Try this:
w = 2500.mm
d = 2000.mm
h = 1000.mm
pts = [[0,0,h-40.mm], [w,0,h-40.mm], [w,d,h-40.mm], [0,d,h-40.mm]]
group = Sketchup.active_model.entities.add_group
container = group.entities ;
base = container.add_face pts
h = -h if base.normal.dot(Z_AXIS) < 0.0
base.pushpull 40.mm
group.material = "red" ;
Todd