The data in this table is based on the Grand Exchange prices of the potion's ingredients. It is accurate assuming all ingredients are bought off the Grand Exchange and the final product is sold for net price.
In 2012, drinking super magic potions temporarily required 36 herblore as updated in a Patch Notes update by Jagex on 6 November. This was reverted, and it currently does not require a certain herblore level to drink this potion.
This potion is similar to the untradeable quest item Magic essence, which also provides a magic bonus when consumed. Super magics are more used as they are tradable and thus much more convenient.