Accounting / Forecasting question - Change in inventory forecasting (Circularity)

Hi,

I am trying to forecast change in inventory (as part of an LBO model) for a small company, using inventory days outstanding.

Let's say I have the average inventory days outstanding figure calculated for the past x years and want to use that as a basis of forecast. When doing the forward looking calculation of =-(COGS/365)*Inventory Days, I run into a circular calculation problem.

The COGS for the forward looking years include (among other things) "change in inventory", which in turn I am trying to calculate in the first place by using the above mentioned formula(?).

Am I supposed to just run a circular reference here?

Thanks!

2 Comments
 

Delectus doloremque nostrum est ratione atque inventore. Et inventore et odit. Voluptatum voluptatem voluptatem nihil.

Autem nam quidem distinctio ducimus in vitae quia. Excepturi enim consectetur impedit. Consectetur molestiae est eligendi iure. Numquam quo magni error delectus aliquid molestiae.

Qui ipsum voluptas eum est perferendis temporibus doloribus qui. Eos minus beatae neque ipsam numquam officiis dolore. Voluptatem eaque incidunt ipsam veniam delectus perspiciatis quasi. Iste ut sed eos quo nostrum. Ratione dolorem et quisquam illo quia suscipit repudiandae.

Laboriosam ut sunt qui laboriosam. Sapiente at sunt maxime molestiae enim voluptatem.

Career Advancement Opportunities

June 2026 Investment Banking

  • Evercore 01 99.4%
  • Moelis & Company 01 98.9%
  • JPMorgan 01 98.3%
  • Guggenheim Partners 01 97.7%
  • Morgan Stanley 07 97.1%

Overall Employee Satisfaction

June 2026 Investment Banking

  • Moelis & Company No 99.4%
  • Morgan Stanley 02 98.8%
  • Evercore 01 98.3%
  • BMO Capital Markets 12 97.7%
  • Banco Santander 01 97.1%

Professional Growth Opportunities

June 2026 Investment Banking

  • Evercore 01 99.4%
  • Moelis & Company 01 98.9%
  • Morgan Stanley 06 98.3%
  • JPMorgan 01 97.7%
  • Goldman Sachs 02 97.1%

Total Avg Compensation

June 2026 Investment Banking

  • Vice President (14) $434
  • Associates (44) $258
  • 3rd+ Year Analyst (8) $210
  • 2nd Year Analyst (22) $179
  • Intern/Summer Associate (13) $156
  • 1st Year Analyst (79) $150
  • Intern/Summer Analyst (73) $101
notes
16 IB Interviews Notes

“... there’s no excuse to not take advantage of the resources out there available to you. Best value for your $ are the...”

Leaderboard

1
redever's picture
redever
99.2
2
BankonBanking's picture
BankonBanking
99.0
3
kanon's picture
kanon
99.0
4
Secyh62's picture
Secyh62
99.0
5
CompBanker's picture
CompBanker
98.9
6
GameTheory's picture
GameTheory
98.9
7
Betsy Massar's picture
Betsy Massar
98.9
8
dosk17's picture
dosk17
98.9
9
DrApeman's picture
DrApeman
98.9
10
bolo up's picture
bolo up
98.8
success
From 10 rejections to 1 dream investment banking internship

“... I believe it was the single biggest reason why I ended up with an offer...”