Prayag Production
Costing Analysis
⚠ Warnings & Alerts
Labour Rs/kg +133% above ideal
Actual Rs 7.63/kg vs ideal Rs 3.27/kg.
→ Review headcount vs production volume; consider contractor rationalisation.
Paid hours exceed actual by 15.3%
Paid: 542,776 h | Actual: 459,934 h | Gap: 82,842 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.
12-month snapshot · FY2023-24
Labour Actual
Rs 7.63/kg
Plumbing denom · 4,223,283 kg
Labour Ideal
Rs 3.27/kg
Pipe × Rs 2.50 + Fit × Rs 6.50
Labour Δ vs Ideal
+133%
Rs +4.36/kg over ideal
Power Ideal
Rs 3.88/kg
Pipe × Rs 4.00 + Fit × Rs 6.00
Monthly Cost Stack
| Month | Prod (kg) | Labour Act. | Labour Ideal | Lab Δ% | Power Act. | Power Ideal | Pwr Δ% | Combined |
|---|---|---|---|---|---|---|---|---|
| APR | 248,460 | Rs 8.15 | Rs 3.32 | +146% | — | Rs 3.77 | — | — |
| MAY | 287,777 | Rs 6.22 | Rs 3.27 | +90% | — | Rs 3.83 | — | — |
| JUN | 326,208 | Rs 5.98 | Rs 3.39 | +76% | — | Rs 3.84 | — | — |
| JUL | 303,555 | Rs 6.54 | Rs 3.47 | +88% | — | Rs 3.84 | — | — |
| AUG | 409,126 | Rs 5.22 | Rs 3.23 | +62% | — | Rs 3.82 | — | — |
| SEP | 391,342 | Rs 5.57 | Rs 3.30 | +69% | — | Rs 3.82 | — | — |
| OCT | 273,265 | Rs 9.08 | Rs 3.20 | +184% | — | Rs 3.82 | — | — |
| NOV | 337,874 | Rs 5.79 | Rs 3.10 | +87% | — | Rs 3.84 | — | — |
| DEC | 435,930 | Rs 5.24 | Rs 3.17 | +66% | — | Rs 3.82 | — | — |
| JAN | 397,501 | Rs 5.24 | Rs 3.08 | +70% | — | Rs 4.16 | — | — |
| FEB | 336,275 | Rs 6.87 | Rs 3.54 | +94% | — | Rs 4.43 | — | — |
| MAR | 475,970 | Rs 4.62 | Rs 3.26 | +42% | — | Rs 4.13 | — | — |
| FY Total | 4,223,283 | Rs 7.63 | Rs 3.27 | +133% | — | Rs 3.88 | — | — |
Labour denom = Plumbing (pipe + fitting). Power denom = all plants (Plumbing + Garden + HDPE + Tank). Source: UNIT-2 tab + Ideal Power Cost tab, FY2023-24 workbook.
