| 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% |