Prayag Production
Costing Analysis
⚠ Warnings & Alerts
AUG: Power spike — +184% above ideal
Rs 16.66/kg actual vs Rs 5.87/kg ideal (low production volume 76,363 kg in this month).
→ Review production calendar — spreading fixed power charges over thin volume.
Labour Rs/kg +28% above ideal
Actual Rs 4.16/kg vs ideal Rs 3.26/kg.
→ Review headcount vs production volume; consider contractor rationalisation.
Paid hours exceed actual by 16.0%
Paid: 431,468 h | Actual: 362,225 h | Gap: 69,243 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 · FY2025-26
(incl contractor)
Labour Actual
Rs 4.16/kg
Plumbing denom · 5,160,315 kg
Labour Ideal
Rs 3.26/kg
Pipe × Rs 2.50 + Fit × Rs 6.50
Labour Δ vs Ideal
+28%
Rs +0.90/kg over ideal
Power Actual
Rs 5.26/kg
All-plant denom
Power Ideal
Rs 4.49/kg
Pipe × Rs 4.00 + Fit × Rs 8.00
Combined Δ vs Ideal
+22%
Rs 9.42 vs Rs 7.75 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 | 515,992 | Rs 3.69 | Rs 3.16 | +17% | Rs 4.24 | Rs 4.28 | -1% | Rs 7.93 |
| MAY | 428,626 | Rs 4.14 | Rs 3.29 | +26% | Rs 4.97 | Rs 4.43 | +12% | Rs 9.11 |
| JUN | 542,875 | Rs 3.37 | Rs 3.14 | +7% | Rs 4.35 | Rs 4.38 | -1% | Rs 7.72 |
| JUL | 574,097 | Rs 3.40 | Rs 3.19 | +7% | Rs 4.84 | Rs 4.44 | +9% | Rs 8.24 |
| AUG | 76,363 | Rs 25.46 | Rs 6.50 | +292% | Rs 16.66 | Rs 5.87 | +184% | Rs 42.12 |
| SEP | 451,026 | Rs 4.26 | Rs 3.31 | +29% | Rs 5.50 | Rs 4.66 | +18% | Rs 9.76 |
| OCT | 321,106 | Rs 5.50 | Rs 3.25 | +69% | Rs 6.45 | Rs 4.63 | +39% | Rs 11.95 |
| NOV | 324,307 | Rs 4.82 | Rs 3.33 | +45% | Rs 6.25 | Rs 4.65 | +34% | Rs 11.07 |
| DEC | 450,509 | Rs 3.62 | Rs 3.19 | +14% | Rs 5.68 | Rs 4.49 | +26% | Rs 9.30 |
| JAN | 517,033 | Rs 3.47 | Rs 3.20 | +8% | Rs 5.24 | Rs 4.50 | +16% | Rs 8.71 |
| FEB | 539,770 | Rs 3.42 | Rs 3.15 | +8% | Rs 4.45 | Rs 4.41 | +1% | Rs 7.87 |
| MAR | 418,613 | Rs 3.65 | Rs 3.18 | +15% | Rs 4.24 | Rs 4.34 | -2% | Rs 7.89 |
| FY Total | 5,160,315 | Rs 4.16 | Rs 3.26 | +28% | Rs 5.26 | Rs 4.49 | +17% | Rs 9.42 |
Labour denom = Plumbing (pipe + fitting). Power denom = all plants (Plumbing + Garden + HDPE + Tank). Source: UNIT-2 tab + Ideal Power Cost tab, FY2025-26 workbook.
