B&G Distributors: Sales Analysis and Market Performance evaluation of P&G products

A Summer Internship Project Report submitted towards the partial fulfilment of the Master of
Business Administration Degree with Dual Specialization in Contemporary Marketing
Management and Marketing Management

BY
Pallavi Kumari

(ROLL NO: 12024051001168 REGISTRATION NO: 104202405100125)

Under the Guidance of:

Sandip Ram

Prof. Bikash Mandal

Department of Master of Business

Administration

For the Academic Year 2024-2026

Institute of Engineering & Management

Y-12, Salt Lake, Sector-V, Kolkata-700091

Affiliated To:

University of Engineering and Management

University Area, Plot No. III – B/5, New Town, Action

Area – III, Kolkata – 700160
 CERTIFICATE

TO WHOM IT MAY CONCERN

This is to certify that the project report entitled “Sales Analysis and Market Performace

Evaluation of P&G products” on – 31/10/2025, submitted by

Pallavi Kumari (Registration No. 104202405100125 of MBA Roll no.

12024051001168),

of INSTITUTE OF ENGINEERING &MANAGEMENT, in partial fulfilment of requirements for

the award of the degree of Master of Business Administration, is a bona-fide work carried

out under the supervision and guidance of Prof Bikash Mandal during the academic

session of [Link] content of this report has not been submitted to any other

University or Institute for the award of any other degree.

It is further certified that work is entirely original and its performance has been found

to be quite satisfactory.

Prof. Bikash Mandal Prof. Anupam Bhattacharya

Project Guide Principal – Management
Dept. of Management Dept. of Management
Institute of Engineering & Management Institute of Engineering & Management
COMPANY CERTIFICATE TO BE ENCLOSED
 ACKNOWLEDGEMENT

We should like to take this opportunity to extend our gratitude to the following revered

people, without whose immense support, completion of this project wouldn’t have been

possible.

We are sincerely grateful to our Prof Bikash Mondal of the Department of

Management, IEM Kolkata, for his/her constant support, significant insights and
for generating in us a profound interest for this subject that kept us motivated
during the entire duration of this project.

We would also like to express our sincere gratitude to Prof. Dr. Satyajit Chakrabarti
(Director, IEM), Prof. Anupam Bhattacharya (Principal - Management, IEM) and other
faculties of Institute of Engineering & Management, for their assistance and
encouragement.

Last but not the least, we would like to extend our warm regards to our families and
peers who have kept supporting us and always had faith in our work.

Reg. No:104202405100125
Dept. of Management
Institute of Engineering & Management, Kolkata
 TABLE OF CONTENTS

SN Contents Page
No.

1 Introduction 6

2 Company Overview 6

3 Review of Literature 7

4 Methodology 7

5 Analysis and Findings 11

6 Conclusions 14

7 Bibliography 15

8 Appendices 15
[Link]

The Summer Internship Project (SIP) was conducted at B.G. Distributors Pvt. Ltd., a West
Bengal–based distribution company engaged in selling and distributing Procter & Gamble
(P&G) products such as Whisper, Pampers, Ariel, Tide, Gillette, and Oral-B.

The main purpose of the internship was to gain practical exposure in sales operations,
understand how FMCG distribution works, and identify product-wise sales performance in
the market.

The internship gave me firsthand experience in both retail and wholesale sales systems,
including order collection, payment follow-up, dealer coordination, and route planning.

It also helped me analyze how customer preferences, competition, and product perception
affect the sales of different P&G brands at the distributor level.

[Link] Overview

B.G. Distributors Pvt. Ltd. is a well-known FMCG distribution company operating across
West Bengal. The company acts as an authorized distributor for P&G India Ltd. and supplies
various products such as Whisper, Pampers, Ariel, Tide, Gillette, and Oral-B to wholesalers
and retailers.

The company’s operations include:

• Managing product inventory and stock availability.

• Taking and processing retailer/wholesaler orders.

• Ensuring timely delivery and payment collection.

