหิ้ว 6x14 ตราเด็ก 1X10 7,572.00 670,890 0.680254% 7.067562% Consumer products F 9 I-004399 8850046151486 เบลล์ 1ม้วน 1X48 4,118.00 605,494 0.613945% 7.681507% Consumer products F 10 I-124593 18859364800059 พัลพ์พี่กระดาษเช็ดหน้า150แผ่น 1X40 1,003.00 553,440 0.561165% 8.242672% Consumer products F 1390 I-137754 8001497768 แปรงถูพื้นขนไนล่อน+ด้ามเหล็ก หุ้มPVC สี 1X1 246.00 14,590 0.014794% 80.027583% Consumer products S 1391 I-128317 8001074950 แผ่นใยขัดพิเศษโพลีเดลี่-ไบร์ท5.- 1X12 317.00 14,582 0.014786% 80.042368% Consumer products S 1392 I-142272 8854203006701 ตะเกียบ 70คู่ BANLY 1X40 20.00 14,580 0.014784% 80.057152% Consumer products S 1393 I-148881 8850773643995 กิ๊ฟเซ็ทดอยค าน ้าผึ้ง 770ก. (แพ็คคู่) 1X1 43.00 14,577 0.014780% 80.071932% Consumer products S 1394 I-004620 0040697400400 โสร่งลายไทย2หลาใบโพธิ์คู่ 1X1 112.00 14,560 0.014763% 80.086696% Consumer products S 1395 I-103123 8850851810738 เนเจอร์ขวดนมUHAPPY 8 ออนซ์ 1X1 147.00 14,559 0.014762% 80.101458% Consumer products S 1396 I-021112 0021005900096 เหยือกน ้ากลมกลางใสปริมาตร PN411 1X12 14.00 14,543 0.014746% 80.116204% Consumer products S 1397 I-117663 8856342004792 เทียนคู่ NO.1(เหลือง)ทอง 1T-001Y 1X1 121.00 14,520 0.014723% 80.130926% Consumer products S 1398 I-016013 0020115900170 ขวดซอส 9040 1X12 132.00 14,520 0.014723% 80.145649% Consumer products S 1399 I-015797 8853158081443 ไม้แขวนเสื้อเส้นใหญ่ 301 1X12 493.00 14,511 0.014714% 80.160363% Consumer products S 2347 I-127592 8001039951 เสื้อคอกระเช้าลูกไม้ 1X12 7.00 7,000 0.007098% 90.009616% Consumer products N 2348 I-010438 0040036980112 กิมฮวยมุกเล็ก(จีน)#5 1X1 175.00 7,000 0.007098% 90.016714% Consumer products N 2349 I-124948 8000938411 ชุดไชสิ้ง B 1X1 20.00 7,000 0.007098% 90.023811% Consumer products N 2350 I-093566 8851973052839 พีเจ้นจุกเสมือนพลัส No.S-1 1X1 56.00 7,000 0.007098% 90.030909% Consumer products N 2351 I-147478 8001909161 สบงมังกร 2.60 หลา สีพระราช 1X1 28.00 7,000 0.007098% 90.038007% Consumer products N 2352 I-127379 8856342009087 เทียน 9หุนยาว สีเหลือง/ขาว เรือใบ 1X12 7.00 6,980 0.007077% 90.045084% Consumer products N 2353 I-123241 8851109391368 กล่อง POPLOCK 9136H 1X1 40.00 6,960 0.007057% 90.052141% Consumer products N 2354 I-125095 18859332601275 กล่องเหลี่ยมฝาติด1ช่อง TL001@25ชิ้น R29TL001 1X20 6.00 6,960 0.007057% 90.059199% Consumer products N 2355 I-005982 8851938900403 แปรงลวดทองเหลือง 7แถวสมอ 1X1 148.00 6,956 0.007053% 90.066252% Consumer products N 2356 I-092158 ขวดนมจูจู8อ.