How PTR and PTS are worked out here
MRP includes GST, so the GST comes out first. The retailer’s margin is taken off the MRP without GST to give the PTR; the stockist’s margin is taken off the PTR to give the PTS.
- MRP without GST = MRP ÷ (1 + GST)
- PTR = MRP without GST × (1 − retailer margin)
- PTS = PTR × (1 − stockist margin)