Generally speaking, the size of men's cotton-padded jacket of regular big manufacturers is M, but because some northern consumers need large size and don't know much about the actual size, they often buy clothes only according to the size, not according to the actual size. Therefore, in order to cater to these consumers, some small manufacturers take XL as the lowest, and the actual size is similar to that of regular manufacturers.

So if the regular manufacturer takes m as the minimum value, the size of XXXL corresponds to the size of 190. If XL is the minimum value, generally XXXL corresponds to 180 code.