Labour Detail
Paid Wages (KH-1)
Rs 25,389,679
Excl contractor
Contractor Wages (UNIT-2)
Rs 6,843,854
Total Wages (incl contractor)
Rs 32,233,533
Labour Excl Contractor
Rs 6.01/kg
Pipe Production
3,410,148 kg
Fitting Production
813,135 kg
Paid vs Actual Hours
15.3% of paid hours not worked —
82,842 hrs gap (paid 542,776 vs actual 459,934)
| Month | Paid Hrs | Actual Hrs | Gap (hrs) | Gap % |
|---|---|---|---|---|
| APR | 46,142 | 39,622 | 6,520 | 14.1% |
| MAY | 38,760 | 33,322 | 5,438 | 14.0% |
| JUN | 41,515 | 36,619 | 4,896 | 11.8% |
| JUL | 43,273 | 36,887 | 6,386 | 14.8% |
| AUG | 49,236 | 42,140 | 7,096 | 14.4% |
| SEP | 47,533 | 41,719 | 5,814 | 12.2% |
| OCT | 49,630 | 39,692 | 9,938 | 20.0% |
| NOV | 40,210 | 32,418 | 7,792 | 19.4% |
| DEC | 47,036 | 40,248 | 6,788 | 14.4% |
| JAN | 45,620 | 38,798 | 6,822 | 15.0% |
| FEB | 46,491 | 40,443 | 6,048 | 13.0% |
| MAR | 47,330 | 38,026 | 9,304 | 19.7% |
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 | 3,399,016 | 536,723 | Rs 7.54 | 86,138 | 0.63 | Rs 4.68 | — | — | Rs 3.77 |
| MAY | 3,169,271 | 501,535 | Rs 7.68 | 89,110 | 0.61 | Rs 4.60 | — | — | Rs 3.83 |
| JUN | 3,518,283 | 576,952 | Rs 7.09 | 80,377 | 0.60 | Rs 4.27 | — | — | Rs 3.84 |
| JUL | 3,883,770 | 575,790 | Rs 7.56 | 62,160 | 0.60 | Rs 4.47 | — | — | Rs 3.84 |
| AUG | 4,101,360 | 598,957 | Rs 7.48 | 50,587 | 0.56 | Rs 4.15 | — | — | Rs 3.82 |
| SEP | 4,178,652 | 595,996 | Rs 7.60 | 46,096 | 0.52 | Rs 3.93 | — | — | Rs 3.82 |
| OCT | 3,184,879 | 468,303 | Rs 7.71 | 55,428 | 0.59 | Rs 4.49 | — | — | Rs 3.82 |
| NOV | 3,349,383 | 459,324 | Rs 7.89 | 34,974 | 0.57 | Rs 4.48 | — | — | Rs 3.84 |
| DEC | 4,224,904 | 657,921 | Rs 6.99 | 36,797 | 0.57 | Rs 3.96 | — | — | Rs 3.82 |
| JAN | 2,849,035 | 369,673 | Rs 8.52 | 24,455 | 0.70 | Rs 5.85 | — | — | Rs 4.16 |
| FEB | 2,678,639 | 382,889 | Rs 8.66 | 56,637 | 0.93 | Rs 7.77 | — | — | Rs 4.43 |
| MAR | 3,050,830 | 408,218 | Rs 9.28 | 79,583 | 0.59 | Rs 5.25 | — | — | Rs 4.13 |
| FY Total | 41,588,022 | 6,132,281 | — | — | — | Rs 46,876,436 | — | — | Rs 3.88 |
Month-over-Month Trends
| Month | Labour Act. Rs/kg | MoM Δ | Power Act. Rs/kg | MoM Δ | Combined Rs/kg | MoM Δ |
|---|---|---|---|---|---|---|
| APR | 8.15 | — | — | — | — | — |
| MAY | 6.22 | -23.7% | — | — | — | — |
| JUN | 5.98 | -3.8% | — | — | — | — |
| JUL | 6.54 | +9.4% | — | — | — | — |
| AUG | 5.22 | -20.2% | — | — | — | — |
| SEP | 5.57 | +6.8% | — | — | — | — |
| OCT | 9.08 | +62.8% | — | — | — | — |
| NOV | 5.79 | -36.3% | — | — | — | — |
| DEC | 5.24 | -9.4% | — | — | — | — |
| JAN | 5.24 | +0.0% | — | — | — | — |
| FEB | 6.87 | +31.1% | — | — | — | — |
| MAR | 4.62 | -32.8% | — | — | — | — |
Year-over-Year vs FY2022-23
| Month | Metric | FY2023-24 | FY2022-23 | YoY Δ% |
|---|---|---|---|---|
| APR | Labour Rs/kg (actual) | 8.15 | 5.99 | +36.1% |
