Learning & Training
Learn textile calculations the way real companies use them
For students and new merchandisers: every lesson explains who does it in a company, the formula, a worked example with real numbers, common mistakes and a quick quiz — then you try it live in the calculator.
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- Fabric basics0/5
- Garment costing0/4
- Production & IE0/3
- Yarn0/2
- Export & merchandising0/3
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Learning tracks
Fabric basics
5 lessons
GSM, GLM, consumption, marker efficiency and fabric cost — the first numbers every merchandiser learns.
Garment costing
4 lessons
CMT from SMV, trims BOM, the full cost sheet to FOB, margin vs markup and commission.
Production & IE
3 lessons
SMV, line efficiency, capacity and manpower — how factories plan output.
Yarn
2 lessons
Count systems (Ne, Nm, Tex, Denier) and yarn needed for a knit order.
Export & merchandising
3 lessons
Incoterms, FOB to CIF, freight in CBM and the real profit on an export order.
How an export order moves through a company
The Time & Action (T&A) flow every merchandiser follows — and where each calculation in this course is used.
- 1
Enquiry & tech pack
Merchandiser
Buyer sends the style, tech pack, target price and quantity.
- 2
Costing & quotation
Merchandiser / costing
Consumption, cost sheet, CMT and FOB — the numbers in this course.
- 3
Proto / fit sample
Sampling
First sample to check fit and design; comments come back from the buyer.
- 4
Order confirmation (PO)
Merchandiser
Buyer issues the purchase order with price, quantity, sizes and ship date.
- 5
T&A calendar
Merchandiser / PPC
Time & Action plan: every activity with a target date working back from shipment.
- 6
Fabric & trims booking
Sourcing
Book fabric (consumption × qty + wastage) and trims from the BOM; lab dips and strike-offs approved.
- 7
PP sample & PP meeting
Merchandiser / QA / production
Pre-production sample in actual fabric and trims; everyone agrees the details before bulk.
- 8
Cutting & sewing
Production / IE
Markers, lay, cutting, line set-up with SMV and targets; daily efficiency tracked.
- 9
Washing, finishing & packing
Finishing / QA
Wash, press, inline and end-line checks, packing as per the buyer's packing list.
- 10
Final inspection
QA / buyer's QC
AQL inspection by the buyer or third party before shipment.
- 11
Shipment & documents
Shipping / documentation
Invoice, packing list, shipping bill, bill of lading; goods handed over as per the Incoterm.
- 12
Payment & incentives
Accounts
Payment realisation through the bank; export incentives claimed.
Jobs in a garment company — and what to learn for each
Merchandiser
The link between buyer and factory — costing, samples, T&A, follow-up until shipment.
Industrial engineer (IE)
Time studies, SMV, line balancing, efficiency and capacity.
Fabric / sourcing executive
Fabric and yarn booking, GSM checks, supplier negotiation.
CAD / cutting master
Markers, lay planning and cutting-room wastage.
Shipping & export documentation
Bookings, CBM, containers, invoices and shipping documents.
Interview questions
+How do you calculate fabric consumption for a shirt?
From the marker: marker length ÷ garments in the marker, then add cutting wastage and an allowance. Without a marker, use the body/sleeve measurement method and confirm with CAD before booking.
+What is the difference between margin and markup?
Margin is profit as a % of the selling price; markup is profit as a % of cost. For an 18% margin the price is cost ÷ 0.82 — a 21.95% markup.
+How is CMT calculated?
SMV × cost per minute ÷ efficiency gives labour; then add overhead and the factory margin.
+What is SMV and how is it measured?
Standard minute value — observed time from a time study × operator rating, plus PF&D allowances.
+Explain FOB and CIF.
FOB: the seller's responsibility ends when the goods are on board at the loading port. CIF: the seller also pays freight and insurance to the destination port.
+What is a T&A calendar and why is it important?
Time & Action plan listing every activity with dates, worked back from the ship date. It shows delays early so shipments are not missed.
+What is a PP meeting?
Pre-production meeting where merchandising, QA and production review the approved PP sample, comments and risks before bulk cutting.
+How do you check a fabric's GSM?
Cut a 100 cm² disc with a GSM cutter, weigh it, and multiply by 100. Compare with the buyer's tolerance.
+What is marker efficiency and a good value?
Pattern area ÷ marker area. Wovens usually 80–88%; every point of efficiency saves fabric on the whole order.
+How do you calculate CBM for a shipment?
Carton L × W × H in cm ÷ 1,000,000 = CBM per carton, × number of cartons. Compare with container capacity.
+Why is commission calculated as FOB ÷ (1 − rate)?
Commission is a percentage of the final price, so the price must be grossed up; adding the rate on cost leaves you short.
+What is AQL 2.5?
A sampling plan for final inspection: the buyer accepts the lot if major defects in the sample are within the AQL 2.5 limit.
Textile glossary
- AQL
- Acceptable Quality Level — the sampling standard for final inspection (e.g. AQL 2.5).
- BOM
- Bill of Materials — every fabric and trim with quantity per garment.
- CBM
- Cubic metre — the unit for sea freight volume.
- CIF
- Cost, Insurance & Freight — seller pays freight and insurance to the destination port.
- CM / CMT
- Cut & Make / Cut, Make & Trim — the factory's charge for making the garment.
- CPM
- Cost per minute of a sewing line.
- Consumption
- Fabric needed per garment, usually in metres or yards.
- Denier
- Grams per 9,000 m of yarn (direct count) — used for filament yarns.
- EXW
- Ex-Works — buyer collects the goods from the factory.
- FOB
- Free On Board — seller delivers goods on board at the port of loading.
- GLM
- Grams per linear metre of fabric = GSM × width (m).
- Greige
- Unprocessed fabric straight from the loom or knitting machine.
- GSM
- Grams per square metre — fabric weight.
- Hangtag
- The branded card attached to a garment, often with price and barcode.
- Incoterms
- International rules that say who pays for transport, insurance and risk.
- Lab dip
- A small dyed sample to approve the colour before bulk dyeing.
- Lay
- Layers (plies) of fabric spread on the cutting table under a marker.
- Line balancing
- Spreading operations across operators so no one is a bottleneck.
- Marker
- The plan of pattern pieces laid on the fabric for cutting.
- Ne
- English cotton count — hanks of 840 yd per pound (higher = finer).
- Nm
- Metric count — km per kg (higher = finer).
- PO
- Purchase order from the buyer.
- PP sample
- Pre-production sample made with bulk fabric and trims.
- PPC
- Production planning & control.
- RoDTEP
- Remission of Duties and Taxes on Export Products — an Indian export incentive.
- Shade band
- Approved range of colour shades for bulk fabric.
- Shrinkage
- Change in fabric size after washing — allowed for in consumption.
- SMV / SAM
- Standard minute value / standard allowed minutes for an operation or garment.
- Strike-off
- Sample of a print to approve colours and placement.
- T&A
- Time & Action calendar — the schedule of every activity up to shipment.
- Tech pack
- The buyer's technical file: sketches, measurements, materials and construction.
- Tex
- Grams per 1,000 m of yarn (direct count).
- Trims
- Everything except the main fabric — buttons, zippers, labels, thread, tags.
- Wastage
- Material lost in cutting, processing or handling; added on top of the net requirement.