Particulars 200 ML 1 Liter

For For For

For Ahmedabad
Ahmedabad Mumbai Mumbai
Prefoam (basic raw material) -
For Jar consider Amortized 1.1 1.1 2.9 2.9
Value
Bottle cap 0.24 0.24 0.24 0.24
Label 0.13 0.13 0.35 0.35
Shrink Packing 0.3 0.3 0.9 0.9
Sub Total

1.77 1.77 4.39 4.39

Add: Wastage @ 3% 0.042 0.042 0.114 0.114

Variable Production Cost 1.812 1.812 4.504 4.504

Add: Production Cost per unit

0.5 0.5 0.9 0.9
(inclusive of electricity, labour)

Cost of Production 2.312 2.312 5.404 5.404

Add: Excise Duty @ 12.36% 0.2857632 0.2857632 0.6679344 0.6679344
Sub Total 2.5977632 2.5977632 6.0719344 6.0719344
Add: VAT @ 15% 0.38966448 0.38966448 0.91079016 0.91079016

Cost of Production including

2.98742768 2.98742768 6.98272456 6.98272456
Excise Duty & VAT

MRP 4 4.25 20 30
Less: Retailer’s margin (45%in
9 15
Ahmedabad & 50% in Mumbai),
Selling Price 4 4.25 11 15
Less: Cost of production
2.98742768 2.98742768 6.98272456 6.98272456
including Excise Duty & VAT
Gross Profit 1.01257232 1.26257232 4.01727544 8.01727544
Less: Distribution Cost 0.2 1.06 0.5 2.65
Less: Advertising & Promotion
expenses @2% on selling price 0.08 0.085 0.22 0.3

Less: Finance cost

(4% of sales) 0.16 0.17 0.44 0.6

Net Profit 0.57257232 -0.05242768 2.85727544 4.46727544

Gross Margin 25.314308 29.707584 36.520685818182 53.4485029
20 Liter Jar
For
Ahmedabad

1.5
1.5

0.09
6.09

11.09
1.370724
12.460724
1.8691086

14.3298326

60

60

14.3298326

45.6701674
10
 1.2

2.4

32.0701674
76.1169456666667