Virora Mahjong — Margin breakdown

Researched profile. The figures here are modelled by us from public information, published with the sources they were drawn from. How we research.

Margin breakdown

Read Sep 2026. Figures here are a reading taken then, not a live feed.

About half of a $110 average sale is left — and the line that decides it, what a set costs to make, is the one nobody has quoted.

Two products carry the brand. In September 550 sets at $229 made 74% of revenue and 1,000 mats at $45 the other 26%, and they cost very differently to make and to ship — so each has its own breakdown below, with the whole brand at September’s mix last. Every $10 on the set cost moves September’s profit by about $6,600.

160-tile set

COGS — what a 160-tile set costs to make

Supplier	Track record	Buyer rating	Sold on Alibaba	MOQ	Unit price
Ningbo Leti Trading Co., Ltd.	Not verified · 1 yr	4.6★ from 3,066	169	1 set	$18–130
Shenzhen Lvimi Technology Co., Ltd.	Not verified · 1 yr	4.5★ from 154	34	1 piece	$49–99
Shenzhen Finomai Technology Co., Ltd.	Not verified · 1 yr	4.5★ from 119	22	1 set	$49–99
Average lowest price — the cost to make used below					$38.67

Six acrylic American-mahjong listings from three companies in China, all rated 4.5 or better, none Verified, each selling single sets — the price a buyer of one set pays, which a production order would likely beat. Four of the six are US local stock, which carries domestic shipping in the price. The cost to make takes each supplier’s lowest listed price — $18, $49 and $49 — and averages them: the low end, because it is what an order bigger than one set moves toward. Sold counts are Alibaba’s own per-listing counters added up per supplier. Searched “american mahjong set” with the 4.5+ supplier-rating filter.

Shipping — what it costs to move one set from China

Input	Figure	Where it comes from
Carton	43.6 × 25.0 × 7.4 cm, 3.25 kg	The best-selling set’s own package size (B0H793VVWP)
Volume	0.00807 cbm	The carton, in cubic metres
Rate	$497 / cbm	Less-than-container-load, China → US West Coast, door to door
Shipping, per set	$4.01	0.00807 cbm × $497

The rate is the low end of a $993–$8,482 estimate for a 2 cbm shipment; the top of that band prices express services a first order would not buy. It is door to door — customs clearance and delivery included — and excludes the duty, which is its own line. A set is heavy for its size, but sea freight on a part-container is charged by volume until a cubic metre weighs more than a tonne, so the box, not the 3.25 kg, sets the price.

Landed cost — production, duty and shipping, per set

Line	Per set	From
Production	$38.67	The three Alibaba sellers’ lowest prices, averaged — COGS table above
Tariff	$7.73	20% of the cost to make, assuming China origin — the tariff line below
Shipping	$4.01	This set’s carton at $497/cbm — shipping table above
Landed cost	$50.41	What one set costs in Amazon’s warehouse, before it sells

The first three lines of the breakdown below, added up: $50.41 is 22.0% of the $229 price. It covers making the set and getting it to the warehouse — not the Amazon fees on the sale, which are their own lines.

Cost of goods: -16.89% of revenue — The average of the three Alibaba sellers’ lowest prices above — the low end, which is what an order bigger than one set moves toward. See COGS breakdown above
Tariff: -3.38% of revenue — 20% of the cost to make: Section 301 List 4A 7.5% plus a 12.5% China tier, from a secondary summary, assuming China origin. See COGS breakdown above See landed cost above
Shipping: -1.75% of revenue — $4.01 a set, priced from the best seller’s own carton at a read sea-freight rate, door to door. See shipping breakdown above See landed cost above
Amazon referral fee: -15% of revenue — Amazon’s published Toys & Games rate, a flat 15%. Amazon’s referral fees by category
FBA fulfilment: -3.92% of revenue — Size tier: Large Standard. Measured on the best-selling set (B0H793VVWP), a 43.6 × 25 × 7.4 cm, 3.25 kg box. All of Amazon’s size tiers, explained
Advertising: -0.182% of revenue — Modelled, not observed: about $229 a month on set keywords, 0.18% of September’s set revenue. Their ads show almost only on their own name; nothing of theirs is sponsored on “mahjong set” or “mahjong tiles”. A floor — it cannot see ads on product pages. See the ad spend behind this line If you want to go in depth, go to the Advertising section
Margin: 58.878% — Before storage, returns, removals and overhead, none of which is modelled: a ceiling on profit, not profit.

Mahjong mat

COGS — what a 3mm rubber mat costs to make

Supplier	Track record	Buyer rating	Sold on Alibaba	MOQ	Unit price
Guangdong Yousheng Sports Goods Co.	Verified · 9 yrs	4.8★ from 39	1,427	500 pieces	$5.20–6.20
Shenzhen Sammyhung Electronic Co., Ltd.	Not verified · 17 yrs	4.8★ from 10	1	50–300 units	$3.60–7
Yiwu Ruijie E-Commerce Co., Ltd.	Not verified · 1 yr	4.1★ from 2	1	1 bag	$25–28
Average lowest price — the cost to make used below					$4.40

The cost to make averages the lowest listed price of the two suppliers quoting production orders, $5.20 and $3.60 — the low end, because it is what a production order moves toward. Yiwu Ruijie sells single mats at a retail price, not a factory one, and is left out; with it the average would be $11.27. Guangdong Yousheng’s mat is described as neoprene; Virora’s is sold as rubber. Read 17 September 2026.

