Apparel Pricing Formula: Markup, Margin and Profit

A practical guide to calculating selling price, margin, and profit per garment using real commercial conditions.

Pricing is one of the most critical decisions in apparel manufacturing. A selling price that looks profitable at first glance may produce weak results once discounts, commissions, payment fees, and logistics costs are included.

A correct pricing formula must go beyond simple markup and reflect how much revenue the business actually keeps per garment.

Apparel pricing formula

Selling Price = Cost × (1 + (Markup % / 100))
Selling Price = Cost / (1 - (Margin % / 100))

These formulas define the nominal selling price before commercial deductions. However, real profitability depends on what remains after discounts, commissions, payment fees, and freight-out.

Markup vs margin

Markup and margin are often confused, but they are fundamentally different.

  • Markup is calculated over cost.
  • Margin is calculated over selling price.
Markup = (Selling Price - Cost) / Cost
Margin = (Selling Price - Cost) / Selling Price
Markup % = Markup × 100
Margin % = Margin × 100

Because they use different bases, the same percentage produces different results. For example, a 50% markup does not equal a 50% margin.

Nominal price vs real profitability

The selling price calculated from markup or margin is only the starting point. Real profitability depends on net revenue after deductions.

Net Revenue = Selling Price × (1 - (Discount % / 100)) × (1 - (Commission % / 100)) × (1 - (Payment Fee % / 100))

Discounts, commissions, and payment fees can significantly reduce the revenue actually received per garment.

Profit per garment

Profit = Net Revenue - Cost - Freight-out

Freight-out and other post-production costs must be included to avoid overestimating profitability.

Example: apparel pricing in practice

Suppose a garment has the following inputs:

  • Production cost: $10.00
  • Target markup: 100%
  • Discount: 20%
  • Sales commission: 5%
  • Payment fees: 5%
  • Freight-out: $1.00 per garment
  • Order quantity: 500 units
Selling Price = 10.00 × (1 + (100 / 100)) = 20.00
Net Revenue = 20.00 × 0.80 × 0.95 × 0.95 = 14.44
Profit per Garment = 14.44 - 10.00 - 1.00 = 3.44
Total Profit = 3.44 × 500 = 1,720.00 USD

Even with a 100% markup, the real profit is much lower once discount, commission, payment fees, and freight-out are included.

What the calculator returns

  • Selling price per garment
  • Production cost per garment
  • Net revenue per garment
  • Profit per garment
  • Total profit
  • Target price margin
  • Realized net margin
  • Profit as percentage of cost

Common pricing mistakes

  • Using markup instead of margin without understanding the difference
  • Ignoring discounts and commissions
  • Ignoring payment or platform fees
  • Not including freight-out in profitability
  • Assuming nominal margin equals realized margin
  • Setting price without testing profit per garment

Pricing method used by the calculator

For a detailed explanation of how pricing, net revenue, and margins are calculated, see the pricing strategy method.

Calculate selling price and profit

Use the Pricing / Profit Engine to calculate selling price, net revenue, realized margin, and profit under real commercial conditions.

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