@infeza Everything depend on which type of analysis you decide... ABC is not black and white, you can do it by inventory importance because of the inventory cost(what cost you more money and you want to have better control) or you can do it by: What give me better revenue and I want to have it with more control...Or you can also go by: which are my top selling Items and I would make those A category... everything depend on how do you want to apply ABC Analysis to your company and what is more important for your company...