Locking up their shelves is a last resort for stores, but it has never been more widely practiced. It’s also become a growing irritation for shoppers and a source of frustration for some employees who must walk around the store with keys at the ready.
“It’s extremely discouraging to customers,” said Paco Underhill, the founder and CEO of behavioral research and consulting firm Envirosell. “It is a brutal experience for the merchant, too.”
The reason why stores resort to locking up these products is simple: to prevent shoplifting. But these decisions are far more nuanced and fraught for stores than you may think. Companies must walk

There are three approaches to valuing a business – market, earnings and asset. The benefit of utilizing money flow as a key input for a enterprise valuation is that it can be fully independent of the accounting technique in place. However, the usage of cash stream will be somewhat problematic since it normally varies 12 months to 12 months and subsequently it’s not always a superb foundation for predicting the longer term. This may be mitigated by utilizing forecast cash flows since this volatility diminishes; money move is extra acceptable to Discounted Cash Circulation valuations than to performance measurements and valuation multiples.