Dimension 1: Bottle type

Brand-specific bottle

Industry bottle

Generic bottle

Dimension 2: Crate usage & scope

Crate used (B2B Logistics)

Crate used B2B + B2C

No crate (Bulk/Other grouping)

Dimension 3: Production/ Filling line

In-house (Existing)

In-house (Converted)

In-house (New)

Outsource (3rd Party filler)

Source (Internal HNK Network)

Dimension 4: Retailer return output

Pre-sorted returns (in crates)

Unsorted returns (random bottles/ random crates)

Unsorted returns (bulk bottles)

Bottle cost (per 1000 units) (€)

Bottle volume (cl)

Circulation time (days)

Market loss (%)

Site loss (%)

Depreciation (years)

Crate costs (€)

Net revenue (€/HL)

Fixed COGS (€/HL)

Variable COGS (€/HL)