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How to read a Bangladesh costing sheet

Insight 14 September 2026 1 min read By WMB Team

CM, fabric, trims and freight all move independently. Here is how to tell a fair quote from a thin one.

A costing sheet from Bangladesh usually breaks into four parts: fabric, trims and accessories, cut and make, and commercial costs.

Fabric is normally the largest line, often half the total. Ask for the yarn count, GSM and the consumption in kilograms per dozen. If consumption looks low for the style, the factory may be planning to cut corners on the cutting table.

Cut and make covers labour, overhead and factory margin. It varies with the number of operations, not the size of the garment. A simple tee and a lined jacket are different worlds.

Always confirm which incoterm the price refers to. An FOB price and an ex factory price can look similar and differ by several percent.

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