I'm actually a book shop as well so I only restock at the book shop during HPD since I don't have the time to restock on a daily basis. But the biggest thing is to go crazy on HPD since that's your best deal day. Besides that, with malling the best way to make the biggest profit is to advertise as much as possible. If you're online, open a tab and create a shop ad board. Put our link in your signature, etc. Also, I do the stock market sometimes. I tend to buy stock for a week straight and then I start to leave it alone and not worry about it. With stock market I wait till 60 to sell but some people sell at 30 to have quick profits which might work for you, but I'm not an expert. Also, you might want to think about playing some games that are quick 1000NP games like Kass Basher. Now 40 mill is a HUGE amount of NP so it won't be quickly so you might think about hoarding. For me, I hoarded about 50 of each of the books from the AC and then after awhile you can resell in your shop and gain a lot of NP from it. I think from what I hoarded, if I sell at my designated price of 99k I'm getting a profit of like 15 mill or something. I did the calculation awhile ago so unsure. But that will take me probably over a year to reach for some, but if you have a lower selling point you gain some quicker which can go into upgrading your shop to get a better hut position and a better shop. http://www.neopets.com/browseshop.phtml?owner=evilbluemunkeyz

Stocks are very nice to make neopoints but not quickly. I buy 1k of 15-16 np stock a day. I wait till 400%. But you can sell at whatever percent you want. My Shop: http://www.neopets.com/browseshop.phtml?owner=desmater

Your options right now are the slow np making options. Malling, Books, Stocks, ect. Don't you have to be 3 months to see r99's? Until then you could try clothes to get wearables. UB's stock all the time. I think they're Ab'ed though. They sell out WAY too quick to be haggled by human hands.