Mezcal-Accounting-101.xlsx

	B	C	D	E	F	H	I	J	K	L
1
2	PRICING OF MEZCAL IN MEXICO					PRICING OF MEZCAL FOR EXPORT
3
4	Total Retail Sales Price w/Taxes	621.18	28.24			Retail Sale Price without Sales Taxes	45.00	1.59
5	IVA (Value-Added Tax)	85.68	16%			Retailer Margin	25%	20-30%
6	IEPS (Special Tax)	185.50	53%
7	Amount the Retailer keeps (taxes removed)	350.00				Distributor Wholesale Invoice Price	33.75
8	Retailer Margin	25%	20-30%			Distributor Margin	25%	20-30%
9
10	Distributor Wholesale Invoice Price to Retailer	262.50				Importer Distributor Invoice Price	25.31
11	Distributor Margin	20%	10-30%			Importer Margin	20%	10-30%
12
13	Brand Price to Distributor (Gross Sales)	210.00				Importer Landed Cost	20.25
14
15	Total Increase Full Chain w/Taxes	196%				Import tax, freight, etc	4
16
17	COGS	169.5				Brand Ex Works Invoice Price (Gross Sales)	16.25
18			$ Kg	Liter to Agave Kilo Yield	Mix of COGS
19	Agave	97.5	13	10	58%	Total Increase Full Chain wo/Taxes	177%
20	Transformation costs (agave to liquid)	35.00			21%
21	Bottling Materials (bottle, label, cork, etc)	20.00			12%	Exchange rate	22
22	Bottling cost (labor, warehouse, crm, etc)	12.00			7%	Brand Invoice Price (Gross Sales)	357.5	70%	vs Domestic
23	Logistics costs (agave, liquid, materials)	3.00			2%
24	Others	2.00			1%	COGS	169.5
25								$ Kg	Liter to Agave Kilo Yield	Mix of COGS
26	Brand Margin	40.50				Agave	97.5	13	10	58%
27	Brand Margin vs Brand Invoice Price (Gross Sales)	19%				Transformation costs (agave to liquid)	35.00			21%
28						Bottling Materials (bottle, label, cork, etc)	20.00			12%
29						Bottling cost (labor, warehouse, crm, etc)	12.00			7%
30						Logistics costs (agave, liquid, materials)	3.00			2%
31						Others	2.00			1%
32
33						Brand Margin	188.00
34						Brand Margin vs Brand Invoice Price (Gross Sales)	53%	2.73
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100