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Open-to-Buy (OTB) Template for Apparel Brands

Monthly OTB planning from beginning inventory to receipt flow — structured for apparel buyers and planners who need a reliable budget framework. Better than an ad-hoc spreadsheet. Honest about its limits.

Free download. Work email required.

5worksheets
Monthlyperiod granularity
10departments supported
.xlsxformula-ready
See the connected OTB system →

What the template looks like

Simplified preview. The full template includes complete formula logic, data validation, and step-by-step instructions.

MonthDepartmentPlan ReceiptsCommittedOTB RemainingVariance
FebTops$48,200$32,100$16,100On plan
FebBottoms$31,400$28,600$2,800⚠ Tight
MarTops$52,600$18,400$34,200Open
··················
Preview · Full template includes 60+ data rows
.xlsx · Formula-readyFree Template

What is open-to-buy?

Open-to-buy (OTB) is the amount of money a buyer or planner has available to spend on new inventory in a given period. It is calculated as the gap between your planned inventory position and the receipts already committed — the budget that remains open for new purchase decisions.

OTB is the financial guardrail of the buying process. Without it, buyers have no systematic constraint on how much they buy — and the business ends up either over-inventoried (margin erosion, markdowns) or under-inventoried (missed sales, stockouts).

The OTB formula: OTB = Plan EOP + Plan Sales + Plan Markdowns − BOM Inventory − Commitments

Who this template is for

  • Merchandise Planners
    Managing the season-level OTB budget and tracking receipt flow against plan.
  • Apparel Buyers
    Using OTB as the financial guardrail when selecting vendors and committing to purchase quantities.
  • Finance and Planning Directors
    Reviewing planned vs committed receipts and inventory position before and during the season.
  • Founders at Growing Brands
    Building a first OTB framework before the business has a dedicated planning function — to prevent overbuy.

What the template includes

Five worksheets covering the full OTB lifecycle — from pre-season planning to mid-season actuals tracking.

01 — Monthly OTB Summary

Top-level view of open-to-buy dollars by department and month. Shows planned receipts vs OTB budget with a running variance that updates as you fill in actuals.

02 — Sales & Inventory Bridge

Month-by-month beginning inventory, planned sales, planned markdowns, and ending inventory. The ending inventory from each month feeds the next — no manual chaining.

03 — Receipt Flow Planner

Plan receipts by week and delivery window. Assign receipts to months, track committed vs open, and see your remaining OTB by department in real time.

04 — Plan vs Actual

Enter actuals as the season progresses and the sheet calculates plan-vs-actual variance for sales, receipts, and ending inventory. Updated weekly or monthly.

05 — Dept Drill-Down

Repeat the OTB structure by individual department. Roll up to the total automatically so category-level decisions stay within the top-level budget.

The right situations for this template

Pre-season OTB build

Set your season opening position: planned beginning inventory, sales targets by month, and receipt schedule. Typically built 3–5 months before the season starts, in parallel with the assortment plan.

Mid-season reforecasting

When actuals diverge from plan — whether sales are running ahead or receipts are delayed — use the plan-vs-actual tab to recalculate remaining OTB and adjust the receipt plan.

Budget review preparation

Finance reviews benefit from a clean OTB summary showing planned vs committed receipts, projected ending inventory, and variance to the sales plan. This template structures that view.

Vendor negotiation support

Before committing to a vendor program, use the receipt flow planner to model the inventory and cash flow impact of different delivery timing and quantity scenarios.

Download the OTB template

Free Template

Open-to-Buy (OTB) Template

A monthly OTB workbook covering planned sales, receipt flow, beginning/ending inventory, and open-to-buy dollars — ready to fill in for any season.

  • Instant access
  • No credit card
  • Work email required
  • Yours to keep

Enter your work email to get instant access. No spam, promise.

Honest about what works

Spreadsheets genuinely handle certain OTB tasks well. This template is a practical tool in these situations.

