Sales forecasting is the process of predicting future sales using historical data, market analysis, and understanding of consumer behavior. It plays a vital role in the strategic planning of a company, helping businesses manage inventory, allocate resources, and set realistic sales targets. Accurate sales forecasting enables companies to make informed decisions regarding pricing, promotions, production levels, and expansion strategies, all of which can lead to enhanced profitability and growth. One common method of sales forecasting is the qualitative method, which relies on subjective judgment, insights, and intuition rather than on historical data or statistical models. This approach is typically used in the absence of past data, especially for new products or markets. The two most common qualitative techniques are the Delphi method and sales force composite. In the Delphi method, experts or a panel of industry specialists are asked for their opinions on sales trends and future market conditions. These experts provide their individual forecasts, which are then compiled and shared with the group to encourage further analysis and refinement. This iterative process helps in reaching a consensus forecast. The