Report

Introduction
This report gives the complete detail about how a garment manufacturing company functions
and the methods they follow in converting a thread (yarn) into a useful and the most stunning
garments we wear in our day to day lifes. The steps are as follows.
PROFILE OF THE COMPANY
Company name: AVERY KNITWEAR
Year founded: 2010
Authorized Person: M.PATHMANABHAN (FOUNDER),
Email: appu.rasi@gmail.com
Phone No.: 9865077727
Address:
302, SOWMIYA OIL MILL COMPOUND, VIYAJAMANGALAM MAIN ROAD,
RETTIPALAYAM,
Pin: 638751
City: TIRUPUR
RMRC: 208195
State: Tamil Nadu
Address2: UTHUKULI POST,
Phone No2: 04212374796/2903231
Region: South
MEMB_REG: Tirupur
EXP_TYPE: Manufacturer Exporter
EXP_MEM: Registered Exporter
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INTRODUCTION TO THE ORGANISATION
The textile manufacture of Report is named as AVERY KNITWEAR., # 302, Sowmiya Oil
Mill Compound, Vijayamangalam Road, Rettipalayam, Uthukulli,
Tirupur – 638751, India.
The well recognized company in Tirupur, manufacturing almost all types of baniyan type clothes
like men’s wear, women’s wear and kids and infants clothes.
PRODUCTS MANUFACTURED
Avery Knitwear is one of a leading knitted garments exports catering to overseas market. We
manufacture all kinds of knitted garments for Men's / Women's / Children / Toddler and Infants
catering to all seasons Spring / Summer / Autumn & Winter.
MENS COLLECTION
We are one of the premium manufacturers, suppliers and exporters of Men’s Knitted Garments.
 T-Shirts
 Polo-T-Shirts
 Crew Neck T-Shirts
 Pyjamas
 Sweat Shirts
 Collar T-Shirts
 Trousers
PRODUCTS
They are manufacturer and supplier of an exclusive range of Knitted Pullover that is accessible
in different shapes, sizes and colors. Apart from this, we also have the provision of customizing
these assorted products as per the client’s specifications. Offered products are available in
different designs and styles.
WOMENS COLLECTION
They are offering a wide array of ladies night suits that are very comfortable to put on and skin
friendly. These ladies night suits are available in different colors and sizes with superb looks.
Our entire product range is fabricated in sync considering the latest trends and vogue.
 T-Shirts
 Cotton shirts
 Pyjamas
 Woven Clothing
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 Sweat Shirts
 Collar T-Shirts
 Leggings
PRODUCTS DESCRIPTION
They are successfully ranked as the top provider of Boys Trendy T-Shirt. Made using optimum
quality fabric, we offer our products in variety of colors and designs. Offered t-shirts are stylish
and easy to wash which makes them highly applauded amongst the patrons.
BOYS COLLECTION
 T-Shirts
 Polo-T-Shirts
 Designer T-shirts
 Sweat Shirts
 Collar T-Shirts
 Trousers
 Printed T-shirts
PRODUCTS DESCRIPTION
They offer a wide range of girls wear with attractive designs, patterns, sizes and cuts. We design
various casual and formal wears which are ideal to wear in any occasion as well as for the
regular wear.
TRENDY GIRLS COLLECTION

 Girls top
 Polo-T-Shirts
 coats
 Pyjamas
 Sweat Shirts
 Girls Cardigans
 Trousers
 Leggings
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GARMENTS
There are 2 types of garments. One is a Woven garment. Another is Knitted garments. Shirts,
trousers, sarees, bed spreads, blankets, towels and made ups are Woven. T-shirts, sweatshirts,
undergarments, pyjamas and socks are Knits.
Woven fabrics are made in hand looms, power looms and mill made. Making woven fabrics is
simple. But yarn counts, reed & picks (warp & weft), width should be considered with more
care. The fabric quality is made differently by various methods of finishing and treating.
Knit fabrics are made in different kinds of knitting machines. According to the structure of
fabrics, they are called by different names. The mainly used fabrics are Jersey, Pique, Interlock,
Rib, French Rib, Flat back rib, Loop knit, Fleece, Polar fleece and Jacquards. The knit garments
can be made in solid dyed or all over printed or yarn striped or jacquard fabrics.
GSM
GSM is the short form of Grams per Square Metre. GSM is the very most important thing, which
defines the weight of the fabrics of knit garments.
Garment price and quality based on many things like GSM, fabric quality, colours, finishing,
prints, embroidery, style, etc. But GSM is the most important thing to be decided when
confirming the prices between the sellers and buyers.
GSM is the weight of 1mtr x 1mtr fabric. It means 100cm x 100cm = 10,000 sq.cms. It can be
found out by any one of the below ways.
By the weight of 100cm x 100cm fabric bit.

By the weight of 50cm x 50cm fabric bit multiplied by 4.
We must be aware that if we use the smaller size bit, accurate GSM cannot be achieved. The
bigger size of fabric bit is better used to get exact or closer GSM.
If we have fabrics, then we don’t have any problem in finding GSM, as we can cut any
dimension to find GSM. But most of the times, we will have only the garments to find GSM.
And we will have to keep the garment for style, making and other references. So we will be
allowed to cut a small bit from the garments. Hence nowadays, round cutters are used. This
system is used worldwide. With the help of this round cutter, the fabric will be cut into a small
bit.
Then the GSM of the fabric can be found out by multiplying the weight of this round bit by 100.
This round bit is to be weighed in an electronic scale with milligram accuracy. As this bit is very
small and as the weight has to be multiplied by 100, the fabric has to be cut very sharply to get
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the exact GSM. Hence the blades of this round cutter are to be sharp and new to get the exact
GSM.
YARN
The yarn used in the company and the cost of each yarn used in the company
The thickness of yarn is measured as Counts. Yarns are made in different counts like 2’s, 4’s,
10’s, 16’s, 20’s, 24’s, 25’s, 30’s, 34’s, 36’s, 38’s, 40’s, 60’s, 80’s, 100’s, etc.
We can consider like this. 0’s counts are cotton fiber. 20’s counts yarn is thicker than 24’s yarn.
Likewise 30’s yarn is thicker than 34’s. So when the yarn counts are increasing, the thickness
becomes lesser. We can see, the higher the counts, the lesser the thickness.
Yarn prices based on the thickness. Price of 20’s yarn is lesser than 24’s. Price of 30’s yarn is
lesser than 34’s yarn. We must know, higher the counts, higher the prices.
There are 2 qualities of yarn. Combed and Carded.
Combed is superior quality. The cotton fibers are in different lengths from 0.25 inches to 2.5
inches. According to the technical parameters, the fibers with more length are considered to be
better. These long fibers give more evenness and more strength for yarns. Also the short fibers
are increasing hairiness whereas the long fibers are decreasing hairiness in yarns. Hence in order
to get uniformity in fiber lengths, the short length fibers are to be eliminated from the long length
fibers. For this purpose, a special process is being done. This process is called ‘Combing’.
Because of the same longer length of fibers, the yarn will be very even with lesser hairiness.
Hence after knitting or weaving, the fabric will have very even look.
Carded yarn is inferior in quality. As the above said ‘combing’ process is not being done, the
carded yarn will be made of the fibers in different lengths. Hence the yarn strength will be lesser
than combed yarn. Also carded yarn will have more hairiness and due to this, the fabric made
with carded yarns will have more unevenness.
Because of this extra process, the Combed yarn price is higher than Carded yarn. Also Combed
yarn quality is superior to Carded yarn.
We have to use either Combed or Carded yarn according to buyers’ requirements and to the
suitable price range.
Yarn prices will vary from Mill to Mill due to their different quality standards. As the yarn prices
are fluctuated often and as the yarn is the major cost factor of garments, we have to pay more
attention in yarn quality and its cost.
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When we think about the raw materials for knit garments, we can understand that there is only
one raw material, which is, the Yarn. Cost of yarn covers almost 20% to 30% of garment price.
Cost of yarn depends on the quality standards like dyeing absorbency, hand feel, evenness,
strength, raw material, availability, etc.
The processing (dyeing, bleaching and finishing) results will differ according to the yarn quality.
If the yarn contains more lifeless and dull cottons, the dyeing absorbency will be very less. Also
evenness and numbers of naps determine the yarn quality.
The garment quality is based on the fabric quality; the fabric quality is based on the yarn quality.
Hence the garment’s quality is lying on the yarn quality.
Let us see below the approximate prices for various qualities of 100%Cotton yarns.
Approximate grey yarn prices per kg in Rs:

20’s 24’s 30’s 34’s 40’s
Combed 200 206 240 255 280
Carded 150 160 180 190 200
Mélange yarn:
Mélange means mixture. Mélange yarn means mixture of different shades of yarns.
There are different mélange yarns. They are Grey mélange, Ecru mélange, bleached mélange,
Flax mélange, Colour mélange, etc.
Mélange yarns are generally made with Cotton and Viscose fibers. According to the required
percentage and colour shades, the fibers are mixed together before making into yarn.
Grey Mélange, Ecru Mélange, Bleached Mélange are used widely. These mélange yarns are
generally in the composition of 85%Cotton / 15%Viscose approximately. In these yarns, the
cotton portion will be in light shade and the Viscose portion will be in dark shade.
In colour mélange yarn also, the cotton portion will be in light shade. For light colour mélange
yarn, it is enough to add little percentage of Viscose. But for dark colour mélange yarns, higher
percentage of Viscose to be added to get dark shades. For example, the Dark Blue colour
mélange yarns will have 55%Cotton / 45%Viscose approximately. But we have to remember that
if we use colour mélange yarns with higher percentage of Viscose, the fabric made with these
yarns will have higher shrinkage; also the shrinkage cannot be controlled. The fabric may have
very soft feel and shiny look. But we must think of shrinkage, which is very important.
Hence, we have to be very cautious of the percentage or composition of Viscose. It is safer not to
use mélange yarns with higher percentage of Viscose, due to higher shrinkage.
To avoid this shrinkage problem, colour mélange yarns made by 100%Cotton fibers are also
used. But this is more expensive than normal colour mélange yarn with Viscose blend. But as we
use 100% Cotton, the shrinkage can be controlled to the acceptable level.
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Also there is another way to solve shrinkage problem. Fabric can be made with Ecru mélange or
Grey mélange and can be over dyed to required dark shades. Cost wise, there will not be big
difference between colour mélange yarn and over dyeing. But this method will solve the
shrinkage problem.
Approximate Melange yarn prices per kg in Rs:
For Ecru Mélange & Grey Mélange yarns, Rs.10 to 15 to be added with above prices of Combed
yarns.
For Colour Mélange in Cotton / Viscose blend:

