BULLET POINTS

NO OF MINUTES/OPERATOR 450
NO OF AVG.WORKING DAYS 24
10800
CLOCK HOURS 180

NO OF CLOCK HOURS REQ. 400000

NO OF REQ. OPERATORS 2232
NO OF LINES 124.0
 BEST LIFESTYLE KENYA EPZ LIMITED - FACTORY COST
Value
S.NO PARTICULARS NOS CTC
$@Double Shift
1 DIRECT LABOUR COST
SEWING OPERATORS 2232 190 424,080
2 INDIRECT LABOUR COST
PRODUCTION
a PRODUCTION SUPERVISORS 62 265 16,430
b TEAM LEADER 62 215 13,330
c UTILITY OPERATORS 90 230 20,700
d PADPRINT OPERATORS 24 190 4,560
e HELPER 90 190 17,100
f PRODUCTION EXECUTIVE 14 515 7,210
g APM 7 750 5,250
h PM 4 1000 4,000
m STAIN REMOVER 20 190 3,800
n LINE FEEDER 28 190 5,320
o PACKERS 248 190 47,120
p ERP 2 265 530
i IE EXECUTIVES 6 515 3,090
j IF OFFICERS 12 265 3,180
k TECHNICIANS 20 265 5,300
q QUALITY CHECKER(PRODUCTION) 156 190 29,640
l IRONERS 124 190 23,560
969 210,120

CUTTING
a AUTO CUTTER M/C OPERATOR 3 265 795
b AUTO CUTTER HELPER 4 190 760
c HELPER RE-CUT 4 190 760
d SPREADING MACHINE OPERATOR 16 190 3,040
e SPREADING MACHINE HELPER 6 190 1,140
f PIPING MACHINE OPERATOR 18 190 3,420
g SEWING OPERATOR-PIPING 6 190 1,140
h CUTTING HELPER(RIB AND PIPING LAY) 15 190 2,850
i ISSUING 15 190 2,850
j HELPER BUNDLING-BUNDLING 28 190 5,320
k SUPERVISOR 8 265 2,120
l CUTTING EXECUTIVE 2 515 1,030
m ACM 2 750 1,500
n ERP 4 265 1,060
o CAD EXECUTIVE 2 515 1,030
133 28,815

p MANUAL LAYERS 40 190 7,600

q CUTTERS 10 265 2,650
r SUPERVISOR 6 265 1,590
s HELPER RE-CUT 2 190 380
58 12220

CUTTING TOTAL 191 41035

QUALITY
a CARTON ACCURACY 42 190 7,980
b AQL AUDITOR 42 190 7,980
c QUALITY SUPERVISOR 42 265 11,130
d QUALITY INCHARGE 14 515 7,210
e FINAL AUDITOR 2 190 380
f QUALITY CHECKER(CUTTING) 24 190 4,560
g CUTTING QUALITY SUPERVISOR 6 265 1,590
h CUTTING QUALITY EXECUTIVE 2 515 1,030
i AQM 2 750 1,500
j QUALITY SUPERVISOR(STORES) 2 265 530
k TRIMS INSPECTOR(STORES) 3 190 570
l LAB ASSISTANT 2 190 380
m FABRIC INSPECTION(STORES) 15 190 2,850
198 47690

STORES
a SUPERVISOR 12 265 3,180
b STORES EXECUTIVE 4 515 2,060
c ERP 4 265 1,060
d TRIMS - PREPARATION 56 190 10,640
e FABRIC PREPARATION 28 190 5,320
f SUB STORE HEPER (SHED#1) 6 190 1,140
g SUB STORE SUPERVISOR (SHED#1) 3 265 795
h LOADING (SHED#2 TO SHED#1) 24 190 4,560
i STACKER OPERATOR 4 190 760
j RELAXATION 22 190 4,180
163 33,695

FGS
a FGS SUPERVISOR 6 265 1,590
b FGS EXECUTIVE 2 515 1,030
c NEEDLE DETECTOR OPERATOR 6 190 1,140
d RE-PACKING 10 190 1,900
e HELPER - IN PUT COLLECTION 12 190 2,280
f HELPER PACKING - POLY BAG 16 190 3,040
g HELPER -CARTOON CLOSING 6 190 1,140
h HELPER - PREPARATION 8 190 1,520
66 13640

MAINTENANCE
a MECHANIC INCHARGE 8 515 4,120
b MECHANIC 32 315 10,080
c PAD PRINTING SUPERVISOR 2 265 530
d ELECTRICIAN 4 265 1,060
e GENERAL MAINTENANCE 2 190 380
f NEEDLE ROOM OPERATOR 4 190 760
g ISSUING ASSISTANT 2 190 380
h INK MIXING 12 190 2,280
66 19590

ADMIN
a ADMIN EXECUTIVE 2 415 830
b ADMIN ASSISTANT 6 265 1,590
c NURSE 4 265 1,060
d GARDENER 4 190 760
e OFFICE ASSISTANT (GKR SIR OFFICE) 1 190 190
17 4430
HRD
a HR Manager 1 2500 2,500
b HR EXECUTIVE 3 615 1,845
c HR ASSISTANT 6 265 1,590
d GRIEVANCE OFFICER 3 484 1,452
13 7,387
PAYROLL
a PAYROLL ASSISTANT 2 265 530

