Parameters | Unit | Quantity | Unit price in F CFA | Amount in F CFA |
Variable costs | ||||
Fry |
| 108,000 | 15 | 1,620,000 |
Feed required | Kg | 7560 | 450 | 3,402,000 |
Subtotal |
|
|
| 5,022,000 |
Fixed costs | ||||
Purchase of solar panels | FCFA | 4 | 75,750 | 303,000 |
Maintenance of solar panels | FCFA/2 cycles | 2 | 10,000 | 20,000 |
Depreciation of solar panels /10 years | F CFA/an |
|
| 30,300 |
Purchase of small equipment | F CFA |
|
| 200,000 |
Depreciation of small equipment/5 years | F CFA/an |
|
| 40,000 |
Maintenance of production pond (lump sum) |
|
|
| 100,000 |
Labour (MOD) | FCFA/2 cycles | 15 | 600,000 | 9,000,000 |
Subtotal fixed costs |
|
|
| 9,693,300 |
Production cost per kg of fish | FCFA/2 cycles |
|
| 476 |
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 |
|
|
| 15,064,675 |
Cost per kg of fish | FCFA/2 cycles |
|
| 487 |
Operating income | ||||
Sales/fry sales | FCFA/2 cycles | 99,000 | 15 | 1,485,000 |
Sales/Fish sales | FCFA/2 cycles | 30937.5 | 1500 | 46,406,250 |
Residual value (depreciation of solar panels & depreciation of small equipment | FCFA/2 cycles |
|
| 432,700 |
Total operating income | FCFA/2 cycles |
|
| 48,323,950 |
Operating income | ||||
Net profit | FCFA/2 cycles |
|
| 33,259,275 |
Margin on variable costs | FCFA/2 cycles |
|
| 42,869,250 |
Break-even point | FCFA/2 cycles |
|
| 10,828,840 |
Rate of return | F CFA/2 cycles |
|
| 69.4% |