Module 2 · Tool 1

TEA Calculator

Estimate your Cost of Goods Sold at pilot scale and identify which variables have the biggest impact on commercial viability. Use this as a compass to direct your R&D priorities.

Cost Component	€/kg output	% of Total COGS
Raw Material	€7.14	14.0%
Energy	€4.11	8.0%
Labour	€22.86	44.7%
Downstream	€10.23	20.0%
Overhead	€6.82	13.3%
Total COGS	€51.17	100%
Target Sale Price	€12.00	—

Parameter	Value
Raw Material / Media Cost	€2.50/kg input
Process Yield	35%
Energy Cost	€0.18/kWh
Labour Cost	€8.00/kg input
Downstream Processing	30% of direct cost
Overhead & Facilities	20% of direct cost
Target Sale Price	€12.00/kg output

Technology Template

Process Parameters

Adjust values based on your current lab data

Raw Material / Media Cost (€/kg input)

€/kg

Process Yield (%)

Energy Cost (€/kWh)

€/kWh

Labour Cost (€/kg input)

€/kg

Downstream Processing (% of direct cost)

Overhead & Facilities (% of direct cost)

Target Sale Price (€/kg output)

€/kg

Cost Gap

−€39.17

per kg of output

Est. COGS

€51.17

per kg of output

Gross Margin

-326.4%

at target price

COGS Breakdown vs. Target Price