แขนจับคิวตี้เบ บี้JA183-6 1X6 38.00 6,954 0.007051% 90.073303% Consumer products N 2357 I-101540 ชุดผ้าห่มผ้าขนหนู JU-029 1X1 20.00 6,940 0.007037% 90.080340% Consumer products N 2358 I-075614 0040076710151 พานโตกสีทอง #32 1X1 19.00 6,935 0.007032% 90.087371% Consumer products N 2359 I-082063 8858782703051 ถุงมือ+ถุงเท้า ผ้าป่ าน จุถุงบลู 1X1 199.00 6,933 0.007030% 90.094401% Consumer products N 2360 I-015560 0040001541089 เทียนหงษ์ 8*2 ขาว 1X25 42.00 6,930 0.007027% 90.101428% Consumer products N 2361 I-142554 8001744968 หวี ซี 64 1X12 70.00 6,930 0.007027% 90.108455% Consumer products N 2362 I-142572 8851688775467 ช้างเวปสเปรย์ 300มล.แพ็คคู่ 1X1 144.00 6,912 0.007008% 90.115463% Consumer products N Table 13 The example of Consumer product’s category after classified

35 | P a g e No. Sal Item Code Sal Barcode Item Name Sal Uom Code Tot Item Qty Tot Item Volume (Weighted volume) Weighted percentage Cumulative Weighted Percentage Type of inventory FSN 1 I-121324 18850709400200 เซอร์เทนตี้เทป ซุปเปอร์จัมโบ้ M 34 ชิ้น 1X4 5,853.00 8,678,587 7.936178% 7.936178% Diaper product F 2 I-121325 18850709400217 เซอร์เทนตี้เทป ซุปเปอร์จัมโบ้ L 30 ชิ้น 1X4 5,551.00 8,244,419 7.539151% 15.475329% Diaper product F 3 I-001080 18850709300012 เซอร์เทนตี้เทป M 10 ชิ้น 1X8 5,976.00 5,747,512 5.255842% 20.731171% Diaper product F 4 I-023234 18851818191898 ลอรีเอะซอฟท์&เซฟไนท์30ซม. 4ชิ้น 1X72 8,506.00 5,202,782 4.757711% 25.488882% Diaper product F 5 I-019900 68851111105221 โซฟี กระชับกลางคืนมีปีก29ซม.4 ช. 1X72 7,780.00 5,141,655 4.701813% 30.190694% Diaper product F 6 I-001079 18850709300029 เซอร์เทนตี้เทป L10 ชิ้น. 1X8 4,033.00 4,566,759 4.176096% 34.366791% Diaper product F 7 I-110403 88851111420236 มามี่โพโค แฮปปี้แพ้นท์ XL 13 ชิ้น 1X8 9,044.00 4,402,267 4.025676% 38.392466% Diaper product F 8 I-121467 88851111421028 มามี่โพโค แฮปปี้แพ้นท์ XXL 11 ชิ้น 1X8 8,711.00 4,244,654 3.881546% 42.274012% Diaper product F 9 I-110402 88851111419261 มามี่โพโค แฮปปี้แพ้นท์ L 14 ชิ้น 1X8 8,130.00 3,935,281 3.598638% 45.872650% Diaper product F 10 I-097973 18850709761240 เบบี้เลิฟเดย์แพ้นท์เรกูล่าXL 13 ชิ้น 1X6 7,676.00 2,667,639 2.439436% 48.312086% Diaper product F 11 I-070968 18851818191775 ลอรีเอะซอฟท์&เซฟ สลิมปีก 4 ชิ้น 1X120 2,376.00 1,965,320 1.797197% 50.109283% Diaper product F 12 I-097972 18850709761233 เบบี้เลิฟเดย์แพ้นท์ L14ชิ้น 1X6 5,104.00 1,765,590 1.614553% 51.723835% Diaper product F 13 I-110912 88851111418288 มามี่โพโค แฮปปี้แพ้นท์ M 17 ชิ้น 1X8 3,655.00 1,762,242 1.611491% 53.335327% Diaper product F 88 I-128721 8935142931016 ซันเมด ผ้าอ้อมผู้ใหญ่ L-XL 24ชิ้น 1X1 530.00 155,787 0.142460% 80.268944% Diaper product S 89 I-120405 8851111115020 โซฟี คูลลิ่งเฟรชซูเปอร์สลิม0.1 23ซ.