Additional Revenue Research Articles

A review of sugar-sweetened beverages taxation in Saudi Arabia and United Arab Emirates

Background: The World Health Organization recommends taxes on sugar-sweetened beverages (SSBs) as part of costeffective interventions to prevent diet-related noncommunicable diseases. Aim: To analyse the adoption and implementation of SSBs taxation in Saudi Arabia and United Arab Emirates and its impact on obesity rates. Methods: Using a semi-structured questionnaire, we collected information on progress with implementation of SSBs taxes in Saudi Arabia and United Arab Emirates between January 2015 and December 2023. We searched literature published in Arabic and English on the subject and used the WHO acceleration scenario modelling tool to forecast the potential impact of SSBs on overweight and obesity in the 2 countries over the same period. Results: Both countries implemented SSBs taxation consistently between 2015 and 2023, generating additional revenue and reducing obesity rates. The acceleration scenario estimates showed that SBB taxation could reduce overweight prevalence among children and adolescents (aged 5–19 years) from 38.2% in 2020 to 34.4% in 2030 in Saudi Arabia and from 37.0% to 34.6% in United Arab Emirates, and could reduce obesity rate by approximately 12.7% in Saudi Arabia and 9.5% in United Arab Emirates in the same period. Conclusion: This review provides further evidence that SSBs taxes can be effective in reducing sugar consumption, thereby reducing overweight and obesity rates. However, to effectively combat obesity and overweight among children and adolescents, taxation policies must be implemented alongside other strategies, including public health campaigns to increase awareness about the health risks associated with excessive sugar consumption.

Integrating Six Sigma Principles towards Multi-Objective Production Planning for Enhanced Quality in the Al Kharj Manufacturing Sector

Effective production planning and creating high-quality items are two of the most critical factors in establishing long-term success in the manufacturing business. This study presents Goal Programming (GP), a Multi-Objective Optimization technique for decision-making issues, incorporating Six Sigma concepts to tackle the industrial sector's complex production planning problems. The aim is to provide a systematic framework for decision-making, ensuring a comprehensive approach to quality engineering in manufacturing processes. The current study entails considerable practical implications regarding the fridge industry in specific practical ways. Production planning was enhanced by evaluating market demand, manufacturing costs, and sales data using LINGO. Deploying Six Sigma to find the limits on demand, helped reduce production costs while making additional revenue from sales. Sensitivity analysis revealed that by the following year, the firm is expected to have decreased manufacturing costs by 13.13% to minimize expenses, while it is also anticipated to have reduced sales by 1.12% to maximize revenue. The GP technique demonstrated that the Al Kharj fridge industry could optimize sales revenue and costs. The suggestions provided based on these findings are actionable and have the potential to be effectively implemented in the industrial sector.

Method for Recycling Lithium-Ion Batteries with the Extraction of Valuable Components

Introduction. Due to the increasing demand for lithium-ion batteries, it has become a pressing issue to find an environmentally friendly and safe way to dispose of old batteries. The life cycle of these batteries is shorter than that of the equipment they power, which leads to a growing amount of waste. This waste poses a serious problem for disposal and can have harmful effects on the environment. At the same time, recycling spent lithium-ion batteries offers a solution. By extracting valuable components we can return these components to the production process and create a closed-loop system. In this regard, the aim of this study is to investigate the methods of recycling lithium-ion batteries and to analyze the proposed method for their disposal, which involves extracting valuable components such as Li2CO3, while introducing the principles of a closed-loop economy into the production process.Materials and Methods. The methods of systematizing scientific literature on lithium-ion battery recycling were used. The “Mpr_Dipl” software was used to select the most promising method, which includes direct decision-making, paired comparison, and weighted sum methods. A technological process for lithium-ion batteries processing was developed using the COMPASS-3D software.Results. As a result of the analysis, the advantages and disadvantages of each lithium-ion recycling method were highlighted. A hydrochemical method was selected using the multi-criteria decision-making method. A five-stage process for lithium ion battery processing with lithium carbonate extraction was developed, including grinding, separation, filtration, precipitation, and wet Li2CO3 capture. The material balance for the developed method was calculated.Discussion and Conclusion. The developed recycling system ensures safe recycling of used lithium-ion batteries with minimal negative environmental impact and maximum recovery of valuable components. These results can be used to optimize the recycling process and maximize the extraction of valuable materials from spent lithium-ion batteries for further sale as lithium carbonate, thereby generating additional revenue

