A wholesaler runs on efficiency. With thousands of SKUs, dozens of suppliers and an often broad B2B customer base, overview is crucial. However, many decisions remain based on gut feeling or static Excel reports. The right KPIs make the difference: they help you manage stock risks, monitor margins and deepen customer relationships. In this article, we review the most important KPIs per domain, including tips for visualization and integration into dashboards.
Inventory rotation and availability KPIs
Inventory is one of the largest investments for a wholesaler. Too much stock means capital costs, too little stock means lost turnover. The right KPIs bring balance.
1. Inventory rotation
What? Number of times the entire inventory is sold in a given period
Formula: Sales value ÷ Average inventory value
Use:
- By article group or supplier
- Compare rotation to gross margin: low rotation + low margin = delete?
- Benchmark: higher = more efficient (but too high can cause stock-outs)
Visualization:
- Line or bar chart by category
- Color-coded heatmap (red = slow turners)
2. Out-of-stock ratio
What? % of the time an item was unavailable
Use:
- By item, customer segment or season
- Identifies stock problems and customer dissatisfaction
Action:
- Analyze stock-outs with demand forecasting or seasonal trend
- Combine with lost sales indicator
3. Service level
What? % of orders that were delivered completely and on time
Use:
- Measure customer delivery performance
- High service level = competitive advantage in B2B
Visualization:
- KPI map with threshold colors (e.g. > 95% green)
- Exceptions table (low-score customers)
4. ABC analysis
What? Distribution of products based on turnover or margin
Use:
- A = 20% of products with 80% of turnover
- B = 15% of turnover
- C = slow running articles
Action:
- Focus on A/B inventory management and forecasting
- Consider rationalization of C articles
5. Safety stock coverage
What? Coverage of safety stock in days or weeks
Use:
- Per item or supplier
- Warn at the lower limit (e.g. <5 days of coverage)
Purchase and supplier reliability KPIs
A B2B wholesaler is only as strong as its suppliers. Purchase KPIs provide transparency and margin control.
6. Delivery Reliability (OTIF)
What? On-time in-full deliveries by suppliers
Use:
- % of orders delivered completely and on time
- Important for customer service and stock planning
Action: Identify weak suppliers
Use KPIs in contract negotiations
7. Purchase discounts and bonus structures
What? Follow-up of agreed discounts and volume bonuses
Use:
- By supplier or article group
- Real vs. theoretical margin
Visualization:
- KPI: achieved compared to potential
- Alert in case of underutilisation of bonus thresholds
8. Price fluctuations
What? Evolution of purchase prices over time
Use:
- Trend analysis by article: cost index
- Important when it comes to price revisions to customers
Action:
- Set up automatic margin alerts in case of rising costs
- Link to sales price strategy
9.Lead time suppliers
What? Average delivery time per supplier
Use:
- In days or weeks
- Impact on safety stock and inventory coverage
Dashboarding:
- Table by supplier with trend arrow
- Warning in case of severe deviation
Margin and profit contribution KPIs per item
Turnover means nothing without a margin. These KPIs help you focus on profit instead of volume.
10. Gross margin per item, customer, or order
What? Sales price — purchase price (excl. VAT)
Use:
- Analyze by customer segment or salesperson
- Link to returns and promotions
Visualization:
- Bubble chart or scatter plot margin vs. volume vs. rotation
- Margin map by item group
11. Net Contribution Margin
What? Gross margin — logistical costs — promotion costs
Use:
- Real profit contribution per SKU or customer
- Often forgotten but crucial
Action:
- Identify products with a negative contribution via, for example, sales mix by margin class
- Optimise picking costs (e.g. per item or bundle)
12. Volume-mix analysis
What? Influence of sold volumes on average margin
Use:
- Mix shift = cause of margin decline
- Combine with promo analysis
13. Discounts and price elasticity
What? Impact of discount on margin
Use:
- Visualize% discount vs. profit
- Think of a minimum price strategy
Action:
- Compare sales versus margin by seller
- Set limits or alert in case of loss of margin
KPIs on customer behavior and order frequency
A B2B customer is valuable through repeat purchases, consistency, and margin. These KPIs provide insights that go beyond turnover.
14. Order frequency
What? Number of orders per customer in a period
Use:
- Monthly pattern or trend
- Warn when inactivity or dip
Action:
- Trigger marketing or sales outreach when purchasing
- Segment based on behavior
15. Average Order Value (AOV)
What? Average value per order
Use:
- By customer segment or seller
- Important for transport efficiency and margin
16. Customer retention and churn
What? % of customers that remain active
Use:
- Customers without an order in X months
- B2B retention > 90% is normal
Visualization:
- Cohort analysis
- Inactive Customers Table
- RFM analysis
17. Seasonal patterns or anomalies
What? Recognizable peaks or troughs per customer or sector
Use:
- Refine forecasting and inventory management
- Combine with external data (weather, sector activity)
Action:
- Personalize offerings or communication
- Optimise stock based on history
Commercial and Operational Control Dashboards
Numbers are only powerful when they are presented visually and in an action-oriented way. B2B wholesalers work best with dashboards per role (purchase, sales, logistics, management).
Visualization of margin drivers and inventory risks
Combination dashboard:
- KPIs on turnover, margin, inventory rotation
- Alert blocks: out-of-stock, negative margin, inventory >180 days
- Segment charts: A/B/C inventory by margin class
Sales KPI dashboard
- Sales by customer group, margin per order
- Number of active customers by region
- Order size and cross-sell ratio
KPI purchasing dashboard
- Delivery reliability, bonus realization, lead times
- Purchase value per supplier
- Price increases by item group
Real-time connection with ERP or WMS
- Automatic number refresh
- Drill downs to order or item level
- Link to alerts or workflow (e.g. PO approval)
Summary: Which KPIs really make the difference?
A wholesaler works smarter with these KPIs:
- Inventory: rotation, out-of-stock, service level
- Purchase: delivery reliability, discounts, lead time
- Margin: gross margin per order, net contribution, mix analysis
- Customer: frequency, retention, order value
- Dashboarding: segmentation, color use, ERP connection
Ready to go from reporting to action?
Read more about other KPI examples here