ม.8ช. 1X6 819.00 155,610 0.142298% 80.411243% Diaper product S 90 I-120407 8851111116027 โซฟี คูลลิ่งซูเปอร์สลิม25ซม.0.1 ซม7ชิ้น 1X6 819.00 155,610 0.142298% 80.553541% Diaper product S 91 I-097967 18850709761127 เบบี้เลิฟ เดย์แพ้นท์ M4 ชิ้น 1X24 457.00 154,766 0.141527% 80.695067% Diaper product S 92 I-126414 8851111159055 โซฟี คูลลิ่งเฟรชกลางคืนสลิมปีก 29ซม.14ช. 1X1 2,510.00 154,395 0.141187% 80.836255% Diaper product S 93 I-129880 48851111414398 มามี่โพโคแพนท์ซุปเปอร์จัมโบ้ หญิงXL42 1X4 80.00 150,315 0.137456% 80.973711% Diaper product S 94 I-134567 28851111423235 มามี่โพโคผ้านุ่มชุ่มชื้น 70ชิ้น 1X12 138.00 146,970 0.134397% 81.108109% Diaper product S 95 I-137412 48851111417382 มามี่โพโคแพ้นท์แฮปปี้เดย์&ไนท์ S 62 ชิ้น 1X4 144.00 146,292 0.133777% 81.241886% Diaper product S 96 I-116087 8851111420292 มามี่โพโค แฮปปี้แพ้นท์ XL3 ชิ้น 1X4 2,089.00 144,141 0.131810% 81.373697% Diaper product S 97 I-069671 8851818931916 ลอรีเอะซอฟท์&เซฟไนท์35ซม. 4ชิ้น 1X6 1,139.00 143,768 0.131469% 81.505166% Diaper product S 98 I-010036 18850709230081 เซอร์เทนตี้ ประหยัด L 15ช. 1X6 101.00 143,483 0.131209% 81.636375% Diaper product S 192 I-132391 8851818749726 ลอรีเอะซูเปอร์อัลตร้าคูล 22.5 ซม. 3ชิ้น 1X6 991.00 71,975 0.065818% 90.117888% Diaper product N 193 I-132965 4901750872250 แอคตี้กางเกงบางเบาสบาย ML 22 ชิ้น 1X1 210.00 71,190 0.065100% 90.182988% Diaper product N 194 I-142967 8851111421206 มามี่โพโคแฮปปี้แพ้นซุปเปอ จัมโบ้XXL48 1X1 222.00 70,810 0.064753% 90.247741% Diaper product N 195 I-120410 8851111113033 โซฟี คูลลิ่งเฟรชแอ็กทิฟสลิม 23 ซม.12 ชิ้น 1X1 1,612.00 70,672 0.064626% 90.312367% Diaper product N 196 I-131926 48851111412486 มามีโพโคแพนท์ซุปเปอร์จัมโบ้ หญิงM60 1X4 37.00 69,570 0.063619% 90.375986% Diaper product N 197 I-090680 8851111412242 มามี่โพโคแพ้นท์(ญ)M 17ชิ้น (F) 1X1 466.00 69,434 0.063494% 90.439480% Diaper product N 198 I-000142 8850709141328 เบบี้เลิฟประหยัด M24 ช. 1X1 628.00 69,080 0.063171% 90.502651% Diaper product N 199 I-110911 8851111417155 มามี่โพโค แฮปปี้แพ้นท์ S 19 ชิ้น 1X1 1,077.00 68,306 0.062463% 90.565113% Diaper product N Table 14 The example of Diaper product’s category after classified

36 | P a g e No. Sal Item Code Sal Barcode Item Name Sal Uom Code Tot Item Qty Tot Item Volume (Weighted volume) Weighted percentage Cumulative Weighted Percentage Type of inventory FSN 1 I-004177 8852374204322 พัดลมตั้งโต๊ะ 16นิ้วHFA316Dฮานาบิชิ 1X1 912.00 558,000 0.565789% 0.565789% Electrical appliances and equipment F 2 I-140433 8851456107377 พัดลมสไลด์ชาร์ป SL164 1X1 358.00 287,476 0.291489% 0.857277% Electrical appliances and equipment F 3 I-107394 8851456107063 กระติกน ้าร้อนชาร์ป KPA28S 1X1 323.00 258,217 0.261821% 1.119098% Electrical appliances and equipment F 4 I-143611 8852886011814 พัดลมตั้งโต๊ะ18นิ้ว มิร่า M181 1X1 322.00 254,380 0.257931% 1.377029% Electrical appliances and equipment F 5 I-070993 8852374203776 