26 · NEW PHASE 4 · SKU Economics Cross-Reference

Pinxin SKU × Recipe-Card Map44 Shopify SKUs × 38 Recipe-Card Entries · Cost Gap Surface

Cross-references Pinxin's live Shopify catalog (pulled pinxinvegan.com/products.json?limit=250) against the master Recipe-Card spreadsheet ("Pin Xin FROZEN & Sauce Recipe Card", Google Drive ID 1zRrJ-0mhdMO1scPCPm_ycGDXLbCZvFk7RnYxXpfyfkU, owner ajalil2711@gmail.com, last modified 2026-04-28). Surfaces the COGS-gap that Phase 3 Track A flagged as needing founder confirmation: the recipe quantities ARE locked (per-bowl gram weights at 80% manual yield), but ingredient unit costs are empty — fill them in and we have real per-SKU COGS.

Shopify SKUs · 44 active Recipe-card entries · 38 (35 with quantities) Match rate · 30 of 44 = 68% Bundle/combo SKUs (no recipe needed) · 5 Yield assumption · 80% manual Status · Recipe locked · COGS pending

01The headline finding

The recipe-card has per-bowl ingredient quantities (g/ml) locked for ~25 frozen-meal SKUs + 3 sauce SKUs + 3 paste SKUs at 80% manual yield. What's missing: the ingredient unit cost column (RM/kg) is unfilled. Once filled, per-SKU COGS is computable in 30 minutes. Today's Phase 3 Track A finance model used a bottom-up COGS estimate of RM 9.60/pack (58% GM) — that estimate now has a clear path to verification.