Light colours: Rs.20 to 30 to be added with above prices of Combed yarns.
Medium colours: Rs.30 to 40 to be added with above prices of Combed yarns.
Dark colours: Rs.40 to 50 to be added with above prices of Combed yarns.
For Colour Mélange in 100% Cotton:

Approximately Rs.70 to 100 to be added (according to the depth of colours) with above prices of
Combed yarns.
Dyed yarn:
For making the stripes and jacquard design fabrics, the dyed yarns are used. Yarns are dyed by
manually and by sophisticated machines. In manual yarn dyeing, we cannot expect the
consistency of shades, yarn strength and better quality. Hence it is always advised to dye the
yarns with the latest machines only.
For yarn dyeing, only combed yarns are used. Also the yarn should have more yarn strength. It is
called Count Strength Product (CSP).
The prices of dyed yarn are based on the counts and colour shades. For easy reference, the dyed
yarn price of 30’s Medium colour will be around Rs.250 per kg. The prices for other colours will
be differed according to the shades.
The prices of other counts are based on the price differences of grey (kora) yarns.
Mercerised Yarn:
This is a very special quality yarn. There is a huge difference between the mercerised yarns and
normal type of cotton yarns. These yarns are made with selective fibers with longer lengths by
thoroughly removing the lifeless, dull and dead cottons.
Mercerised yarns are always in 2 ply, like 60/2, 80/2, 100/2. It means 2 yarns of same counts
have to be twisted together. The minimum counts, which can be doubled, are 50s. So minimum
mercerised yarn can be 50/2. Let us see some important things about these special yarns.
As the finer cottons are used, the yarn contains more cotton, giving more resistance and silky
feel. These yarns are made exclusively of long fibers, as the combing process removes shorter
fibers.
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As these yarns are made in multi-ply (2 ply), they have 10 – 15% more resistance than single ply
yarns. This will give more life to the garments.
After combing and twisting, the yarn will be singed (gassed). By this process, the yarn will pass
rapidly through flames and the superficial hair around the yarn would be eliminated. Due to more
heat, the hairy particles of the yarn will be burnt out. (Now this is called Gassed Yarn).
Then the yarn is treated with caustic soda under perfectly controlled tension. This process is
called Mercerising. Mercerising is done to strengthen the yarn and to improve luster of yarn.
After mercerising, the yarn will have great strength and greater brightness. Also the yarn will
capture 20% more humidity without getting wet. Further, this mercerising process increases the
resistance of yarn and reduces its becoming dirty. (Now the yarn is called Gassed Mercerised
Yarn).
These yarns do not create allergies to body. Due to its high resistance properties, these yarns are
used for knitwear, underwear and hosiery. The garments made with mercerised yarns can be
washed an infinite number of times without losing luster. Also the garments will not be deformed
regarding shape. They have exceptional ability to absorb and disperse body perspiration. So
these mercerised yarns are very special due to its special qualities.
If two yarns of 60’s counts are gassed, then we get 2/60’s gassed yarn. Then after mercerizing,
the yarn is called 2/60’s mercerised yarn.
The special features of Gassed Mercerised yarns are

1. Used for making very expensive special garments.
2. Luster and shininess of yarn / fabric / garments.
3. Complete evenness throughout the yarn / fabric / garments.
4. Very less shrinkage of yarn / fabric / garments.
5. Longer life of garments.
After making the fabrics with these Gassed Mercerised yarns, the fabric has to be mercerised
again with caustic soda to get the permanent shiny look. As mercerising is done two times, one
in yarn stage and another in fabric stage, this is called ‘Double Mercerising’.
As the prices of Mercerised yarns are higher than Gassed yarns, to minimise the cost, Gassed
yarns can be used instead of Mercerised yarns. After making the fabrics with Gassed yarns,
fabrics have to be mercerised again. We will get the shiny look on the fabric. But this shiny look
will not be permanent and will be inferior comparing with the fabric used with Gassed
Mercerised yarns. In this method, as the yarn is not mercerised and as only the fabric is
mercerised, it is called ‘Single Mercerising’.
In any case, the fabric has to be mercerised before fabric dyeing.
Also Gassed Mercerised Dyed yarns are available. For yarn striped and jacquard design fabrics,
these dyed yarns are used.
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Approximate Gassed (Grey) yarn prices per kg in Rs:
2/60’s: Rs.310
2/74’s: Rs.360
2/80’s: Rs.400
Approximate Gassed Mercerised (Grey) yarn prices per kg in Rs:

2/60’s: Rs.380
2/74’s: Rs.440
2/80’s: Rs.490
Approximate Gassed Mercerised Dyed yarn prices per kg in Rs:

2/60’s: Light colours: Rs.480
Medium colours: Rs.520
Dark colours: Rs.550
2/74’s: Rs.60 to be added with the above prices of 2/60’s dyed yarn.
2/80’s: Rs.100 to be added with the above prices of 2/60’s dyed yarn.
Grindle Yarns:
These yarns are also called ‘Twisted Yarns’. Two yarns of same counts but in different colours
are twisted together. Between these 2 colours, one colour will be in lighter shade and the other
will be in darker shade. After the twisting, the yarn will be in a different mixing shade. We must
be sure of these yarns are in same counts and have same yarn strength. Also when they are being
twisted together, the number of twists per inch (usually 14) should be even for the full length of
yarn. If the twisting is not done properly, then we will face problems during knitting.
The prices of grindle yarns depend on the colours, counts, etc. The above prices can be referred
to get approximate idea.
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PRODUCTION
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PURCHASE OF RAW MATERIALS
Raw materials such as dyes (almost all colours), main raw material, the
fabrics (both finished and unfinished ones), threads, needles, accessories such as buttons,
zippers, twill tapes & ropes, elastics, badges, labels, cartons (both Inner and Outer cartons), hang
tags, inner board, tissue paper, safety pin and threads, polybags, hangers and sizers.
 Among these raw materials dyes are bought from northern parts of India like Mumbai,
Uttar Pradesh.
 The fabrics comes from the local areas & as well as from foreign countries.
 The needles, threads, and above mentioned accessories is bought from the local dealers in
various parts of Tamilnadu.
MAINTAINENCE
KNITTING OF FABRICATIONS
To start up the process of fabrication the company undergoes these several tests,
before they start stitching a cloth,There are 2 types of knitting. One is Circular knitting (Tubular
knit). Another is Flat knitting. Circular knit is used to knit body fabrics. Flat knit is used to knit
Collars & Cuffs.
Machine Gauge:
The company uses different types of machine and techniques for different type of
fabrications. There are different types of fabric structure like Jersey, Pique, Interlock, Rib,
French rib (loop knit), Flat back rib, Fleece, Herring bone, etc.
The company has almost all machines listed below,

Knitting machines are available in different gauges. 2GG, 3GG, 4GG, 5GG, 7GG
machines are used for sweater knitting (Tricot knit).
Fabrics like Jersey, Pique, Rib and Interlock are knitted on 14GG, 16GG, 18GG, 20GG, 24GG,
26GG, 28GG, and 30GG suitably. The fabric is knitted according to the cam design. If we need
any different type of knitting, the cams in cylinder and dial should be adjusted accordingly.
The number of needles per inch means Gauge. For example, 24GG machine will have 24 needles
per inch; 30GG machine will have 30 needles per inch. If we need more needles per inch, we
have to go for higher gauge machine.
As the higher Gauge machines are having more needles per inch, the fabric will be knitted
tightly. And the fabric will have lesser shrinkage and better feeling.
According to the machine gauge, the yarn counts to be selected and used. If the Gauge is higher,
the thinner yarn can be used. If the Gauge is lesser, the thicker yarn can be used.
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When making knitting program, our aim must be to make tight knitting with better fabric feeling
and less shrinkage. Accordingly we must plan to use the higher yarn counts and higher gauge
knitting machines. So the yarn count selection is more important according to the selected Gauge
machine. Also the machine Gauge to be selected according to the selected yarn count.
For example, for Jersey fabric, we can achieve 140GSM either by using 34’s yarn & 26GG
machine or by using 30’s yarn & 24GG machine. To get better quality fabric, it is preferable to
use 34’s yarn & 26GG machine.
Texture:
As warp and weft are making woven fabrics, there are 2 things making the knit fabric.
They are Wales and Course. Wales is the vertical yarn. Course is the horizontal yarn.
The machine gauge fixes Wales’s lines. This cannot be changed. Adjusting in the machine can
alter coarse lines. This is called Texture.
By adjusting this texture, the required fabric GSM (Grey or kora) can be achieved.
Diameter:
In the company, as the knit fabrics are made in tubular form, the patterns for making garments
are being made according to tubular fabrics. Hence the diameter of fabric is very important.
When we talk about Diameter, we must take care of various diameters. They are diameter of the
machine, diameter of the grey fabric, diameter of the processed fabric and diameter of the
finished fabric. These diameters will not be the same. Our ultimate aim is to get the required
diameter of the finished fabric according to the patterns. So we have to check these diameters
carefully at every stage.
Diameter of the machine will not be changed. But after knitting, each type of fabric will be in
different diameters. For example, if Jersey fabric is knitted in 30” diameter machine, the grey
fabric diameter will be plus or minus 1”. That is, between 29” and 31”. But if Pique fabric is
knitted in 30” diameter machine, the grey fabric diameter will be 37”. Likewise, each type of
grey fabric will be in different diameter according to the knitting method and nature of the fabric
design.
During processing, the fabrics will be soaked in dyes for more than 5 hours. So the fabric will
shrink both in widthwise and lengthwise depends on fabric texture. And the diameter will be
changed accordingly. If the fabric is knitted with lower texture, the fabric will grow in widthwise
during processing. Hence the diameter will be increased enormously. If the fabric is knitted
tightly by using higher yarn counts, higher gauge machines and with higher texture, we can
minimise this difference.
After processing also, each type of fabric will be in different diameter. For example, if the grey
fabric diameter of Jersey is 30”, then the diameter after processing will be 29”. But if the grey
diameter of Pique is 37”, then the diameter after processing will be 34”.
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Diameter of the finished fabric should be suitable for patterns and for cutting. If this diameter is
smaller than the pattern, then we cannot cut the fabric as per our program. If this diameter is
larger than the pattern, then there will be more fabric wastage. If there are 1 or 2 inches
difference, it can be corrected during compacting or other finishing process.
So the fixing of finished fabric diameter is based on pattern requirements. Finished diameter is
based on processed diameter; processed diameter is based on grey diameter; grey diameter is
based on machine diameter; machine diameter is based on the fabric nature. Hence the selection
of machine diameter is very important to get required finished fabric diameter.
Also as we have seen earlier, we have to pay more attention to fix the yarn counts, machine
gauge, texture and grey GSM.
Approximate knitting charges per kg in Rs.:

