| 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 | 7560 | 450 | 3,402,000 |
| Hormones (mg)/cycle (fixed price) | mg/2 cycles | 140 |
| 200,000 |
| Alcohol (ml)/cycle (fixed price) | ml/2 cycles | 480 |
| 6000 |
| Subtotal |
|
|
| 5,228,000 |
| Fixed costs | ||||
| Purchase of solar panels | FCFA | 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 |
| Maintenance of production tanks (lump sum) |
|
|
| 100,000 |
| Purchase of small equipment (lump sum) | FCFA |
|
| 200,000 |
| Depreciation of small equipment/5 years | F CFA/an |
|
| 40,000 |
| Labour (MOD) | FCFA/2 cycles | 15 | 600,000 | 9,000,000 |
| Subtotal fixed costs |
|
|
| 9,526,650 |
| Production cost per kg of fish | F CFA/2 cycles |
|
| 610 |
| Other costs | ||||
| Marketing costs (packaging, local sales) | FCFA/2 cycles | 2419 | 100 | 241,875 |
| Marketing tax (flat rate) | FCFA/2 cycles |
|
| 30,000 |
| Communication expenses (flat rate) | FCFA/2 cycles |
|
| 10,000 |
| Subtotal other expenses |
|
|
| 281,875 |
| Total operating costs |
|
|
| 15,036,525 |
| Cost per kg of fish | F CFA/2 cycles |
|
| 622 |
| Operating income |
|
|
|
|
| Sales of fry | F CFA/2 cycles | 77,400 | 100 | 7,740,000 |
| Sales of fish | F CFA/2 cycles | 24187.5 | 1500 | 36,281,250 |
| Residual value (depreciation of solar panels & depreciation of small equipment) | F CFA/2 cycles |
|
| 296,350 |
| Total operating income | F CFA/2 cycles |
|
| 44,317,600 |
| Operating profit |
|
|
|
|
| Net profit | F CFA/2 cycles |
|
| 29,281,075 |
| Margin on variable costs | F CFA/2 cycles |
|
| 38,793,250 |
| Break-even point | F CFA/2 cycles |
|
| 10,810,516 |
| Rate of return | FCFA/2 cycles |
|
| 66.5% |