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% |