What am I looking at?
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.
Read the full guide for this screen · written for Commercial and finance
PCL-2026-0525
Coking Coal Hard · 36,250.000 MT · CFR Haldia · MV Southern Cross (IMO 9712454) · B/L BL/0525 dated 11 Aug 2025
Estimated per tonne
₹28,481.00Actual per tonne
₹29,505.00Variance per tonne
+₹1,024.00
3.59 % against estimate
Parcel total
₹1,05,99,13,587.79+₹3,67,59,834.05 against estimate
Per-tonne figures divide by 35,923.750 MT — Goods receipt note at the plant.
How the tonne is built
Each bar adds to the one before it. The final bar is the landed cost of one tonne of material standing in the plant yard.
What moved the number
Ranked by rupees per tonne. Quantity shortfall comes first because it changes the denominator every other line is divided by.
- 1. Quantity shortfall+₹266.00 / MT
326.25 MT of the Bill of Lading quantity never reached the plant. The same spend is now divided over fewer tonnes, so every remaining tonne carries more.
- 2. Goods value+₹620.00 / MT
Budgeted ₹24,240/MT, came in at ₹24,860/MT.
- 3. Ocean & lighterage+₹193.00 / MT
Budgeted ₹1,855/MT, came in at ₹2,048/MT.
- 4. Port & handling+₹109.00 / MT
Budgeted ₹1,016/MT, came in at ₹1,125/MT.
- 5. Demurrage+₹52.00 / MT
Nothing was budgeted for this. It is entirely an overrun.
- 6. Inland+₹31.00 / MT
Budgeted ₹689/MT, came in at ₹720/MT.
Cost lines
Grouped into the buckets used by the waterfall. Open a bucket to see the individual estimated and actual lines behind it.
Goods value84.3 % of totalest ₹24,240.00/MTact ₹24,860.00/MT+₹620.00/MT
| Line | Nature | Counterparty | Incurred | Per tonne | Amount |
|---|---|---|---|---|---|
| Goods valueACT/0525/02 | Actual | Bowen Basin Carbon Pty Ltd | 30 Sep 2025 00:00 +05:30 | ₹24,860.00 | ₹89,30,64,425.00 |
| Goods value | Estimated | Bowen Basin Carbon Pty Ltd | 11 Aug 2025 00:00 +05:30 | ₹24,240.00 | ₹87,07,91,700.00 |
Ocean & lighterage6.9 % of totalest ₹1,855.00/MTact ₹2,048.00/MT+₹193.00/MT
| Line | Nature | Counterparty | Incurred | Per tonne | Amount |
|---|---|---|---|---|---|
| Marine insuranceACT/0525/04 | Actual | The New India Assurance Co. Ltd | 30 Sep 2025 00:00 +05:30 | ₹119.00 | ₹42,74,926.25 |
| LighterageACT/0525/06 | Actual | Hooghly Floating Cranes Pvt Ltd | 30 Sep 2025 00:00 +05:30 | ₹1,080.00 | ₹3,87,97,650.00 |
| Floating craneACT/0525/08 | Actual | Hooghly Floating Cranes Pvt Ltd | 30 Sep 2025 00:00 +05:30 | ₹465.00 | ₹1,67,04,543.75 |
| Barge freightACT/0525/10 | Actual | Hooghly Floating Cranes Pvt Ltd | 30 Sep 2025 00:00 +05:30 | ₹384.00 | ₹1,37,94,720.00 |
| Marine insurance | Estimated | The New India Assurance Co. Ltd | 11 Aug 2025 00:00 +05:30 | ₹115.00 | ₹41,31,231.25 |
| Lighterage | Estimated | Hooghly Floating Cranes Pvt Ltd | 11 Aug 2025 00:00 +05:30 | ₹960.00 | ₹3,44,86,800.00 |
| Floating crane | Estimated | Hooghly Floating Cranes Pvt Ltd | 11 Aug 2025 00:00 +05:30 | ₹410.00 | ₹1,47,28,737.50 |
| Barge freight | Estimated | Hooghly Floating Cranes Pvt Ltd | 11 Aug 2025 00:00 +05:30 | ₹370.00 | ₹1,32,91,787.50 |
Port & handling3.8 % of totalest ₹1,016.00/MTact ₹1,125.00/MT+₹109.00/MT
| Line | Nature | Counterparty | Incurred | Per tonne | Amount |
|---|---|---|---|---|---|
| Port duesACT/0525/12 | Actual | Eastport Shipping Agency | 30 Sep 2025 00:00 +05:30 | ₹212.00 | ₹76,15,835.00 |
| WharfageACT/0525/14 | Actual | Eastport Shipping Agency | 30 Sep 2025 00:00 +05:30 | ₹158.00 | ₹56,75,952.50 |
| StevedoringACT/0525/16 | Actual | Bengal Stevedores Company | 30 Sep 2025 00:00 +05:30 | ₹506.00 | ₹1,81,77,417.50 |
| Plot rentACT/0525/18 | Actual | Eastport Shipping Agency | 30 Sep 2025 00:00 +05:30 | ₹139.00 | ₹49,93,401.25 |