Jersey 10
Pique 18
Interlock 22
1x1 rib 18
Jersey with Lycra 30
Pique with Lycra 30
Rib with Lycra 36
Feeder stripes Jersey 16
Feeder stripes Pique 22
Feeder stripes Interlock 25
Feeder stripes rib 15
Engg stripes Jersey 48-78
Engg stripes Pique 60-80
Engg stripes Interlock 50-70
Engg stripes Rib 130-150
Regarding yarn stripes, if the repeat width of stripes is below 3.5cms, it can be knitted in normal
machines. Colour yarns should be feed in according to the stripes. As the yarn feeders adjust the
stripes, it is called ‘Feeder stripes’. We have to note that a maximum of 3.5cms of repeat width
of stripes is possible to knit with the ordinary machines.
If the repeat width is more than 3.5cms, then it is called ‘Engineering stripes’ or ‘Auto stripes’.
These engineering stripes can be knitted with special kind of machines. The knitting charges for
these engineering stripes are very higher.
KNITTING WITH ELASTAN (SPANDEX):

Knitting of 100%Cotton yarn is easy. As poly cotton yarns are blended in fiber stage itself, we
get the single yarn with blends. Hence knitting of these blended yarns is also easy.
When we knit the fabrics with different quality of yarns together, we have to be careful of their
counts. Generally the synthetic yarns like polyester, viscose, polyamide (nylon), and elastan
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(spandex) are measured in Denier. But the cotton yarns are measured in Counts. We need the
thickness of both yarns to be the same. So when we knit cotton yarns with these synthetic yarns,
we must be sure of using the suitable denier yarn.
To select suitable denier, we can use following conversion formula.
Counts = 5315
Denier
Denier = 5315
Counts
Let us see an example of knitting Cotton/Lycra (Elastan) fabric. If we use 38’s counts of cotton
yarn, then we have to use same 38’s counts of Lycra yarn. Then only the knitting will be even. In
order to select the suitable denier, we use the above formula. We see that 140 Denier is equal to
38’s counts. So, 140-denier Lycra yarn is to be used for this fabric.
Also, during knitting, the number of feeders of Lycra yarn is to be decided according to the
required percentage of Lycra. This is the same procedure for the other synthetic yarns too.
PRE-PROCESSING METHODS
PRE-PROCESSING
The company strictly undergoes these tests before they process a fabric and checks the following
qualities,
Their products ensures these following, qualities
- GSM (as per Purchase Order)
- Diameter (as per Pattern)
- Shrinkage (as per the tolerance – normally below 5%)
- Colour (shade, fastness as per approval)
- Fabric feeling (as per requirement)
To fulfill all these important things, we have to check following things before knitting.
- GSM – during knitting, before processing, after processing, before finishing or
compacting, after compacting (on cutting table).
- Diameter – machine diameter, before processing, after processing, before finishing or
compacting, after compacting (on cutting table).
- Shrinkage – before compacting and after compacting.
- Colour – shade and fastness before and after finishing.
- Fabric feeling – should be controlled during knitting, processing and compacting.
They are aware of the fact that even if we use the same mill yarn, same knitting machine, same
dyeing factory and same finishing process, they would not get the same result every time. For
example, even if we use the same mill yarn but with different yarn lots, we will get different
results. Likewise we will get different results due to knitting machine make, gauge,
processing methods, qualities of dyes & chemicals, processing timing, processing water
quality, compacting method & temperature, etc. So it is not possible to define the entire
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system with 100% conformity. Hence regarding knitted fabrics, they always expect different
results every time and every time we must be prepared for avoiding the differences or deviations.
Due to the above reasons, after processing, there will be shade variations between lots. If we take
more care during processing, these variations can be limited. But we cannot avoid shade
variations between lots 100%.
At the same time, we must be aware that there should not be shade variation between body,
sleeves, collar and cuffs in one garment. Also there should not be shade variation between
garments of different sizes, which are packed in one carton. This is very important.
Even though the buyer knows that the lot to lot shade variations can not be avoided 100%, they
will expect at least no shading between garments packed in one carton.
QUALITY CONTROL
To avoid shading between body, sleeves, collar, cuffs, rib, rope, twill tape:
1. Grey fabrics for body, sleeves and grey collars, cuffs, rib, rope, twill tape should be
knitted with same mill yarn from the same yarn lot.
2. Fabric for body, sleeves, collar, cuffs, etc., should be dyed or processed in one lot only.
3. Body and sleeves should be cut in the same fabric roll. Fabric program should be made
accordingly. (If this is not possible or not suitable due to more wastage or any other
reason and if the body and sleeve fabrics are in different diameters, they should be dyed
or processed as one lot only).
4. All the parts of one garment (body, sleeves, collars, cuffs, pockets, patches, ribs, etc)
should be numbered during cutting. Numberings should be followed till the full garment
is made.
To avoid shading between different sizes of garments in one carton:

1. We must study the packing methods clearly. If the packing is ‘assorted sizes’ in one
carton, before sending the fabrics for processing, each lot to be made according to
assorted sizes. Number of assortments of one lot is to be decided according to the dyeing
vessel capacity.
2. If the packing is Solid size in one carton, before sending the fabrics for processing each
lot to be made with the Size wise fabrics. Weight of the fabric of one lot is to be decided
according to the dyeing vessel capacity.
3. Collars, cuffs, ribs, twill tapes, ropes, etc should be added in to the above fabric lot, so
that all necessary fabrics and accessories are being dyed at one time.
To avoid shading between fabric lots:
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1. Water temperature, processing time, quantity of water and quality of dyestuffs are the
defining factors of dyeing. These should be consistent to get even dyeing and consistency
in shades. As it is not possible in traditional manual winch dyeing, we should dye the
fabrics only with latest soft flow dyeing machines.
2. Same mill yarn from the same yarn lot to be used.
3. When we have to use yarn from different lots, the grey fabrics from one yarn lot should
be sent for processing separately. Fabrics from the second lot should be sent separately.
Mixing of lots should be avoided.
4. Approved lab dips should be followed for the 1st fabric lot ONLY.
5. When the colour shade in the first fabric lot is approved, the same shade to be followed
for the second and further lots too. First lot cutting swatch to be followed for further lots.
This cutting swatch to be sent along with the other grey fabrics lots when they are sent
for processing.
6. Once 1st lot is approved, only this lot cutting to be referred and followed for further lots.
Lab dips should not be referred. This is very important.
DYEING:
The dyeing process is also done within the company premises,
All colours are used based on the colour the rate also differs as follows
 Light colours, the cost is high when compared to darker shades
 Moderate colours, reasonable cost
 Darker colours, rate depends on the shade
COST OF DYEING (approx. rates):
 Light colours -110-115 Rs/kg
 Moderate colours -100-110 Rs/kg
 Dark colours - 90-100 Rs/kg
The next process they undergo is the fabric dyeing, the fabric has to be dyed first and then only
processed into a dress in order to avoid the colour finishing of the manufactured product.
FABRIC DYEING:
There are 3 qualities of dyeing. They are Reactive dyeing, Pigment dyeing and Discharge
dyeing.
1. Reactive dyeing:
When we call dyeing, it means Reactive dyeing only. This is the normal dyeing. The dyes used
for dyeing are called Reactive Dyes. As we discussed above, only Azo Free dyes should be used.
2. Pigment dyeing:
~ 16 ~
In this type of dyeing, the Pigment dyes are to be used. Pigment dyeing is used when the fabric is
to be stone washed or acid washed or enzyme washed (like Jeans). Pigment dyes are mainly used
for printing. Generally this pigment dyeing is made in Jigger machines. By using these dyes in
dyeing, the fabric will be very stiff, as if the fabric is pigment printed on both sides 100%. After
this, the fabrics will be washed in special soft flow machines for getting special effects like stone
wash, acid wash, enzyme wash, etc.
Nowadays, there are advanced soft flow machines with simplified methods from which we get
better results. We will have more discussions on this, in the chapter ‘Garment Dyeing’.
3. Discharge dyeing:
For this type of dyeing, Discharge dyes are to be used. Some dyes are having the quality of
discharge. Discharge dyeing is required only when the fabric is to be Discharge printed. We will
discuss about this later when we discuss about ‘Discharge printing’.
LAB DIPS:
Before proceeding dyeing, the Lab dips are made in the laboratory. 2 to 4 lab dips are made
similar to the required shade. According to the approved lab dip, bulk dyeing will be done. As
each yarn will have different dyeing absorbency and as each fabric type will have different
dyeing absorbency, the lab dips should be made in the same fabric, which we want to dye the
particular colour. Then only we will get required results. For example, if we want to dye Jersey
fabric for bulk, the lab dips should be done in the same Jersey fabric bits. Even, other Jersey
fabric, who is made with different yarn, should not be used.
When lab dips are made, the combination of dyes & chemicals are noted well in the books. This
combination is called Recipe. The same combination is used in bulk dyeing proportionately.
There are 2 types of dyeing. One is Winch dyeing. Another is Soft flow dyeing.
WINCH DYEING:
Winch dyeing is a traditional method of dyeing. Fabric rolls will be joined together by knotting
them. During dyeing, the fabrics will roll on winches. When a motor rotates the winch, dipping
in diluted dyes will roll the fabrics. The dyes are diluted with hot boiled water and kept in the
bottom of the vessel. After checking whether the required shade is attained, fabrics will be
removed from the winches.
The dyeing process will take different timings for different colours. Some dark colours will take
approximately 8 hours. As the winch is kept opened, the temperature of water will not be
consistent. Temperature in the 4th or 5th hour will not be the same in the 1st hour. It will be much
lesser. Hence the absorbency of colour will not be even. Also as the fabric rolled in folded form
on winches, the colour patches will be occurred on the fabrics.
For the regular shades, the dyes are available in suitable shades. These dyes are called ‘direct
dyes’.
~ 17 ~
For some shades, the direct dyes will not be available. In these cases, dyes of some 2 or 3 colours
are to be mixed proportionately to get the required shades. These are called ‘Combination
colours’. Each dye will have different solubility and reactivity. When 2 or 3 different dyes are
mixed together, fabric may not absorb some colours properly. Due to this, the particular colour
will not have the total required shade and colour fastness.
SOFT FLOW DYEING:

It is also called Jet dyeing or Closed Winch dyeing. These types of machines are used in recent
years. It is a closed winch. Temperature, dyes & water capacity, fabric capacity, timing,
everything is computerised. Due to this, the temperature is consistent. Hence the fabric absorbs
the dyes evenly. Also the colourfastness will be better.
Though soft flow dyeing is more expensive than winch dyeing, this is the best way to get
required shade exactly with better colourfastness. There will not be any colour patches. Also the
fabric wastage will be lesser than open winch dyeing. In open winch dyeing, the fabric rolls are
joined by tying the ends. So after dyeing, the fabric wastage will be more due to the rejection of
these roll ends. They have to be cut and rejected. But in soft flow dyeing, as the fabric rolls are
joined with over lock stitches, the fabric wastages can be reduced considerably.
Shades and charges:

There are too many shades in each colour. It is difficult to give exact definition for light colours
or dark colours by their names. Anyhow let us have a rough idea about colours.
Offwhite, Light Grey, Lt Blue, Lt Pink, Lt Yellow, Lt Orange, Lt Green, etc are Light colours.
Blue, Orange, Blue, Light Red, Yellow, Medium Green, Grey, etc are Medium colours.
Navy, Dark Blue, Green, Brown, etc are Dark colours.
Black, Red, Olive Green, Military Green, Dark Navy, etc are the darkest colours.
The costliest colour is Royal. (It is too expensive, as the direct dyes for Royal to be used to get
the brightness. Sometimes if the shade is lighter and if the customer cooperates to reduce the
cost, the shade can be achieved with the combination of Blue, Black, Red, etc. By these colours,
we can get similar shade; but it will have poor colourfastness. So it is advisable to use direct dyes
only).
For the darker shades more dyestuffs are to be used. Due to this and due to more processing time,
the dyeing charges for darker shades are higher than the lighter shades
SPECIAL PROCESSES
SPECIAL PROCESSES
There are some other special processes like Tie & Dye, Batiks, Garment Dyeing (Garment
wash), etc.
~ 18 ~
TIE & DYE:
This process can be done manually only. Reactive dyes or Discharge dyes can be used. It is
better to use Discharge dyes. This tie & dye process will give special dyeing effect.
It can be done in garment form or bit form according to the design and style.
Procedures:
1. Only 100%Cotton fabrics can be tie & dyed manually (in India).
2. The fabric is to be Peroxide bleached for better result. (If it is Chlorine bleached, the
result will not be good).
3. If we do tie & dye in garment form, the garment to be made in bleached fabric.
Important thing is that the garment to be stitched with 100%Cotton Grey thread only.
As Polyester thread will not get dyed, only 100%Cotton threads to be used for
stitching.
4. As the garment will shrink during tie & dye, the bleached fabric is to be compacted well
before making the garment.
5. After the tie & dye process, nothing can be done about measurements, shrinkage and
shape of garment. Hence some sample garments to be tested before bulk tie &dye, by
taking note of all the details. They have to be followed carefully to avoid problems in
measurements, shrinkage and shape.
6. If we do tie & dye in bit form, the fabric bit is to be cut with shrinkage allowance and
cutting allowance in lengthwise and widthwise.
7. When we cut the fabrics either for making garment or for bit form, the fabric is to be cut
in Wales (vertical) direction perfectly. Though this is the regular procedure for all
garments, this has to be followed compulsorily for Tie & Dye, essentially for keeping
better dimensional stability of garments after tie & dye.
8. If there is embroidery to be made in DTM colours (Dye To Match), the embroidery
should be done with 100%Cotton thread only. Then only the embroidery threads will be
dyed suitably. If we use normal embroidery threads, they will not get dyed.
9. If the embroidery colour is not DTM, the embroidery can be made with normal
embroidery threads.
10. Fabrics for body, sleeves, neck rib and other accessories to be dyed simultaneously
according to the requirement.
11. If there is any other base colour except White, the garment or bit to be dyed to the
required base colour. And to be dried under shades naturally.
12. Garments or bits are tightly tied with ropes according to the required design. It may be
stripes or any other design.
13. Then the tied portions or untied portions will be dipped into the required colour dyes.
This is the dyeing process. The dipping will be done manually. It will take few minutes
only.
14. Then the ties are removed and the garments or bits to be dried under shades.
15. Then the garments or bits to be tied again for the next colour(s) and to be dipped in the
next colour(s) and to be dried under shades. And so on.
~ 19 ~
16. We have to remember that so far, the fixing agent is not added with the colour dyes. If the
fixing agent is added during these above processes, the other colours will not fix
properly.
17. After the completion of dipping of all required colours and after the garments or bits
dried after the final colours, the garments or bits to be fixed with fixing agent.
18. Then the garments or bits are to be dried under shadows.
19. As the fixing agent is fixed now, the colours are fixed in the garments and fabric bits. (In
case of emergency, now the garments or bits can be dried with machines too. But to get
better result, it is better to dry them in shadows).
20. Before cutting the bits for garments, the steam lines are to be carefully found out, as the
designs will be slightly confusing due to symmetrical effect.
Advantages:
1. Enormous designs can be made.
2. Very attractive and suitable for high fashions.
3. Better colour fastness.
4. As it is done manually, can be made at affordable prices.
Risk factors:
1. As all the processes are done manually, there will be less consistency of designs and
quality.
2. Much time consuming process – especially due to natural drying.
3. More and more care to be taken at all stages – starting from knitting, cutting, garmenting,
processing, etc.
4. During and after the process, the fabrics can be dried only naturally. Drying by machines
is not possible. No alternative can be made in rainy seasons. Shipments may be delayed if
we don’t plan properly expecting the natural problems.
5. For larger quantities, many dyeing factories to be engaged accordingly. By this, due to
different dyes, methods, etc., we will get different qualities and results.
Approximate Tie & dye charges per kg in Rs.:

If it is to be tie & dyed in bit form, the charges will be based on number of colours, GSM, length
and width of the bits. Approximately, for 2 colours, 70cm length x 60cm width (tubular) bit, the
charge may be Rs.18 to 20.
Approximate charge for 2 colours may be around Rs.70 to 80 per Kg either fabric form or
garment form.
BATIKS:
This is also done manually. This is almost like tie & dye. This is like printing. This is also called
Wax printing.
The printing designs like stars, flowers, etc., will be made by wax. The procedures are the same
as for tie & dye. The print designs made by wax are stuck to the fabrics and over dyed. The
fabric beneath the wax designs will not get dyed. Hence after removing the waxes, the fabric will
look like the designs are printed.
~ 20 ~
Though it is being done for woven and knitted fabrics, mainly it is used for Woven fabrics.
Mostly used for sarees, churidars, curtain cloths, bedspreads and lungies.
The prices for batiks are almost same as Tie & Dye charges. The charge of making wax designs
will cost more, depending on the design.
GARMENT DYEING:
This is one of the expensive and special processes.
We had seen that winches dye the fabrics and closed winches (soft flow machines). After the
fabrics are dyed, they will be cut as per the patterns to make the garments. Then body, sleeves,
collars, cuffs are attached together. Since many parts are attached, there may be shade variations
between these parts, even though we have taken more care. Also the garment may have more
shrinkage to washing. To avoid this and to have special washed effects on the garments,
garment-dyeing method is followed.
This garment can achieve dyeing following special effects.
1. Stone wash.
2. Acid wash
3. Enzyme wash
4. Faded wash.
5. Denim (Jeans) wash, etc.
Procedures:
1. Fabric for body, sleeve, collar, cuff, neck rib, rope, etc., to be made from the same mill
yarn and from the same yarn lot.
2. All these fabrics and accessories to be scoured (half bleached) together.
3. The garments to be made from these scoured fabrics.
4. Garments should be stitched with 100%Cotton threads only. Buttons and buttonholes are
to be made with the same 100%Cotton threads only.
5. If there is embroidery to be made in DTM colours (Dye To Match), the embroidery
should be done with 100%Cotton thread only.
6. When we cut the fabrics for making garment, the fabric is to be cut in Wales (vertical)
direction perfectly. Though this is the regular procedure for all garments, this has to be
followed compulsorily for garment dye, essentially for keeping better dimensional
stability of garments after garment dye.
7. After the garment dyeing, nothing can be done with the garments for measurements,
shrinkage and shape. Hence some sample garments to be tested before bulk garment
dyeing, by taking note of all the details. They have to be followed carefully to avoid
problems in measurements, shrinkage and shape.
8. By these sample garments dyeing (pre-bulk dyeing), the washing method and washing
effect are to be checked and confirmed.
~ 21 ~
9. The garments are dyed in soft flow machines with Pigment dyes.
10. As the garments are dyed in vessels, the stitched areas will get the washed or the faded
effect. This effect will be more in some places where many fabrics are attached together -
mainly at neck seam around collar, shoulder seam, placket box, cuffs, side slits and
pockets. (Depending on the required effect, the substances are to be used. For example,
for stone washed effect, some special pebbles are used during washing to get
stonewashed effect).
11. If the garment is processed more than enough, the garment will get damaged in some
areas mainly at neck seam around collar, shoulder seam, placket box, cuffs, side slits and
pockets. Hence the garments should be washed very carefully according to the required
effect.
12. Recipes of approved lab dips to be followed exactly.
13. Washing methods and timings to be noted well and to be followed carefully.
14. Each vessel (soft flow dyeing machine) will have different capacities. The garments,
dyed from one machine at one time, are called Lot. There will be difference in shades and
washing effect between lots. Hence quantity of garments to be divided into lots according
to the packing method. This is important to avoid shade and effect variation between
garments in one carton.
Advantages:
1. There will not be any shade variation between body, sleeves, collar, cuffs, etc.
2. As the shrinkage is controlled completely, there will not be any shrinkage further.
3. Washed look can be achieved.
4. Different qualities of washes are possible.
Risk factors:
1. It is not possible to get the exact shades 100%.
2. Shade variation between lots cannot be avoided fully.
3. Due to the damages in garments, rejections of garments will be high. Hence average cost
of garments will be increased.
4. Due to the special effects and quality, it is expensive.
5. Much more care to be taken in all stages to avoid rejections and problems.
Approximate garment dyeing charges per kg in Rs.:

Scouring: 30
Light and medium shades dyeing: 80 – 100
Dark shades dyeing: 100 – 130
PROCESSING
CMT CHARGES (Cutting, Making, Trimming)
This is the main job in garmenting.
~ 22 ~
Some factories will do only CMT jobs. The export factories will supply the required fabrics,
trims and accessories to these Job workers. These factories will add about 25% of the actual
charges as their profit. Though CMT is Cutting, Making and Trimming charges, it is inclusive of
the cost of sewing thread, charges of button attachment & buttonholes and other attachments,
local transport, etc.
Here let us see the CMT charges as if the garmenting is done in the exporting factory itself.
CMT charge depends on the style of garment, number of jobs with over lock, flat lock & lock
stitch machines, quality standards, time consumption, productivity, packing methods and other
works.
For making knitted garments following machines are mainly used.

- Over lock machines.
- Flat lock machines.
- Lockstitch machines.
Over lock machines are used for joining two or more fabrics. The productivity with these over
lock machines is very high. Hence the charges for these jobs are considerably lesser.
Flat lock machines are used for hemming the edges and for covering the stitches around
armholes and shoulders. The operators of these machines should have more experience and
knowledge. Due to the higher cost of these machines and due to the higher wages for the
operators and due to the lesser productivity, the charges for these jobs are higher.
Lock stitches are used for making plackets, pockets, V-neck covering, and attaching collars &
labels. There are manual and power driven machines are used. Because of the better perfection
and faster production comparing with manual machines, nowadays, only the power driven
machines are used. When comparing with the other machines (over lock & flat lock), the
productivity from these lockstitch machines is very lesser. Due to this and due to higher wages
for the operators, the charges for these jobs are very much higher.
CUTTING:
Cutting section in the company.
~ 23 ~
A group of people is working under this section, their contribution and their skill of
cutting determines the whole process in the company.
 Here the garment which has to be made is cut based on the gsm the consumer is asked
for.
 Before that the raw material(cloth) which has come for process is
checked thoroughly
 The checking is mostly on the,
 GSM
 Quality
 Colour sequence and regularity
 Quantity (based on length)
 State of dye
STITCHING:
EMBROIDERY
Embroidery can be made by manually and by computerised machines.
As all the machines are fully computerised with most advanced technologies, nowadays
embroidery is being done with the best finishing and consistent quality. With these machines it is
possible to make any complicated design even in 9 colours.
Other types of embroidery are Applique and Acoba embroidery (all over embroidery).
Appliqué:
This is made as decorative embroidery. Some piece of same fabric or contrast fabric is to be
attached with the garment and embroidery to be made on or around this fabric cutting.
Acoba embroidery (all over embroidery):

With the above said embroidery machines, size of the embroidered area is restricted to some
extent. This will vary from machines to machines. But to make the embroidery all over the
fabric, some other special machines to be used.
~ 24 ~
In these special acoba embroidery machines, all over embroidery can be made. (Like the fabric is
printed in rotary printing machines).
Though acoba embroidery can be made on woven and knitted fabrics, the best results can be
achieved in woven fabrics. Because of its own quality nature, knit fabrics will get more damages
and holes by acoba embroidery.
Acoba embroidery is commonly made in sarees, blouses, designer’s fabrics, decorative fabrics,
curtain cloths, etc.
Embroidery charges:
Embroidery cost based on the number of stitches, number of colours and sizes of embroidery.
Due to competition, nowadays the embroidery cost has come down as around Rs.5.00 per 1000
stitches. But the minimum cost is around 4.50 per garment, though the number of stitches is
lesser.
Applique embroidery cost is based on the fabric cutting cost, fixing cost, etc in addition to the
number of stitches, number of colours and sizes of embroidery.
STICHING PROCESSES:
STITCHING:
FABRIC CONSUMPTION:
Garment prices are mainly based on the fabric consumption. Hence we must pay
more attention to find out the fabric consumption more accurately or closely. It needs sound
~ 25 ~
knowledge and good practical experience to find out the fabric consumption. Let us analyse here
how to make this calculation.
As the circular knitting machines knit the knitted fabrics, the fabrics will be in tubular form only.
Here we are going to see the garments, which are made in 100% Cotton fabrics in tubular form.
To work on the prices exactly, we must have full measurements of the garment. But
compulsorily, we must have the measurements of Chest, Body Length and Sleeve Length.
The garments are to be made in many sizes to fit for everybody. Generally they are in the Sizes
Small (S), Medium (M), Large (L), Extra Large (XL) and Double Extra Large (XXL). The
quantity ratio or assortment can be any one of the following approximate ratios.
S : M : L : XL : XXL :: 1 : 2 : 2 : 2 : 1
S : M : L : XL : XXL :: 1 : 1 : 2 : 1 : 1
S : M : L : XL : XXL :: 1 : 2 : 3 : 2 : 1
As the price is the same for all these sizes of garments, we must take the centre size Large (L) for
our average calculation. Generally the quantity of L size will be higher or equal to the quantity of
each of other sizes.
Some buyers may ask for sizes S – XL, S – XXL, M – XL or M – XXL in different quantity
ratio. In any case, we have to calculate based on the measurements of the centre size.
We have to remember that some countries are measuring the garments in Inches and some other
countries measure in Centimeters. USA, Canada, Australia is measuring in Inches. Asian and
European countries are measuring in Centimeters.
The garment measurements for USA, Canada and Australia are bigger than European
measurements. Even in Europe, the German measurements are slightly bigger than other
European countries’ measurements.
To find the fabric consumption, if the garment measurements are in Inches, they have to be
converted into Centimeters. 1 Inch = 2.54Centimeters.
As we discussed earlier, the garment quality is mainly based on the fabric weight (GSM). The
consumption of fabric is also based on GSM. If the GSM is lesser, the consumption will be
lesser. If the GSM is higher, the consumption will also be relatively higher.
As we have seen earlier, GSM is Grams per Square Metre. That is, weight of the fabric of 1
square meter (which is the same as 10,000 square centimetres). In other words, if the area of the
fabric is 10,000 sq.cms, then the weight of the fabric is 1 GSM. Hence to find out the fabric
weight of the required dimension, we have to follow the below procedure step by step.
TRIAL COSTING NO.1
MEN’S BASIC T SHIRTS (FOR EUROPE):
~ 26 ~
Enquiry No.: 3333 Style Ref: AAAA
Description: Men’s Basic T shirt – Short sleeves – 100%Cotton 140GSM Single Jersey –
1x1 rib at neck – Solid dyed – Light, Medium & Dark colours in equal ratio –
Label: Woven main label mentioning brand name and size to be stitched at centre neck.
Polyester printed wash care label to be stitched at inside left bottom 10cm above hem.
Hang tag: Only Brand name printed tag. (No style number or no size is needed to print).
Polybag: Each garment to be packed in to an individual polybag.
Sizes: S, M, L, XL, XXL
Ratio: 1 : 2 : 2 : 2 : 1
Packing: Solid colour packing: 8 pcs in assorted sizes to be packed in a master bag.
6 master bags (8 x 6 = 48 pcs) in an export carton.
Shipping Marks: To be printed on both length side of carton.
Export carton: 7 ply 120GSM Virgin corrugated – sea worthy.
Cartons are to be strapped with 2 nylon straps.
Quantity: 1 x 20’ container. (22,000 pcs).
Measurements in Centimeters:
Size: L
Chest = 60 cms.
Length = 78 cms.
Sleeve Length = 24 cms.
Neck rib width = 3 cms.
Hem = 3 cms.
We must know that these are the measurements of a finished garment. Patterns are generally
made with the seam allowance and cutting allowance.
Hence Body length and sleeve length will have allowances for the hem and shoulder sewing.
Bottom hem and sleeve hem are normally 3cm. Hence 4 to 5cm to be added with body length
and 4 to 5 cm to be added with sleeve length. For shaping and for allowance of neck seam and
shoulder seam another 2 to 3 cm to be added with body length & sleeve length separately.
Generally, 12 cm is added with the total of body length and sleeve length.
That is, (Body length + Sleeve length + 12 cm)
They knit the fabrics in tubular form only. Due to unavailability of suitable diameter
machines or due to some other practical reasons, the finished fabric may have more width than
required. In case, if we are unable to control this, this full width of fabric is to be taken for our
calculation. For example, if we need 61cms finished diameter fabric as per the patterns, we may
not get fabric exactly with 61cms. It may have 2 or 3cm extra width. That is, 63 or 64cms.
Even if we assume that we can get the finished fabric with exact required width, 2 to 3cms to be
added for seam allowance.
~ 27 ~
Hence due to either way, for solid fabrics and normal fabrics like Jersey, Pique & Interlock, 2 to
3cm to be added with the chest measurement. This allowance of 2 to 3cm is to be added with the
chest measurement.
As the fabric is in tubular, we are multiplying the fabric Area into 2. Thus, we can find out the
fabric consumption with the following formula.
Consumption
= (Body length + Sleeve length + allowance) X (Chest + allowance) X 2 X GSM
10000
FABRIC CONSUMPTION OF OPEN WIDTH FABRICS (SYNTHETIC):

As we had seen earlier (regarding Heat setting), though circular machines make the synthetic
fabrics and blended fabrics, they have to be slit opened to do heat setting. So the patterns have to
be made according to the open width fabrics. And the consumption of these blended fabrics is to
be calculated based on their possible width.
All knitted garments made by either natural fabrics (cotton) or synthetic fabrics are based on
GSM. In other words, the garments are based on weights. Hence the fabric consumption is
always to be calculated in weights – no matter the finished fabrics are in tubular form or open
width form.
Let us see how to find the consumption of open width fabric. Let us assume that according to the
patterns, the fabric is required to have either 50” or 62” width. We have to see whether these two
widths are possible to achieve. If they are possible, then we have to find out by which fabric
width, we will have lesser wastage and lesser fabric consumption. At the same time, we should
remember that the front body, back body and sleeves of one garment are to be cut as close as
possible, to avoid shade variation.
Let us calculate for 50” width fabric. Let us assume that the front and back body is to be cut side
by side and the sleeves are to be cut below the bodies. In this case, we can find the fabric
consumption by using following formula.
Let us assume following are the measurements.

