Parameter | Unit | Quantity | Unit price in F CFA | Amount in F CFA |
Variable costs | ||||
Fry |
| 108,000 | 15 | 1,620,000 |
Feed required | Kg/2 cycles | 7650 | 450 | 3,442,500 |
Garcinia kola powder (g)/cycle (fixed price) | mg/2 cycles | 140 |
| 20,000 |
Alcohol (ml)/cycle (fixed price) | ml/2 cycles | 480 |
| 6000 |
Subtotal |
|
|
| 5,088,500 |
Fixed costs | ||||
Purchase of solar panels | F CFA | 2 | 75,750 | 151,500 |
Maintenance of solar panels (fixed price) | FCFA/2 cycles | 2 | 10,000 | 20,000 |
Depreciation of solar panels/10 years | F CFA/an |
|
| 15,150 |
Purchase of small equipment (lump sum)) | FCFA |
|
| 200,000 |
Depreciation of small equipment/5 years | F CFA/an |
|
| 40,000 |
Entretien Bassins production (forfaitaire) |
|
|
| 100,000 |
Labour (MOD) | FCFA/2 cycles | 15 | 600,000 | 9,000,000 |
Subtotal fixed costs |
|
|
| 9,526,650 |
Production cost per kg of fish | FCFA/2 cycles |
|
| 472 |
Other costs | ||||
Marketing costs (packaging, local sales) | FCFA/2 cycles | 3094 | 100 | 309,375 |
Marketing tax (flat rate) | FCFA/2 cycles |
|
| 30,000 |
Communication expenses (flat rate) | FCFA/2 cycles |
|
| 10,000 |
Subtotal other expenses |
|
|
| 349,375 |
Total operating costs |
|
|
| 14,964,525 |
Cost per kg of fish | FCFA/2 cycles |
|
| 484 |
Operating income | ||||
Sales of fry | FCFA/2 cycles | 99,000 | 100 | 9,900,000 |
Sales of fish | FCFA/2 cycles | 30937.5 | 1500 | 46,406,250 |
Residual value (depreciation of solar panels & depreciation of small equipment) | FCFA/2 cycles |
|
| 296,350 |
Total operating income | FCFA/2 cycles |
|
| 56,602,600 |
Operating profit | ||||
Net profit | FCFA/2 cycles |
|
| 41,638,075 |
Margin on variable costs | FCFA/2 cycles |
|
| 51,217,750 |
Break-even point | FCFA/2 cycles |
|
| 10,473,126 |
Rate of return | F CFA/2cycles |
|
| 73.9% |