Blue Ridge Outfitters Group|Q2 2026|As at Jun 30, 2026|USD
Reserve by class
Priced under policy version 1.0. Ageing sets the floor, market signals argue on top, and the controller decides.
Gross carrying value
$173,908,835.04
Policy reserve
$28,790,747.42
16.6%
Signal uplift
—
0 accepted
Total reserve
$28,790,747.42
16.6%
Net inventory
$145,118,087.62
By class of inventory
| Class | Rows | Gross | Policy reserve | Signal uplift | Total | Rate |
|---|---|---|---|---|---|---|
| Camp & Shelter | 5,147 | $71,834,521.44 | $12,511,229.23 | — | $12,511,229.23 | 17.4% |
| Outerwear | 3,427 | $33,131,600.18 | $5,285,310.31 | — | $5,285,310.31 | 16.0% |
| Footwear | 3,417 | $28,347,890.83 | $4,548,201.42 | — | $4,548,201.42 | 16.0% |
| Packs & Bags | 3,432 | $17,332,434.02 | $2,869,748.22 | — | $2,869,748.22 | 16.6% |
| Accessories | 3,416 | $12,001,847.92 | $1,918,196.92 | — | $1,918,196.92 | 16.0% |
| Apparel | 5,160 | $11,256,138.65 | $1,658,061.32 | — | $1,658,061.32 | 14.7% |
| Uncategorised | 1 | $4,402.00 | $0.00 | — | $0.00 | 0.0% |
| Group | 24,000 | $173,908,835.04 | $28,790,747.42 | — | $28,790,747.42 | 16.6% |
Ageing — what the policy pricesFull waterfall
$107,167,168.47
0-180 days
0% reserved
$35,097,486.23
181-365 days
25% reserved
$23,255,629.45
366-730 days
50% reserved
$8,388,550.89
Over 730 days
100% reserved
Blue Ridge Outfitters Inc.INCREASE
+$18,250,560.65
Increase the reserve. Ageing, signals and overrides together ask for more than we carry.
| Opening reserve | $1,284,000.00 |
| Charge for the period | +$18,250,560.65 |
| Utilised | −$118,400.00 |
| Closing reserve | $19,416,160.65 |
Policy v1.016.7% of gross
Review the journalBlue Ridge Outfitters Pte LtdINCREASE
+$4,377,258.27
Increase the reserve. Ageing, signals and overrides together ask for more than we carry.
| Opening reserve | $296,400.00 |
| Charge for the period | +$4,377,258.27 |
| Utilised | −$24,100.00 |
| Closing reserve | $4,649,558.27 |
Policy v1.016.2% of gross
Review the journalBlue Ridge Outfitters GmbHINCREASE
+$4,415,128.50
Increase the reserve. Ageing, signals and overrides together ask for more than we carry.
| Opening reserve | $341,800.00 |
| Charge for the period | +$4,415,128.50 |
| Utilised | −$31,900.00 |
| Closing reserve | $4,725,028.50 |
Policy v1.016.5% of gross
Review the journalMarket signalsAll signals
Cotton futures close Q2 down 14% on the quarter
$439,392.06 on 574 SKUs
Competitor runs a 40%-off outdoor clearance into July
$4,458,347.77 on 2,145 SKUs
Winter season closed 28 February — outerwear past season end
$3,313,160.02 on 859 SKUs
Write-back is blocked
US GAAP treats a write-down as establishing a new cost basis. There is no reversal — if written-off stock later sells, the recovery is recognised as margin on the sale.
Write-off register