Immediate setup — no integration required
No ERP connection, no IT setup, no vendor onboarding. Download, enter your beginning inventory and sales targets, and start managing OTB the same day.
Full formula visibility
Every OTB calculation is transparent — you can trace exactly how OTB remaining was derived from BOM inventory, planned sales, markdowns, and committed receipts.
Works offline and without system access
Useful in environments where cloud planning tools are not available, in vendor meetings, or when presenting to stakeholders without system logins.
Easily modified to match your planning calendar
Adjust period length from monthly to quarterly, add or remove departments, or restructure for a different channel split — without developer support.

What a spreadsheet OTB cannot do

A structured OTB template is better than an ad-hoc spreadsheet. Neither is a substitute for a system that pulls actuals automatically and keeps OTB, assortment, and buy plan in sync.

No automatic sync with your assortment plan
Your OTB budget should constrain assortment decisions in real time. In a spreadsheet world, they live in different files — so the assortment plan overruns the OTB until someone manually reconciles them before the buy review.
Actuals have to be manually entered
Plan-vs-actual tracking only works if someone enters actual sales and receipts week by week. In practice this falls behind, and the OTB drifts from reality until the team pulls a fresh report from the ERP.
Receipt commitments are tracked in a separate system
Purchase orders live in the ERP. OTB lives in the spreadsheet. Without a connection between them, "committed receipts" is a manually maintained figure — and an unreliable one.
Formula errors compound over a season
A single broken reference in the inventory bridge creates cascading errors across every downstream month. By mid-season, it can be faster to rebuild than to audit the formula chain.

How RetailNorthstar improves OTB management

RetailNorthstar calculates OTB from live ERP actuals and keeps it automatically reconciled with your assortment and buy plans — no manual data entry.

OTB calculated from live ERP actuals

RetailNorthstar pulls actual sales, receipts, and inventory on hand directly from your ERP. OTB recalculates automatically — no weekly data entry, no drift from reality.

Assortment and OTB in the same system

Every option added to the assortment plan reduces available OTB in real time. Planners and buyers see the financial impact of every assortment decision before it is committed.

Committed receipts pulled from POs

Purchase orders from the ERP feed the receipt flow automatically. Remaining OTB is always the delta between your budget and confirmed commitments — not a manually maintained estimate.

In-season signals surface automatically

When sales run above or below plan, RetailNorthstar recalculates remaining OTB and surfaces the reorder or cancellation opportunity — before the markdown window opens.

What goes wrong with OTB planning

These are the most common OTB mistakes across mid-market apparel teams — using templates and connected systems alike.

Setting EOP inventory targets once at season start — and never updating them
Back-half OTB is calculated against an outdated ending inventory target. When actuals diverge from plan, the OTB calculation produces a number that bears no relationship to reality.
Fix

Reforecast EOP targets at mid-season minimum when 6–8 weeks of actuals are available. EOP is a planning decision, not a static input.

Tracking purchase order commitments in a separate file
"OTB remaining" becomes an estimate, not a calculation. Buyers who do not know their true OTB position consistently overcommit — or undercommit and leave sales on the table.
Fix

Enter every PO in the receipt flow tab the day it is placed. OTB remaining is only reliable when commitments are current.

Mixing cost and retail values in the same calculation
The OTB formula produces a number that is systematically inflated or deflated depending on which values were entered in which fields. The error is invisible until inventory is reconciled.
Fix

Choose one unit of measure — cost — and apply it consistently across all tabs. This template uses cost throughout.

Running a single OTB budget across all departments
A strong-performing department consumes OTB that should be available to a category that needs support. Department-level overbuy is invisible until end-of-season inventory review.
Fix

Maintain a separate OTB column by department in the Monthly Summary tab. Roll up to a total, but manage at the department level.

Omitting markdown dollars from the OTB formula
The OTB formula understates available buying room. Brands that omit markdowns systematically underinvest in inventory — holding back receipts they could have committed.
Fix

Include planned markdown dollars in the period-level OTB calculation: OTB = Planned EOP + Planned Sales + Planned Markdowns − BOM Inventory − Commitments.

How disciplined planning teams run OTB

These practices determine whether OTB is a useful constraint or a document that gets ignored once the season starts.

