{"id":1775,"date":"2025-09-25T09:42:34","date_gmt":"2025-09-25T08:42:34","guid":{"rendered":"https:\/\/redparalela.eu\/?p=1775"},"modified":"2025-09-25T09:42:35","modified_gmt":"2025-09-25T08:42:35","slug":"calculating-the-commercial-margin-how-to-successfully-close-the-year-after-a-weak-summer","status":"publish","type":"post","link":"https:\/\/redparalela.eu\/en\/calculating-the-commercial-margin-how-to-successfully-close-the-year-after-a-weak-summer\/","title":{"rendered":"Calculating the commercial margin: how to successfully close the year after a weak summer"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/redparalela.eu\/wp-content\/uploads\/2025\/09\/estacionalidad-de-ventas-1.jpg\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/redparalela.eu\/wp-content\/uploads\/2025\/09\/estacionalidad-de-ventas-1-1024x683.jpg\" alt=\"\" class=\"wp-image-1776\" srcset=\"https:\/\/redparalela.eu\/wp-content\/uploads\/2025\/09\/estacionalidad-de-ventas-1-1024x683.jpg 1024w, https:\/\/redparalela.eu\/wp-content\/uploads\/2025\/09\/estacionalidad-de-ventas-1-300x200.jpg 300w, https:\/\/redparalela.eu\/wp-content\/uploads\/2025\/09\/estacionalidad-de-ventas-1-768x512.jpg 768w, https:\/\/redparalela.eu\/wp-content\/uploads\/2025\/09\/estacionalidad-de-ventas-1-1200x800.jpg 1200w, https:\/\/redparalela.eu\/wp-content\/uploads\/2025\/09\/estacionalidad-de-ventas-1.jpg 1536w\" sizes=\"auto, (max-width: 709px) 85vw, (max-width: 909px) 67vw, (max-width: 1362px) 62vw, 840px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">In HORECA distribution, summer is usually the decisive period. Hospitality consumption soars, and margins grow, partly because customers prioritize service over price. But what happens when the summer has been weaker than expected? The immediate question is: will the accumulated margin be enough to close the year positively?<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to Calculate the Commercial Margin Correctly<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The gross margin (selling price minus purchase price) is insufficient for a distributor. The correct approach is to work with the <strong>net margin on sales<\/strong>, also deducting logistics, rebates, discounts, and operating costs. Only then do we obtain the real picture of what each euro sold actually contributes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Seasonality as a Risk<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Seasonality acts like a \u201ccushion.\u201d The gains made during the strong months \u2014 primarily summer in HORECA \u2014 should cover the drop in sales during autumn and winter. When summer has been weak, that cushion shrinks or disappears, forcing a cold analysis of the accumulated numbers up to September.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to Know if We Will Close the Year Positively<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The practical way is to compare the <strong>accumulated margin to date<\/strong> with the <strong>remaining annual fixed costs<\/strong>. If what has been achieved up to September, plus the forecast for the lower-consumption months, covers costs and leaves a profit, the year will be saved. If not, corrective action must be taken immediately.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Corrective Strategies (Short Term)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">When summer does not leave enough extra margin, immediate measures should focus on:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Adjusting purchases and stock to free up cash and avoid immobilized capital.<\/li>\n\n\n\n<li>Reviewing rebates and supplier conditions, negotiating better payment terms or early purchase discounts.<\/li>\n\n\n\n<li>Optimizing logistics routes to reduce empty kilometers and improve efficiency.<\/li>\n\n\n\n<li>Tightening credit control and reinforcing collection management.<\/li>\n\n\n\n<li>Increasing commercial activity: more frequent client visits, upselling, and capturing new points of sale.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Seasonal Diversification (Medium and Long Term)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Beyond immediate reactions, the best way to soften the effects of seasonality is to diversify:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Incorporate channels less dependent on summer tourism: vending, catering, offices, gyms.<\/li>\n\n\n\n<li>Introduce product categories with stable year-round demand: coffee, tea, dry products, bottled water.<\/li>\n\n\n\n<li>Develop agreements with clients who maintain strong activity outside the summer season (hospitals, schools, catering companies).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">The Role of Analytical Accounting<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Looking only at the global margin is not enough. <strong>Analytical accounting by departments<\/strong> (purchasing, sales, logistics, promotions, administration) allows precise detection of where deviations occur:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Purchasing: Have volume rebates been lost? Was stock purchased too expensively compared to the market?<\/li>\n\n\n\n<li>Sales: Were there excessive discounts or promotions that cut into margin?<\/li>\n\n\n\n<li>Logistics: Have costs increased due to poorly optimized routes or returns?<\/li>\n\n\n\n<li>Administration: Are fixed costs growing faster than revenue?<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">With this analytical view, distributors can make corrective decisions <strong>month by month<\/strong> instead of discovering the problem at year-end. Even after a weak summer, there is still time to adjust course and ensure the year ends positively.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The commercial margin is not measured in a month or a quarter. It is measured over the full year. When summer falls short of expectations, distributors must react quickly, review accumulated results, apply immediate corrective actions, and work on medium-term diversification. Only then can the final picture of the year be positive, beyond the ups and downs of seasonality.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In HORECA distribution, summer is usually the decisive period. Hospitality consumption soars, and margins grow, partly because customers prioritize service over price. But what happens when the summer has been weaker than expected? The immediate question is: will the accumulated margin be enough to close the year positively? How to Calculate the Commercial Margin Correctly &hellip; <a href=\"https:\/\/redparalela.eu\/en\/calculating-the-commercial-margin-how-to-successfully-close-the-year-after-a-weak-summer\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Calculating the commercial margin: how to successfully close the year after a weak summer&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[862],"tags":[958,869,938],"class_list":["post-1775","post","type-post","status-publish","format-standard","hentry","category-sin-categorizar-en","tag-accounting","tag-distribution","tag-horeca-distribution"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Calculating the commercial margin: how to successfully close the year after a weak summer - Red Paralela BCN S.L.<\/title>\n<meta name=\"description\" content=\"In HORECA distribution, summer is usually the decisive period. 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