This credit analysis report examines the main causes of returned products from customers. The three largest root causes are identified as commercial decisions, quality grade issues, and sales errors. For commercial decisions and quality issues, the main complaints are incorrect size, quality defects, and customer rejections. For sales errors, the primary issues are lack of communication, pricing errors, and input mistakes. The conclusions recommend improving quality inspection, reducing transportation damage, increasing communication to limit errors, and ensuring verbal orders are properly documented.