Thanks @Peppie, @2ic I like to look at a raw cost per t sold, much more comparable.
If prices don't eventuate the ratio collapses. Besides every co will use a diffrrent set of pricing assumptions which skews this ratio. I dont like applying inflation to prices, which like for any commodity are driven by demand/supply. Revenue and costs don't move in tandem unfortunately. Costs are likely to be higher than bfs they almost always are.
Just trying to get a sense of where this sits on the cost curve, 1st / 2nd quartile?
Opportunity knocking, page-186
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