MANUFACTURER COST GUIDE · INDIA

200ml Packaged Water Manufacturing Cost

A 200ml bottle is often sold in larger case counts. Calculate PET, cap, label and shrink consumption using the actual bottles per case. Compare the net-of-GST selling price against variable costs before estimating profit.

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Worked example: 200ml bottle, 48 bottles per case

Illustrative assumptions — replace with your own costs
Cost input / resultPer case unless stated
Bottles per case48
Preform weight6.5 g
Preform rate₹145/kg
Cap / label per bottle₹0.30 / ₹0.15
Shrink per case₹8.00
Materials before allowance₹74.84
Extra material allowance3%
Freight per case₹8.00
Variable cost per case₹85.09
Selling price excluding GST₹145.00
Contribution before fixed expenses₹59.91
Open this example in the calculator →

Important: Example values are educational assumptions, not supplier offers, recommended selling prices or independently verified market rates.

Calculation method

  1. PET per bottle: preform grams × PET price per kg ÷ 1,000.
  2. Material per case: (PET + cap + label per bottle) × bottles per case + shrink per case.
  3. Variable cost: material per case × (1 + wastage %) + freight and other variable charges.
  4. Contribution: selling price excluding output GST − variable cost per case.
  5. Operating profit: total contribution − allocated monthly factory overhead. Consider input tax credit and GST separately.

For multiple SKUs, allocate factory overhead across the production mix using a consistent method such as machine hours, units or cases. The free calculator's single-SKU break-even assumes the entered fixed expenses belong to that SKU.

Frequently asked questions

How do I calculate manufacturing cost per case?

Multiply per-bottle PET, cap and label costs by the number of bottles in a case (48 in this example), then add shrink film, wastage and per-case freight. Allocate monthly factory expenses using actual total production.

Is the example a current supplier price?

No. It uses illustrative assumptions only. Request an actual quotation for materials and verify applicable taxes and freight.

How do I calculate profit per case?

Subtract variable cost per case from the selling price excluding GST to get contribution. Subtract appropriately allocated fixed factory costs to estimate operating profit. Loan EMI principal is a cash-flow item, not automatically an operating expense.

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