Linking Operations and Accounting in an Emerging Import-Export Business: An Illustrative Case Study of Imexshwetej Global LLP, Pune

Small trading firms in India grow in a market that rewards speed, yet many of them run their operations and their accounts as two separate worlds. This paper looks at how the operational and accounting sides of a young import-export business depend on each other, using Imexshwetej Global LLP as the case. The firm is a Pune-based trading LLP, established on 25 September 2025, that deals in health and wellness products, agricultural products, food staples, spices, seafood, edible oil and dairy. The study draws on an on-the-job training (OJT) placement during April to July 2026, in which the researcher observed the order-to-payment cycle, studied trade and accounting documents, and organised what was seen into measurable indicators. Because company accounts are confidential, the quantitative part of the paper uses a clearly labelled illustrative dataset: monthly financials from October 2025 to July 2026 (combined revenue of ₹141.3 lakh) and a sample of 60 transactions (24 imports and 36 exports) for May to July 2026. Within this dataset, 54 of 60 transactions (90.0%) were completed on time, half of the six delays traced back to documentation or packing clarification, 95.0% of transactions carried complete supporting documents, and 46.4% of the closing receivable balance of ₹4.20 lakh was older than 30 days. Product-level analysis showed that revenue share and margin do not move together: health and wellness products earned a contribution margin of 29.8%, against 19.6% for edible oil. The paper concludes that early document checks, ageing-based receivable follow-up and product-wise margin tracking are low-cost controls that suit emerging trading firms. It also stresses that the figures demonstrate an analytical method and are not certified company results. Keywords: Import-Export, Operations Management, Accounting Controls, Working Capital, Receivables, Trade Documentation, Pune