Shopify SKUs live

Mapped to recipe

Full quantities present

Ingredient prices filled

02Full 44-SKU cross-reference

Shopify Title	SKU code	Type	Price (RM)	Recipe-card row	Recipe data	Status
Rendang Hericium Mushroom	PXFS-015	Frozen	22.90	S-Rendang (row 9)	Full · 19 ingredients · per-batch + per-bowl	RECIPE OK · prices pending
Asam Fish (Vegan)	PXFS-020	Frozen	22.90	S-Asam Fssh (row 2)	Full · 22 ingredients · per-bowl	RECIPE OK · prices pending
Sweet & Sour Fish (Vegan)	PXFS-023	Frozen	22.90	S-Asam Manis (row 21)	Full · 13 ingredients · per-bowl	RECIPE OK · prices pending
Mei Cai Hericium Mushroom	PXFS-014	Frozen	22.90	S-Mei Cai (row 24)	Full · 11 ingredients · per-bowl	RECIPE OK · prices pending
Classic Curry Hericium Mushroom	PXFS-022	Frozen	22.90	S-Classic Curry (row 25)	Full · 16 ingredients · per-bowl	RECIPE OK · prices pending
Green Curry Hericium Mushroom	PXFS-021	Frozen	22.90	S-Green Curry (row 28)	Full · 25 ingredients · per-bowl	RECIPE OK · prices pending
Sesame Ginger Hericium Mushroom	PXFS-018	Frozen	22.90	S-Sesame Ginger (row 1)	Full · 13 ingredients · per-bowl	RECIPE OK · prices pending
Sambal Petai Tempeh	PXFS-025	Frozen	22.90	S-Sambal Petai (row 33)	Full · 12 ingredients · per-bowl	RECIPE OK · prices pending
Black Vinegar Hericium Mushroom	PXFS-019	Frozen	22.90	S-Black Vinegar (row 32)	Full · 9 ingredients · per-bowl	RECIPE OK · prices pending
Teochew Braised Tofu w/ Radish	PXFS-016	Frozen	22.90	S-Braised Tofu (row 30)	Full · 17 ingredients · per-bowl	RECIPE OK · prices pending
Ginger Fish (Vegan)	PXFS-024	Frozen	22.90	S-Ginger Fssh (row 29)	Full · 15 ingredients · per-bowl	RECIPE OK · prices pending
Nam Yu Tofu	PXFS-027	Frozen	22.90	S-Namyu Tofu (row 20)	Full · 14 ingredients · per-bowl	RECIPE OK · prices pending
Chai Boey	PXFS-017	Frozen	22.90	S-Chai Boey (row 35)	Full · 19 ingredients · per-bowl	RECIPE OK · prices pending
Black Bean Soup	PXFA-002	Frozen Soup	22.90	S-Black Bean Soup (row 12)	Full · 11 ingredients · per-bowl	RECIPE OK · prices pending
Watercress Soup	PXFA-003	Frozen Soup	22.90	S-Watercress Soup (row 22)	Full · 13 ingredients · per-bowl	RECIPE OK · prices pending
Old cucumber soup	PXFA-004	Frozen Soup	22.90	S-Cucumber Soup (row 26)	Full · 14 ingredients · per-bowl	RECIPE OK · prices pending
Lotus Root and Peanut Soup	PXFA-005	Frozen Soup	22.90	S-Lotus Soup (row 27)	Full · 13 ingredients · per-bowl	RECIPE OK · prices pending
Vegan Bak Kut Teh	PXFA-006	Frozen Soup	22.90	S-Bak Kut Teh (row 7)	Full · 22 ingredients incl 6 TCM herbs · per-bowl + Labour Hours 30	RECIPE OK · prices pending
Nyonya Acar	PXFM-002	Frozen Snack	6.90	S-Acar (row 5)	Full · 10 ingredients · per-bowl	RECIPE OK · prices pending
Otak-otak	PXFM-003	Frozen Snack	9.80	S-Otak-otak (row 4)	Full · 19 ingredients · per-bowl	RECIPE OK · prices pending
Loh Mai Gai	PXFM-001	Frozen Snack	9.80	S-Loh Mai Gai (row 31)	Full · 11 ingredients · per-bowl	RECIPE OK · prices pending
Classic Hericium Satay (8 sticks)	PXFF-002	Frozen Satay	48.00	M-Classic Satay (row 3)	Full · 10 ingredients + 9 sauce ingredients · per-stick · "All 28/29 kg" notation	RECIPE OK · prices pending
Mala Hericium Satay (8 sticks)	PXFF-003	Frozen Satay	48.00	M-Mala Satay (row 17)	Partial · 3 ingredients (variant of Classic)	PARTIAL · derives from Classic
Gochujang Hericium Satay (8 sticks)	PXFF-004	Frozen Satay	48.00	M-Gochujang Satay (row 19)	Partial · 2 ingredients (variant of Classic)	PARTIAL · derives from Classic
Dark Sauce Hericium Satay (8 sticks)	PXFF-005	Frozen Satay	48.00	M-Dark Sauce Satay (row 18)	Partial · 5 ingredients (variant of Classic)	PARTIAL · derives from Classic
Teochew Kuang Chiang (4 rolls)	PXFF-001	Frozen Specialty	48.00	Teochew Kuang Chiang (row 34)	Not yet recorded	RECIPE MISSING
Pinxin Vegan Sambal Chilli 家乡吉利 (220g)	PXCC-001	Sauce Bottle	22.00	Sambal Chilli 220g (row 10)	Full · 7 ingredients · per-220g jar	RECIPE OK · prices pending
Pinxin Vegan Mala Chilli 极力吉利 (220g)	PXCC-002	Sauce Bottle	22.00	Mala Chilli 220g (row 11)	Full · 23 ingredients · per-220g jar	RECIPE OK · prices pending
Pinxin Vegan Swicy/Nyonya Zesty Chilli 娘惹吉利 (220g)	PXCC-004	Sauce Bottle	22.00	Zesty Chilli 220g (row 6) also Swicy Chilli (row 13 PXCC-003)	Full · 5 ingredients · per-220g jar (Zesty) · 8 ingredients (Swicy)	RECIPE OK · prices pending
Penang Asam Laksa Paste (380g / 5 servings)	PXPP-005	Paste Bottle	33.00	Laksa Paste 380g (row 16)	Full · 22 ingredients · per-380g jar	RECIPE OK · prices pending
Penang Hokkien Har Mee Paste (380g / 5 servings)	PXPP-006	Paste Bottle	33.00	Hokkien Mee Paste 380g (row 15)	Full · 12 ingredients · per-380g jar	RECIPE OK · prices pending
Penang Curry Mee Paste (380g / 5 servings)	PXPP-007	Paste Bottle	33.00	Curry Paste 380g (row 14)	Full · 13 ingredients · per-380g jar	RECIPE OK · prices pending
Green Tomyam Paste (380g / 5 servings)	PXPP-008	Paste Bottle	33.00	Not in recipe card	—	RECIPE MISSING
Penang Curry Ramen (Sun-Dried Ramen)	PXND-001	Instant Noodle	14.80	Not in recipe card	—	RECIPE MISSING (new SKU)
Thai Green Tomyam Ramen	PXND-002	Instant Noodle	14.80	Not in recipe card	—	RECIPE MISSING (new SKU)
Penang Har Mee (Sun-Dried Ramen)	PXND-003	Instant Noodle	14.80	Not in recipe card	—	RECIPE MISSING (new SKU)
Brown Rice Laksa Noodles (450g)	PXNN-002	Dry Noodle	15.00	Not in recipe card	—	N/A · 3rd-party sourced
Healthy Homemade Noodles (400g)	PXNN-001	Dry Noodle	15.00	Not in recipe card	—	N/A · 3rd-party sourced
Complete Pantry Set (Noodles + Chilli + Paste)	—	Dry Combo	149.00	Bundle — derives from components	—	BUNDLE
Noodle Starter Kit (2 Noodles + 2 Ramen)	—	Dry Combo	49.90	Bundle — derives	—	BUNDLE
Chilli Lover Combo (4 Flavours)	—	Dry Combo	55.00	Bundle — derives	—	BUNDLE
Combo A — Buy 5 Get 5 FREE	Frozen-Clearance-A	Frozen Combo	134.50	Bundle	—	BUNDLE · clearance
Combo B — Buy 8 Get 8 FREE	Frozen-Clearance-B	Frozen Combo	193.20	Bundle	—	BUNDLE · clearance
Combo C — Buy 16 Get 16 FREE	Frozen-Clearance-C	Frozen Combo	366.40	Bundle	—	BUNDLE · clearance

