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I don't want to be over-leveled in my 1st playthrough, so instead of leveling up I want to stock up with different items so later in NG+ I can sell them and get a bunch of lvls quickly.

For now I'm buying Smithing Stones 1 and 2 from the vendor in Roundtable hold. They cost 200 and 400 runes, and could be sold for 100 and 200 runes. Which is effectively 50% of rune value saved.

Are there any items with more than 50% resale value available from vendors? And at what point in the game they become available?

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    As a note, I was around level 180 by the absolute end of the game, and at no point did I feel overpowered!
    – nightsurfer
    Mar 30, 2022 at 12:43

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So far, the best I have found is either Arrows, or low-tier Smithing Stones. Sadly, they only grant 50% return. Additionally, they may not help with such large amounts of runes you might be gaining late game, due to your storage limits.

Smithing Stones Values (Buy/Sell):

  • Level 1: 200/100
  • Level 2: 400/200
  • Level 3: 600/300
  • Level 4: 900/400

After this they continue with a diminishing value return. Source

As for ammunition, I would suggest only arrows (Buy for 20, sell for 10), that give a return of 50% - any other variants have a much smaller return (E.g even ordinary bolts only have a return of 25%). Source

There may be other items that grant a better return, but they are finite in quantity. Additionally, you can use the Sacrificial Twig Talisman, however this is less optimal as it requires a Talisman slot to be used, and does not "store" your runes, as well as having a finite amount.

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