VTL Product Costing of FEB-23 in UGX

MANUFACTU OUR SELLING CURRENT EXTRA TUBE OUR SELLING CURRENT

SR. NO. TYRE SIZE PATTERN TYPE REMARK Mr. Mukesh Rate profit VAT 18% Profit %age
RING COST RATE PROFIT COST RATE PROFIT
1 2.75-17 ITM 222 Front Tyre T 40,881.09 27011 45000 4119 8100 10% 4119 10% 4,190.12 4600 410
2 2.75-17 RIB SUPREME Front Tyre T 43,330.89 28011 47000 3669 8% 3669 8% 4,190.12 4600 410
3 3.00-17 EURO SKY Rear Tyre T 48,230.50 33013 52000 3770 8% 3770 8% 4,190.12 4600 410
4 3.00-17 NISH Rear Tyre T 48,842.95 37515 52000 3157 6% 3157 6% 4,190.12 4600 410
5 3.00-17 CHAMP Rear Tyre T 51,905.20 37515 55000 3095 6% 3095 6% 4,190.12 4600 410
6 7.00-16 HW Front Tyre TTF 348,882.33 234017 480000 131118 38% 131118 38% 25,052.60 29000 3947
7 7.00-16 MD Rear Tyre TTF 358,719.39 244417 500000 141281 39% 141281 39% 25,052.60 29000 3947
8 7.50-16 HW Front Tyre TTF 370,301.73 262619 510000 139698 38% 139698 38% 25,052.60 29000 3947
9 7.50-16 MD Rear Tyre TTF 421,866.98 278220 520000 98133 23% 98133 23% 25,052.60 29000 3947
10 7.50-16 SPNT Rear Tyre TTF 425,833.53 278220 520000 94166 22% 94166 22% 25,052.60 29000 3947
11 8.25-16 MD Rear Tyre TTF 441,699.76 0 640000 198300 45% 198300 45% 25,052.60 29000 3947
12 10.00-20 ITR 555 (HW) Rear Tyre TTF 830,457.68 0 950000 119542 14% 119542 14% 46,812.22 55000 8188
13 10.00-20 LUG (MD) Rear Tyre TTF 892,447.40 0 980000 87553 10% 87553 10% 46,812.22 55000 8188

OBESERVATION

* Dec-22 total production is 27.53 MT (Tyres - 2991 nos, Tubes - 1945 nos)
* Dec-22 production is 77% low compare to production capacity. (120 MT/month, 12*7 working days)
* Manufacturing cost is high & profit is low because of production volume is very low compare to plant capacity.

NOTE: For increase profit, we need to increase production.

Sr. No. Size Typre Remark Selling Price

1 7.00-16 HW Front Tyre TTF 460000
2 7.00-16 MD Rear Tyre TTF 475000
3 7.50-16 HW Front Tyre TTF 485000
4 7.50-16 MD Rear Tyre TTF 505000
5 7.50-16 SPNT Rear Tyre TTF 505000
6 8.25-16 MD Rear Tyre TTF 615000