Chest = 60 cms.
Length = 78 cms.
Sleeve Length = 24 cms.
Armhole circumference = 56 cms.
Sleeve open circumference = 40 cms.
Let us take the GSM is 140.
We have to remember that the measurements are to be converted into centimeters. The fabric
width is 50” = 127cms.
~ 28 ~
If we want to know the fabric requirement of one garment in terms of length, we can see that it
will be 1.14 mtrs of 50” width.
Let us calculate the same for 62”. Let us assume that front body and back body are cut one by
one on left side and the sleeves are cut on sides on right side. Then we will have to calculate as
below.
TRIAL COSTING NO.2
MEN’S ALL OVER PRINTED POLO SHIRTS (FOR CANADA):
Enquiry No.: 4444 Style Ref: BBBB
Description: Men’s Polo shirt – Short sleeves – 100%Cotton 190GSM Single Jersey –
All over printed on Offwhite base – 50% to 60% print coverage - Pigment print with soft hand
feel – Flat knit collar with raised tipping – 3 buttoned placket – Half moon patch – Side slits –
self fabric neck tape - Hanger pack.
Label: Woven Brand label + size label to be attached to inside half moon patch.
Polyester printed wash care label to be stitched at inside left bottom 4” above hem.
Hang tag: Brand name printed tag. Style No, Size, Colour to be printed on back side. To be
attached with second button with a silk rope.
Price tag: Will be supplied by buyer. To be attached with second button with hang tag.
Hanger: Plastic hanger with logo embossed + size marker. (Pls find the attached details).
Polybag: Hanger polybag with Style No., Size, RN no., safety instructions printed.
Ratio: 1 : 3 : 4 : 3 : 1
Packing: Solid colour.12 pcs in assorted sizes to be packed in an export carton.
Quantity: 48,000 pcs.
Measurements in Inches:
Size: L
Back length = 30.5
Chest Circumference = 48
Sweep = 48
Across shoulder = 21.5
Armhole circumference = 23
Sleeve length from centre back = 21.5
Cuff circumference = 16.25
Cuff opening = 14.25
Collar neckline circumference = 17.5
Collar height = 2.75
~ 29 ~
Collar point = 2.75
Collar spread = 4.5
Placket length =7
Placket width = 1.5
TRIAL COSTING NO.3
LADIES NIGHT DRESS (FOR EUROPE):
Enquiry No.: 5555 Style Ref: CCCC
Description: Ladies Night Dress – Short sleeves – 100%Cotton 140GSM Single Jersey –
Solid dyed – Pastel colours – Plastisol print in chest – Round neck – binding with the self fabric.
Label: Woven Brand label + size label to be sewn at centre neck.
Polyester printed wash care label at inside left bottom 10cm above hem.
Hang tag: Brand name printed tag. To be attached with the main label.
Price tag: Will be supplied by buyer.
Polybag: Each pc in to an individual polybag with style no., size and warning instructions
printed.
Sizes: S, M, L, XL.
Ratio: 1 : 2 : 2 : 1
Packing: Solid colour.24 pcs in assorted sizes to be packed in an export carton.
Terms: C&F Rotterdam port.
Measurements in Cms:
Size: L
Chest = 52
Waist = 60
Bottom sweep = 75
Body length = 110
Sleeve Length = 20
TRIAL COSTING NO.4
MEN’S LONG PYJAMAS (FOR EUROPE):
Enquiry No.: 6666 Style Ref: DDDD
Description: Men’s Long Pyjamas - 100%Cotton 240GSM Interlock – Elastic waist band with
DTM rope – with side pockets – without fly – Brand patch label to be stitched at front centre
~ 30 ~
outside waist - 1x1 rib at bottom legs - Solid dyed – Black, Navy and Grey Melange – Equal
quantity ratio.
Label: Woven Brand label with size indication to be inserted at inside centre back waist.
Polyester printed wash care label to be inserted near main label.
Hang tag: Brand name printed tag. To be sewn at front waist.
Polybag: Each pc in to an individual polybag with style no., size and warning instructions
printed.
Sizes: S, M, L, XL, XXL.
Ratio: 1 : 2 : 3 : 2 : 1
Packing: Assorted Colours + assorted sizes.
1 assortment x 3 colours per carton. 9 pcs x 3 = 27 pcs per carton.
Terms: FOB
Size: L
Waist relaxed = 50
Waist extended = 58
Waist band width = 4
Outer length incl waist band = 88
½ Thigh = 27
½ Seat = 58
Front rise incl waist band = 24
Back rise incl waist band = 31
Inseam = 62
Leg rib height = 5
TRIAL COSTING NO.5
MEN’S PIQUE POLO SHIRTS (FOR EUROPE):
Enquiry No.: 7777 Style Ref: EEEE
Description: Men’s Pique Polo shirt – Short sleeves – 100%Cotton 220GSM Pique – Half moon
patch – Flat knit collar & cuffs – Small logo embroidery at chest – 3 horn buttoned placket –
Side slits with DTM twill tape – DTM twill tape at neck.
Solid dyed – 60%White, 20%Black, 20%Grey Melange.
Label: Woven Brand label to be attached at centre of neck.
Woven Size + wash care label is to be attached at neck near main label.
Hang tag: Brand name printed tag. Style No, Size, Colour to be printed on back side. To be
attached with main label.
Price tag: Will be supplied by buyer. To be attached with main label.
Polybag: Individual polybag with Style No., Size, and warning instructions printed.
~ 31 ~
Ratio: 1 : 2 : 3 : 2 : 1
Packing: Solid colour. 4 assortments x 9 pcs = 36 pcs to be packed in an export carton.
TRIAL COSTING NO.6
LADIES YARN STRIPED T SHIRTS (FOR EUROPE):
Enquiry No.: 8888 Style Ref: FFFF
Description: Ladies T shirt – Short sleeves – 95%Cotton / 5%Elastan (Lycra) 1x1 Rib 230GSM
– Yarn dyed Feeder stripes (3cm repeat width) – Self fabric binding neck- 4 colour
combinations.
Label: Woven Brand label at neck. Polyester printed care label.
Hang tag: Brand name printed tag.
Polybag: Individual polybag with Style No., Size and warning instructions printed.
Sizes: S, M, L, XL
Ratio: 1 : 2 : 2 : 1
Packing: 4 combinations x 6 pcs assortment = 24 pcs to be packed in an export carton.
Quantity: 7,200 pcs per combination.
Size: L
½ Chest = 55
Back length = 67
Sleeve length = 18
As this is yarn stripes style, the cutting allowance for body length and sleeve length will be more.
That is 15cm.
TRIAL COSTING NO.7
BOYS YARN STRIPED T SHIRTS (FOR EUROPE):
Enquiry No.: 9999 Style Ref: GGGG
Description: Boys T shirt – Short sleeves – 100%Cotton Jersey 150GSM – Yarn dyed
Engineering stripes – 1x1 rib neck with Elastan (Lycra) - 3 colour combinations.
Label: Woven Brand label at neck. Polyester printed care label.
Hang tag: Brand name printed tag.
Hanger: Basic plastic hanger with metal hook.
Polybag: Individual polybag with Style No., Size and warning instructions printed.
Sizes: 92, 98, 104, 110, 116, 122
~ 32 ~
Ratio: 1 : 2 : 3 : 3 : 2 : 1
Packing: 3 combinations x 12 pcs assortment = 36 pcs to be packed in an export carton.
Quantity: 2400 pcs per combination x 3 = 7,200 pcs total.
Size: 110
½ Chest = 37
Back length = 48
Sleeve length = 15
ACCESSORIES
Buttons, Zippers, Twill tapes, Ropes, Elastics, Badges, Labels, Hang tags, Inner boards, Tissue
papers, Packing pins, Polybags, Inner cartons and Outer cartons are called accessories.
The prices of accessories are based on the quantity and quality. Also each accessory has many
dimensions, qualities, specifications, etc. So it is difficult to discuss here about their prices in
details. It is better to check the current prices with the suppliers.
Anyhow, for making costing, we must have a basic knowledge about the costs. Hence let us see
approximate prices of them as below.
Cost of Buttons:
Ordinary design of shirt buttons (chalk): Rs.8 to 10 per gross (12 dozens).
(Imitation) Horn buttons: Rs.10 to 15 per gross.
Special designs of shirt buttons: Rs.15 to 40 per gross.
Shirt buttons with engraved letters (inside design): Rs.50 to 70 per gross.
Shirt buttons with embossed letters (inside design): Rs.40 to 60 per gross.
Metal buttons, wooden buttons – Varies as per design, quantity, etc.
Cost of Zippers:
No5 (5mm width) Nylon 7” length: Rs.18 per zip.
No5 Nylon 24” length: Rs.24 per zip.
No5 Metal (brass or antique brass) 7” length: Rs.18 per zip.
No5 Metal (brass or antique brass) 24” length: Rs.36-42 per zip.
For adult garments, No.5 zippers are used. For children garments, No.3 zippers are used. Cost of
No.3 zippers is lesser than No.5 zippers.
Lock quality is to be checked. Mostly the auto lock zippers are used. In these auto lock zippers,
if we leave the puller when the zipper is halfway opened, the auto lock will lock the zipper. Even
if the tapes are pulled, the zipper cannot be opened. It can be further opened or closed only by
pulling the pullers. These auto lock zippers are used because they are very safe.
The above prices are for the zippers with normal pullers. For the special pullers, the prices will
be different.
~ 33 ~
Cost of Twill tapes & ropes:
Though readymade twill tapes are available in the markets, it is better to make the twill tapes and
ropes with the same yarn, which is used, for the body fabrics to avoid shade variations after
dyeing. Hence here we will see only the weaving charge for twill tapes & ropes.
It is approximately Rs.30 to 40 per kg. Yarn price to be added with this charge.
Cost of Elastics:
Elastics are made with Nylon and Polyester yarns. Nylon elastics are costlier than Polyester
elastics. Hence polyester elastics are used mostly.
There are plain elastics and named elastics. The prices are based on quality, width, thickness, etc.
Elastics with the width of 4mm, 6mm, 8mm, 10mm, 12mm, etc are used for legs of
undergarments. Elastics with 1cm, 2cm, 2.5cm, 3cm and 4cm elastics are used for waist of
undergarments and outer garments.
From 4mm to 6mm width: Around Rs.0.50 per metre.