03The 4 SKU gaps (RECIPE-CARD action items for ajalil2711@gmail.com)

Gap 1 · Teochew Kuang Chiang `PXFF-001`

4-roll frozen specialty at RM 48.00. Recipe-card row 34 has the SKU listed but flagged "Not yet recipe." High-margin SKU (same price as 8-stick satay) — recipe documentation should be P0 priority.

Gap 2 · Green Tomyam Paste `PXPP-008`

380g paste jar at RM 33.00. Not in the recipe card. Likely a newer SKU added after the master sheet was built. Other 3 pastes (Asam Laksa / Hokkien / Curry) all have recipes — Tomyam should follow the same structure.

Gap 3 · 3 Sun-Dried Ramen SKUs `PXND-001/002/003`

Penang Curry · Thai Green Tomyam · Penang Har Mee ramen at RM 14.80 each. New product line — recipe-card has NO ramen entries. Add when production process is locked.

Gap 4 · Ingredient unit prices (UNIVERSAL gap)

Across ALL 25+ SKUs with full recipes, the "g/ml (Cleaned)" and "Amount to Buy (g/ml)" columns are 0.0 (placeholder). Quantities are in the "Cleaned/bowl" column. The COGS calc needs ingredient RM/kg input — that's the unfilled column.

04Per-SKU recipe quantities (the 25 SKUs with full data)

Tap to expand each SKU. Quantities are per-bowl (g/ml) at 80% manual yield. Multiply by ingredient RM/kg to get the per-bowl COGS.

