Examlex
Irrelevant cash flows are:
Low Prices
The condition of goods or services being offered for sale at a reduced or comparatively lower cost.
Low Margins
Refers to a small difference between the cost to produce and sell a product and the price at which it is sold, indicating lower profitability.
Retail Life Cycle
The progression of stages a retail business goes through from introduction to growth, maturity, and decline.
Growth And Decline
Refers to the phases of the business cycle or product life cycle where an entity or product experiences expansion in business activity or market share, and contraction or reduction respectively.
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