One ha of concrete tanks supplied with water from artesian wells located in marsh area, 30 t production, 3 people working including the owner and an average price for eels of Dr '000.
A. Investment Cost (Dr '000 in 1986)
| Cost (Dr '000) | Duration (years) | Depreciation (Dr '000) | |
Land purchase (1.5 ha) | 1 500 | 50 | 30 |
Preparation of land | 750 | 20 | 32 |
Buildings | 2 000 | 20 | 100 |
Concrete tanks | 15 000 | 20 | 750 |
Equipment | 3 500 | 15 | 233 |
Vehicles | 2 500 | 10 | 250 |
Total | 25 250 | 1 395 |
B. Profit and Loss Account (full-scale production, 1986) 1
| Dr '000 | % of total cost/kg | |
Sales (30 t, Dr 1 000/kg) | 30 000 | |
Expenditure | ||
- labour | 4 000 | 17 |
- elvers | 3 000 | 12 |
- feed (conversion rate: 2.5) | 8 000 | 33.5 |
- energy | 750 | 3 |
- maintenance | 1 000 | 4 |
- insurance | 250 | 1 |
- others (medicines, etc.) | 1 500 | 6 |
Total expenditure | 18 500 | |
Interests on loan | 4 000 | 17 |
Profit before depreciation | 7 500 | |
Depreciation | 1 400 | 6.5 |
Profit before taxes | 6 100 |
