What one tonne of this material actually cost by the time it was standing in the plant yard. The waterfall builds it up from the price we paid the seller, through freight, port handling, duty, demurrage and road transport. It is compared against what was budgeted, and the difference is explained line by line. Quantity shortfall comes first in that explanation because it changes the denominator every other line is divided by.

Per tonne, estimated and actual

Total cost divided by the quantity that actually arrived at the plant, not by what was shipped.

Variance

Actual against budget, in rupees per tonne and as a percentage. Positive means it cost more than planned.

Recoverable

IGST. Paid in cash but reclaimed, so it is shown separately and kept out of the cost per tonne.

Memo

The value of material lost in transit. It is not an extra invoice; it is already reflected in the fact that fewer tonnes carry the same spend.

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