Increasing Efficiency in Furniture Remanufacturing with AHP and the SECI Model

This article proposes the application of the AHP method in an office furniture remanufacturing company, with the aim of optimizing knowledge retention and management. In particular, it seeks to establish the optimal retrieval route for returned products. To this end, a bibliographic analysis was first carried out, which revealed the scarcity of previous studies on the subject, thus validating the relevance of this work. Subsequently, a practical application of the AHP method was carried out to define the weighting matrix of the evaluation criteria, applied to three specific pieces of furniture, which confirmed the effectiveness of the tool. In a complementary manner, Nonaka and Takeuchi’s SECI model of knowledge management was used, guaranteeing the continuous updating of the matrices and the adequate retention of knowledge in the company. This methodology will increase the volume of remanufactured products and improve operating margins. By reaping both the economic and environmental benefits of this practice, the company will be able to reduce costs, generate additional revenue, improve its corporate image, and build customer loyalty. At the same time, this study promotes the sustainability and sustainable development of this practice within the company and, by extension, in the broader office furniture manufacturing industry. It can serve as a reference for other companies in this sector across different countries.

Influence of complex additives on growth, development and reproduction ability of replacement heifers

Recently, the use of various biologically active substances, feed products and feed additives including functional additives, in rearing replacement heifers has been carried out on many dairy cattle breeding complexes and dairy farms. The purpose of the work was to study the eff ect of using complex functional additives Rumenfi t 50 and Rumenfi t 100 in starter compound feeds, used in feeding rations for replacement heifers aged 2 to 6 months, on the growth, development, conformation parameters during the rearing period and reproductive ability of animals. The work was carried out on the basis at the dairy complex Ilkhan LLC in the Cheremshansky district of the Republic of Tatarstan on replacement heifers of Holstein breed. The studies have shown that when rearing replacement heifers up to 6 months of age, the use of complex functional additives Rumenfit 100 and Rumenfit 50 in starter compound feed recipes had positive influence on their growth rate and blood biochemical parameters during the rearing period, and increased the reproductive abilities of replacement heifers. A higher level of profitability when rearing heifers up to 6 months of age (21.4 %) was obtained in the group of heifers receiving the complex additive Rumenfi t 100, which exceeded the profi tability level in the control group by 8.0 abs.% and in the group receiving Rumenfi t 50 by 0.9 abs.%. The highest additional revenue from the “conditional” sale of milk was received from fi rst-calf heifers receiving the complex additive Rumenfi t 100, which was higher by 10,391.04 rubles than the indicator of herdmates which received the Rumenfit 50 additive. When included in the composition of compound feed for replacement heifers during the rearing period, preference should be given to the Rumenfit 100 additive, the use of which has shown higher results.

Climate and health: a path to strategic co-financing?

Leveraging the co-benefits of investments in health and climate can be best achieved by moving away from isolated financing approaches and adopting co-financing strategies, which aim to improve the outcomes of both sectors. We propose a framework for studying co-financing for health and climate that considers the degree of integration between sector funding, and whether arrangements are 'passive', when cross-sectoral goals are indirectly affected, or 'strategic', when they are pre-emptively supported to build resilience and sustainability. We conducted a rigorous, evidence-focused review to describe co-financing mechanisms according to a framework, including the context in which they have been employed, and to identify enablers and barriers to implementation. We searched the international literature using Pubmed and Web of Science from 2013 to 2023, the websites of key health and climate agencies for grey literature and consulted with stakeholders. Our review underscores the significant impact of climate change and related hazards on government, health insurance and household health-related costs. Current evidence primarily addresses passive co-financing, reflecting the financial consequences of inaction. Strategic co-financing is under explored, as are integrative co-financing models demanding cross-sectoral coordination. Current instances of strategic co-financing lack sufficient funding to demonstrate their effectiveness. Climate finance, an under used resource for health, holds potential to generate additional revenue for health. Realizing these advantages necessitates co-benefit monitoring to align health, climate mitigation and adaptation goals, alongside stronger advocacy for the economic and environmental benefits of health investments. Strategic co-financing arrangements are vital at all system levels, demanding increased cross-sectoral collaboration, additional funding and skills for climate integration within health sector plans and budgets, and mainstreaming health into climate adaptation and mitigation plans. Supporting persistent health needs post-disasters, promoting adaptive social protection for health and climate risks, and disseminating best practices within and among countries are crucial, supported by robust evaluations to enhance progress.

