? To explore a range of issues in working-capital management, with a primary focus on accounts receivable and inventory. The case illustrates how management choices about trade credit, inventory policy, production policy (i.e., producing to order versus producing to stock), and expense management influence the financing needs of the firm. The case's financial forecast gives students the opportunity to discuss the cash cycle of the firm. ? To extend students' skills in financial-statement modeling and analysis. This case demonstrates the technique of forecasting with T-accounts, which may be contrasted with percentage-of-sales forecasting illustrated in other cases. ? To illustrate some of the challenges in the financial (and general) management of firms in developing countries. These challenges include transportation and logistical problems, the availability of credit to merchants and consumers, high real rates of growth, tax practices of governments, and dramatic swings in demand induced by local customs and holidays.