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● LIVE DATA 2026

The Anatomy of a
$128 Legging

Where does your money go? We broke down the BOM (Bill of Materials) of a premium Tier-1 yoga pant.

01

Cost Structure

Fabric (Nylon 66 + Lycra) $6.50 (5%)
Labor & Factory Profit $8.50 (6.6%)
Duty & Transport $4.00 (3.1%)
Brand Markup (Marketing + Profit) $109.00 (85%)

*Based on average FOB China vs. MSRP US data.

Standard Poly Sublimation

$4.20/yd

Low Risk, High Speed

PREMIUM

forall Acid Nylon 66

$6.80/yd

The "Naked Sensation" Cost

The Insight

"Brands spend 85% of the price on marketing, but cut corners on the $2.60 difference between 'Plastic Feel' and 'Luxury Touch'. Smart brands know: The fabric is the only thing the customer actually feels."

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