A Welfare Analysis of Tax Audits Across the Income Distribution

Abstract We estimate the returns to IRS audits of taxpayers across the income distribution. We find an additional ${\$}$1 spent auditing taxpayers above the 90th income percentile yields more than ${\$}$12 in revenue, while audits of below-median income taxpayers yield ${\$}$5. We construct our estimates by drawing from comprehensive internal accounting information and audit-level enforcement logs. We begin by estimating the average initial return to all audits of US taxpayers filing in tax years 2010–2014. On average, ${\$}$1 in audit spending initially raises ${\$}$2.17 in revenue. Audits of high-income taxpayers are more costly, but the additional revenue raised more than offsets the costs. Audits of the 99–99.9th percentile have a 3.2:1 initial return; audits of the top 0.1% return 6.3:1. We then exploit the 40% audit reduction between tax years 2010 and 2014 to examine the returns to marginal audits. We find they exceed the returns to average audits. Revenues remain relatively unchanged but marginal costs fall below average costs due to economies of scale. Next, we use randomly selected audits to examine the impact of an initial audit on future revenue. This individual deterrence effect produces at least three times more revenue than the initial audit. Deterrence effects are relatively consistent across the income distribution. This results in the 12:1 return above the 90th percentile. We conclude by estimating the welfare consequences of audits using the MVPF framework and comparing audits to other revenue-raising policies. We find that audits raise revenue at lower welfare cost.

Production of Hydrogen from Biomass with Negative CO2 Emissions Using a Commercial-Scale Fluidized Bed Gasifier

Biomass gasification, as a thermochemical method, has attracted interest due to the growing popularity of biofuel production using syngas or pure hydrogen. Additionally, this hydrogen production method, when integrated with CO2 capture, may have negative CO2 emissions, which makes this process competitive with electrolysis and coal gasification. This article presents the results of process and economic analyses of a hydrogen production system integrated with a commercial, fluidized-bed solid fuel gasification reactor (SES technology—Synthesis Energy Systems). With the use of a single gasification unit with a capacity of 60 t/h of raw biomass, the system produces between 72.5 and 78.4 t/d of hydrogen depending on the configuration considered. Additionally, assuming the CO2 emission neutrality of biomass processing, the application of CO2 capture leads to negative CO2 emissions. This allows for obtaining additional revenue from the sale of CO2 emission allowances, which can significantly reduce the costs of hydrogen production. In this analysis, the breakthrough price for CO2 emissions, above which the hydrogen production costs are negative, is USD 240/t CO2.

PRAKTIK JUAL BELI BIBIT LELE DENGAN SISTEM TAKARAN PERSPEKTIF HUKUM ISLAM DAN HUKUM POSITIF

The growing public interest in catfish farming has resulted in an increased demand for catfish fingerlings. This trend has led many individuals to engage in the trade of catfish fingerlings, either as a primary source of income through the establishment of fisheries groups or as a supplementary means of generating additional revenue. This study aims to investigate the implementation of the catfish fingerling trading system based on volume measurement from the perspectives of Islamic law and positive law. Utilizing a qualitative research approach, primary data were collected through interviews and documentation. The primary data sources include informants from fisheries business groups and individuals involved in the trade of catfish fingerlings using the volume-based measurement system. The findings reveal that the volume measurement system is employed to simplify the calculation process, although the initial reference measurement is not consistently aligned with subsequent measurements. Nonetheless, both parties agree to add an additional volume as compensation for potential mortality of the fingerlings. From the perspective of Islamic law, the catfish fingerling trading practices in Gunung Sembung Village, Pegaden Subdistrict, Subang Regency, fulfill the essential elements and conditions required for lawful transactions under Islamic law and are deemed valid according to positive law, as they conform to existing legal regulations.

Two‐Way Option Contracts That Facilitate Adaptive Water Reallocation in the Western United States

AbstractMany water markets in the western United States (U.S.) have the ability to reallocate water temporarily during drought, often as short‐term water rights leases from lower value irrigated activities to higher value urban uses. Regulatory approval of water transfers, however, typically takes time and involves high transaction costs that arise from technical and legal analyses, discouraging short‐term leasing. This leads municipalities to protect against drought‐related shortfalls by purchasing large volumes of infrequently used permanent water rights. High transaction costs also result in municipal water rights rarely being leased back to irrigators in wet or normal years, reducing agricultural productivity. This research explores the development of a multi‐year two‐way option (TWO) contract that facilitates leasing from agricultural‐to‐urban users during drought and leasing from urban‐to agricultural users during wet periods. The modeling framework developed to assess performance of the TWO contracts includes consideration of the hydrologic, engineered, and institutional systems governing the South Platte River Basin in Colorado where there is growing competition for water between municipalities (e.g., the city of Boulder) and irrigators. The modeling framework is built around StateMod, a network‐based water allocation model used by state regulators to evaluate water rights allocations and potential rights transfers. Results suggest that the TWO contracts could allow municipalities to maintain supply reliability with significantly reduced rights holdings at lower cost, while increasing agricultural productivity in wet and normal years. Additionally, the TWO contracts provide irrigators with additional revenues via net payments of option fees from municipalities.