S-Rendang · PXFS-015 · 19 ingredients · per-batch + per-bowl

Ingredient	g/bowl	Batch (g) Cleaned	Batch (g) After 80% yield
oil	22.2	5,778	7,222
ginger	22.2	5,778	7,222
lengkuas (galangal)	41.7	10,833	13,542
lemongrass (serai)	27.8	7,222	9,028
chilli boh	4.2	1,083	1,354
sugar	9.7	2,528	3,160
salt	1.7	433	542
mushroom seasoning	3.3	867	1,083
gula melaka	11.1	2,889	3,611
santan (coconut milk)	25.0	6,500	8,125
krisik (toasted coconut)	9.7	2,528	3,160
daun kunyit (turmeric leaf)	0.4	108	135
daun limau (kaffir lime leaf)	0.3	72	90
kunyit powder (turmeric)	0.1	14	18
asam jawa paste (tamarind)	1.7	433	542
Topping · Hericium mushroom	25.0	6,500	8,125
Topping · tempe	90.0	23,400	29,250
Topping · nangka (young jackfruit)	30.0	7,800	9,750
Batch yields 260 bowls (cleaned) → 325 bowls (after yield).

S-Bak Kut Teh · PXFA-006 · 22 ingredients incl 6 TCM herbs · per-bowl

Ingredient	g/ml per bowl
Cinnamon	0.6
Star Anise	0.3
White pepper	0.3
Cumin Seed	0.3
Sok Tei (熟地)	1.4
Chuan Gong (川弓)	1.4
Dang Gui (当归)	1.9
Yu Zhu/Yok Chok (玉竹)	1.9
Dang Shen/Tong Sum (党参)	1.4
Gan Chao (甘草)	1.9
Water	406.3
unrefined Cane Sugar	2.8
Lake Salt	1.1
Mushroom Seasoning	3.4
Cane Rock Sugar	3.1
Shitake (cooked)	12.5
Cordyceps Militaris (虫草花)	1.3
White Fungus (wet)	3.1
Taupok	18.8
Fuzuk	6.3
Hericium Mushroom (cooked)	68.8
Lycium Barbarum/Goji/Wolfberry	0.6
+ Labour Hours 30	—

Highest TCM-ingredient SKU. 6 of 22 ingredients are Chinese medicinal herbs. Premium positioning justified.

Sambal Chilli 220g · PXCC-001 · 7 ingredients · per-220g jar

Ingredient	g per 220g jar
Canola oil	16.9
Chili Boh	21.2
Red chilli (big)	203.1
Belacan ball	11.0
Unrefined Cane Sugar	15.2
Lake Salt	4.1
Mushroom Seasoning	5.1

Red chilli is the dominant cost driver (75% of mass). Belacan ball + Lake Salt + Mushroom Seasoning are the brand-signature ingredients.

Mala Chilli 220g · PXCC-002 · 23 ingredients · per-220g jar

Ingredient	g per 220g jar
Oil	23.2
Star Anise	0.6
china red peppercorn 红花椒	1.7 + 5.8 (2nd add)
Black Cardamon 草果	0.6
Cinnamon Stick	0.8
bay leaf	0.2
cumin	0.2
Dry chili (Dried 300g → blended 500g)	3.5
Ginger	3.5
Black Pepper	1.2
Unrefined Cane Sugar	16.2
Lake Salt	3.9
Mushroom Seasoning	1.9
Black Vinegar	1.2
Sesame Oil	2.1
Vegan Oyster Sauce	8.1
Vegan BBQ Paste	10.4
Peppercorn Ground 花椒粉	28.9
Mala Ground green powder	5.8
White sesame	2.3

Highest-complexity sauce SKU. 23 ingredients vs Sambal Chilli's 7. Likely highest unit COGS in the chilli line — premium 极力 (intense-force) positioning earns the price.

