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

2013-12-22

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

2013-12-23

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

2013-12-23

@ 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

2013-12-23

@Pulkit Sharma.

Thanks for the response. My pleasure working with tikshare

#### Rajendra Sethia

2014-09-18

Yield of Finished products = 99.65

Standards yield = 95

Precantage of yield = ??? (104.90)

Kindly clearify.