Analysis of the Impact of a 10% Reduction in Dayao Soda PET Bottle Weight on Gross Margin

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Indicator	Value
Weight Reduction Rate	10%
Reduction in PET Usage	Approximately 250 tons/year
Annual Cost Savings	Approximately RMB 2.25 million
Savings as a Percentage of Sales Revenue	0.11%
Gross Margin Increase	Approximately 0.11 percentage points
Net Profit Boost	Approximately RMB 340,000 to 450,000 (based on 15-20% net profit margin)

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• Annual Bottle Production
  : 1 billion bottles (500ml specification)
• PET Bottle Weight
  : 25g per bottle (mainstream industry specification)
• Annual PET Usage
  : 2,500 tons
• PET Resin Price
  : RMB 9,000 per ton
• Annual PET Bottle Cost
  : RMB 22.5 million
• Annual Sales Revenue
  : RMB 2 billion
• Gross Margin
  : 35%

Cost Item	Proportion
Direct Materials (sugar, flavors, etc.)	22.0%
Packaging Materials	30.5%
├─ PET Bottle Body	Approximately 1.1%
├─ Cartons/Boxes	Approximately 0.6%
└─ Caps/Labels	Approximately 0.5%
Direct Labor	8.0%
Manufacturing Overhead	4.5%
Selling Expenses	12.0%
General & Administrative Expenses	3.5%

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Weight Reduction (%)	Annual Savings (RMB 10,000)	Gross Margin Increase (Percentage Points)	Adjusted Gross Margin (%)
5	112	0.06	35.06
8	180	0.09	35.09
10	225	0.11	35.11
12	270	0.14	35.14
15	338	0.17	35.17

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1. Limited but Meaningful Financial Impact
   :
   • Annual savings of RMB 2.25 million represent a considerable optimization opportunity for a regional enterprise
   • Aligns with KKR’s “efficiency-first” investment strategy following its acquisition

2. ESG and Brand Value
   :
   • Reduces plastic usage by approximately 250 tons per year
   • Enhances the brand’s environmental image

3. Implementation Recommendations
   :
   • It is recommended to reduce the bottle weight from 25g to around 22g (a 12% reduction)
   • Prioritize piloting on core product lines
   • Evaluate the impact of bottle strength on the pressure resistance of carbonated beverages

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• Publicly disclosed data from listed beverage companies (Yangyuan Beverage, Dongpeng Beverage, Xiangpiaopiao, etc.)
• Industry research reports (Huaxin Securities, Oriental Fortune Securities, etc.)
• PET resin market prices (Wind, Zhuochuang Information)
• Dayao Soda-related reports (36Kr, Sina Finance, etc.) [1][2][3]

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: A 10% reduction in the weight of Dayao Soda PET bottles can increase the gross margin by approximately and generate annual cost savings of approximately . Although the direct impact on gross margin is limited, against the backdrop of KKR’s acquisition driving efficiency optimization, this initiative has significant cost reduction, efficiency improvement, and ESG strategic significance.