AGROKO AVIARIO EGG'S COST SHEET

For the Period 1st Sep 2023 to 30th Sep 2023

Not Mont Amount Cost Per Cost Per
Sr. Particulars Rate
es hs ($) Egg ($) Egg (Kz)
1 Cost of Chick Amortise 1 7,510 1 7,510 0.002 1.56
3 Feed Material Consumed Hen 3 249,312 1 249,312 0.058 51.79
4 Production Cost (COGS) 256,821 1 256,821 0.06 53.35
5 Salary Local 4 7,000 1 7,000 0.002 1.45
6 Salary Expat 5 6,188 1 6,188 0.001 1.29
7 Packaging Exp. 6 14,710 1 14,710 0.003 3.05
8 G & A Expenses 6 15,171 1 15,171 0.004 3.15
9 Cost Before Dep. & Interest 299,890 1 299,890 0.07 62.29
10 Net Interest Expenses 7 58,608 1 58,608 0.014 12.17
11 Cost Before Depreciation 358,498 1 358,498 0.08 74.46
12 Depreciation 8 19,550 1 19,550 0.005 4.06
13 Total Cost 378,048 1 378,048 0.09 78.52
14 Profit or Loss 6,994 1 6,994 0.00 1.48
15 Selling Price 385,041 1 385,041 0.09 80.00

Notes
1 Estimated Production of Eggs Per day in the Month of Oct is 139763.7
2 Estimated Cost Per Egg in the Month of Oct would be Kz 80.0904

Observations
1
Interest Amount is paid on $ 18M, Effective Rate of Interest is 8.63%, Net Asset Value is $ 8.5 Mlns.
2 Carrying Capacity of Plant is 3 Lacs, Currently Utilised for 1 Lac.
3
Cost Per Cost Per
Factors Figures
Egg % Egg %
2.5% 2.0% Birds 149,400 415.00
83.1% 66.0% Production Per Day 94%
85.6% 67.9%
Feed Material Consump. (Gm) Per Day Per Bird 106.38
2.3% 1.9%
2.1% 1.6% Feed Material Cost Per Kg ($) 0.4888461538
4.9% 3.9% USD Conversion Rate 900
5.1% 4.0% Net Profit 2%
100.0% 79.3% Sep Egg's Production 4,332,675
15.5% Sep Egg's Production Avg Per Day 144,422.49
94.8%
5.2%
100.0%
Sr. Particulars Qty Rate Amount
1 One Day Old Chicks 100000 1.34 134,200.00
2 Shipping Charges 1 977.00 977.00
135,177.00
Per Month Amortisation (135177/18 Months) 7,509.83
Sr. Particulars Rate Months Amount
1 Feed Material 73,327 4 293,308
2 Salary Local 7,000 4 28,000
3 Salary Expat 12,375 4 49,500
4 Vaccine 31,000 1 31,000
5 Depreciation 58,231 4 232,925
6 Net Interest 58,608 4 234,433
7 Bank Charges 172 4 688
8 Diesel 2,169 4 8,676
9 Packaging Material 990 4 3,962
10 Electricity 396 4 1,585
11 Home and Kitchen Exp 1,000 4 4,000
12 Mobile and Internet Charges 69 4 274
13 Transportation Exp 2,457 4 9,829
14 Travelling Exp 805 4 3,220
15 Vehicle Running and Maintenance Exp 398 4 1,592
16 Water Exp 1,420 4 5,680
17 Other Expenses 176 4 705
Total 909,376
Per Month Amortisation (721192.04/18 Months) 50,521
= 1,00,000 x 30 Days x 50 Gm x 73326.92
Feed Cost Per Kg/1,000
Sr. Particulars Rate (KZ) Qty Amount (KZ) Amount ($)
1 Calcium 30 80 2,400 3.69
2 Corn 225 600 135,000 207.69
3 Premix 1,150 30 34,500 53.08
4 Soya 500 250 125,000 192.31 100
5 Soya Oil 1,800 10 18,000 27.69 115
6 Wheat Bran 95 30 2,850 4.38
3,800 1,000 317,750 $ 488.85

Per KG Cost of Feed Material 317.75 $ 0.489

Consumption Per Day (Kg) 17,000 $ 8,310.38
Monthly Consumption (Kg) 510,000 $ 249,311.54
15
Sr. Name of Employees Monthly Salary Amount
Local Employees
1 Local Employees 2,000.00 2,000.00
2 Morgan 1,000.00 1,000.00
3 Vital 4,000.00 4,000.00
Total 7,000.00 7,000.00
Salary Per Month 7,000.00

