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For eg, the clothing company has one XYZ patter Hoody × 3 colour × 6 sizes =18 ABC pattern Hoody × 2 Colour × 6 Sizes = 12. So the sku will be 30 right?

Technically yes but on general terms in clothing business it's said 2 as well coz in clothing the sizes are obvious to be available

It should be 2 × 3 colour= 6 then

No no I guess ( not sure ) in clothing the SKU in clothing is mainly considered in style, design, material used and other major differences in cloth, correct me If I am wrong

Even I'm not aware. I'll google it. Still colour are styles so they should be considered.

Yea they are considered but on general terms " how many designs of cloth ? " It isn't considered I guess

This is what perplexity has to say "However, you make a good point that the number of SKUs can vary depending on what variations are included or omitted when calculating: If only patterns are counted (XYZ and ABC), then there would be 2 SKUs If only

Hmm yea this is correct and logical too