Product & raw-material economics
11 costed products · RM cost up on 11 of them · average contribution margin 35.5% → 33.8% (FY2025-26 → FY2026-27 Q1) · all rates Rs/kg, gas Rs/cum
RM cost / kg
₹220
+25.5% vs FY2025-26
Realised price / kg
₹293
FY2025-26 ₹300
Contribution / kg
₹73
-41% vs last year
Contribution margin
24.9%
from 41.5%
What moved FFA's cost
Rs/kg change in each input's contribution to product cost, FY2025-26 → FY2026-27 Q1
Bill of materials
Norm = kg of input per kg of product. RM cost per line = norm × rate.
| Raw material | Norm | Std rate | FY25-26 rate | FY26-27 rate | Cost FY25-26 | Cost FY26-27 | Rate basis |
|---|---|---|---|---|---|---|---|
| FurfurldehydeFurfuraldehyde | 1.170 | ₹107 | ₹101 | ₹128 | ₹117.85 | ₹149.94 | purchase register |
| Anhydrous Ammonia | 0.220 | ₹53 | ₹60 | ₹112 | ₹13.16 | ₹24.60 | purchase register |
| Hydrogen Gas (cum)Hydrogen Gas | 0.360 | ₹57 | ₹65 | ₹65 | ₹23.40 | ₹23.40 | cost-sheet avg (no register match) |
| Raney Nickel CatalystRaney Nickel Catalyst Grade 4061 | 0.006 | ₹2,700 | ₹2,668 | ₹2,800 | ₹16.01 | ₹16.80 | purchase register |
| Nitrogen GasNitrogen Gas (UHP) | 0.040 | ₹30 | ₹60 | ₹60 | ₹2.40 | ₹2.40 | cost-sheet avg (no register match) |
| Caustic Soda Flakes | 0.030 | ₹24 | ₹47 | ₹58 | ₹1.42 | ₹1.73 | purchase register |
| Solvent Distilled WaterNo purchase data - sheet rate retained | 1.000 | ₹1 | ₹1 | ₹1 | ₹1.00 | ₹1.00 | cost-sheet (no purchase data) |
| Total RM cost | ₹175.25 | ₹219.88 | |||||