• Maintaining relationships with dealers and retail customers.

Its strength lies in maintaining consistent service quality and building strong trust among
retailers by ensuring continuous product supply and fair pricing.

[Link] of Literature
The FMCG sector is one of India’s fastest-growing industries, where
distribution and retail sales play a crucial role in brand success.
According to marketing literature, product performance in the market
depends on factors like pricing, visibility, consumer perception, and
distribution efficiency.

P&G, as a leading multinational FMCG company, relies heavily on an

effective distributor network to reach its consumers. Studies show that
brands like Ariel, Whisper, and Pampers perform strongly due to
consistent product quality and strong promotional campaigns, whereas
detergent brands like Tide face challenges due to stiff competition and
changing consumer preferences.

The literature also highlights that field sales feedback and retailer
engagement are key elements in improving product sales performance.

[Link]

The methodology adopted for this project was primarily observational

and field-based, designed to integrate practical exposure with analytical
assessment. The objective was to understand market performance,
retailer behavior, and product competitiveness through both primary
and secondary data collection methods. The insights derived from the
field were further validated and analyzed using structured analytical
tools.

1. Primary Data Collection

Primary data collection constituted the core of this study, providing
firsthand information directly from the market environment. It involved
interaction with retailers, wholesalers, and consumers to obtain practical
insights into product demand, brand perception, and sales performance.

 Visits to Retail and Wholesale Outlets:

Multiple visits were conducted across various retail stores,
wholesalers, and distribution channels within the assigned
territory. These visits provided an opportunity to observe product
display, stock levels, customer flow, and overall in-store
 dynamics. Observations were recorded systematically to identify
patterns in product placement and consumer engagement.

 Order Collection and Retailer Interactions:

Orders were collected from retail outlets during visits, facilitating
the assessment of product movement and replenishment cycles.
Informal yet structured discussions were held with shop owners
and retail managers to gather qualitative feedback regarding
product quality, delivery efficiency, promotional schemes, and
sales support. This interaction helped in identifying operational
challenges and retailer expectations.

 Observation of Consumer Behavior:

Customer interactions within stores were observed to understand
buying patterns, price sensitivity, and brand loyalty. These
observations provided valuable insights into consumer preferences
and factors influencing their purchase decisions, such as
promotional offers, packaging appeal, and product visibility.

 Retailer Expectations and Feedback Documentation:

Retailers’ views regarding margins, discounts, schemes, and
product demand were documented and analyzed. Their
expectations were crucial in identifying the gap between company
policies and ground-level realities. This information formed the
basis for improving retail engagement and strengthening
distributor–retailer relationships.

2. Secondary Data Collection

Secondary data served as a supportive framework for validating primary
findings and ensuring data reliability. The secondary research involved
reviewing company documents, published materials, and credible online
resources to understand historical sales trends and competitive
positioning.

 Company Records and Internal Reports:

Sales records, invoices, dispatch summaries, and monthly sales
performance reports were examined to assess product-wise and
region-wise sales contributions. These documents provided
 quantitative backing for analyzing sales fluctuations and
identifying growth patterns.

 Market and Competitor Research:

Data regarding major competitors—particularly for products such
as Whisper, Pampers, Ariel, and Tide—were collected through
online market reports, store observations, and trade publications.
Competitor pricing strategies, promotional activities, and product
availability were analyzed to understand relative market
performance.

 Review of Literature and Industry Reports:

Secondary data also included references from online articles,
company annual reports, and industry analyses published by
market research firms. This helped in establishing a broader
understanding of FMCG market trends, customer expectations,
and evolving distribution models in India.

3. Analytical Tools and Techniques Used

To transform the collected data into meaningful insights, both
quantitative and qualitative analysis techniques were employed. The
following tools and methods were utilized to ensure a structured
interpretation of findings:

 Product-wise Sales Comparison:

Sales data were analyzed for key products—Whisper, Pampers,
Ariel, and Tide—to evaluate their individual contributions to
total revenue, demand fluctuations, and performance across
different retail segments. Comparative graphs and tables were
used to highlight product dominance and areas requiring
improvement.

