Prayag Production
Costing Analysis
⚠ Warnings & Alerts
Combined conversion cost +62% above ideal
Actual Rs 14.18/kg vs ideal Rs 8.75/kg.
→ Analyse labour rate/volume drivers and negotiate JVVL rate review.
Labour Rs/kg +52% above ideal
Actual Rs 5.93/kg vs ideal Rs 3.89/kg.
→ Review headcount vs production volume; consider contractor rationalisation.
Power Rs/kg +70% above ideal
Actual Rs 8.25/kg vs ideal Rs 4.86/kg (all-plant denominator).
→ Increase solar utilisation and reduce grid draw during peak tariff hours.
JUN: Power spike — +112% above ideal
Rs 10.82/kg actual vs Rs 5.10/kg ideal (low production volume 221,328 kg in this month).
→ Review production calendar — spreading fixed power charges over thin volume.
Paid hours exceed actual by 11.8%
Paid: 93,443 h | Actual: 82,415 h | Gap: 11,028 h
→ Audit attendance records; review shift scheduling efficiency.
Ideal rates advisory
Pipe labour ideal=Rs 2.50/kg, Fitting=Rs 6.50/kg, Pipe power=Rs 4.00/kg, Fitting power=Rs 8.00/kg. Verify these reflect current capacity norms.
→ Review with engineering if capacity/staffing norms have changed since baseline.
4-month snapshot · FY2026-27
(incl contractor)
Labour Actual
Rs 5.93/kg
Plumbing denom · 977,905 kg
Labour Ideal
Rs 3.89/kg
Pipe × Rs 2.50 + Fit × Rs 6.50
Labour Δ vs Ideal
+52%
Rs +2.04/kg over ideal
Power Actual
Rs 8.25/kg
All-plant denom
Power Ideal
Rs 4.86/kg
Pipe × Rs 4.00 + Fit × Rs 8.00
Combined Δ vs Ideal
+62%
Rs 14.18 vs Rs 8.75 ideal
⚠ Combined = Labour (Plumbing denominator) + Power (all-plant denominator). These use different production bases and cannot be directly summed to a single-denominator figure.
Monthly Cost Stack
| Month | Prod (kg) | Labour Act. | Labour Ideal | Lab Δ% | Power Act. | Power Ideal | Pwr Δ% | Combined |
|---|---|---|---|---|---|---|---|---|
| APR | 260,101 | Rs 7.68 | Rs 3.88 | +98% | Rs 8.94 | Rs 4.80 | +86% | Rs 16.62 |
| MAY | 420,523 | Rs 4.30 | Rs 3.23 | +33% | Rs 5.81 | Rs 4.74 | +23% | Rs 10.11 |
| JUN | 221,328 | Rs 9.02 | Rs 4.27 | +111% | Rs 10.82 | Rs 5.10 | +112% | Rs 19.84 |
| JUL | 75,952 | Rs 0.00 | Rs 6.50 | -100% | — | — | — | — |
| FY Total | 977,905 | Rs 5.93 | Rs 3.89 | +52% | Rs 8.25 | Rs 4.86 | +70% | Rs 14.18 |
Labour denom = Plumbing (pipe + fitting). Power denom = all plants (Plumbing + Garden + HDPE + Tank). Source: UNIT-2 tab + Ideal Power Cost tab, FY2026-27 workbook.
Labour Detail
Paid Wages (KH-1)
Rs 5,522,131
Excl contractor
Contractor Wages (UNIT-2)
Rs 277,280
Total Wages (incl contractor)
Rs 5,799,411
Labour Excl Contractor
Rs 5.65/kg
Pipe Production
637,410 kg
Fitting Production
340,495 kg
Paid vs Actual Hours
11.8% of paid hours not worked —
11,028 hrs gap (paid 93,443 vs actual 82,415)
| Month | Paid Hrs | Actual Hrs | Gap (hrs) | Gap % |
|---|---|---|---|---|
| APR | 29,904 | 26,640 | 3,264 | 10.9% |
| MAY | 30,068 | 26,134 | 3,934 | 13.1% |
| JUN | 33,472 | 29,642 | 3,830 | 11.4% |
Power Deep-Dive (UNIT-2)
UNIT-2 tab · per-kg power uses Plumbing denominator. "All-plant" column from Ideal Power Cost tab uses all-plants denominator.
