Your questioning of JKS numbers and COGS is relevant. If you look at the numbers ASP appears to be around $0.64 with most all the GM of 3.3% in the modules. This places cost at around $0.62 not the $0.44 processing and $0.09 etc they are claiming.
as for TSL costs, they got stuck with basically 2 quarters of high cost inventory. Their cost for raw materials is higher until they blend through that over 3 quaters. YGE they have high Capex not old inventory as the owner of the Solar PV MB states.
Please note in Q3 con call, YGE did guide to $040 or below for end of 2103, they have since revised that. And they have an added $0.03-$0.04 loaded cost due to higher capex that I pointed out before being booted off the board for posting facts that made the owner look ignorant.
You have all the people dancing to the same drumbeat there. Those that post against what they say, booted off. I saw 3 threats to kick people off for posting differeing points than others. Now I do not see them posting their either.
Stay diversified in opinions, those guys Odyd good data bad analysis, Pops2Molly bad analysis good links, Explo, just bad hypothesis and future forecasting and Nano will get you in trouble. 3 pumpers and one poor analysis.