From 8mm to 10mm width: Around Rs.1.00 per metre.
From 1.5cm to 2cm width: Around Rs.1.75 per metre.
From 2.5cm to 3cm width: Around Rs.2.50 per metre.
From 3.5mm to 4cm width: Around Rs.3.50 per metre.
Prices of named elastics are more expensive than plain elastics. It depends on the design, number
of colours, quality and quantity.
Cost of Badges:
Badges attached to the garments either by stitching or fixing with paste. Most of the badges are
attached by stitches only.
Badges are in many types. It may be a big woven label or printed woven cloth or engraved
leather or plastic or PVC sticker or reflective plastic. As these badges are very special, it is better
to check the prices with the suppliers.
Cost of Labels:
There are main labels, size labels, wash care labels, flag labels and badge labels or patch labels.
These labels are made in woven or polyester printed.
Woven labels are made in computerised automatic looms to get better quality and clarity. Hence
the labels made with these machines are costlier. There are 2 types of woven labels. One is
Taffeta and the other is Damask. Taffeta labels are woven on single side of labels. In these
labels, you can see the unevenness of yarns on the backside. This is single weave. Damask labels
are woven on both sides. In these labels, you can see the evenly woven yarns on the backside
also. This is double weave. Damask labels are costlier than Taffeta.
~ 34 ~
The woven labels are to be checked with hot water for colourfastness. If the yarn colour bleeds,
it may spread and spoil the look of labels and garments after washing. Though it is not generally
necessary for woven labels, it is safer to check them too.
There are non-computerised looms are also available. With these machines also woven labels are
made. Mostly these machines are used to make woven wash care labels, size labels and main
labels with cheaper quality at cheaper prices.
Woven labels: Main label (2.5cm width x 7cm length): Rs.0.30 to Rs.0.40
Main label (4cm width x 10cm length): Rs.0.60 to Rs.0.80
Size label (1cm width x 3cm length): Rs.0.10
Wash care label (4cm width x 10cm length): Rs.0.30 to Rs.0.40
Badge (patch) label (1cm width x 4cm length): Rs.0.10
Flag label (3cm width x 4cm length): Rs.0.12
Printed labels are used for wash care labels. For undergarments these printed labels are used for
mentioning size, composition, care instructions, etc. Single colour and multi colours are printed
on polyester or satin tapes. Satin tapes are little costlier than polyester tapes.
The printing inks may have poor colourfastness. Hence before using the printed labels, colour
fastness of printing inks to be checked with hot water. This is an important thing.
Printed labels: Single colour (1” width x 10cm length): Rs.0.08 per label.
Single colour (1.25” width x 10cm length): Rs.0.10 per label.
2 or 3 colours (1” width x 10cm length): Rs.0.15 per label.
Cost of Hangtags:
To mention brands, sizes, colours, prices, composition, etc, tags are used and attached with the
garments. Though these tags are removed from the garments by the end users, it is used for
attraction and for giving special appearance for the packed garments. Hence the quality, style,
design, colours, cutting and presentation of these hangtags are to be importantly better.
The tags can be made at cheaper prices, if printing and cutting are made manually. But it is
always better and safer to print in automatic offset printing machines and to cut in die-cutting
machines to get better finish and high look.
The price depends on quality & thickness of the board, printing design, single side or both sides
printing, number of colours, measurement, die-cut design and quantity.
If the tag is in normal size with normal print without die cut, the price may be Rs.0.40 to Rs.0.80
per tag. If there is anything special, the price may be Rs.1.00 to Rs.1.50 per tag.
If any photo is to be scanned & printed and if the quantity is lesser than 1000 nos, the price may
be around Rs.4.00 per tag.
Cost of Inner board:

Price depends on sizes, quality, die cut (scoring) and quantity.
~ 35 ~
For normal size, normal quality: Rs.0.30 to Rs.0.50 per board.
For special sizes, special quality with die cut: Rs.0.50 to Rs.1.00 per board.
Cost of Tissue paper:

If it is plain tissue paper: Rs.0.10 to Rs.0.15 each paper, depends on paper quality.
If it is a printed tissue paper: Rs.0.25 to Rs.0.50 each paper, depends on quality of paper & print.
We have to remember that we may need to insert more than one tissue paper per garment.
Cost of safety pins and threads:

Some times the hangtags are to be attached to labels with safety pins. The cost of pin + thread
may be around Rs.0.30 to Rs.0.50 depending on the quality of pin & thread.
Cost of Polybags:
Normally 2 qualities of polybags are used. One is PP (Polypropylene). Another is PE
(Polyethylene).
As PE polybags are recyclable, nowadays, most of the customers insisting to use PE only. PE
polybags are little costlier than PP bags. The PE polybags will have less strength in sealing (side
joints) comparing with PP bags. Due to this, the rejection of polybags will be more. PE polybags
look dull and will not have shiny look.
PP bags have bright look. If the polybag is very thin, it may not be recyclable. Hence the
thickness (gauge) is to be checked and confirmed according to the specifications prescribed by
the customers and Government statutory bodies.
Price depends on thickness (Gauge), measurements, prints, quantity, etc. The prices can be fixed
either on weight (kg) or quantity. Price of each polybag is fixed with the number of polybags per
kilogram.
PP polybags:
Approximate cost of polybag per kg: Rs.55.00 to Rs.65.00.
The cost of a normal polybag without print may be Rs.0.30 to Rs.0.40 per bag.
With size printed on front and care instructions printed on back (normal measurement): Rs.0.60
to Rs.0.80 per bag.
If the polybag is required with heat sealed tape, the cost of tape will be added to the above prices
at the rate of Rs.0.02 for one-inch length. If the width of polybag is 12”, the tape cost will be
Rs.0.24 per bag.
PE Polybags:
The prices of PE bags are approximately 10% higher than the prices of PP bags.
Cost of Hangers & Sizers:

There are many qualities of hangers like wooden hangers, plastic hangers, satin padded hangers
and coated aluminium hangers. But generally the buyers ask their suppliers to use the plastic
hangers only.
~ 36 ~
The hangers are in different types, styles, and sizes suitable for different garment styles, sizes,
etc. Also the hooks are in different types.
Some buyers use the hangers with their brand name engraved or embossed or printed or stuck on
the hangers. Some buyers will nominate their hanger suppliers and these buyers will ask us to
buy the hangers only from these suppliers.
The sizers are to be attached with the hangers to show the sizes of the garments. These sizers are
available in different styles according to the hanger designs.
Cost of Cartons:
Cartons are used as Inner carton and Outer carton.
Inner Cartons:
The inner cartons can be in lesser ply and in lesser GSM paper. So the cost of inner cartons will
be lesser.
For 3 ply cartons to pack 12 garments, the cost will be Rs.15.00 to Rs.20.00 per inner carton (for
12 garments). Hence the cost of inner carton will be approximately Rs.1.25 to Rs.1.60 per
garment.
Outer Cartons:
It is important that the outer cartons to be made in Virgin paper, which means the paper, should
be used for the first time. Recycled papers should not be used. Also the outer cartons must be sea
worthy to avoid the damages due to salty wind during transit by sea.
Also the cartons must be strong enough for the safety of garments packed inside. The strength of
cartons based on number of plies and paper thickness (GSM). Normally 7 ply or 9 ply cartons
with 100GSM, 120GSM or 150GSM papers are used.
THE FINISHERS….
CHECKING, IRONING & PACKING
CHECKING:
~ 37 ~
The next major role is played by the checking department; their work is to take care of
the following characteristics of the garment
 Stitching
 Regularity in the stitches
 Strength of the stitches
 Stitches at the folding
 Colour regularity
 Checking on the needed accessories on a garment
 Checking on their proper fittings to the garment
 The damages in them
 The proper size
 Any stain caused during the stitching process
 It occurs accidentially
 It is rectified within the company itself using a stain removing machine with the
government recognized cleanser or stain remover
 In case of infants garment, the garments are let into a metal detector in order to find any
broken metal bits in it , as they hurt the children
The company is more conscious enough while manufacturing infants’ clothes as the
dealer who demands the clothes would reject the entire contract if he finds any metal bits
in it.
IRONING:
~ 38 ~
Then the lot goes to the ironing sector
Here they mostly use steam ironing methods because it requires only less time and it gives best
finished products when compared to a normal electrical heavy ironer.
Then the process is carried out to the packing department
PACKING:
The next department is the packing department where the manufactured goods are packed rather
in
 Polybags
 Attractive boxes etc.,
Based on the orders made by the dealer or the consumer
They are even made in the form of gift boxes in order to attract the children
~ 39 ~
MARKETING
~ 40 ~
Only orders are taken and then manufactured and sold so they do not have their own market but
they are the leading producers of garment in Tirupur and they also export them to numerous
foreign countries
SELLING
The selling is done both in local areas in Tamil Nadu and also exported to international
countries
SHIPPING
Shipping means the transportation of goods. It includes local road transport, rail transport, sea
transport, air transport, etc.
The following methods are taken care by the company in the times of delivery of the packages
Delivery terms:
There are many delivery terms like FOB, C&F, CIF, Ex-factory, EXW, FCA, FAS, CFR, CPT,
CIP, etc. While we confirm the orders from the customers, the delivery terms are to be
confirmed.
FOB:
It is the abbreviation of Free On Board. It means freight will be paid by the buyer.
C&F:
It is the short form of Cost and Freight. It means the price is inclusive of the cost and the freight.
If it is C&F By sea, it means the price is inclusive of the cost and sea freight. If it is C&F By air,
it means the price is inclusive of the cost and air freight.
CIF:
It is Cost, Insurance and Freight. It means the price is inclusive of the cost, insurance premium
and the freight. The goods to be insured to 110% (generally) of the value of the goods and if any
damage or theft or loss, it will be claimed by the buyer.
Ex-Factory:
This term is used only for domestic (inland) business. It is the same as FOB. It means the buyer
will pay the freight - it may be road or rail transport.
EXW (Ex Works):