COMPLIANCE
a COMPLIANCE & SAFETY OFFICER 1 265 265

SHIPPING
a SENIOR SHIPPING EXECUTIVE 1 781 781
b SHIPPING ASSISTANT 2 265 530
3 1311

FINANCE
FINANCE ASSISTANT 1 273 273

MERCHANDISING
a JUNIOUR MERCHANDISER 3 265 795
b SENIOR MERCHANSIDER 1 969 969
4 1764

PLANNING
a PLANNING ASST 3 265 795
b PLANING EXECUTIVE 1 469 469
4 1264
IT
a IT ASSISTANT & ERP 3 265 795

SAMPLE & DEVELP.

a SAMPLE ROOM MACHINE OPERATOR 10 290 2,900

INDIRECT TOTAL 1711 386689

EXPATS 44 144621
G.TOTAL(DIRECT+INDIRECT) 3987 955390
MMR 1.77
A.AVAILABLE MINUTES

1 No of working minutes per day 450

2 No of working days per month 24
3 OPERATORS available(Machine operator) 2,232
24,105,600
STANDARD HRS 401,760
 PARTICULARS NOS CTC PERMIT COST INSURANCE TRAVEL
PRODUCTION
DIRECTOR 1
GM 1
DGM 2
STAFF 2
PCU 1
PM 2 350 102 100
APM 1 350 102 100
IE & LEAN
Manager 2 350 102 100
Executive 6
PLANNING
Manager 2 350 102 100
Asssitant Planning Manager 1 350 102 100

MAINTENANCE
Manager 1 350 102 100
AM 1 350 102 100
MECHANIC 3 350 102 100
TECHNICAL
Manager 1 350 102 100
EXECUTIVE 1
STAFF 1 350 102 100
QUALITY
DGM 1
Manager 1 350 102 100
AQM 1 350 102 100
EXECUTIVE 1
CUTTING
MANAGER 1 350 102 100
ACM 1 350 102 100
RM STORES
Manager 1 350 102 100

FGS
Manager 1 350 102 100

RCU
DGM 1

FINANCE
Manager 1 350 102 100

HR & COMPLIANCE
EXECUTIVE(PAYROLL) 1 350 102 100
ADMIN
Manager 350 102 100
 SHIPPING
Manager 1 350 102 100
Senior Executive 1
Executive 1
MERCHANDISING
Manager 350 102 100
Merchandiser 350 102 100
PRODUCT DEVELOPMENT
Manager 350 102 100
Pattern Maker 350 102 100
IT
Manager 350 102 100
ERP(EPDS)
ExECUTIVE 1 350 102 100
TOTAL 44
 HELA - FACTORY COST
S.NO PARTICULARS BEST CALCULATION HELA CALCULATION

1 Power & Fuel Total 90,000 66472

2 Shed Rent, annual maintenance & STP fee 124,641 124,641
3 Direct Cost 424,080 370858
4 Indirect Cost 386,689 352472
5 Expat Salaries & expenses 144,621 144,621
6 Repairs & Maintenance 20,000 19137
7 office & Administration expenses 52,425 52,425
8 Production Cost 18,879 18,879
9 ICT Cost 14762 14762
Total Cost 1,276,097 1,164,267

A.AVAILABLE MINUTES

1 No of working minutes per day 450 570

2 No of working days per month 24 24
3 Operators available(Machine operator) 2,232 1530
24,105,600 20,930,400
STANDARD HRS 401,760 348,840
CPAM 0.053 0.056
 BEST HELA

50% 55% 49% 55%

TOTAL SAH 200,880 220,968 170,932 191,862.00
MINUTES 12,052,800 13,258,080 10,255,896 11,511,720
PRICE/MIN 0.095 0.095 0.095 0.095
TOTAL 1145016 1259517.6 974310.12 1093613.4
MARGIN (131,081) (16,579) (189,957) (70,654)
PRICE/MIN 0.125 0.125 0.125 0.125
TOTAL 1,506,600 1,657,260 1,281,987 1,438,965
MARGIN 230,503 381,163 117,720 274,698
 Aug-24 Sep-24 Oct-24
MO per line 18 18 18
Total No of Lines 85 88 90
Total MO 1530 1584 1620
Working days 25 23 25
Working hours 9.5 9.5 9.5
Clock Hours 363,375 346,104 384,750
Efficiency 49% 51% 47%
Standard Hours (SAH) 178,054 176,513 180,833
Minutes 10683225 10590782.4 10849950
Price/Min 0.095 0.095 0.095
Total 1014906.4 1006124.3 1030745.3
Margin (149,361) (158,143) (133,522)
Price/Min 0.125 0.125 0.125
Total 1335403 1323848 1356244
Margin 171,136 159,581 191,977
Nov-24 Dec-24 Jan-25 Feb-25
18 18 18 18
90 90 90 72
1620 1620 1620 1296
24 18 24 22
9.5 9.5 9.5 9.5
369,360 277,020 369,360 270,864
50% 55% 55% 55%
184,680 152,361 203,148 148,975
11080800 9141660 12188880 8938512
0.095 0.095 0.095 0.095
1052676.0 868457.7 1157943.6 849158.6
(111,591) (295,809) (6,323) (315,108)
0.125 0.125 0.125 0.125
1385100 1142708 1523610 1117314
220,833 (21,560) 359,343 (46,953)
Mar-25
18
72
1296
24
9.5
295,488
55%
162,518
9751104
0.095
926354.9
(237,912)
0.125
1218888
54,621