พัดลมฮานาบิชิ 12นิ้ว HSA812D 1X1 572.00 243,100 0.246493% 1.623522% Electrical appliances and equipment F 6 I-076962 8850918003219 พัดลมฮาตาริรุ่นสไลด์ HBS16M4 1X1 253.00 210,589 0.213528% 1.837051% Electrical appliances and equipment F 7 I-143210 8854336039621 เตาย่าง BBQ+สุกี้ KASHIWA# KW-302 1X1 337.00 188,493 0.191124% 2.028175% Electrical appliances and equipment F 8 I-124319 8854336029776 เตาย่างKW-3010 KASHIWA/HOYA 1X1 412.00 165,765 0.168079% 2.196253% Electrical appliances and equipment F 9 I-141952 8854336036859 เครื่องปั่นน ้า ผลไม้OXYGEN#YB003B 1X1 301.00 158,749 0.160965% 2.357218% Electrical appliances and equipment F 10 I-101475 8854336022913 หม้อหุงข้าว มิซาวา/คาซิวา RC1801 1.8ลิตร 1X1 379.00 153,791 0.155938% 2.513156% Electrical appliances and equipment F 11 I-128249 8851456105380 เตารีดชาร์ป AM-333 1X1 373.00 148,827 0.150904% 2.664060% Electrical appliances and equipment F 12 I-133454 8854336036125 กะทะไฟฟ้า OXYGEN KW-379 1X1 328.00 147,569 0.149629% 2.813689% Electrical appliances and equipment F 157 I-134728 8851395003204 หม้อสุกี้บาร์บีคิว AP-EG51 ฝาแก้ว มิตซูมารู 1X1 24.00 24,416 0.024757% 11.594384% Electrical appliances and equipment S 158 I-139427 ไฟฉาย LED DP-9142 1X1 623.00 24,297 0.024636% 11.619020% Electrical appliances and equipment S 159 I-132192 หม้อหุงข้าว 1.8ล.SVRC180J 7Star 1X1 58.00 24,294 0.024633% 11.643653% Electrical appliances and equipment S 160 I-136484 8853038011768 ปลั๊กไฟ AP4195 5ม.สาย VCT/G3x0.75 DATA 1X1 86.00 23,551 0.023880% 11.667533% Electrical appliances and equipment S 161 I-140471 ทีวี 40 นิ้ว รุ่น UA40J5250DKXXT 1X1 3.00 23,370 0.023696% 11.691229% Electrical appliances and equipment S 162 I-127085 8997207613084 หลอดLED SET G13 16W.คูลเดย์ไลท์ พานาฯ 1X1 138.00 23,322 0.023648% 11.714876% Electrical appliances and equipment S 163 I-123300 8710103880851 เครื่องปั่นPHILIPS350W. รุ่นHR2051 1X1 29.00 23,171 0.023494% 11.738371% Electrical appliances and equipment S 164 I-104316 8854336014901 เตารีดไอน ้าเต็มแผ่น HD-202 1X1 95.00 23,095 0.023417% 11.761788% Electrical appliances and equipment S 165 I-140663 8850218004909 พัดลมนิกโก้ชาร์จไฟพร้อมโคมไฟ L-2895 1X1 105.00 22,995 0.023316% 11.785104% Electrical appliances and equipment S 166 I-136484 8853038011829 ปลั๊กไฟ AP4195 5ม.สาย VCT/G3x0.75 DATA 1X1 84.00 22,962 0.023283% 11.808386% Electrical appliances and equipment S 241 I-148731 8852374205015 กาน ้าไร้สาย HMK-1902 1X1 54.00 11,366 0.011525% 13.029372% Electrical appliances and equipment N 242 I-143589 8001789365 เครื่องบดน ้าแข็ง KASHIWA#BH-9270 1X1 12.00 11,340 0.011498% 13.040871% Electrical appliances and equipment N 243 I-136479 8853038011324 ปลั๊กไฟAP3159.3ม.