| Customs house agent feeACT/0525/20 | Actual | Bengal Clearing & Forwarding Pvt Ltd | 30 Sep 2025 00:00 +05:30 | ₹34.00 | ₹12,21,407.50 |
| Survey feeACT/0525/22 | Actual | SGS India Pvt Ltd | 30 Sep 2025 00:00 +05:30 | ₹47.00 | ₹16,88,416.25 |
| DocumentationACT/0525/24 | Actual | Bengal Clearing & Forwarding Pvt Ltd | 30 Sep 2025 00:00 +05:30 | ₹29.00 | ₹10,41,788.75 |
| Port dues | Estimated | Eastport Shipping Agency | 11 Aug 2025 00:00 +05:30 | ₹205.00 | ₹73,64,368.75 |
| Wharfage | Estimated | Eastport Shipping Agency | 11 Aug 2025 00:00 +05:30 | ₹158.00 | ₹56,75,952.50 |
| Stevedoring | Estimated | Bengal Stevedores Company | 11 Aug 2025 00:00 +05:30 | ₹470.00 | ₹1,68,84,162.50 |
| Plot rent | Estimated | Eastport Shipping Agency | 11 Aug 2025 00:00 +05:30 | ₹88.00 | ₹31,61,290.00 |
| Customs house agent fee | Estimated | Bengal Clearing & Forwarding Pvt Ltd | 11 Aug 2025 00:00 +05:30 | ₹34.00 | ₹12,21,407.50 |
| Survey fee | Estimated | SGS India Pvt Ltd | 11 Aug 2025 00:00 +05:30 | ₹41.00 | ₹14,72,873.75 |
| Documentation | Estimated | Bengal Clearing & Forwarding Pvt Ltd | 11 Aug 2025 00:00 +05:30 | ₹20.00 | ₹7,18,475.00 |
Duties2.3 % of totalest ₹670.00/MTact ₹687.00/MT+₹17.00/MT
| Line | Nature | Counterparty | Incurred | Per tonne | Amount |
|---|---|---|---|---|---|
| Basic Customs DutyACT/0525/32 | Actual | Bengal Clearing & Forwarding Pvt Ltd | 30 Sep 2025 00:00 +05:30 | ₹624.00 | ₹2,24,33,483.78 |
| Social Welfare SurchargeACT/0525/34 | Actual | Bengal Clearing & Forwarding Pvt Ltd | 30 Sep 2025 00:00 +05:30 | ₹62.00 | ₹22,43,348.38 |
| Basic Customs Duty | Estimated | Bengal Clearing & Forwarding Pvt Ltd | 11 Aug 2025 00:00 +05:30 | ₹609.00 | ₹2,18,73,073.28 |
| Social Welfare Surcharge | Estimated | Bengal Clearing & Forwarding Pvt Ltd | 11 Aug 2025 00:00 +05:30 | ₹61.00 | ₹21,87,307.33 |
Demurrage0.2 % of totalest ₹0.00/MTact ₹52.00/MT+₹52.00/MT
| Line | Nature | Counterparty | Incurred | Per tonne | Amount |
|---|---|---|---|---|---|
| DemurrageDisputedACT/0525/36 | Accrued | Bowen Basin Carbon Pty Ltd | 11 Oct 2025 00:00 +05:30 | ₹52.00 | ₹18,72,125.00 |
Inland2.4 % of totalest ₹689.00/MTact ₹720.00/MT+₹31.00/MT
| Line | Nature | Counterparty | Incurred | Per tonne | Amount |
|---|---|---|---|---|---|
| Road freightACT/0525/26 | Actual | Eastern Haulage Logistics | 30 Sep 2025 00:00 +05:30 | ₹638.00 | ₹2,29,19,352.50 |
| Plant handlingACT/0525/28 | Actual | Internal | 30 Sep 2025 00:00 +05:30 | ₹82.00 | ₹29,27,785.63 |
| Road freight | Estimated | Eastern Haulage Logistics | 11 Aug 2025 00:00 +05:30 | ₹610.00 | ₹2,19,13,487.50 |
| Plant handling | Estimated | Internal | 11 Aug 2025 00:00 +05:30 | ₹79.00 | ₹28,37,976.25 |
Finance & other0.0 % of totalest ₹12.00/MTact ₹13.00/MT+₹1.00/MT
| Line | Nature | Counterparty | Incurred | Per tonne | Amount |
|---|---|---|---|---|---|
| Bank chargesACT/0525/30 | Actual | State Bank of India | 30 Sep 2025 00:00 +05:30 | ₹13.00 | ₹4,67,008.75 |
| Bank charges | Estimated | State Bank of India | 11 Aug 2025 00:00 +05:30 | ₹12.00 | ₹4,13,123.13 |
Outside the cost per tonne
Recoverable — input tax credit, not cost
₹4,61,00,809.17Integrated GST paid at the border is claimed back as input tax credit against output GST. It leaves the bank account but never lands on the cost of the material, so it is excluded from every per-tonne figure above.
- Integrated GST · ₹4,61,00,809.17 · ₹1,283.00/MT
Memo — value of material lost, already reflected in the per-tonne denominator
₹81,10,575.00The rupee value of the material that never arrived. Adding it to the cost total would count the loss twice, because the tonnes it represents have already been removed from the denominator.
- Transit loss · ₹81,10,575.00