Labour Detail
Paid Wages (KH-1)
Rs 21,452,790
Excl contractor
Total Wages (incl contractor)
Rs 21,452,790
Labour Excl Contractor
Rs 4.16/kg
Pipe Production
4,184,706 kg
Fitting Production
975,609 kg
Paid vs Actual Hours
16.0% of paid hours not worked —
69,243 hrs gap (paid 431,468 vs actual 362,225)
| Month | Paid Hrs | Actual Hrs | Gap (hrs) | Gap % |
|---|---|---|---|---|
| APR | 38,849 | 34,143 | 4,706 | 12.1% |
| MAY | 37,237 | 32,748 | 4,489 | 12.1% |
| JUN | 36,978 | 31,404 | 5,574 | 15.1% |
| JUL | 40,724 | 35,452 | 5,272 | 12.9% |
| AUG | 39,686 | 30,740 | 8,946 | 22.5% |
| SEP | 38,399 | 33,143 | 5,256 | 13.7% |
| OCT | 36,972 | 27,302 | 9,670 | 26.2% |
| NOV | 30,764 | 25,308 | 5,456 | 17.7% |
| DEC | 33,068 | 28,632 | 4,436 | 13.4% |
| JAN | 36,602 | 30,780 | 5,822 | 15.9% |
| FEB | 32,356 | 27,552 | 4,804 | 14.8% |
| MAR | 29,834 | 25,022 | 4,812 | 16.1% |
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 | 2,644,601 | 383,490 | Rs 8.29 | 64,440 | 0.71 | Rs 5.75 | — | Rs 4.24 | Rs 4.28 |
| MAY | 2,408,798 | 334,350 | Rs 8.72 | 58,140 | 0.76 | Rs 6.37 | — | Rs 4.97 | Rs 4.43 |
| JUN | 2,654,171 | 389,085 | Rs 7.71 | 44,700 | 0.69 | Rs 5.27 | — | Rs 4.35 | Rs 4.38 |
| JUL | 3,110,931 | 424,580 | Rs 8.30 | 49,820 | 0.70 | Rs 5.73 | — | Rs 4.84 | Rs 4.44 |
| AUG | 2,181,143 | 295,230 | Rs 8.77 | 46,560 | 3.12 | Rs 26.56 | — | Rs 16.66 | Rs 5.87 |
| SEP | 2,424,393 | 331,075 | Rs 8.67 | 51,400 | 0.71 | Rs 6.01 | — | Rs 5.50 | Rs 4.66 |
| OCT | 2,016,741 | 262,055 | Rs 9.22 | 43,400 | 0.78 | Rs 6.96 | — | Rs 6.45 | Rs 4.63 |
| NOV | 2,028,436 | 254,800 | Rs 9.41 | 39,340 | 0.77 | Rs 6.94 | — | Rs 6.25 | Rs 4.65 |
| DEC | 2,684,350 | 342,330 | Rs 8.79 | 36,960 | 0.75 | Rs 6.46 | — | Rs 5.68 | Rs 4.49 |
| JAN | 2,859,817 | 358,295 | Rs 8.73 | 30,560 | 0.69 | Rs 5.93 | — | Rs 5.24 | Rs 4.50 |
| FEB | 2,582,765 | 321,990 | Rs 8.95 | 33,360 | 0.60 | Rs 5.22 | — | Rs 4.45 | Rs 4.41 |
| MAR | 1,883,957 | 255,390 | Rs 9.09 | 48,120 | 0.61 | Rs 5.31 | — | Rs 4.24 | Rs 4.34 |
| FY Total | 29,480,103 | 3,952,670 | — | — | — | Rs 33,351,448 | — | Rs 5.26 | Rs 4.49 |
Ideal total power (all plants): Rs 28,473,585 · Actual: Rs 33,351,448
Month-over-Month Trends
| Month | Labour Act. Rs/kg | MoM Δ | Power Act. Rs/kg | MoM Δ | Combined Rs/kg | MoM Δ |
|---|---|---|---|---|---|---|
| APR | 3.69 | — | 4.24 | — | 7.93 | — |
| MAY | 4.14 | +12.1% | 4.97 | +17.2% | 9.11 | +14.8% |
| JUN | 3.37 | -18.6% | 4.35 | -12.5% | 7.72 | -15.2% |
| JUL | 3.40 | +0.9% | 4.84 | +11.3% | 8.24 | +6.7% |
| AUG | 25.46 | +648.8% | 16.66 | +244.2% | 42.12 | +411.2% |
| SEP | 4.26 | -83.2% | 5.50 | -67.0% | 9.76 | -76.8% |
| OCT | 5.50 | +28.9% | 6.45 | +17.3% | 11.95 | +22.3% |
| NOV | 4.82 | -12.4% | 6.25 | -3.1% | 11.07 | -7.4% |
| DEC | 3.62 | -24.8% | 5.68 | -9.1% | 9.30 | -15.9% |
| JAN | 3.47 | -4.3% | 5.24 | -7.7% | 8.71 | -6.4% |
| FEB | 3.42 | -1.4% | 4.45 | -15.1% | 7.87 | -9.6% |
| MAR | 3.65 | +6.9% | 4.24 | -4.7% | 7.89 | +0.3% |
Year-over-Year vs FY2023-24
