GP Analysis: Stock KK25025 - Breakdown of gross profit calculation

gp-analysis-KK25025.md

GP Analysis: Stock KK25025

retailAdId: 4c5099c5-9dad-47cb-9816-ae4adf77de42 Country: PL | Currency: PLN | VAT Type: 1053 | VAT Rate: 0.23 Retail Ready Date: 2025-07-07 EUR/PLN Rate: 4.2248 (derived from stored GP values)

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1. GP Formula & Data Sources

GP = Net Sell Price + Tax Advantage
   - Net Buy Price - Production Cost
   - Special Tax - De-Registration - Legal Registration
   - Diff Tax - Warranty Claims - WS Consumables (pricing)

Production Cost Resolution

Production cost is NOT simply the refurbishment budget. It uses max(estimated, actual):

Estimated = Refurbishment Budget + Exit Check + Workshop Consumable
Actual    = sum(PnL INVOICE amounts) - sum(PnL CREDIT_NOTE amounts)
            (only category=Refurbishment, itemType=COST, deleted=false)

Production Cost = max(Estimated, Actual)

For this stock:

• Estimated = 11,609.01 (budget) + 0 (exit check) + 187.16 (workshop) = 11,796.17 PLN
• Actual = 7,967 + 127,315 + 12,500 - 3,314 = 144,468 minor units = 1,444.68 PLN
• max(11,796, 1,445) = 11,796 → estimated wins

Breakdown

#	Component	PLN	EUR	Source	DB Table
+	Net Sell Price	72,300.00	17,113.70	grossPrice from retail-ad-service. vatType=1053 so no VAT deduction: netSell = grossSell	Feign call (runtime)
+	Tax Advantage	0	0	pricing_cost_item (costType=tax-advantage)	retail_gross_profit.pricing_cost_item
-	Net Buy Price	55,302.97	13,089.00	1,308,900 EUR cents converted to PLN at runtime	retail_gross_profit.ad_price
-	Production Cost	11,796.17	2,792.71	max(estimated, actual) — see breakdown below	Computed
	— Refurb Budget	11,609.01	2,748.41	ACTIVE refurb, totalCostBudgetMinorUnits = 1,160,901	retail_gross_profit.refurbishment
	— Exit Check	0	0	No exit checks	retail_gross_profit.exit_check
	— Workshop Consumable	187.16	44.30	PL/2025_07 = 4,430 EUR cents, converted to PLN	retail_gross_profit.workshop_consumable_cost
	— Actual PnL Cost	1,444.68	342.00	4 invoices (INVOICE) - 0 (CREDIT_NOTE)	retail_gross_profit.pnl_item
	— Winner	Estimated		11,796 > 1,445
-	Special Tax	1,748.00	413.78	pricing_cost_item (costType=special-tax)	retail_gross_profit.pricing_cost_item
-	De-Registration	495.00	117.17	pricing_cost_item (costType=de-registration)	retail_gross_profit.pricing_cost_item
-	Legal Registration	145.00	34.32	pricing_cost_item (costType=legal-registration)	retail_gross_profit.pricing_cost_item
-	Diff Tax	3,178.25	752.53	(72,300 - 55,302.97) x 0.23 / 1.23. Applies because vatType=1053 and grossSell > grossBuy	Computed from ad_price + adDetail
-	Warranty Claims	681.00	161.20	pricing_cost_item (costType=legal-warranty-and-non-warranty-claims)	retail_gross_profit.pricing_cost_item
-	WS Consumables	0	0	Not present in pricing_cost_item for this ad	retail_gross_profit.pricing_cost_item
=	Gross Profit	-1,045.39	-251.81	Stored as -25,181 EUR / -106,384.68 PLN minor units	retail_gross_profit.gross_profit

Margin Analysis

	PLN	% of Sell Price
Raw Margin (Sell - Buy)	16,997.03	23.5%
Production Cost	-11,796.17	16.3%
Diff Tax	-3,178.25	4.4%
Other Costs	-3,069.00	4.2%
GP	-1,045.39	-1.4%

Production cost (driven by refurbishment budget) consumes 69.4% of the raw margin. Estimated refurb budget = 11,609 PLN vs actual PnL invoices = 1,445 PLN (8x difference). Since max(estimated, actual) = estimated, the budget drives the GP negative.

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2. Queries

Stored GP

SELECT gross_profit_minor_unit, local_currency_gross_profit_amount_minor_unit
FROM retail_gross_profit.gross_profit
WHERE retail_ad_id = '4c5099c5-9dad-47cb-9816-ae4adf77de42';
-- Result: -25,181 EUR | -106,384.68 PLN

Buy Prices (Net + Gross)

SELECT price_type, amount_minor_unit, currency
FROM retail_gross_profit.ad_price
WHERE retail_ad_id = '4c5099c5-9dad-47cb-9816-ae4adf77de42';
-- Result: NET_BUY_PRICE 1,308,900 EUR | GROSS_BUY_PRICE 1,308,900 EUR

Refurbishment Budget (part of estimated production cost)

SELECT state, total_cost_budget_minor_units, currency_code
FROM retail_gross_profit.refurbishment
WHERE retail_ad_id = '4c5099c5-9dad-47cb-9816-ae4adf77de42';
-- Result: ACTIVE, 1,160,901 PLN

Workshop Consumable Cost

SELECT amount_in_minor_units, currency
FROM retail_gross_profit.workshop_consumable_cost
WHERE country = 'PL' AND year_month = '2025_07';
-- Result: 4,430 EUR cents (44.30 EUR)

Pricing Cost Items

SELECT cost_type, amount_minor_unit, currency
FROM retail_gross_profit.pricing_cost_item
WHERE retail_ad_id = '4c5099c5-9dad-47cb-9816-ae4adf77de42';
-- Key items used in GP formula:
-- special-tax: 174,800 PLN cents
-- tax-advantage: 0
-- de-registration: 49,500 PLN cents
-- legal-registration: 14,500 PLN cents
-- legal-warranty-and-non-warranty-claims: 68,100 PLN cents
-- workshop-consumables: not present (defaults to 0)

PnL Items (actual production cost input)

SELECT category, item_type, invoice_type, net_amount_minor_units, currency_code, deleted
FROM retail_gross_profit.pnl_item
WHERE retail_ad_id = '4c5099c5-9dad-47cb-9816-ae4adf77de42';
-- 4 refurbishment INVOICE items totaling 144,468 PLN cents (1,444.68 PLN)
-- Filtered by: deleted=false, category=Refurbishment, itemType=COST
-- INVOICE amounts summed, CREDIT_NOTE amounts subtracted

Exit Checks

SELECT item_type, item_state, amount_minor_units, currency_code
FROM retail_gross_profit.exit_check
WHERE retail_ad_id = '4c5099c5-9dad-47cb-9816-ae4adf77de42';
-- Result: none

Full Input Context Snapshot

SELECT *
FROM retail_gross_profit.gross_profit_input_context
WHERE retail_ad_id = '4c5099c5-9dad-47cb-9816-ae4adf77de42';