External voltage promoting electro-fermentation of propionate wastewater in high concentration

The performance of anaerobic digestion (AD) could be destabilized by the accumulation of intermediate metabolites at high concentrations. Emerging electro-fermentation provides a new and suitable way to address the decomposition of intermediate metabolites in AD. This study aims to examine the effect of applied voltages on propionate degradation at high concentrations (5−20 g/L) in an electro-fermentation system. Compared with the control, the experimental group with an applied voltage of 1.2 V exhibited a 45% increase in methane peak production rate and a 20% rise in methane yield. Simultaneously, the degradation rate of propionate in the experimental group was also accelerated compared to the control group. In the experimental group with an applied voltage of 1.2 V, the abundance of Syntrophobacter increased to 6−7%, representing an increase of 2.3−6.1 times higher than the control. The applied voltage facilitated the formation of electroactive biofilms, which exhibited high electrochemical activity. This study not only provides a new approach for conventional wastewater treatment but also generates additional revenue from biogas production.

Trying to find a balance: Energy excise duties in the context of climate targets, energy shocks, and redistributive goals

This study examines the implementation of an environmental tax reform in Italy, focusing on changes in excise duties on petrol, diesel and electricity. The reform is in line with the revised European Energy Tax Directive and aims to support European climate objectives. The main motivation of this research is to show how the additional revenues generated by the environmental reform can be used to mitigate its regressive impact on low-income households through cash transfers. The analysis uses a microsimulation model based on data from the Household Budget Survey. The environmental reform combined with the cash transfer is implemented for 2019 and 2022, this latter being a year significantly affected by the energy crisis. The results confirm the inherent regressivity of the environmental tax reform when considered in isolation, but they also reveal significant positive redistributive effects achieved by paying monetary transfers to households in the lowest three income deciles. In this case, the reform enhances redistributive outcomes that remain effective even when the structure of the transfers is modified. The paper also highlights the limited redistributive impact of the 2022 excise tax cuts on fuel, which aimed to address the regressive effects of the energy shock. Again, a targeted cash transfer would have been more effective for low-income households.

Stocking Hatchery-Produced Mola (<i>Amblypharyngodon mola</i>) Seed in Carp Polyculture Ponds: A Performance Assessment in Odisha, India

Small indigenous fish species (SIS) such as mola (Amblypharyngodon mola) regarded as natural ‘superfoods,’ due to their high nutrient content, offer a promising avenue for addressing the nutritional deficiencies in India. Over the past decade, integrating mola into conventional carp polyculture systems has emerged as a promising nutrition-sensitive innovation, significantly enhancing micronutrient intake, particularly for women and children. However, the lack of hatchery-reared mola seed has hindered the sustainability of this approach. Recently, this bottleneck was addressed by developing a hatchery-based mass seed production protocol for mola, which was introduced into carp farming systems on a pilot basis. This study evaluates the performance of hatchery-produced mola seed inhomestead carp polyculture ponds in Odisha, India by using a field survey. Of the surveyed farmers, 24% purchased mola spawn, while 76% opted for mola fry. The average pond size of surveyed farmers was 0.32 ha with an average culture duration of 9months. Farmers stocked mola spawn at an average density of 283,583/ha and fry at 22,190/ha. Results showed that 93% of farmers achieved successful mola production, with an average mola yield of 194 kg/ha and total production of 2831 kg/ha. Molacontributed an average of 9% to the total fish production reaching a maximum contribution of up to 26%. The mola fish contributed significantly to the household in terms of additional revenue. Household consumption averaged 14 kg of mola per year, with a per capita consumption of 3 kg. Increasing pond size and optimizing stocking density emerge as critical factors positively impacting mola production and income. Overall, this study demonstrates the potential of hatchery-produced mola seed in promoting nutrition-sensitive aquacul-ture in Odisha, offering valuable insights for its scaling up.