Enter commitments the day POs are placed

Real-time commitment tracking is what makes OTB useful in buy meetings. Weekly or monthly batch updates create blind spots that lead to overbuy.

Reforecast mid-season, not just at month-end

Sales can shift 10–15% in three weeks. A static plan is misleading. Reforecast OTB whenever a meaningful variance in actuals is visible — not on a calendar schedule.

Set EOP inventory from weeks-of-supply targets, not as a residual

EOP is a decision — what inventory level do you want going into the next period? Derive it from your turn targets and forward sales plan, not by backing into it from the formula.

Reconcile OTB against the assortment plan before every buy review

OTB remaining at department level should equal the uncommitted receipt value in the assortment plan. If they diverge, identify which is correct before the meeting.

Flag negative OTB remaining immediately

A negative OTB means you are already overbought. Do not let it pass without a review. Identify which commitments are cancelable and what the inventory carry cost will be.

Maintain separate channel OTB for DTC and wholesale

Blended OTB masks significant channel-level over/underbuy. A DTC overbuy against wholesale underbuy may look neutral in total and be a real problem in both channels.

Free Template

Open-to-Buy (OTB) Template

A monthly OTB workbook covering planned sales, receipt flow, beginning/ending inventory, and open-to-buy dollars — ready to fill in for any season.

  • Instant access
  • No credit card
  • Work email required
  • Yours to keep

Enter your work email to get instant access. No spam, promise.

After you use the template

Most teams download a template and get a quarter of use from it. These three steps turn it into actual improvement.

1Start here

Where does your planning operation actually stand?

Before building on a template, benchmark your planning against 5 dimensions — infrastructure, responsiveness, alignment, data quality, and workflow. Takes 5–8 minutes. Results are instant.

Take the free assessment →5–8 min · 15 questions · Free
2

When does the template stop being enough?

At some point templates hit a ceiling — OTB disconnected from assortment, actuals requiring manual entry, version chaos across buyers and planners. See exactly where the gap is.

RN vs Spreadsheets →10 min read · Full comparison
3

What would a connected system look like for our team?

A 30-minute live walkthrough built around your actual planning workflow — OTB, assortment, and buy planning in one connected system.

Book a walkthrough →30 min · No commitment

Open-to-buy template — common questions

What is open-to-buy (OTB)?

Open-to-buy (OTB) is the dollar amount an apparel brand or retailer has available to spend on new inventory purchases in a given period. It is calculated as: planned sales + planned ending inventory − beginning inventory − already committed receipts. OTB is the financial guardrail that prevents over-buying.

How often should OTB be updated?

Most mid-market apparel brands update OTB weekly or bi-weekly during the active selling season. The key trigger is any meaningful variance in actuals vs plan — whether sales are outperforming or receipts are delayed. A static OTB that is only updated at month-end creates blind spots.

What is the difference between OTB and a merchandise financial plan?

The merchandise financial plan (MFP) is the top-down seasonal financial framework — net sales targets, margin rate goals, and inventory turn objectives by department. OTB is the operational output of the MFP: the dollar amount available to spend on receipts in a specific period. The MFP sets the guardrails; OTB tracks execution against them.

Can this template be used for both planned and actual OTB?

Yes. The Plan vs Actual tab is specifically designed for in-season use. Enter your planned figures at the start of the season, then fill in actuals as they are available. The sheet calculates variance to plan and recalculates your remaining OTB for the rest of the season.

Does the template support multiple departments or categories?

Yes. The Department Drill-Down tab replicates the OTB structure for individual departments and rolls up to the total automatically. The template supports up to 10 departments. For more complex category structures, a connected planning system is more practical.

How does OTB connect to the assortment plan?

The assortment plan should be built within the OTB budget — the total receipt cost of all planned options should not exceed your available OTB. In this template, you connect them manually: take your total OTB from the Monthly Summary tab and use it as the constraint when building option count in your assortment plan. RetailNorthstar connects them automatically.

Related Resources

Ready for OTB that updates itself?

RetailNorthstar calculates OTB from live ERP data and keeps it reconciled with your assortment and buy plans automatically. No weekly data entry.