What Is a Line Sheet? Wholesale Catalog Explained

A line sheet is a one-page wholesale catalog: the products you sell to retailers, the SKUs and prices, the minimums, and the terms they need before they place an order. Here is what belongs on it and how to build one without turning it into a lookbook.

What Is a Line Sheet? Wholesale Catalog Explained: Key Takeaways

  • A line sheet is a wholesale ordering document, not a consumer catalog or a lookbook: it exists so a buyer can place a purchase order
  • The useful fields are product name, SKU, wholesale price, suggested retail, available sizes or variants, pack size, and minimum order quantity
  • Price from landed cost, not the factory invoice, or the wholesale number will not survive freight, duty, and delivery
  • Send a current season sheet with dates, payment terms, and lead times; a pretty PDF with last year's SKUs wastes both sides
  • A line sheet does not replace a store, ads, or backlinks — it only works after someone already wants to buy from you

What Is a Line Sheet?

**A line sheet is a wholesale catalog page that shows buyers what they can order, at what price, and under what minimums.** Retailers, boutiques, and distributors use it to write a purchase order. It is not a lookbook, not an Instagram grid, and not the same thing as your public store.

Think of it as the order form behind the brand. A shopper on your site sees a product page. A buyer at a store sees a line sheet: SKU, pack, wholesale price, suggested retail, and how many units they have to take. If those fields are missing, the buyer has to email you, and many will not.

Line sheets show up in apparel, candles, stationery, food, and most product brands that sell to other businesses. If you only sell one-to-one to consumers, you may never need one. The moment you want a boutique, a gift shop, or a small chain to stock you, you do.

What Goes on a Line Sheet?

Keep it to what a buyer needs to write the PO. Extra lifestyle photos belong in a lookbook.

Field Why it is there

--- ---

Product name and short description So the buyer can tell two similar SKUs apart

SKU The identifier they will reorder

Image One clean product shot, not a lifestyle collage

Wholesale price What they pay you

Suggested retail / MSRP So they can see their margin

Sizes, colors, or other variants Prevents the wrong pack from being ordered

Case pack / units per carton Warehouse and receiving need this

Minimum order quantity (MOQ) Your floor for the SKU or the first order

Available to ship / lead time Stops them from promising a date you cannot hit

Season or collection date So last season is not reordered by accident

Optional but useful: materials, country of origin, barcode/UPC, net weights, and a one-line reorder note. Leave payment terms, shipping terms, and returns on the sheet or on a one-page terms addendum. Do not bury them in a follow-up email.

Wholesale price should come from [landed cost](/tools/landed-cost-calculator), not the factory quote. If a candle costs $4 on the invoice and $6.70 after freight and duty, a $9 wholesale price is not a deal. It is a loss after the next shipment.

How Do You Make a Line Sheet?

You do not need a fashion-tech platform for the first version. A spreadsheet exported to PDF, or a one-page layout in Google Docs, is enough if the fields are complete and the file is dated.

1. List only SKUs you can actually ship in the next 30–60 days. 2. Assign a stable SKU. Do not change it later because the name sounded nicer. 3. Price from landed cost plus the margin you need after payment fees and a realistic defect rate. 4. Set an MOQ you can fulfill. A first-order MOQ that fills a carton is more honest than a vanity “order 6.” 5. Add one product photo per SKU. Crop consistently. 6. Put your legal name, brand name, email, and order address in the header. 7. Export a dated PDF named like "Spring 2026 line sheet — 24 Aug 2026". When prices change, send a new file. Do not silently edit the old one.

If you later sell through a wholesale portal, the portal is still generating a line sheet. The document is the contract of what was offered that day.

Line Sheet vs Catalog vs Lookbook

People mix these up because all three have photos.

  • **Line sheet:** ordering tool. SKUs, prices, MOQs, pack sizes.
  • **Catalog:** longer brand document. Can include story and more SKUs, but it is still not a PO form unless those fields are there.
  • **Lookbook:** sales mood. Outfits, lifestyle, no prices. Useful after a buyer already asked for the line sheet.

Send the lookbook if they asked how the brand feels. Send the line sheet if they asked how to order. Sending only the lookbook is why wholesale conversations stall.

How Buyers Use a Line Sheet

A good buyer will check three things before they reply.

**Margin.** Suggested retail minus wholesale has to cover their rent, staff, and markdowns. If your wholesale is 60% of retail, many independents will pass.

**Minimums.** An MOQ that forces them to take 48 units of a slow color is a no. Offer a first-order minimum in dollars if you need one, and a lower reorder minimum after they know what sells.

**Reliability.** Lead time, ship-from location, and whether the SKU is actually in stock. A line sheet that lists “available” next to items you have not produced yet becomes a chargeback later.

If you are still deciding whether wholesale is even the right model, write that down in a [dropshipping business plan](/blog/dropshipping-business-plan) first. Dropshipping, private label, and wholesale are different cash and inventory problems. The line sheet only belongs to the version where you sell to another business.

Common Line Sheet Mistakes

  • **Retail prices only.** A buyer cannot write a PO from your Shopify theme.
  • **No SKUs.** They will invent their own and you will ship the wrong variant.
  • **Pretty type, missing MOQ.** The design is not the product. The terms are.
  • **Stale inventory.** Last season’s colors still sitting on the sheet after they sold out.
  • **One price for every channel.** Wholesale, Amazon, and DTC cannot share a number if the costs do not.
  • **No date.** When two buyers have two different PDFs, you own the argument.
  • **Factory cost as wholesale.** Freight, duty, and delivery still have to come out of that number.

A line sheet also does not get you found. Retailers still have to hear about the brand — search, a market, a sales rep, or a site they already trust. Editorial links and useful pages are how new store owners get that first inbound; the sheet only closes the wholesale conversation after it starts.

Line Sheet FAQ

What is a line sheet in wholesale?

It is the document that lists the products a brand will sell to retailers, with SKUs, wholesale prices, and minimums so the retailer can place a purchase order.

Is a line sheet the same as a catalog?

No. A catalog can be a long brand book. A line sheet is the short ordering version. Some catalogs include line-sheet pages at the back. The name that matters is whichever file has SKUs and prices.

Do I need a line sheet if I only sell on Etsy or Shopify?

Not for consumer checkout. You need one when another business wants to stock your products, or when a sales rep or showroom asks what they can sell.

How long should a line sheet be?

One to four pages for a small collection. If you need ten pages, split by category or season. Buyers will not hunt through a 30-page PDF for one candle.

What is a good wholesale margin on a line sheet?

A common starting point is wholesale at about half of suggested retail, after you have covered [landed cost](/tools/landed-cost-calculator). That is a starting point, not a rule. High-touch or perishable goods need more room.

Can I send a spreadsheet instead of a designed PDF?

Yes. A dated spreadsheet with the right columns beats a designed PDF with missing SKUs. Design it later if buyers ask for a leave-behind.

How often should I update a line sheet?

Whenever prices, stock, or lead times change, and at least at the start of each season. Name the file with the date so old copies are obvious.

https://backlinkmanagement.io/blog/what-is-a-line-sheet