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%