The Imported Challenge: Economic Impact of Fresh Fruit and Vegetable Imports on U.S. Producers

Abstract Domestic fruit and vegetable producers contend that rising imports during seasonal harvesting windows have negatively impacted domestic prices and revenue. This study simulates producers’ revenue with the removal of above-average imports as defined by the U.S. International Trade Commission. Results indicate significant additional revenues to domestic producers in the simulated scenario. Also, additional revenues to producers by state and season show substantial heterogeneity with robustness checks revealing similar patterns. Options such as risk management and technological improvements are needed to enhance the competitiveness of U.S. fresh produce industries instead of limiting imports in the absence of illegal dumping.

Inflation in Germany: Energy Prices, Profit Shares, and Market Power in Different Sectors

Countries all over the world experienced exceptional inflation rates since 2021 as a consequence of global supply chain disruptions, a post-Covid-19 demand shock, and rising energy costs after the Russian Federation’s invasion in Ukraine. Germany is one particularly relevant example, given that the European Union’s strongest economy has high anti-inflation sentiments and employs relatively tight fiscal policy but nevertheless suffered the longest from those shocks. This study examines price developments – broken down by various sectors – in Germany and how the additional revenues from these price increases were distributed between capital and labor. Results suggest that the high levels of inflation in 2021-2023 in Germany cannot be explained by the substantial rises in energy prices alone. The analysis of deflators for gross value added indicates that the price increases were heterogeneous across economic sectors with particularly high levels in agriculture, construction, energy supply, as well as services in trade, transport, and hospitality. Profits accounted for 57.6% of nominal gross value added in the most inflation-intensive sectors. This is 32% above the average of the other sectors, indicating that most of the inflation was associated with company profits in the high inflation sectors. The inflation consequently benefited capital owners at the expense of workers who suffered from increased prices without receiving sufficient compensation through higher wages. In terms of policy implications, there is no evidence of a wage-price spiral, but clear evidence that the key contributors of inflation were increased energy prices and corporate profits.

Additional revenues estimation in a market-based redispatch: An opportunity for flexibility

The technical constraints in the transmission networks are exerting significant strain on the functioning of electricity markets as the share of variable renewable energy sources is increasing. To manage this issue, the transition to a nodal pricing market has been proposed in the literature. Given that the current structure of the European Union electricity market corresponds to a zonal pricing, the transition to nodal pricing would imply fundamental changes in its market structure. In order to avoid the latter, this study develops a method to identify locational price signals in a decentralized market with zonal pricing and subsequent market-based redispatch. To this end, first, nodes with structural technical constraints are identified –using energy programmes–. Then, the additional revenues of physical units located at these nodes are estimated –using electricity prices–. Finally, this strategic information will guide the development of flexibility solutions –manageable generation capacity and demand response– in these geographic locations, mimicking the main advantage of nodal pricing. Our methodology has been empirically tested on the Spanish power system, using hourly data from the System Operator and Market Operator for four full years, from 2019 to 2022. The results show a higher and constant economic revenue in certain nodes of this system –upward redispatch price is 74.90% higher than day-ahead market price–. Thus, this method can be used by market participants to evaluate publicly available data from a decentralized market with zonal pricing and subsequent market-based redispatch, and obtain essential information to make the best investment decisions.

Enhancing biogas production from vinasse through optimizing hydraulic retention time and added load using the response surface methodology

Vinasse, a byproduct of ethanol production from sugarcane, is a rich organic matter and poses environmental challenges due to its high pollutant content. Effective biomethane production from vinasse can mitigate its environmental impact by converting organic matter into a useful energy source while reducing its pollutant load. The biomethane production by anaerobic digestion (AD) process of the vinasse byproduct was examined on a laboratory scale. In this regard, several loads from 0.5 to 7 g VS/L were investigated to assess AD performance and methane production. This study investigated how two separate factors, namely the load and hydraulic retention time (HRT), affect both cumulative methane production (CMP) and methane yield (YCH4). This investigation utilized a response surface methodology known as the central composite design (RSM-CCD). Statistical analysis of variance (ANOVA) was employed to evaluate the effectiveness of the model generated. Thus, the model's fit, YCH4 has a maximum R2 value of 0.9759. The results revealed an astounding level of agreement between the experimental data and the proposed model. The RSM results revealed maximum CMP and YCH4 values of 409.82 ml and 178.95 ml/g VS respectively, obtained for optimum load values of 2.17 g VS/L and HRT of 15 h. The results emphasize the environmental and economic significance of AD, providing a sustainable waste management solution that helps reduce greenhouse gas emissions and organic pollution. Additionally, it generates valuable biogas and biofertilizers, presenting economic opportunities through renewable energy production and resource recovery. This approach not only alleviates the environmental burden of vinasse but also enhances the economic viability of ethanol production by creating additional revenue streams.