Zesty Chilli 220g · PXCC-004 · 5 ingredients · per-220g jar

Ingredient	g per 220g jar
Limau Kasturi fruit (to make juice)	264.0
Limau Kasturi juice (from above)	70.4
Chili padi	39.6
unrefined sugar	30.8
soy bean paste	28.2

The "Nyonya" Best-Seller. Lowest ingredient count, single-source citrus base. Limau kasturi is the cost-sensitive line item (high water content, perishable). Yield efficiency 27% (264g fruit → 70g juice).

Penang Asam Laksa Paste 380g · PXPP-005 · 22 ingredients · per-380g jar (Tatler Top 10!)

Ingredient	g per 380g jar
Daun Laksa	29.3
Daun Kesum	12.2
Asam Slices	2.0
Belacan Ball	9.5
Serai (Lemongrass)	14.6
Lengkuas (Galangal)	7.3
Kunyit (Turmeric)	0.2
Laksa Flower	43.9
Balacan Powder	0.7
Sugar	39.0
Salt	4.9
Oyster Sauce (vegan)	48.8
Kunbu Dry	7.3
Kunbu after soaked	65.9
Fssh (fish)	73.2
Mushroom Seasoning	15.6
Chili Boh	17.6
Asam Blend	39.0

The Tatler Top 10 Asam Laksa moat in ingredient form. Daun Laksa + Daun Kesum + Laksa Flower are the heritage-Penang botanical signature. "Fssh" (plant-based fish) is the highest-mass topping. Sugar (39g) is non-trivial — flag for the Lake Salt Light identity-preservation pairing.

Other SKUs with full quantities (collapsed for brevity)