| APR | Labour Rs/kg (ideal) | 3.32 | 3.36 | -1.3% |
| APR | Power Rs/kg (actual) | — | — | — |
| APR | Combined Rs/kg | — | — | — |
| MAY | Labour Rs/kg (actual) | 6.22 | 6.21 | +0.2% |
| MAY | Labour Rs/kg (ideal) | 3.27 | 3.24 | +1.0% |
| MAY | Power Rs/kg (actual) | — | — | — |
| MAY | Combined Rs/kg | — | — | — |
| JUN | Labour Rs/kg (actual) | 5.98 | 5.65 | +6.0% |
| JUN | Labour Rs/kg (ideal) | 3.39 | 3.19 | +6.3% |
| JUN | Power Rs/kg (actual) | — | — | — |
| JUN | Combined Rs/kg | — | — | — |
| JUL | Labour Rs/kg (actual) | 6.54 | 9.97 | -34.4% |
| JUL | Labour Rs/kg (ideal) | 3.47 | 3.26 | +6.4% |
| JUL | Power Rs/kg (actual) | — | — | — |
| JUL | Combined Rs/kg | — | — | — |
| AUG | Labour Rs/kg (actual) | 5.22 | 6.76 | -22.7% |
| AUG | Labour Rs/kg (ideal) | 3.23 | 3.04 | +6.5% |
| AUG | Power Rs/kg (actual) | — | — | — |
| AUG | Combined Rs/kg | — | — | — |
| SEP | Labour Rs/kg (actual) | 5.57 | 4.30 | +29.6% |
| SEP | Labour Rs/kg (ideal) | 3.30 | 3.08 | +7.2% |
| SEP | Power Rs/kg (actual) | — | — | — |
| SEP | Combined Rs/kg | — | — | — |
| OCT | Labour Rs/kg (actual) | 9.08 | 6.59 | +37.8% |
| OCT | Labour Rs/kg (ideal) | 3.20 | 3.12 | +2.5% |
| OCT | Power Rs/kg (actual) | — | — | — |
| OCT | Combined Rs/kg | — | — | — |
| NOV | Labour Rs/kg (actual) | 5.79 | 6.74 | -14.1% |
| NOV | Labour Rs/kg (ideal) | 3.10 | 3.19 | -2.6% |
| NOV | Power Rs/kg (actual) | — | — | — |
| NOV | Combined Rs/kg | — | — | — |
| DEC | Labour Rs/kg (actual) | 5.24 | 5.49 | -4.5% |
| DEC | Labour Rs/kg (ideal) | 3.17 | 3.29 | -3.8% |
| DEC | Power Rs/kg (actual) | — | — | — |
| DEC | Combined Rs/kg | — | — | — |
| JAN | Labour Rs/kg (actual) | 5.24 | 6.51 | -19.5% |
| JAN | Labour Rs/kg (ideal) | 3.08 | 3.31 | -6.8% |
| JAN | Power Rs/kg (actual) | — | — | — |
| JAN | Combined Rs/kg | — | — | — |
| FEB | Labour Rs/kg (actual) | 6.87 | 6.01 | +14.4% |
| FEB | Labour Rs/kg (ideal) | 3.54 | 3.24 | +9.0% |
| FEB | Power Rs/kg (actual) | — | — | — |
| FEB | Combined Rs/kg | — | — | — |
| MAR | Labour Rs/kg (actual) | 4.62 | 7.75 | -40.4% |
| MAR | Labour Rs/kg (ideal) | 3.26 | 3.40 | -4.0% |
| MAR | Power Rs/kg (actual) | — | — | — |
| MAR | Combined Rs/kg | — | — | — |
Cost Bridge — FY2022-23 → FY2023-24
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).
FY2022-23
Rs 6.30/kg · 3,932,644 kg
FY2023-24
Rs 6.01/kg · 4,223,283 kg
Rate effect
+0.15 Rs/kg
Volume effect
-0.43 Rs/kg
Mix effect
+0.04 Rs/kg
Total Δ
-0.29 Rs/kg
Volume Sensitivity (Labour + Power)
Based on 12-month actuals (4,223,283 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 | 4,223,283 | 6.01 | 11.10 | 17.11 |
| +10% | 4,645,611 | 5.52 | 10.99 | 16.51 |
| +20% | 5,067,939 | 5.11 | 10.89 | 16.00 |
| +30% | 5,490,268 | 4.76 | 10.81 | 15.57 |
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 6.00/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.