Совершенствование налоговой системы России в 2024 году: межстрановые сравнения и региональная проекция

The article discusses the additional adjustment of the tax system carried out in the Russian Federation in 2024, primarily in terms of changes in the rates of corporate income tax and personal income tax. Based on the analysis, a conclusion is made about the comparability of the levels of these taxes in Russia and in some countries of the Organization for Economic Cooperation and Development. It is shown that the centralization of additional revenues arising from the ongoing improvement of the tax system is more effective than the potential redistribution of these revenues to regional budgets due to the high concentration of corporate income tax and personal income tax in the wealthiest regions of Russia.

Optimal Sizing and Economic Analysis of Community Battery Systems Considering Sensitivity and Uncertainty Factors

Efficient sizing and economic analysis of community battery systems is crucial for enhancing energy efficiency and sustainability in rooftop PV panel-rich communities. This paper proposes a comprehensive model that integrates key technical and economic factors to optimize the size and operation of the prosumer-owned battery, maximizing the financial returns over the life span of the battery. Sensitivity and uncertainty analyses were also conducted on a number of factors that are constantly changing over the years such as per-unit cost of the battery and interest rate. Monte Carlo simulations were utilized to replicate the unpredictable PV generations and the volatility of house load demands. The developed model is evaluated under three scenarios: a shared community battery for all houses, individual batteries for each house, and a combined system with an additional large load. Particle Swarm Optimization (PSO) is utilized to maximize the formulated objective function subject to the considered constraints. The findings indicate that integrating community batteries offered a substantial economic advantage compared to individual home batteries. The additional revenue stream of incorporating larger consumers looking to reduce their carbon footprint (e.g., commercial) returned a further augmented net present value (NPV). The influence of different tariff structures was also assessed and it was found that critical peak pricing (CPP) was the most prolific. The outcomes offer valuable insights for policymakers and stakeholders in the energy sector to facilitate a more sustainable future.

Asan Cups: navigating blue oceans in menstrual hygiene sustainability

Learning outcomes After completion of the case study, students will be able to understand the format of for-profit social enterprise working for menstrual hygiene sustainability and its contribution toward U.N. Sustainable Development Goals, to appreciate the company’s alignment with the triple bottom line framework, to analyze the blue ocean mechanism that the company has developed to create an impact and to critique the strategies the Asan Cups company could adopt to increase its market share and growth. Case overview/synopsis Asan Cups was a for-profit social enterprise founded by Ira Guha in 2021. The company crafted reusable menstrual cups from liquid silicone, sporting a patented design in India, the UK, Europe and the USA. Successfully retailing its products in India, the UK and Europe, Asan Cups operated on a bootstrap model with a compact team of four, led by its visionary founder. From the get-go, the company embraced a compelling 1-for-1 donation initiative. For every cup sold, Asan Cups generously donated another to women who could not afford it. Collaborating with nongovernmental organizations, schools, educational institutions and social workers, the company spearheaded campaigns to heighten menstrual hygiene awareness. This proactive approach aimed to boost the acceptance of menstrual cups among rural women and championed the cause of environmental sustainability. The company did not just stop at providing an eco-friendly alternative. Asan Cups fervently educated the masses on the detrimental environmental impact of traditional disposable period products like sanitary pads and tampons. Fast-forwarding to 2023, Asan Cups had garnered approximately 30,000 users, with the adoption rate steadily climbing. The company strategically used an education-intensive model to foster awareness about period products in collaboration with partners nationwide. However, being a for-profit entity, the founder, Guha, was at a crossroads. Balancing the need for profitability, there was mounting pressure to explore additional revenue streams and expand operations and market reach. The dilemma loomed large: opt for a quicker marketing strategy or stay true to the company’s foundational education-centered approach. This case study delves into the dynamic strategies, impactful operations and growth scenarios Asan Cups navigated since its inception. It examines the pivotal choices faced by the founder and explores potential strategies for sustained growth. Complexity academic level This case study can be used at both undergraduate and master’s levels. The case study will be handy for strategic management and business strategy courses and can also be used for social entrepreneurship, marketing and entrepreneurship courses. Supplementary materials Teaching notes are available for educators only. Subject code CSS 11: Strategy.