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Celik Bookstore Sdn Bhd lost RM10,689 in profit because costs were higher than income. There are several critical steps that need to be taken to address this issue and restore profitability. An in-depth cost analysis must be performed before any attempts at cost reduction may be made without jeopardising product quality. Second, expanding both the customer base and the sources of revenue should be prioritised. A well-thought-out financial strategy and budget can help you achieve your income targets and monitor your progress. Efficiency in operations can be improved through process optimisation and resource management. Prioritising the customer's wants and needs can lead to loyalty and word-of-mouth promotion. Finally, measures for managing cash flow, such as expanding payment terms and limiting accounts receivable and payable, can help ensure that expenditures are kept within the income cap. By using these strategies, the company can perhaps restore its profitability and find lasting success.