The cost of goods available for sale tells you how much inventory you have on hand to sell to your customers. To calculate your cost of goods available for sale, add your beginning inventory amount to the purchases you made during the accounting cycle.

I understand that the formula for cost of goods available for sale is:

Beg. Inventory +purchase = cost of goods available for sale

and it can be found if you know ending inventory and COGS.

What are the other ways to find the cost of goods available for sale if you do not have purchases or ending inventory values?