Stock Audit for Seeds and Agro-Inputs in India

Timing should avoid the peak dispatch weeks before Kharif and Rabi sowing, when stock moves fastest and a count is least reliable. Counting just after a season ends gives a cleaner cut-off and a more meaningful view of unsold stock.

A weighbridge used for trade must be verified and stamped under the Legal Metrology Act, typically on an annual cycle. Where stock is measured by weight, the auditor checks the current stamping, because an unverified weighbridge undermines every quantity derived from it.

Weighbridge slips, lot-wise bag records, germination certificates for seed, batch and expiry records for agrochemicals, and dealer confirmations for stock held outside your premises. Weighbridge slips are the primary evidence where stock is weight based.

Seed viability declines over time and with poor storage, so a physically present lot may no longer be saleable as certified seed. The audit records germination test results alongside quantity, because value depends on viability rather than weight alone.

Bulk fertiliser is established by weighbridge records, bag counts by lot, or measured stack volume with a documented density assumption. The method must be stated, because a stack measurement carries a wider tolerance than a bag count.

Fertiliser that has absorbed moisture and hardened may be unsaleable or saleable only at a discount. The auditor records the affected quantity separately and reports whether it has been provided for, since physical presence does not equal realisable value.

The two categories carry different certification requirements and sell at different price points, so they must be counted and valued as separate lines. Mixing them into a single item misstates inventory value even when the total quantity counted is entirely correct.

Agro-input distribution runs through many small dealers, so verification is done on a sample of dealer locations weighted by value, with confirmations sought for the rest. Full physical coverage is rarely practical and rarely necessary.

Because the same physical quantity is worth different amounts at different points in the cycle. A pesticide held past its application window has no buyer until the following year, and seed loses germination in storage. The audit therefore tests age and viability, not quantity alone.

Agrochemicals carry expiry dates and defined storage requirements, so the count records batch and expiry for each lot and notes the storage conditions observed. Expired agrochemical stock is both a write-off and a disposal obligation, not something that can be cleared at a discount.