Cartel Costing Sheet
Costs one export order from ex-factory to FOB realisation in rupees, takes the export incentives off as credits, and stress-tests the profit against a two-rupee currency move either way and against incentives halving. The rule printed on the sheet: quote only if the margin clears your floor in all three stress rows.
Inputs
Margin on revenue10.61 percent
All resultsResults
OPERATING PROFIT
₹2,90,223
Margin on revenue
10.61 percent
- Revenue (FOB realisation)
- ₹27,36,000
- Ex-factory cost
- ₹21,60,000
- Origin charges
- ₹2,50,000
- Freight + insurance (CIF sales only)
- ₹94,000
- Financing cost for the cycle
- ₹59,425
- Incentive credits (RoDTEP+Drawback)
- -₹1,17,648
- TOTAL COST
- ₹24,45,777
- OPERATING PROFIT
- ₹2,90,223
- Margin on revenue
- 10.61 percent
- Profit at rate -2 (₹)
- ₹2,30,147
- Profit at rate +2 (₹)
- ₹3,50,300
- Profit at incentives halved (₹)
- ₹2,31,399
From revenue to profit
| Revenue | ₹27,36,000 |
|---|---|
| Ex-factory cost | ₹21,60,000 |
| Origin charges | ₹2,50,000 |
| Freight + insurance | ₹94,000 |
| Financing | ₹59,425 |
| Incentive credits | -₹1,17,648 |
| Operating profit | ₹2,90,223 |
Stress test
| Case | Profit | Margin on its revenue |
|---|---|---|
| USD/INR at 93 | ₹2,30,147 | 8.59 percent |
| USD/INR at 97 | ₹3,50,300 | 12.54 percent |
| Incentives halved | ₹2,31,399 | 8.46 percent |
Not part of the workbook; it stays on this page.
Pass: all three stress rows clear your 8 percent floor.
The sheet's rule: quote only if the margin clears your floor in all three stress rows (Chapter 17).
The rate rows move USD/INR by 2 either way; currency moves are covered in Chapter 24.
The last stress row halves RoDTEP and drawback together; incentives are covered in Chapter 30.
Indicative only. Duty, incentive, GST and interest rates move, often by notification and without notice; check the current rate before you quote, order or file. The tool reproduces the book's worksheet and is not tax, legal or financial advice.