Open to buyOpen to Buy (OTB)

The budget left to commit to new stock within a season's plan — what's planned to buy, minus what's already bought and on order. The discipline that stops over-buying.

By Oana Bradulet

Open to buy (OTB) is the amount of budget you still have available to commit to new stock within a season's plan. Put simply: it's what you planned to buy, minus what you've already bought and what's already on order.

It exists for one reason — to stop over-buying. A plan that isn't tracked against commitments is just a number in a deck. OTB turns it into a live constraint: every buying decision gets checked against what's actually left to spend.

OTB is the financial discipline that sits alongside the range plan and the WSSI. The range plan says what to buy; the WSSI tracks how it trades; OTB governs how much you're still allowed to commit before you've blown the budget.

The formula

There are two equivalent ways to express it, depending on whether you start from the buy plan or the stock plan.

The simplest form — start from planned purchases:

OTB = Planned purchases − On order − Already received

The stock-driven form, used when you plan to a closing-stock target:

OTB = Planned sales + Planned closing stock − Opening stock − On order

Both answer the same question: given where I'm trying to land, and what I've already committed, how much more can I commit?

Worked example

A category is planning a season:

  • Planned sales for the period: £200,000 (at cost)
  • Planned closing stock: £60,000
  • Opening stock: £80,000
  • Already on order (not yet received): £90,000
OTB = £200,000 + £60,000 − £80,000 − £90,000 = £90,000

So £90,000 is still open to commit. If a buyer wants to place a £120,000 repeat order, the OTB position says no — that's £30,000 over plan. Either the plan flexes deliberately, or the order gets trimmed. The decision is made against the budget, not from memory.

Why OTB stops over-buying

Without an OTB discipline, buying decisions get made one at a time. Each purchase order looks reasonable in isolation. The trouble is cumulative: ten reasonable orders can still add up to a season's worth of over-commitment, and you don't find out until the stock lands and the cash is gone.

OTB makes the cumulative position visible at the moment of each decision. It answers the only question that matters when you're about to commit cash: do I still have room?

OTB by category and channel

OTB is most useful broken down, not run as one business-wide figure:

  • By category — so a strong category isn't starved while a weak one over-buys
  • By channel — D2C, wholesale, and marketplace often have separate budgets and separate intake plans
  • By delivery window — OTB for the next intake window is more actionable than a season-total figure

A common pattern is to re-plan OTB monthly as actuals come in. If sales are ahead of plan, OTB opens up — you've earned the room to buy more. If sales are behind, OTB tightens, which is exactly when you want to stop committing cash.

Where OTB goes wrong

The discipline only works if the inputs are current. The most common failure is an OTB calculation built on a stale snapshot of what's on order — a buyer commits against budget that was already spent on an order placed last week. The other failure is treating OTB as a hard ceiling that's never allowed to move; a plan should flex deliberately when trading shifts, not be busted by orders that ignore it.

Formula

OTB = Planned sales + Planned closing stock − Opening stock − On order
Planned sales
= Sales planned for the period, at cost
Planned closing stock
= Target stock at cost at the end of the period
Opening stock
= Stock at cost held at the start of the period
On order
= Value of stock already committed on purchase orders but not yet received

Worked example

Planned sales £200,000, planned closing stock £60,000, opening stock £80,000, on order £90,000. OTB = £200,000 + £60,000 − £80,000 − £90,000 = £90,000 still available to commit. A proposed £120,000 order would be £30,000 over plan.

Common mistakes

  • Calculating OTB on a stale on-order figure. If the commitments aren't current, you'll commit against budget that's already been spent.
  • Running one business-wide OTB number. The value is in the category, channel, and delivery-window breakdown — a strong category shouldn't subsidise over-buying elsewhere.
  • Treating OTB as a fixed ceiling. The plan should flex deliberately when trading changes, not be busted by orders that ignore it.
  • Forgetting to re-plan OTB as actuals land. When sales run ahead or behind plan, the open-to-buy position should move with them.

How Lumina handles open to buy for scaling brands

Lumina can track your open to buy against the plan — what's committed, what's landed, and what's left to spend — so buying decisions are made against the budget, not from memory.

Frequently asked questions

What is open to buy?
Open to buy (OTB) is the budget you still have available to commit to new stock within a season's plan — what you planned to buy, minus what you've already bought and what's on order. It's the discipline that stops over-buying.
What is the open to buy formula?
Two equivalent forms. From the buy plan: OTB = Planned purchases − On order − Already received. From the stock plan: OTB = Planned sales + Planned closing stock − Opening stock − On order. Both give the amount left to commit.
Why is open to buy important?
It stops cumulative over-buying. Each individual purchase order can look reasonable, but ten reasonable orders can still blow the season budget. OTB makes the running commitment visible at the moment of each buying decision.
How often should open to buy be re-planned?
Monthly is common, with the position re-cut as actuals come in. If sales are ahead of plan, OTB opens up; if sales are behind, it tightens — which is exactly when you want to stop committing cash.
Should open to buy be tracked by category?
Yes. A single business-wide OTB number hides the detail that matters. Breaking it down by category, channel, and delivery window stops a strong category from being starved while a weak one over-buys.

Related terms