Finance Formula • Published on September 11, 2026 • Last updated September 11, 2026
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Gross billed purchase price per carton/case on wholesale invoice
Trade Discount percentage applied on gross billed price
Cash Discount percentage applied on remaining balance after Trade Discount
GST tax amount paid on invoice (added to cost for Composition Scheme/unregistered dealers; ₹0 if claiming Input Tax Credit)
Inward transportation, freight, and unloading labor costs per carton
Standard piece count packed per carton/case
Quantity promotional trade scheme ratio (e.g., 2 free per 12 paid in a 12+2 deal)
The Kirana wholesale landing cost formula determines the true per-piece acquisition cost for grocery retailers, supermarkets, and FMCG distributors. Rather than using the gross rate printed on distributor invoices, this formula cascades sequential trade discounts, cash settlement rebates, tax credit adjustments, and quantity bonus schemes (Buy X Get Y Free) across the total physical units delivered.
A Buy 10 Get 1 Free (10+1) scheme provides an effective 9.09% discount on unit cost, calculated as: 10 paid / 11 received = 0.9091 (a 9.09% reduction). The total invoice cost is distributed across 11 salable pieces rather than 10.
In commercial wholesale accounting, Trade Discount is an unconditional price concession deducted from the gross catalogue price to establish the net billing price. Cash Discount is a conditional financial reward for prompt settlement, calculated strictly on the net amount payable after trade discount.
For regular GST-registered retailers, GST is an asset (input tax credit) that offsets tax collected from customers on sales; therefore, GST is excluded from product landing cost. For Composition Scheme retailers, GST paid on purchases cannot be claimed back and must be added directly to the inventory cost.
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