สาย VCT/G3x0.75DATA 1X1 51.00 11,224 0.011381% 13.052251% Electrical appliances and equipment N 244 I-140825 เครื่องท าน ้าเย็น ชาร์ป 1X1 7.00 11,130 0.011285% 13.063537% Electrical appliances and equipment N 245 I-137323 8853038012185 ปลั๊กไฟ WL158iUSB3M(มอก) VCT/G3X0.75 1X1 30.00 11,100 0.011255% 13.074792% Electrical appliances and equipment N 246 I-138266 8850218001328 นิกโก้กาต้มน ้าไฟฟ้า1.8L.สแตน เลส DL18SS 1X1 37.00 11,063 0.011217% 13.086009% Electrical appliances and equipment N 247 I-143315 8858779213235 ตู้แช่แข็ง 11.76คิว KYTCF400N 1X1 1.00 11,050 0.011204% 13.097213% Electrical appliances and equipment N 248 I-147189 8001900166 โทรศัพท์ ซัมซุง A30S 1X1 2.00 11,000 0.011154% 13.108367% Electrical appliances and equipment N 249 I-118811 ไฟเย็น 36นิ้ว B19-36 1X1 144.00 10,800 0.010951% 13.141379% Electrical appliances and equipment N 250 I-136486 8853038011850 ปลั๊กไฟ AP4156 5ม.สาย VCT/G3x0.75 DATA 1X1 39.00 10,662 0.010811% 13.152190% Electrical appliances and equipment N Table 15 The example of Electrical appliance and equipment’s category after classified

37 | P a g e No. Sal Item Code Sal Barcode Item Name Sal Uom Code Tot Item Qty Tot Item Volume (Weighted volume) Weighted percentage Cumulative Weighted Percentage Type of inventory FSN 1 I-101762 34902430504578 ดาวน์นี่ สูตรมิสทิค 20 มล.ซอง 1X360 3,084.00 2,656,169 2.731168% 2.731168% Fabric softener F 2 I-094322 44902430276328 ดาวน์นี่ แพชชั่น 20มล.ซอง 1X360 2,923.00 2,522,391 2.593612% 5.324780% Fabric softener F 3 I-117569 14902430655733 ดาวน์นี่ สวนดอกไม้ผลิ 20มล. ซอง4.- 1X360 2,560.00 2,195,998 2.258004% 7.582784% Fabric softener F 4 I-006133 28851989030399 ไฟน์ไลน์ปรับผ้านุ่ม ชมพู 580 มล. 1X24 7,930.00 2,107,546 2.167054% 9.749838% Fabric softener F 5 I-142358 14987176037159 ดาวน์นี่มิสทิค 110 มล.แพค 6 แถม1 1X7 3,199.00 2,048,081 2.105910% 11.855748% Fabric softener F 6 I-142359 14987176037166 ดาวน์นี่ซันไรท์เฟรช 110 มล.รุ่น 6แถม1 1X7 2,650.00 1,689,222 1.736918% 13.592666% Fabric softener F 7 I-010346 28851989030764 ไฟน์ไลน์ปรับผ้านุ่ม แดง 580 มล. 1X24 5,775.00 1,532,587 1.575861% 15.168527% Fabric softener F 8 I-117568 14902430655726 ดาวน์นี่ ซันไรส์ 20มล.ซอง 1X360 1,552.00 1,350,565 1.388699% 16.557226% Fabric softener F 9 I-000426 38851989030822 ไฟน์ไลน์ปรับผ้านุ่ม ชมพู 250 มล. 1X36 4,226.00 1,126,567 1.158376% 17.715602% Fabric softener F 10 I-021317 28850092262376 ไฮยีนปรับผ้านุ่ม ชมพู 600มล. ถุง 1X24 3,574.00 1,044,550 1.074044% 18.789646% Fabric softener F 11 I-019986 28851989030597 ไฟน์ไลน์ปรับผ้านุ่ม ม่วง 580 มล. 1X24 3,529.00 937,694 0.964170% 19.753817% Fabric softener F 12 I-004690 28850092266374 ไฮยีนปรับผ้านุ่ม ม่วง 600มล.