| Month | Metric | FY2025-26 | FY2023-24 | YoY Δ% |
|---|---|---|---|---|
| APR | Labour Rs/kg (actual) | 3.69 | 8.87 | -58.4% |
| APR | Labour Rs/kg (ideal) | 3.16 | 3.32 | -4.6% |
| APR | Power Rs/kg (actual) | 4.24 | — | — |
| APR | Combined Rs/kg | 7.93 | — | — |
| MAY | Labour Rs/kg (actual) | 4.14 | 7.33 | -43.6% |
| MAY | Labour Rs/kg (ideal) | 3.29 | 3.27 | +0.5% |
| MAY | Power Rs/kg (actual) | 4.97 | — | — |
| MAY | Combined Rs/kg | 9.11 | — | — |
| JUN | Labour Rs/kg (actual) | 3.37 | 9.04 | -62.7% |
| JUN | Labour Rs/kg (ideal) | 3.14 | 3.39 | -7.6% |
| JUN | Power Rs/kg (actual) | 4.35 | — | — |
| JUN | Combined Rs/kg | 7.72 | — | — |
| JUL | Labour Rs/kg (actual) | 3.40 | 9.36 | -63.7% |
| JUL | Labour Rs/kg (ideal) | 3.19 | 3.47 | -8.3% |
| JUL | Power Rs/kg (actual) | 4.84 | — | — |
| JUL | Combined Rs/kg | 8.24 | — | — |
| AUG | Labour Rs/kg (actual) | 25.46 | 6.51 | +290.8% |
| AUG | Labour Rs/kg (ideal) | 6.50 | 3.23 | +101.1% |
| AUG | Power Rs/kg (actual) | 16.66 | — | — |
| AUG | Combined Rs/kg | 42.12 | — | — |
| SEP | Labour Rs/kg (actual) | 4.26 | 6.94 | -38.5% |
| SEP | Labour Rs/kg (ideal) | 3.31 | 3.30 | +0.3% |
| SEP | Power Rs/kg (actual) | 5.50 | — | — |
| SEP | Combined Rs/kg | 9.76 | — | — |
| OCT | Labour Rs/kg (actual) | 5.50 | 10.21 | -46.2% |
| OCT | Labour Rs/kg (ideal) | 3.25 | 3.20 | +1.5% |
| OCT | Power Rs/kg (actual) | 6.45 | — | — |
| OCT | Combined Rs/kg | 11.95 | — | — |
| NOV | Labour Rs/kg (actual) | 4.82 | 6.65 | -27.5% |
| NOV | Labour Rs/kg (ideal) | 3.33 | 3.10 | +7.3% |
| NOV | Power Rs/kg (actual) | 6.25 | — | — |
| NOV | Combined Rs/kg | 11.07 | — | — |
| DEC | Labour Rs/kg (actual) | 3.62 | 6.75 | -46.3% |
| DEC | Labour Rs/kg (ideal) | 3.19 | 3.17 | +0.7% |
| DEC | Power Rs/kg (actual) | 5.68 | — | — |
| DEC | Combined Rs/kg | 9.30 | — | — |
| JAN | Labour Rs/kg (actual) | 3.47 | 7.06 | -50.9% |
| JAN | Labour Rs/kg (ideal) | 3.20 | 3.08 | +3.7% |
| JAN | Power Rs/kg (actual) | 5.24 | — | — |
| JAN | Combined Rs/kg | 8.71 | — | — |
| FEB | Labour Rs/kg (actual) | 3.42 | 8.77 | -61.0% |
| FEB | Labour Rs/kg (ideal) | 3.15 | 3.54 | -10.9% |
| FEB | Power Rs/kg (actual) | 4.45 | — | — |
| FEB | Combined Rs/kg | 7.87 | — | — |
| MAR | Labour Rs/kg (actual) | 3.65 | 6.34 | -42.4% |
| MAR | Labour Rs/kg (ideal) | 3.18 | 3.26 | -2.6% |
| MAR | Power Rs/kg (actual) | 4.24 | — | — |
| MAR | Combined Rs/kg | 7.89 | — | — |
Cost Bridge — FY2023-24 → FY2025-26
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).
FY2023-24
Rs 7.63/kg · 4,223,283 kg
FY2025-26
Rs 4.16/kg · 5,160,315 kg
Rate effect
-2.09 Rs/kg
Volume effect
-1.39 Rs/kg
Mix effect
-0.01 Rs/kg
Total Δ
-3.48 Rs/kg
Volume Sensitivity (Labour + Power)
Based on 12-month actuals (5,160,315 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 | 5,160,315 | 4.16 | 6.46 | 10.62 |
| +10% | 5,676,347 | 3.82 | 6.39 | 10.21 |
| +20% | 6,192,379 | 3.53 | 6.34 | 9.87 |
| +30% | 6,708,410 | 3.29 | 6.29 | 9.58 |
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.