I always begin with at least 4 yards (single width) of cloth when I make a box pleated kilt, even for skinny folk. I may not always need every inch of it, but usually I come pretty close. With hip sizes over 46" I begin with 5 yards.
This amount is sufficient for a traditional "true" box pleated kilt, where there is little to no overlap inside the pleats. However, you can use more material than this if you like and simply have one side of the "box" with a deeper pleat, giving you an overlap. This is how modern military box pleats are made.
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