S-Sesame Ginger · PXFS-018 — 13 ingredients (sesame oil 32.3g, oyster sauce 34.6g, mushroom seasoning 5.4g, light soy 7.3g, water 246.2g, white pepper 0.5g, ginger slice 26.9g, gula 9.2g · Topping: tofu 60g, ginger slice 10g, black fungus 15g, hericium mushroom 30g, carrot 10g · soup 200g)
S-Asam Fssh · PXFS-020 — 22 ingredients (minyak 13.3g, serai 10g, lengkuas 5g, chili boh 12g, kunyit powder 0.2g, belacan ball 2.6g, laksa flower 10g, salt 2.1g, sugar 15g, mushroom season 3.5g, asam paste 18.3g, hot water 120g, light soy 1g, laksa leaf 0.7g · Topping: okra 25g, tomato 20g, fssh 50g · soup 213.7g)
S-Watercress Soup · PXFA-003 — 13 ingredients (water 419.4g, cane sugar 0.5g, mushroom seasoning 1.6g, lake salt 1.1g, kunbu 0.3g, rock sugar 1.6g · Topping: peanut 30g, dates 5g, carrot 25g, antler mushroom 15g, watercress 100g, soup 450g)
S-Mei Cai · PXFS-014 — 11 ingredients (mei cai 107.1g, oil 9.5g, sesame oil 1.4g, oyster sauce 7.1g, mushroom seasoning 3.6g, sugar 6g, white pepper 0.2g, water 107.1g · Topping: mei cai veg 150g, hericium mushroom 20g, peanut big 15g)
S-Classic Curry · PXFS-022 — 16 ingredients (cardamom 0.1g, cinnamon 0.3g, sengkuang 29g, kunyit powder 0.1g, Babas Ayam curry powder 19.4g, ginger 9.7g, oil 22.6g, water 90.3g, cane sugar 4.5g, lake salt 1.5g, mushroom seasoning 4.3g · Topping: hericium mushroom 35g, potato 60g, carrot 45g)
S-Green Curry · PXFS-021 — 25 ingredients incl belacan ball, gula melaka, daun limau, kara santan, fresh coriander+basil paste 1:1, oil, turmeric powder, cili padi paste, limau purut paste, green cili paste, water, cane sugar, lake salt, mushroom seasoning, white pepper, serai blend, lengkuas blend, coriander seed+black pepper blend + Topping (nangka 15g, kacang panjang 15g, terong bulat 15g, carrot 8g, hericium mushroom 30g, paste 250g)
S-Ginger Fssh · PXFS-024 — 15 ingredients (potato starch 1.9g, ginger 15.6g, taucho 16.7g, white pepper 0.1g, oil 12.2g, water 166.7g, cane sugar 2.2g, mushroom seasoning 1.4g · Topping: fssh 50g, terong panjang 30g, carrot 8g, chilli cut 5g, daun ketumbar 5g)
S-Braised Tofu · PXFS-016 — 17 ingredients (water 227.3g, star anise 0.2g, kayu manis 0.5g, sugar 0.9g, mushroom seasoning 5.5g, light soy 2.5g, oyster sauce 22.7g, dark sauce 10.9g, sesame oil 1.8g, dry chilli 0.3g · Topping: radish 60g, shitake 15g, black fungus 15g, tofu merah 70g, soup 280g)
S-Loh Mai Gai · PXFM-001 — 11 ingredients (Glutinous rice 74.6g, palm oil 6g, sesame oil 1.5g, SKC Oyster Sauce 6g, white pepper 0.2g, kayu manis powder 0.2g, unrefined cane sugar 3.7g, mushroom seasoning 3.7g, light soy 3g, dark soy 2.4g, water 44.8g)
S-Black Vinegar · PXFS-019 — 9 ingredients (sugar 4.5g, black vinegar 81g, water 76g · Topping: soup 180g, hericium mushroom 25g, peanut big 25g, black fungus 20g, ginger 15g, tofu 60g)
S-Sambal Petai · PXFS-025 — 12 ingredients (kunyit powder 0.1g, lengkuas blend 21.4g, serai blend 42.9g, chilli boh 32.1g, belacan ball 7g, salt 2.3g, sugar 26.8g, mushroom seasoning 2.5g, daun limau 0.3g, minyak 16.1g, water 46.4g · Topping: petai + terong panjang + tempe + paste)
S-Cucumber Soup · PXFA-004 — 14 ingredients (water 625g, cane sugar 0.7g, mushroom seasoning 1.8g, lake salt 1.7g, kunbu 0.4g, rock sugar 2.5g, old cucumber 210g, carrot 25g, red date 15g, velvet mushroom 1.5g · Topping: cucumber 85g, carrot 45g, antler mushroom 15g)
S-Lotus Soup · PXFA-005 — 13 ingredients (water 625g, konbu 0.4g, mushroom seasoning 2.5g, salt 1.6g, rock sugar 0.8g, cashew nut 0.4g, shitake 1.5g · Topping: lotus root 75g, hericium mushroom 45g, peanut small 30g, red date 5g)
S-Black Bean Soup · PXFA-002 — 11 ingredients (water 500g, sugar 0.6g, mushroom seasoning 2.5g, salt 1.2g, konbu 0.3g, rock sugar 2.2g · Topping: black bean 80g, lotus 100g, red dates 5g, hericium mushroom 60g)
S-Acar · PXFM-002 — 10 ingredients (acar paste 10.9g, timun jepun 81g, carrot 16.2g, cabbage 40.5g, long beans 16.2g, salt 2g, rice vinegar 10.1g, sugar 14.6g, oil 7.3g)
S-Otak-otak · PXFM-003 — 19 ingredients (serai 29.4g, lengkuas 14.7g, chilli boh 17.6g, buah keras 2.9g, kunyit powder 0.9g, daun limau 1.2g, kunbau 14.7g, shtt tofu 24.1g, soy sauce 0.6g, mushroom seasoning 3.5g, sugar 1.8g, oyster 8.8g, potato starch 4.7g, tepung beras 5.9g, white pepper 0.3g, daun kaduk 5g, seafood tofu 7.1g, coconut milk 14.7g)
S-Asam Manis · PXFS-023 — 13 ingredients (light soy 4.8g, dark soy 14.3g, asam paste 28.6g, oil 14.3g, water 100g, cane sugar 38.1g, lake salt 1.9g, mushroom seasoning 2.7g · Topping: fssh 50g, tempe 75g, sesame seed 5g, paste 180g)
S-Namyu Tofu · PXFS-027 — 14 ingredients (golden duck 6.8g, tofu merah 10.3g, oyster sauce 20g, kicap pekat 17.5g, sesame oil 3.4g, white pepper 0.5g, mushroom seasoning 1.9g, sugar 13.8g, water 9.4g, kacang blend 61.9g · Topping: yam 105g, tofu 85g, soup 150g)
S-Chai Boey · PXFS-017 — 19 ingredients (vegetable chai boey + ginger + lemongrass + asam paste + asam slice + white pepper + oil + mushroom seasoning + dry chilli + unrefined cane sugar + sesame oil + vegan duck meat · Topping: tomato + carrot + shitake + black fungus + vegetable + soup)
Curry Paste 380g · PXPP-007 — 13 ingredients (curry paste 200g, oil 53.3g, pandan leaf 3.2g, curry leaf 1.2g, lemongrass 166.7g, belacan ball 5.2g, laksa flower 40g, unrefined cane sugar 25.3g, lake salt 13.3g, mushroom seasoning 16.7g, rock sugar 4g, chili powder 16g)
Hokkien Mee Paste 380g · PXPP-006 — 12 ingredients (canola oil 43g, chili boh 35.8g, vegan oyster sauce 51.6g, rock sugar 0.6g, mushroom seasoning 17.2g, water 43g, multigrain powder 64.5g, konbu dry 14.3g, konbu after soaked 129.1g, lake salt 7.2g, unrefined cane sugar 15.1g)
Swicy Chilli 220g · PXCC-003 — 8 ingredients (rempah paste 66g, kaffir leaf 0.8g, asam paste 30.8g, unrefined cane sugar 52.8g, lake salt 2.6g, mushroom seasoning 4g, canola oil 17.6g)
M-Classic Satay · PXFF-002 — 10 satay ingredients + 9 satay-sauce ingredients per stick (hericium mushroom 36.8g, satay paste 3.7g, mushroom mix powder soy 4.7g, sugar 10g, garam 1.8g, m-seasoning 3.5g · Satay Sauce: oil 44.1g, serai 8.8g, kacang 88.2g, lengkuas 5.5g, halia 2.6g, kunyit powder 0.4g, chilli kering 2.9g, mushroom seasoning 3.5g, gula 29.4g, garam 3.3g · "All 28/29 kg" batch notation)

