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GlossaryDefinitionPart of: Inventory Management for Resellers: The Complete Guide

Inventory Valuation (Reselling)

What your unsold stock is worth depends on which number you use: what you paid, or what it would fetch.

By reva editorial teamUpdated 4 min readCzytaj po polskuЧитать по-русски
A neat shelf of second-hand items with a small brass balance scale on the edge
Key takeaways
  • Inventory valuation = the money value on unsold stock, counted at cost (what you paid + extra costs) or at a realistic market estimate.
  • At-cost method shows cash tied up; at-market method shows what you could realistically get back if you sold today.
  • If market estimate falls below cost, your stock is worth less than what you paid — selling now means a loss.
  • Unsold stock is an asset on paper, not profit — profit only realises at the point of sale.
  • For a registered business in Poland, formal valuation rules come from an accountant; this page is general information.

Inventory valuation is the money value you assign to items you bought but have not sold yet. It answers two questions every reseller faces: how much cash is locked in my stock, and what could that stock actually return? You can count it at cost (what you paid plus extra costs) or at a realistic market estimate. Both methods are valid — they just answer different questions.

This page is part of the inventory management guide — a pillar covering how to track, value and rotate your stock.

Below: the two methods, why the gap between them matters, and how the number drives buy decisions.

At cost: what you paid plus extra costs

The cost method adds up everything you spent to get the item ready for sale:

  • the buy price
  • extra costs: cleaning, minor repairs, packaging materials, shipping to yourself

This gives you a floor number — the minimum you need to recover just to break even. It is also the number that matters for tax: if you sell a private item held less than six months from the end of the month of purchase, the acquisition cost is deducted from revenue when you file PIT-36. For items held longer, the sale is not taxable as income.

cost = buy price + extra costs

The cost method ties directly to the profit formula. When an item sells:

net_payout_zl = sale_price − marketplace_fee − shipping_you_paid profit_zl = net_payout − buy_price − extra_costs roi = profit / (buy_price + extra_costs)

These are the same formulas behind the quick sale price calculator.

At market estimate: what a buyer would actually pay

The market estimate method answers: if I sold everything today at a realistic price, what would I get back? For a fast-sale estimate, start from what similar items are asking for, then subtract the fees and shipping you would pay:

market_estimate = fast_sale_price − your_marketplace_fee − your_shipping_cost

On Allegro Lokalnie, the fee is 7.9% of the item value (4.9% for Elektronika). On OLX with Pakiet Ochronny and prepaid shipping, the fee structure differs — check the Poland marketplace fees page for current rates.

The market estimate is an informed guess based on what comparable items are asking, adjusted downward for fees you would pay on sale — it is an estimate, not a promise of what you will get.

Example in zł

Say you have three items in your stock, for example:

Cost vs. market estimate for three items
At costAt fast-sell estimate
Winter jacketYes150 złPartly110 zł after 7.9% Allegro fee
PlayStation 5Yes1,800 złYes2,100 zł after fee
Leather bootsYes80 złPartly55 zł after fee
**Total**Yes2,030 złYes2,265 zł
Illustrative example: your actual costs and market estimates will differ.From public product pages, checked 14 Sept 2026
A folded jacket between two stacks of coins of different heights
Illustrative example: cost vs market estimate

In this example, two items (jacket and boots) are worth less than you paid — they sit below cost. The console gained value. The total market estimate is higher than cost in this scenario, but that gap can flip in either direction depending on what you bought and how the market moves.

Why the gap matters

When market estimate sits below cost, your stock is worth less than what you paid. That is not a loss yet — it is a signal:

  • Expected loss: for example, say you paid 150 zł for a jacket, but the market only supports 110 zł after fees. Selling now means a 40 zł loss.
  • Decision point: either hold and wait for the market to rise, or accept the loss and free up cash for faster-moving items.

The inventory aging page covers how long to hold before a price review makes sense.

COGS (cost of goods sold) represents the direct costs of items you have already sold, not the value of stock you still hold.

Fair market value is the price an item would reach between a willing buyer and seller, estimated from comparable items that left the market.

Inventory shrinkage describes loss of stock from theft, damage, or accounting error.

Use the calculator below to estimate what your stock could return at a quick sale price:

Quick sale price calculator
Fast-sell price€62
Profit at fast price€27
Balanced price€71
Profit at balanced price€36
Profit at fair value€45
Discount vs fair value22.5%
Runs in your browser. Nothing you type is sent anywhere.

Frequently asked questions

What does inventory valuation mean for a reseller?
Inventory valuation is the money value you assign to items you bought but have not sold yet. It tells you how much cash sits in your stock and what that stock might return if sold. You can count it at what you paid (cost method) or at a realistic market estimate (market method). Both are valid — they just answer different questions about your business.
Should I value my stock at cost or at market price?
Use cost for a clean picture of your cash tied up: what you paid plus extra costs like cleaning or repairs. Use market estimate when you need a realistic exit value — say, to plan how much money you could get back. The gap between the two matters: if market sits below cost, your stock is worth less than you paid, and selling now means taking a loss. For a registered business, formal valuation rules come from an accountant.
Does unsold stock count as profit?
No. Unsold inventory sits on your balance sheet as an asset, not as profit. Profit only realises when an item sells. Until then, the value is theoretical — either what you paid (cost method) or what you estimate a buyer might pay (market method). Your actual return only becomes clear at sale.

Sources

  1. Allegro Lokalnie fees checked 14 Sept 2026
  2. Polish tax rules on sale of movable property checked 14 Sept 2026
  3. DAC7 reporting in Poland checked 14 Sept 2026
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See price estimates on live finds

This calculator needs your inputs. Scout estimates fair value, a fast-sell price and demand for the finds it shows you. Estimates, not guarantees.

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reva estimates prices from public listings. Estimates, not guarantees.

Keep reading

Operations · Complete guideInventory Management for Resellers: The Complete Guide

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Glossary · DefinitionCOGS for Resellers: Cost of Goods Sold

Cost of goods sold for resellers: what to include beyond the purchase price, what to leave out, a worked example and why COGS only counts items that sold.

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Glossary · DefinitionFair Market Value: What It Means When You Resell

Fair market value for second-hand items: a plain definition, how to estimate it from market exits rather than asking prices, and how it differs.

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