It is the same as Ex-Factory.
FCA (Free Carrier):

It is the same as FOB.
FAS (Free Alongside Ship):

It is the same as FOB.
CFR (Cost and Freight):
~ 41 ~
It is the same as C&F.
CPT (Carriage Paid To):

It includes the Cost and Sea freight & Road transport up to the buyer’s final destination place.
CIP (Carriage and Insurance Paid to):

It is the same as CIF.
We have to confirm any one of these delivery terms with the buyers when we quote prices.
Mostly FOB, C&F, CIF terms are used. Some buyers will use different names for the terms. If
we have doubt about the terms, it is better to clarify with the buyer while discussing the prices.
In case of local supply on C&F or CIF terms, the charges of road or rail transport to be added
with the cost of garment. Local transport either by road or rail to the customer’s destination can
be checked locally according to the distance, routing, availability, etc.
In case of export to other countries, the local transport and sea freight or air freight are to be
added with the cost of the garment.
SEA FREIGHT:
When we talk about the freight charges, we have to remember that it is the total expenses of
following.
1. Local transport to the port.
2. Port expenses – Loading, unloading and overtime charges (if needed in case of urgency).
3. Charges of stuffing the goods into container.
4. Customs charges – Documentation, inspection, etc.
5. Charges of freight.
6. Service charges of clearing and forwarding agent.
The goods are stuffed in to containers and stowed in to the ships. There are 2 types of loading.
One is FCL (Full Container Load) and the other is LCL (Loose Container Load).
There are 20’, 40’ and Hi-cube containers available with different capacities. Their approximate
capacity is as follows.
20’ container: 23 cubic metres.
40’ container: 46 cubic metres.
Hi-cube container: 60 cubic metres.
AIR FREIGHT:
It is the fastest means but the most costliest means of exportation in this company they mostly
prefer only sea ways but in case of emergency they export through airways also.It is the freight
charges if the goods are shipped by air. The advantage of sending the goods by air is to save
time. Depending on the destination and on the flight services, the goods can reach the buyer’s
place within 2 to 5 days. (It will take 15 to 30 days by sea depending on the destination).
At the same time, the Airfreight charges are many times higher than sea freight. The goods will
be loaded into the planes in box form. The charges are calculated by the weight and volume.
~ 42 ~
Air shipment procedures are almost same like sea shipment. The receipt is Airway Bill. There
are Master Airway bill and House Airway bill. Master airway bill is issued by the Airlines. The
Airlines agent issues House airway bill. (We will discuss about airway bill and air shipment in
detail later).
FINANCE:
The finance methods has quite interesting methods, where the company’s
investment is also involved though the company is getting the required amount for their finished
goods
For example:
If the company is signed in getting a bulk order of 5 crore, first the company
has to start the pre-processing functions in order to deliver the products within the allotted time,
if they wait for the advance from the consumer, the processing company has to face a huge loss
so the company first invests the amount to purchase the items like,
1. Yarn purchasing (2 crore) (if it is a newly started company the raw materials dealer
demands an advanced payment.
2. Knitting (labour wages & electric bills)
3. Dying, which includes,
 Purchasing of dye
 Dyeing
 Labour wage
 Fuels for heat source for drying the dye
4. Accessories (like threads, needles, and other accessories for the garment)
These are done by the company’s investment.
Then only after 30 days the P.O sheet of the order from the consumer arrives to the company
The company can’t make the entire investment so the company prefers for a bank loan. The bank
loan is obtained from the bank in the form of personal credit in which the bank produces a
limited loan based on the amount of the bulk order from the consumer.
From it only 50% of the amount can be taken, with that amount the stitching of the garments are
made but this alone cannot compensate the other charges like Labour charges, electricity
charges.
So only the urgent garments are manufactured first and the goods are sent. And the goods
produced invoice (demanding the actual rate of the finished goods) is sent demanding a billing
account. With that billing account again the company tenders loan from the bank in the name of
purchase account (in which 75% of money can be taken based on the limit) in which the entire
manufacturing is then done now the required amount is tallied with the amount required. Then
the finished products are delivered to the consumer then the amount is transferred after 30 days
now the two loans(personal credit & purchase credits) are paid or tallied and thus the financial
status are tallied with the investment the company made & loans taken. And thus the profit and
loss of the company is taken into account.
~ 43 ~
HUMAN RESOURCES (HR):
There are nearly 160 workers working in the concern at the composition of
 10 workers at the cloth checking department + 1 supervisor
Wages:
Experienced: Rs.240/per day.
Beginners: Rs.210/per day.
Supervisor: Rs.10000/per month.
 10 workers at the cutting department + 1 supervisor
Wages:
Cutter: Rs.360/per day
Helper: Rs.210/per day
Supervisor: Rs.10000 to 15000/per month.
 80 workers in the stitching department + 1 supervisor
Wages:
Experienced: Rs.350/per shift (8 hours)
Beginners: Rs.210/per shift (8 hours)
Helper: Rs.210/per day.
 10 to 15 workers at the garment checking department

 5 workers at the ironing department + 1 supervisor
 20 workers at the packing session
Wages:
Helper: Rs.210 to 240.
 Then a GENERAL MANAGER.
Wages: Rs.30000 to 35000
 And ACCOUNTS AND MAIN SUPERVISING MANAGER.
Wage: Rs.28000
~ 44 ~
CONCLUSION:
Thus the industrial training from AVERY KNITWEAR helped me to

understand the processes in making a garment. This program helped me in understanding in the
fields of,
Yarn knitting, dyeing and production processes like
 Purchase of raw materials
 Maintenance
 Quality control
 Special processes
 Processing
 Stitching processes
 Checking, ironing & packing
And also the financial status and marketing that is undergone in the company, thus the report I
submitted is based on my observation on the company .thus I conclude that this training has
given me the knowledge on the functioning of a garment production company.
~ 45 ~

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Introduction

PROFILE OF THE COMPANY

Company name: AVERY KNITWEAR

Year founded: 2010

Authorized Person: M.PATHMANABHAN (FOUNDER),

Phone No.: 9865077727

302, SOWMIYA OIL MILL COMPOUND, VIYAJAMANGALAM MAIN ROAD,

State: Tamil Nadu

Address2: UTHUKULI POST,

Phone No2: 04212374796/2903231

EXP_TYPE: Manufacturer Exporter

EXP_MEM: Registered Exporter

TRENDY GIRLS COLLECTION

By the weight of 100cm x 100cm fabric bit.

There are 2 qualities of yarn. Combed and Carded.

Approximate grey yarn prices per kg in Rs:

For Colour Mélange in Cotton / Viscose blend:

For Colour Mélange in 100% Cotton:

The special features of Gassed Mercerised yarns are

In any case, the fabric has to be mercerised before fabric dyeing.

Approximate Gassed Mercerised (Grey) yarn prices per kg in Rs:

Approximate Gassed Mercerised Dyed yarn prices per kg in Rs:

The company has almost all machines listed below,

Approximate knitting charges per kg in Rs.:

KNITTING WITH ELASTAN (SPANDEX):

To select suitable denier, we can use following conversion formula.

To avoid shading between different sizes of garments in one carton:

To avoid shading between fabric lots:

2. Same mill yarn from the same yarn lot to be used.

SOFT FLOW DYEING:

Shades and charges:

Approximate Tie & dye charges per kg in Rs.:

This garment can achieve dyeing following special effects.

Approximate garment dyeing charges per kg in Rs.:

This is the main job in garmenting.

For making knitted garments following machines are mainly used.

Embroidery can be made by manually and by computerised machines.

Acoba embroidery (all over embroidery):

TRIAL COSTING NO.1

MEN’S BASIC T SHIRTS (FOR EUROPE):

FABRIC CONSUMPTION OF OPEN WIDTH FABRICS (SYNTHETIC):

Let us assume following are the measurements.

Let us take the GSM is 140.

TRIAL COSTING NO.2

MEN’S ALL OVER PRINTED POLO SHIRTS (FOR CANADA):

Enquiry No.: 4444 Style Ref: BBBB

TRIAL COSTING NO.3

LADIES NIGHT DRESS (FOR EUROPE):

Enquiry No.: 5555 Style Ref: CCCC

TRIAL COSTING NO.4

MEN’S LONG PYJAMAS (FOR EUROPE):

Enquiry No.: 6666 Style Ref: DDDD

TRIAL COSTING NO.5

MEN’S PIQUE POLO SHIRTS (FOR EUROPE):

Enquiry No.: 7777 Style Ref: EEEE

TRIAL COSTING NO.6

LADIES YARN STRIPED T SHIRTS (FOR EUROPE):

Enquiry No.: 8888 Style Ref: FFFF

TRIAL COSTING NO.7

BOYS YARN STRIPED T SHIRTS (FOR EUROPE):

Enquiry No.: 9999 Style Ref: GGGG

From 4mm to 6mm width: Around Rs.0.50 per metre.

Cost of Inner board:

Cost of Tissue paper: