(3) Variability and relationships: Apart from the changes in the company's structure or its atmosphere, the consideration of assumed stable relationships among a model's variable is very important. With the supposition of complete data availability, the MLPNN models are more suitable for explaining the complex non-linear relationships between variables. The SARIMA-MLR model assume linear relationship among variables. But, there is also a possibility that the SARIMA-MLR model would reject an independent variable at mean which may be significant at other quantiles. Unlike the SARIMA-MLR and MLPNN models, the SARIMA-QR model provides more information about relationships between variables at different quantiles. In case of poor knowledge of relationships, the seasonal naïve forecasting model can be chosen