DISCRETE
Safety Footwear (S3 Steel-Toe Boot)
Leather cutting & assembly with PU injection-molded outsoles · VN
Total Cost
$135 / unit
Capacity (units/year)
2,000,000
Throughput %
85%
Working capital
$19.0M Mn
Capex
$5.2M Mn
Offsite
$0.00 Mn
Total investment
$24.2M Mn
Lines
13
Net raw material
$122
90.5%
Conversion
$12.80
9.5%
Total / unit
$135
$ per unit
Raw Material
$122 / unit
| Line | Consumption | Unit | Price (USD) | Cost / unit |
|---|---|---|---|---|
| Upper materials (leather, lining, laces, eyelets) | pair | $6.65 | ||
| Steel components (toe cap, puncture plate, shank)Live | pair | $1.07 | ||
| PU outsole & midsole material (MDI/TDI carrier) | pair | $3.65 | ||
| Packaging materials (box, tissue, label) | pair | $0.70 | ||
| Polymer trim & reinforcement scrapLive | pair | $110 |
Utility
$0.52 / unit
| Line | Consumption | Unit | Price (USD) | Cost / unit |
|---|---|---|---|---|
| Factory electricity & utilities | pair | $0.52 |
Operating
$4.15 / unit
| Line | Price (USD) | Cost / unit |
|---|---|---|
| Assembly labour (cutting, lasting, stitching, cementing, finishing) | $4.15 |
Overhead
$1.65 / unit
| Line | Price (USD) | Cost / unit |
|---|---|---|
| Factory overhead (facility, indirect labour, utilities, QC) | $1.65 |
Depreciation
$0.83 / unit
| Line | Price (USD) | Cost / unit |
|---|---|---|
| Machinery & tooling depreciation (injection moulds, lasting boards, stitching lines) | $0.83 |
Others
$5.65 / unit
| Line | Price (USD) | Cost / unit |
|---|---|---|
| Compliance testing & certification (EN ISO 20345 / ASTM F2413) | $0.85 | |
| Quality assurance, scrap & rework allocation | $1.65 | |
| Logistics & duties (Vietnam port to US buyer DC, excl. buyer margin) | $1.15 | |
| Manufacturer margin | $2.00 |
Prices stored in USD; converted to your selected currency at the latest ECB rate. Inputs marked "Live" pull current observed prices from Claight commodity data.