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Safety Stock

Term in Qoyod's Accounting Glossary — Practical definition with examples from the Saudi market.

What is Safety Stock?

Safety stock is the buffer inventory maintained above expected usage to protect against stockouts caused by demand variability, supply disruption, or longer-than-expected replenishment lead times.

How It Works

  • Formula: Safety stock = Z-score × √(lead time × demand variance + demand² × lead-time variance).
  • Z-score reflects target service level (1.65 for 95%, 2.33 for 99%).
  • Increases with lead-time variability and demand volatility.
  • Trade-off: more safety stock reduces stockouts but ties up working capital.

Saudi Context

Saudi importers commonly hold 30 to 60 days of safety stock for sea-freighted goods to absorb Red Sea routing delays, customs holdups, and SASO conformity inspections. Local distributors of fast-moving FMCG often run with shorter buffers (7 to 14 days) because reorder lead times are shorter.

Example

A Saudi distributor sells 100 units per day with a standard deviation of 20 units, lead time of 10 days, and targets 95% service level. Safety stock ≈ 1.65 × 20 × √10 ≈ 104 units.

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