05How to compute per-SKU COGS in 30 minutes

Step	Action	Tool	Time
1	Pull current ingredient unit prices from supplier invoices (last 3 months avg) — focus on the top 20 cost drivers (hericium mushroom, tempe, nangka, santan, coconut milk, daun laksa, laksa flower, glutinous rice, canola oil, ginger, lengkuas, lemongrass, mushroom seasoning, lake salt, unrefined cane sugar, vegan oyster sauce, belacan ball, soy bean paste, chili boh, red chilli)	Supplier invoice files / accounting software	15 min
2	Fill column "g/ml (Cleaned)" and "Amount to Buy (g/ml)" with the RM/kg prices in the Recipe-Card spreadsheet	Google Sheets	10 min
3	Add a new column "Cost/bowl (RM)" = (g per bowl ÷ 1000) × (RM/kg). Auto-sum at the bottom = per-SKU COGS	Google Sheets formula	5 min
4	Cross-reference with retail price → gross-margin per SKU	Sheet formula	2 min
5	Flag SKUs with GM < 50% as price-review candidates; SKUs with GM > 70% as bundle-anchor candidates	Manual	5 min

06What this unlocks (downstream)

Phase 3 Track A finance — close the COGS gap

Pinxin TA used a bottom-up estimate of RM 9.60/pack COGS at 58% GM. With the recipe-card prices filled, that becomes a per-SKU verified number. Will likely shift the Y5 EV (currently RM 39.6M @ 1.8× multiple) by ±10-15% depending on actual COGS.

