Stock more than purchase

Typically no, but in special cases, Yes, like,

1. When some goods/stock is returned from a buyer who had bought it in the previous year but the refund has not been given to him.
2. If the stock is measured by its current market price, then the closing stock valuation could be greater than purchase in case of a price rise.
3. When there is error in calculation of closing stock.
4. When the stock is a biological quantity able to muliply itself.
5. When the stock measured by weight, absorbs atmospheric moisture/water and its weight increases.

Thats all I could think of right now. Hope it helps. :)

Our is a construction firm.

There are no opening stocks.