ถุง 1X24 3,033.00 887,211 0.912262% 20.666079% Fabric softener F 89 I-006111 8850092265502 ไฮยีนปรับผ้านุ่ม แดง 600มล.ถุง 1X3 3,740.00 144,968 0.241650% 80.287447% Fabric softener S 90 I-094322 4987176113382 ดาวน์นี่ แพชชั่น 20มล.ซอง 1X24 2,377.00 138,674 0.231159% 80.518606% Fabric softener S 91 I-094322 14902430729908 ดาวน์นี่ แพชชั่น 20มล.ซอง 1X360 160.00 135,592 0.226021% 80.744627% Fabric softener S 92 I-136626 4902430872430 ดาวน์นี่ สูตรตากในที่ร่ม 20มล. ซอง 1X24 2,266.00 134,491 0.224186% 80.968813% Fabric softener S 93 I-118518 8850092280604 ไฮยีนเอ็กซ์เพิร์ทแคร์มิลค์กี้ทัชขาว 540มล. 1X1 3,125.00 134,001 0.223369% 81.192182% Fabric softener S 94 I-018747 8851932208291 คอมฟอร์ทอัลตร้า 540มล.สีชมพู 1X1 3,182.00 133,522 0.222571% 81.414753% Fabric softener S 95 I-016304 88851989060602 ดีนี่ปรับผ้านุ่ม ชมพู 3000มล. 1X4 255.00 132,300 0.220534% 81.635286% Fabric softener S 96 I-021544 8851932191289 คอมฟอร์ท สีชมพู 580ซซ. 1X3 3,566.00 130,592 0.217687% 81.852973% Fabric softener S 97 I-140646 14902430419403 ดาวน์นี่ดอกไม้อันแสนน่ารัก1.28 มล. 1X9 94.00 123,483 0.205836% 82.058809% Fabric softener S 98 I-075576 8851932219815 คอมฟอร์ทอัลตร้าน ้าเดียว 540 มล.สีฟ้า 1X1 2,908.00 118,193 0.197018% 82.255828% Fabric softener S 159 I-140644 4987176076984 ดาวน์นี่ปรับผ้าดอกไม้แสนน่ารัก 490มล. 1X2 405.00 55,887 0.093159% 90.109688% Fabric softener N 160 I-144997 4987176079206 ดาวน์นี่ปรับผ้า ลาเวนเดอร์ 490 มล. 1X2 391.00 53,905 0.089855% 90.199543% Fabric softener N 161 I-136248 8850092276102 ไฮยีนปรับเข้มข้น มอร์นิ่งบลูมม่วง 20 มล. 1X24 1,020.00 53,730 0.089564% 90.289107% Fabric softener N 162 I-128088 4902430780636 ดาวน์นี่สวีทฮาร์ท 310มล. 1X3 426.00 53,160 0.088614% 90.377720% Fabric softener N 163 I-118768 18851932366547 คอมฟอร์ทอัลตร้า สีฟ้า 130มล. 1X36 120.00 53,049 0.088428% 90.466149% Fabric softener N 164 I-117569 4987176113368 ดาวน์นี่ สวนดอกไม้ผลิ 20มล. ซอง4.- 1X24 887.00 51,598 0.086010% 90.552159% Fabric softener N 165 I-115805 8851932343404 คอมฟอร์ทอัลตร้าสีฟ้า 1,300 มล. 1X1 498.00 51,565 0.085955% 90.638113% Fabric softener N 166 I-023195 8850092283100 ไฮยีนปรับเข้มข้น มอร์นิ่งฟ้า 20 มล. 1X24 977.00 51,352 0.085600% 90.723713% Fabric softener N 167 I-139432 8851932411288 คอมฟอร์ทอัลตร้าน ้าเดียว130 มล.ชมพู 1X3 1,212.00 50,984 0.084986% 90.808699% Fabric softener N 168 I-138014 4902430901680 ดาวน์นี่ปรับผ้านุ่มตากในที่ร่ม 110 มล. 1X3 1,120.00 50,400 0.084013% 90.892712% Fabric softener N 169 I-128089 4902430721462 ดาวน์นี่สวีทฮาร์ท500มล.ถุงเติม 1X1 880.00 50,016 0.083373% 90.976085% Fabric softener N 170 I-115794 8851932352536 คอมฟอร์ทเพียวสีขาว 1300 มล. 1X1 375.00 49,026 0.081722% 91.057807% Fabric softener N Table 16 The example of Fabric softener’s category after classified