Abstract:   The Heritage Treasures Emporium case delves into Priya Gupta and Raj's entrepreneurial journey in Himachal Pradesh, India, where they established a business showcasing Indian handicrafts to a global audience. Starting with personal savings, they faced challenges in finance and operations but persevered through innovative strategies. Their B2B model, relying on direct-to-retailer shipping without holding inventory, faced cash flow tensions due to upfront payments to suppliers and credit terms to customers. Despite initial success, a financial oversight revealed the importance of understanding cash flow, leading to a reevaluation of their business approach.

Learning Objectives:
• To enhance understanding of financial management within the context of a small business.
• To identify strategies for managing operational challenges in a culturally driven enterprise.
• To explore the intricacies of cash flow management in a B2B business model.
• To assess the role of strategic decision-making in overcoming financial challenges.