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Structure of retail price for children's T-shirt, 2025 edition

· snapshot · rows: 29 · periods: 2 · section: Prices, inflation

Breakdown of the retail price for a children's T-shirt: costs for raw and basic materials, labor, taxes, and manufacturer and retailer profits. Rows are categorized by cost items, showing the price share for each participant in the value chain, from fabric procurement to retail sale. Data is presented in rubles and as a percentage of the retail price at the time of publication

shown 25 largest of 29
Selling price… out by the enterpriseSelling price including VAT, excise and other taxes, including delivery charges of products (goods) to customers carried out by the enterprise 422.0 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 421.5 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 399.5 Full cost of one unit of product 324.7 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 196.1 Cost of main type of raw material 185.1 Turnover of the distribution sector 184.4 Торговая надбавка (без НДС) 165.7 Production… commercial expensesProduction expenses, including commercial expenses 128.6 Затраты по доставке и продаже товара 82.4 Actual profit, loss (-) 74.8 Wages including… security contributionsWages including social security contributions 59.7 VAT 21.2 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 19.1 General production (shop floor) expenses 13.9 Cost of other… and main materialsCost of other types of raw materials and main materials 11.9 Commercial expenses 11.3 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 9.55 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 6.65 Auxiliary material… technological purposesAuxiliary materials for technological purposes 3.91 Other production expenses 3.60 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 0.94 Expenses for… and developmentExpenses for production preparation and development 0.91 Other types of taxes 0.77 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise 0.46
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Set in numbers

The table is a snapshot — 29 series shown across 2 breakdowns. 58 values in total.

“Selling price including VAT, excise and other taxes, including delivery charges of products (goods) to customers carried out by the enterprise” leads the table with 69.6, “Delivery charges of products (goods) to customers carried out by the enterprise” closes it with 0.08. The gap between them is 870-fold.

All table numbers are series: 29
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 196,06 32,33
Стоимость основного вида сырья 185,11 30,53
Стоимость других видов сырья и основных материалов 11,89 1,96
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,94 0,15
Расходы на производство, включая коммерческие расходы 128,64 21,21
Вспомогательные материалы на технологические цели 3,91 0,65
Топливо и энергия, включая воду и пар на технологические цели 9,55 1,58
Расходы на подготовку и освоение производства 0,91 0,15
Расходы на содержание и эксплуатацию оборудования 6,65 1,10
Заработная плата с отчислениями на cоциальные нужды 59,73 9,85
Общехозяйственные (общезаводские) расходы 19,09 3,15
Общепроизводственные (цеховые) расходы 13,94 2,30
Прочие производственные расходы 3,60 0,59
Коммерческие расходы 11,25 1,86
Полная себестоимость единицы продукции 324,70 53,55
Фактическая прибыль, убыток (-) 74,84 12,34
Отпускная цена без НДС и других видов налогов 399,54 65,89
НДС 21,21 3,50
Другие виды налогов 0,77 0,13
Отпускная цена с НДС, акцизом и другими налогами 421,53 69,52
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 0,46 0,08
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 421,99 69,59
Оборот сферы обращения 184,38 30,41
Торговая надбавка (без НДС) 165,65 27,32
Затраты по доставке и продаже товара 82,43 13,59
в том числе затраты организаций розничной торговли по доставке товара 7,41 1,22
Прибыль организаций розничной торговли 83,22 13,72
НДС, начисленный организациям розничной торговли 18,73 3,09
Розничная цена товара 606,37 100,00

How to read this table

The twenty-nine rows detail various cost and markup components. Users can compare the cost of primary raw materials against other materials or assess the share of raw materials in the total product price. This illustrates the proportion of the final price allocated to resource procurement versus other expenses

The same indicator in other breakdowns (15)

More in the section Prices, inflation»

Period and application

The data is presented as a single snapshot rather than a time series. The information is current as of the publication date and provides insight into the current cost distribution. Data in rubles and percentages is useful for analyzing pricing within the children's clothing segment

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