 ABC Analysis (Inventory Classification):

The ABC analysis technique was applied to classify products
based on their sales contribution and turnover rate:
o Category A: High-value, fast-moving products generating
the majority of revenue.
o Category B: Moderate-value products contributing to
stable sales.
 o Category C: Low-value, slow-moving items requiring
sales support or promotional focus.
This classification helped prioritize inventory management
and sales efforts towards high-impact products.

 Retailer Feedback and Trend Analysis:

Qualitative data from retailer interviews and field observations
were summarized and categorized into themes such as pricing
concerns, promotional preferences, and demand cycles. Trend
analysis was then performed to detect recurring patterns and
identify actionable areas for improvement.

4. Summary of Methodological Approach

The methodological framework ensured a comprehensive, 360-degree

view of the market by combining field observations with analytical
validation. The integration of primary and secondary data enhanced the
accuracy of the findings, while the use of analytical tools facilitated
evidence-based decision-making. This systematic approach ensured that
the conclusions and recommendations derived from the study were both
practical and academically robust.

4.7 Limitations of the Methodology

While the study employed a structured methodology and aimed to maintain accuracy through
both primary and secondary data, certain limitations were encountered during the research
process. These limitations, though not significant enough to undermine the validity of
findings, are important to acknowledge for contextual understanding.

● Limited Geographic Coverage:

The study was confined to specific retail and wholesale outlets within a defined area.
Hence, the results may not fully represent variations in other regions where customer
behavior, competition intensity, and sales practices might differ.

● Time Constraints:
The internship period was relatively short, which restricted the number of visits and
depth of interaction with retailers and consumers. Extended observation over a longer
duration could have provided more comprehensive insights into seasonal sales
patterns and promotional impacts.
 ● Sample Size and Data Availability:
The primary data was collected from a limited number of retailers and wholesalers
due to accessibility and time limitations. Similarly, not all company records were fully
available for review, particularly confidential internal reports.

● Respondent Bias:
Some retailers and customers may have provided feedback influenced by personal
opinions, brand loyalty, or expectations from the company, leading to potential
response bias in qualitative data.

● Market Dynamics and External Factors:

Market conditions, such as price fluctuations, competitor activities, and supply chain
disruptions during the study period, may have affected the sales performance and
observations recorded. These factors were beyond the researcher’s control.

Conclusion

The methodology adopted provides a detailed, structured, and policy-aligned lens into B&G
distributor’s Sales and Marketing Performance analysis of P&G products.

[Link] & Findings

This section presents the outcomes derived from both field observations
and data analysis conducted during the internship. The findings are
based on primary interactions with retailers and wholesalers, supported
by secondary data obtained from company records and market insights.
The analysis focuses on product performance, sales trends, and
distribution dynamics across different FMCG categories handled by the
company

Interpretation of Product Performance

 Whisper:
Whisper emerged as the strongest-performing product,
characterized by continuous demand and a positive sales cycle.
Retailers emphasized its strong brand reputation, high customer
 trust, and fast inventory turnover. The product also benefits from
effective advertising and consistent availability, reinforcing its
dominance in the personal hygiene segment.

 Pampers:
Pampers recorded high acceptance, particularly in baby-care and
pharmacy outlets. Retailers highlighted its reliability, consistent
demand, and growing consumer base among young parents. The
brand’s strong image and perceived safety factor contribute to its
stable sales performance.

 Ariel:
Ariel demonstrated moderate to high performance, driven by its
premium market positioning and perception of superior cleaning
quality. It appeals mainly to middle- and upper-income segments.
However, higher pricing limits its penetration among price-
sensitive customers, particularly in rural or semi-urban markets.

 Tide:
Tide showed a noticeable decline in performance compared to its
competitors. Retailers reported slower movement and increasing
customer preference for Surf Excel and Wheel, which are either
perceived as better value or more visible through promotions. The
lack of active marketing initiatives and price differentiation has
contributed to Tide’s lower demand.

