Ann: Half Yearly Report and Accounts, page-39

As promised, I said I would deep dive into your comments, so grab ya snorkles and flippers and lets go.

Firstly under standard reporting procedure mid year comparisons are compared to the corresponding term in the pervious year to allow for seasonal adjustments.

As per page 3 on the report this would indicate a 1802% increase in sales this has been verified by independent Auditors RSM are you saying they are crooked because I believe they are a company of integrity.

Now the techies are out of the way, if you cherry pick the dates then lower sales are indicating in the secondary term, but because you made me deep dive I will now let you know why they have done this.

The first term is STOCKING the market, try to follow the bouncing ball here we are moving from accounting to marketing.

i.e. Phase 1 PLC ( product life cycle in case you don't know ) CPH is NOT a retailer but a manufacturer its important to stock point of sales through distribution channels, so as stock outs are not common place, they are not selling fidget spinners or Pokémon dolls, they are selling a product where they wish to develop lifetime customers that REPEAT buy, did I say REPEAT, or am I just repeating … you get the idea, temporarily out of stock stickers really bad at this stage as in really bad .

There fore overstock of initial market expectations are to be established on initial beachhead drives, at the same time excessive over stock would defiantly be an equally bad thing, hitting target here is actually quite hard.

80 % turnover of available stock on a rotational basis inclusive of supply chain needs, is actually right in the sweet spot during 1st phase product launch and indicates a very qualified sales team WELL DONE GUYS!!!
at this point ill leave you with Apples sales chart notice the tiny dip at the beginning it actually an indicator of excellence.

http://static6.*.com/image/508afe426bb3f7e06e000028-960/chart-of-the-day-apples-revenue-by-product-oct-2012.jpg​