01
What commitment is the institutional total being asked to represent?
This proposed workshop examines an ₹8.4 crore institutional request book containing ₹2.1 crore of cancellable reservations and a ₹6.3 crore firm portion. Participants consider how the same total can describe interest while being an incomplete basis for a purchasing decision. The case retains Mira's approval responsibility and ₹46 lakh freight and markdown remediation, without inventing a revenue restatement or loss of every reservation. Participants prepare a concise account that preserves the conditions relevant to the resource choice. The intended learning is to make uncertainty available to the decision-maker rather than hide it inside an attractive aggregate. Qualified owners retain actual contract and accounting judgements. All arrangements are fictional. A final discussion examines why acknowledging uncertainty is compatible with a deliberate commercial commitment and why a clearer report alone does not establish a measured financial benefit. The session is proposed learning material, not an actual booking or advice on a real institutional transaction.