How to calculate RAW Material yield and yield as percentage as per clause 28(b) of 3cd? - Professionals - Taxation - TIK Share
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How to calculate RAW Material yield and yield as percentage as per clause 28(b) of 3cd?

amit sharma


How to calculate yield and yield percentage in case of manufacturing companies?

The requirement of clause are

In the case of a manufacturing concern, give quantitative
details of the principal items of raw materials, finished
products and by-products :

A. Raw materials :
(i) opening stock;

(ii) purchases during the previous year;

(iii) consumption during the previous year;

(iv) sales during the previous year;

(v) closing stock;

(vi) * yield of finished products;

(vii) * percentage of yield;

(viii) * shortage/excess, if any

How to calculate each of these?

Vedanta Deshika


The information about ‘yield’, ‘percentage of yield’, and ‘shortages/excess’ is required to be given only to the extent such information is available in the records of the business.

In a manufacturing concern, there will be standard inout output ratios. For Example to produce 80 tons of FG, we require 100 tons of Rm, then yield is calculated as  80/100 = 80%. This is the standard yield.

For calculating yield of finished goods(actuals) , the formula is  = Actual voulme (Qty) of Production divided by actual volume (Qty) of Raw materials consumed

Now, coming to Percentage yield

Percentage yield = Actual Yield divided by Standard yield


CA Pulkit Sharma


@ Vedanta

This is the required quality of Tikshare.

A good discussion here. Really man these untouched issues and answering these doubrs were little difficult.

Thanks for a good reply in early morning.


Vedanta Deshika


@Pulkit Sharma.


Thanks for the response. My pleasure working with tikshare 


Rajendra Sethia


Yield of Finished products = 99.65

Standards yield = 95

Precantage of yield = ??? (104.90)


Kindly clearify.