 Gillette/Oral-B:
Products under the Gillette and Oral-B categories performed
moderately well but remain niche due to their category-specific
appeal. They perform consistently in urban markets where
consumers prioritize quality and brand trust but have limited
penetration in smaller retail outlets.

2. Major Insights and Key Learnings

Based on the overall analysis and field interactions, several key insights
were identified:
  High Performers:
Whisper and Pampers are the top-selling products across retail
channels, consistently delivering strong sales and profitability.
Their high consumer trust, brand loyalty, and effective visibility
contribute significantly to their success.

 Premium Product Impact:

Ariel’s strong performance in premium markets reflects the
effectiveness of brand positioning strategies. Its modern packaging
and perceived quality differentiate it from mass-market
competitors.

 Declining Performance of Tide:

Tide is gradually losing its competitive edge due to aggressive
marketing by rival brands such as Surf Excel and Wheel. Retailers
indicated a lack of new promotional campaigns and limited
customer engagement initiatives, leading to declining shelf
movement.

 Retailer Preferences:
Retailers tend to favor products with high rotation rates,
consistent consumer demand, and better profit margins. They
also value brands that provide sales support materials, regular
stock replenishment, and attractive trade schemes.

 Distribution and Relationship Factors:

The frequency of delivery visits and the strength of retailer–
company relationships were found to have a direct correlation
with order volume. Retailers who received regular communication
and supply support placed larger and more consistent orders.

3. Retail vs. Wholesale Channel Analysis

A comparative evaluation between retail and wholesale sales channels
revealed distinct dynamics influencing sales growth and product
movement.

 Retail Sales:
Retail performance is primarily influenced by product visibility,
brand recall, and direct customer interaction. Impulse buying
 behavior and in-store promotions play a crucial role. Retailers
emphasized that shelf placement, attractive packaging, and word-
of-mouth recommendations significantly affect sales.

 Wholesale Sales:
Wholesale transactions are volume-driven and depend more on
pricing, dealer incentives, and credit terms rather than brand
visibility. Wholesalers tend to prioritize fast-moving, bulk-demand
products to maximize turnover and minimize inventory costs.
 Channel Coordination:
Both sales channels are interdependent. Retail outlets rely on
wholesalers for stock replenishment, while wholesalers depend on
retailer demand for consistent business flow. Effective
coordination between both ensures balanced market coverage
and supply chain stability.

4. Summary of Findings

Overall, the analysis highlighted that product success in the FMCG

sector depends not only on brand strength and quality but also on
retailer engagement, distribution efficiency, and marketing visibility.
Products like Whisper and Pampers thrive due to strong branding and
consumer trust, while others like Tide demonstrate the consequences of
weakened promotional presence and intensified competition.
Strengthening retailer relationships, optimizing stock rotation, and
enhancing promotional efforts are key to sustaining growth and
improving market share.

6. Conclusion

The internship at B.G. Distributors Pvt. Ltd. gave me an in-depth understanding of how
FMCG sales and distribution systems operate.

I learned practical aspects such as order booking, payment collection, negotiation,

customer communication, and territory management.

Through product analysis, I found that P&G brands like Whisper and Pampers dominate
the market, while Tide faces challenges due to competition.

The project helped me realize how small improvements in promotion, supply chain, and
retailer incentives can make a big difference in sales outcomes.
Overall, this SIP enhanced my knowledge of marketing strategy, product positioning, and
distribution planning, which will help me in future roles in marketing and sales
management.

7. Bibliography

1. P&G Annual Report (2024)

2. Economic Times – FMCG Industry Insights

3. Philip Kotler, Marketing Management

4. Internal Data from B.G. Distributors Pvt. Ltd.

5. Retailer Feedback during Internship

8. Appendices

A. Sample Retailer Feedback Questionnaire

B. Product-wise Sales Comparison Table

C. Field Visit Photographs

D. Sample Order Sheet / Invoice Copy