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What a brewer keeps from one hectolitre
The prompt
A fictional brewer in Europe invoices EUR 180 per hectolitre (100 litres) of beer to shops and bars, including EUR 30 of beer excise that it collects and pays to the government. Per hectolitre, malt, hops and other ingredients cost EUR 15, packaging EUR 35, brewing energy and labour EUR 15, distribution EUR 25, marketing EUR 15 and overheads EUR 15. What is its net revenue, operating profit and margin per hectolitre? All figures are illustrative.
Your interviewer will share data as you ask for it. Ask clarifying questions, state a hypothesis, then lay out your structure out loud before you calculate.
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