| Month | JVVL (Rs) | kWh cons. | Rs/kWh | Solar (kWh) | kWh/kg | Power/kg (7.08) | Power/kg (11.5) | Power/kg (all-plant) | Ideal/kg (all-plant) |
|---|---|---|---|---|---|---|---|---|---|
| APR | 2,533,643 | 335,780 | Rs 9.20 | 60,380 | 1.29 | Rs 11.38 | Rs 12.41 | Rs 8.94 | Rs 4.80 |
| MAY | 1,907,328 | 286,155 | Rs 8.36 | 58,140 | 0.68 | Rs 5.51 | Rs 6.13 | Rs 5.81 | Rs 4.74 |
| JUN | 2,949,559 | 384,641 | Rs 8.70 | 45,566 | 1.74 | Rs 14.78 | Rs 15.69 | Rs 10.82 | Rs 5.10 |
| FY Total | 7,390,530 | 1,006,576 | — | — | — | Rs 8,552,258 | Rs 9,277,519 | Rs 8.25 | Rs 4.86 |
Ideal total power (all plants): Rs 5,470,449 · Actual: Rs 9,277,519
Month-over-Month Trends
| Month | Labour Act. Rs/kg | MoM Δ | Power Act. Rs/kg | MoM Δ | Combined Rs/kg | MoM Δ |
|---|---|---|---|---|---|---|
| APR | 7.68 | — | 8.94 | — | 16.62 | — |
| MAY | 4.30 | -44.1% | 5.81 | -35.0% | 10.11 | -39.2% |
| JUN | 9.02 | +109.9% | 10.82 | +86.2% | 19.84 | +96.3% |
| JUL | 0.00 | -100.0% | — | — | — | — |
Year-over-Year vs FY2025-26
| Month | Metric | FY2026-27 | FY2025-26 | YoY Δ% |
|---|---|---|---|---|
| APR | Labour Rs/kg (actual) | 7.68 | 3.69 | +108.1% |
| APR | Labour Rs/kg (ideal) | 3.88 | 3.16 | +22.9% |
| APR | Power Rs/kg (actual) | 8.94 | 4.24 | +110.8% |
| APR | Combined Rs/kg | 16.62 | 7.93 | +109.6% |
| MAY | Labour Rs/kg (actual) | 4.30 | 4.14 | +3.8% |
| MAY | Labour Rs/kg (ideal) | 3.23 | 3.29 | -1.8% |
| MAY | Power Rs/kg (actual) | 5.81 | 4.97 | +16.9% |
| MAY | Combined Rs/kg | 10.11 | 9.11 | +11.0% |
| JUN | Labour Rs/kg (actual) | 9.02 | 3.37 | +167.5% |
| JUN | Labour Rs/kg (ideal) | 4.27 | 3.14 | +36.1% |
| JUN | Power Rs/kg (actual) | 10.82 | 4.35 | +148.7% |
| JUN | Combined Rs/kg | 19.84 | 7.72 | +156.9% |
| JUL | Labour Rs/kg (actual) | 0.00 | 3.40 | -100.0% |
| JUL | Labour Rs/kg (ideal) | 6.50 | 3.19 | +104.1% |
| JUL | Power Rs/kg (actual) | — | 4.84 | — |
| JUL | Combined Rs/kg | — | 8.24 | — |
Cost Bridge — FY2025-26 → FY2026-27
Decomposition of change in Labour Rs/kg.
Rate = wage-rate change holding volume constant.
Volume = volume change holding wages constant.
Mix = structural shift in product mix (ideal Rs/kg change).
Rate = wage-rate change holding volume constant.
Volume = volume change holding wages constant.
Mix = structural shift in product mix (ideal Rs/kg change).
FY2025-26
Rs 4.16/kg · 5,160,315 kg
FY2026-27
Rs 5.93/kg · 977,905 kg
Rate effect
-16.01 Rs/kg
Volume effect
+17.78 Rs/kg
Mix effect
+0.64 Rs/kg
Total Δ
+1.77 Rs/kg
Residual: Rs -0.6366/kg (rounding artefact).
Volume Sensitivity (Labour + Power)
Based on 4-month actuals (977,905 kg).
Labour modelled 90% fixed / 10% variable.
Power modelled 35% fixed (demand charges) / 65% variable.
| Scenario | Volume (kg) | Labour Rs/kg | Power Rs/kg | Combined Rs/kg |
|---|---|---|---|---|
| Current | 977,905 | 5.93 | 9.49 | 15.42 |
| +10% | 1,075,695 | 5.45 | 9.38 | 14.82 |
| +20% | 1,173,486 | 5.04 | 9.29 | 14.33 |
| +30% | 1,271,276 | 4.70 | 9.21 | 13.91 |
Sensitivity model assumes wages and JVVL demand charges are largely fixed in the short term. For production increases beyond current infrastructure, incremental capex costs are not captured here.
Data Sources & Methodology
Labour wages — KH-1 monthly wage files (department CPVC), authoritative for regular payroll. Contractor wages from UNIT-2 tab ("Paid Wages for Contractor Labour") — not separately verified against KH-1.
Fittings production (kg) — Report-12 (Wt in Kgs + Rejection), not the labour sheet which carries piece counts (mislabelled FY2026-27).
Ideal rates — Pipe Labour Rs 2.50/kg, Fitting Labour Rs 6.50/kg (from Ideal Labour Cost TOTAL row); Pipe Power Rs 4.00/kg, Fitting Power Rs 8.00/kg (from Ideal Power Cost TOTAL row). Verify with engineering if capacity norms have changed.
Power actuals — UNIT-2 tab of the annual workbook; per-kg cost uses Plumbing-only denominator. The "All-plant" per-kg (from Ideal Power Cost tab) uses Plumbing + Garden Pipe + HDPE + Tank denominator — the JVVL bill is a shared facility cost spread by volume.
Cost bridge — Labour only; uses 2-factor decomposition (Rate + Volume + Mix). Power bridge deferred pending prior-FY power tab loading.
Volume sensitivity — simplified model; actual Rs/kg at higher volumes depends on whether additional labour is required.