Labh Pacham occurs on the 5th bright day of Kartik (kartak sud pacham), the shop owners & most businessmen starts their business for the year, which they had closed since diwali. They start new account ledgers(Khatu) by writing "Shubh" means Auspicious, on left & "Labh" means Profit, on right & Sathiya on center, on 1st page. People also go for shopping which is said to be profitable & lucky for whole year.
Read more about this topic: Diwali In Gujarat