Bundle pricing optimization

5-pack bundle RM 69 = RM 13.80/meal. Today's "Combo A Buy-5-Get-5-Free" is RM 134.50 for 10 = RM 13.45/meal. Without per-SKU COGS, can't tell if Combo A is gross-margin positive or a loss-leader for inventory clearance.

SKU-tier pricing decisions

Why is Rendang priced same as Sesame Ginger (RM 22.90) when Rendang has 3 toppings (hericium 25g + tempe 90g + nangka 30g = 145g topping mass) vs Sesame Ginger's 4 toppings (125g)? Without COGS, every same-price-SKU is a margin variance the team can't quantify.

Premium-tier candidates

Bak Kut Teh (22 ingredients incl 6 TCM herbs + "Labour Hours 30") likely has the highest COGS in the frozen line. If GM drops below 40%, candidate for RM 26.90 premium tier (vs RM 22.90 standard) — Tatler-style positioning earns it.

Mala Chilli vs Sambal Chilli pricing

Both RM 22.00 at 220g. Mala has 23 ingredients (incl rare spices: 红花椒 / 草果 / vegan BBQ paste); Sambal has 7. Mala likely costs 2-3× more to produce. Same-price decision is leaving margin on the table.

Tatler Asam Laksa Paste — protect the moat

22 ingredients incl heritage Penang botanicals (Daun Laksa 29.3g, Daun Kesum 12.2g, Laksa Flower 43.9g). When the ingredient prices are filled, this is likely Pinxin's highest-COGS-per-jar paste. Justifies RM 33 → RM 38 premium repositioning with "Tatler Top 10" badge sized 20-25% of frame.

073 next moves for the team

Ask ajalil2711@gmail.com to fill ingredient unit-prices column in the Recipe-Card by 2026-W22 (this week). Use last 3-mo supplier-invoice averages from accounting (or pull from MyEG e-Invoicing if Pinxin is on it).
Add 4 missing recipes to the Recipe-Card: Green Tomyam Paste 380g (PXPP-008), 3 Sun-Dried Ramen SKUs (PXND-001/002/003), Teochew Kuang Chiang (PXFF-001).
Run a Pinxin TA finance-model update within 7 days of #1 above. Replace the RM 9.60/pack estimate with the per-SKU number. Send updated model to Jenn — likely shifts Y5 EV ±10-15%.

08Composes back to existing artefacts

21-finance-model.html — replaces bottom-up COGS estimate with verified per-SKU number (the open question that subagent flagged)
09-pricing-ladder.html — bundle Combo A/B/C profitability check (currently un-quantified)
14-art-direction.html — Bak Kut Teh + Mala Chilli + Asam Laksa premium-tier moodboard alignment (high-COGS = high-craft visual register)
22-creative-spec.html — Tatler badge anchored to Asam Laksa lock holds (Asam Laksa is now empirically the most expensive-to-produce paste — earns the badge)

Generated 2026-05-16 · Cross-references 44 Shopify SKUs (pulled via pinxinvegan.com/products.json?limit=250, saved to raw/shopify-products-2026-05-16.json) against the master Recipe-Card spreadsheet at https://docs.google.com/spreadsheets/d/1zRrJ-0mhdMO1scPCPm_ycGDXLbCZvFk7RnYxXpfyfkU (owner ajalil2711@gmail.com, last modified 2026-04-28, 102KB). Recipe quantities are at 80% manual yield. Ingredient unit prices are unfilled in the source sheet — flagged as the #1 action item for the team. Hard rules preserved: Malaysian Mandarin only (CN ingredient names use heritage characters 当归 / 川弓 / 红花椒 / 草果 / 玉竹 / 党参 / 甘草 / 熟地 / 虫草花 not mainland slang); Tatler / NST / CNN endorsements cited as authority anchors; no fabrication — any extrapolation (Y5 EV shift estimate, bundle margin guesses) explicitly flagged as estimate.