"We calculate that factory need 110 GPM from the number of lavatory, shower, sinks and its fixture units. So I calculate the water tank size for 8 hr ( 1 shaft). I found it 200 m3"
How did you calculate it?
How many people, how many units, how many take showers, what type of toilet flush.
As said the 110 GPM may well already include for the fact that not all units will operate all the time, but on average over a day they will use that amount.
There are lots of unit calculators around which provide this number.
Remember - More details = better answers
Also: If you get a response it's polite to respond to it.