Shipping — what it costs to move one mat from China

Input	Figure	Where it comes from
Carton	87.6 × 8.9 × 8.9 cm, 2.56 kg	The best-selling mat’s own package size, rolled (B0H798Q5HK)
Volume	0.00694 cbm	The carton, in cubic metres
Rate	$497 / cbm	Less-than-container-load, China → US West Coast, door to door
Shipping, per mat	$3.45	0.00694 cbm × $497

The same Freightos reading as the set: the low end of a $993–$8,482 estimate for a 2 cbm shipment, door to door and excluding duty. A rolled mat ships in a long, thin tube, so it costs nearly as much to move as a set does — 78% of what it costs to make.

Landed cost — production, duty and shipping, per mat

Line	Per mat	From
Production	$4.40	The two production suppliers’ lowest prices, averaged — COGS table above
Tariff	$0.88	20% of the cost to make, assuming China origin — the tariff line below
Shipping	$3.45	This mat’s carton at $497/cbm — shipping table above
Landed cost	$8.73	What one mat costs in Amazon’s warehouse, before it sells

The first three lines of the breakdown below, added up: $8.73 is 19.5% of the $44.70 average mat sale. It covers making the mat and getting it to the warehouse — not the Amazon fees on the sale, which are their own lines.

Cost of goods: -9.84% of revenue — The average of the two production suppliers’ lowest prices above. See COGS breakdown above
Tariff: -1.97% of revenue — 20% of the cost to make, on the same basis as the set. See COGS breakdown above See landed cost above
Shipping: -7.72% of revenue — $3.45 a mat, priced from the best-selling mat’s own rolled carton at the same sea-freight rate as the set. See shipping breakdown above See landed cost above
Amazon referral fee: -15% of revenue — Amazon’s published Toys & Games rate, a flat 15%. Amazon’s referral fees by category
FBA fulfilment: -25.26% of revenue — Size tier: Large Bulky. Measured on the best-selling mat (B0H798Q5HK), which is rolled to 87.6 cm — past the standard-size limit, so a $45 mat pays more to ship than it costs to make. All of Amazon’s size tiers, explained
Advertising: -0.197% of revenue — Modelled, not observed: about $88 a month on mat keywords, 0.2% of September’s mat revenue. No ad of theirs on “mahjong mat” or “mahjong mats”; what they buy is colour searches like “orange mahjong mat”. A floor, like the set’s. See the ad spend behind this line If you want to go in depth, go to the Advertising section
Margin: 40.01299999999999% — Before storage, returns, removals and overhead, none of which is modelled: a ceiling on profit, not profit.

Whole brand

Cost of goods: -15% of revenue — $38.67 a set and $4.40 a mat, on September’s 550 sets and 1,000 mats: 15.0% of revenue. See each product’s tab for its suppliers.
Tariff: -3% of revenue — 20% of the cost to make. 3.0% of revenue.
Shipping: -3% of revenue — $4.01 a set and $3.45 a mat, each priced from its own carton at a read sea-freight rate: 3.3% of revenue. See each product’s tab for the box.
Amazon referral fee: -15% of revenue — Amazon’s published Toys & Games rate, a flat 15%. Amazon’s referral fees by category
FBA fulfilment: -10% of revenue — Size tier: Large Standard, on the best seller. $8.97 a set and $11.29 a mat, which ships Large Bulky. 9.5% of revenue. All of Amazon’s size tiers, explained
Advertising: -0.186% of revenue — Modelled, not observed: about $317 a month across both products, 0.19% of September’s revenue. A floor: it counts sponsored ads in search and cannot see ads on product pages. See the ad spend behind this line If you want to go in depth, go to the Advertising section
Margin: 53.814% — September’s mix, rounded to whole percents, and every month on the chart carries it — months heavier on sets, mini sets or books would come out differently. Mini sets and sound books carry assumed costs of $30 and $4 with no supplier read; neither sold in September. Before storage, returns, removals and overhead: a ceiling on profit, not profit.

The shape is the reverse of a cheap product’s. On a $229 set Amazon’s fulfilment fee is under 4% of the price and the factory is the cost; on a $45 mat the fee is a quarter of the price. So the mix matters: a month heavy on mats keeps less of each dollar than a month heavy on sets.

The set cost is the weakest figure on this profile and the one that moves it most. It stands in for a quote nobody has read — the first number to replace. Shipping and advertising are no longer placeholders: each product’s carton is priced at a read rate, and the ads are modelled from their actual sponsored footprint.

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