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PTS & PTR Pharma Profit Calculator

Calculate Price to Stockist (PTS) and Price to Retailer (PTR) from MRP with retailer/stockist margins & GST.

%
%
MRP excluding GST
₹89.29
PTR (price to retailer)
₹74.40
₹83.33 with GST
PTS (price to stockist)
₹67.64
₹75.76 with GST
Retailer earns
₹14.88
Stockist earns ₹6.76

How this is calculated

MRP excl. GST = ₹100.00 ÷ (1 + 12%) = ₹89.29

PTR = ₹89.29 ÷ (1 + 20%) = ₹74.40

PTS = ₹74.40 ÷ (1 + 10%) = ₹67.64

Trade margins are quoted on PTR and PTS, not on MRP. Computing MRP × (1 − margin) instead gives ₹71.43 here, which understates PTR by 4.0%.

PTS & PTR Pharma Profit Calculator: how it works

Pharma trade margins are quoted on PTR and PTS, not on MRP. Getting the base wrong understates the price to retailer by several percent.

The trade chain

Stock moves from manufacturer to stockist to retailer to patient. PTS is what the stockist pays, PTR is what the retailer pays, and MRP is what the patient pays. Each step carries a margin.

MRP ex-GST = MRP ÷ (1 + GST%)

PTR = MRP ex-GST ÷ (1 + retailer margin%)
PTS = PTR ÷ (1 + stockist margin%)

Why the base matters

Worked example · MRP ₹100, GST 12 percent, retailer margin 20 percent

Given

  • MRP: ₹100
  • GST: 12%
  • Retailer margin: 20%

Working

  1. 1MRP ex-GST = 100 ÷ 1.12 = ₹89.29
  2. 2Correct PTR = 89.29 ÷ 1.20 = ₹74.40
  3. 3Incorrect method: 100 × 0.80 ÷ 1.12 = ₹71.43

The wrong method understates PTR by ₹2.97, or 4 percent

Standard margins

Product typeRetailerStockist
Scheduled formulations16%8%
Non-scheduled formulations20%10%
Generic and PCD products30–50%+10–15%

Margins for scheduled drugs under price control are capped by the NPPA. Non-scheduled products are commercially negotiated, and generic or PCD franchise products often carry much higher retail margins.

GST rates in pharma

  • 5 percent on most essential and life-saving formulations.
  • 12 percent on the majority of pharmaceutical preparations.
  • 18 percent on nutraceuticals, some devices and cosmetics classified separately.

Based on

  • National Pharmaceutical Pricing Authority margin norms

Frequently asked questions

PTR is Price to Retailer, what a chemist pays the stockist. PTS is Price to Stockist, what the stockist pays the manufacturer or distributor.

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