Expat Employees
1 DINESH SAW 2,000.00 2,000.00
2 AMIT KUMAR SINGH 875.00 875.00
3 RAVI ANAND JHA 800.00 800.00
4 DEVA ANAND 500.00 500.00
5 GERMINIANO JR. GERVACIO 1,200.00 1,200.00
6 SUBRAMANIAN PAUNDAMANGALAM RAMASWAMY 1,500.00 1,500.00
7 JESU RAJ RAYAPPAN 500.00 500.00
8 PRASANTH DHANDAPANI 600.00 600.00
9 BHUJANG DAS 600.00 600.00
10 HEMANT PRAKASH 1,500.00 1,500.00
11 TUN TUN KUMAR PRASAD 550.00 550.00
12 GOWTHAMRAJ PALANISAMY 450.00 450.00
13 SUVAKANTA BEHURA 1,300.00 1,300.00
14 Allocated to other Group Co. - -
Total 12,375.00 12,375.00
Salary Per Month 12,375.00 12,375.00
Sr. Particulars Rate Months Amount % Exp
1 Bank Charges 780.94 1 780.94 5.14753
2 Diesel 927.19 1 927.19 6.11153
3 Packaging Material 5,956.00 1 5,956.00
4 Electricity 1 - 0
5 Home and Kitchen Exp 2,531.17 1 2,531.17 16.68409
6 Mobile and Internet Charges 233.33 1 233.33 1.537984
7 Transportation Exp 256.66 1 256.66 1.691763
8 Travelling Exp 1 - 0
9 Vehicle Running and Maintenance Exp 268.04 1 268.04 1.766773
10 Water Exp 1,194.38 1 1,194.38 7.872701
11 Other Expenses 6,389.80 1 6,389.80 42.11807
12 Visa Expenses 178.65 1 178.65 1.177563
13 Security Expenses 2,411.00 1 2,411.00 15.892
Total 15,171.16 15,171.16 100
Expenses Per Month
 Rate of Interest
Rate of
Sr. Particulars Book Value Interest Per Amount Per
Interest
Month Month
1 Loan From Bank 10,235,555.56 7.50% 0.63% 63,972.22
2 Loan From Sanodia 274,126.60 7.50% 0.63% 1,713.29
3 Loan From Agroko Mix 137,988.59 7.50% 0.63% 862.43
4 Fixed Deposit 1,333,333.33 7.80% 0.65% 8,666.67
5 Loan To Group Company - 2,439,128.62 8.17% 0.68% - 16,606.40
Total 9,541,875.46 58,608.21
Interest Per Month 58,608.21
59,636.72

6141333333.3333
 Rate Of Rate of Dep No of
Sr. Particulars Book Value
Dep Per Month Month

1 Buildings
1.1 Feed Mill 599,595.01 10% 0.83% 4
1.2 Production House 1 403,245.45 10% 0.83% 0
1.3 Production House 2 321,249.78 10% 0.83% 0
1.4 Rearing House 633,349.61 10% 0.83% 4
1.5 Production House Steel Structure For PH 1 & 2 117,772.14 10% 0.83% 0
1.6 Canteen Premises 13,925.87 10% 0.83% 4
1.7 Electric Cabin 21,214.27 15% 1.25% 4
1.8 Water Pump House 33,653.85 10% 0.83% 4
1.9 Water Tank 66,818.90 10% 0.83% 4
1.10 Water Tank Foundation 82,534.37 10% 0.83% 4

2 Furniture & Fixtures 12,686.63 15% 1.25% 4

3 Intangible Assets 1,765.38 20% 1.67% 4
4 Land & Land Development 387,748.34 0% 0.00% 4
5 Other Electrical Equipments 247,397.05 15% 1.25% 4
6 Plant & Equipments
6.1 Dosing Pump 4,046.33 15% 1.25% 4
6.2 Feed Mill Equipment 189,784.12 12% 1.00% 4
6.3 Other Machine 11,016.30 15% 1.25% 4
6.4 Poultry Equipment 2,642,274.75 12% 1.00% 4
6.5 Water Lifting 304,725.45 15% 1.25% 4
6.6 Water Tank Equipment 111,768.90 12% 1.00% 4
6.7 Weighing Scales 43,855.46 15% 1.25% 4
7 Vehicles 702,888.79 15% 1.25% 4
Total 6,953,316.75
Depreciation Per Month
Dep Amount

19,986.50
-
-
21,111.65
-
464.20
1,060.71
1,121.79
2,227.30
2,751.15

634.33
117.69
-
12,369.85

202.32
7,591.36
550.81
105,690.99
15,236.27
4,470.76
2,192.77
35,144.44
232,924.90
58,231.23
 Rate Of Rate of Dep No of
Sr. Particulars Book Value
Dep Per Month Month

1 Buildings
1.1 Feed Mill 606,604.81 10% 0.83% 2
1.2 Production House 1 395,141.49 10% 0.83% 2
1.3 Production House 2 349,112.04 10% 0.83% 2
1.4 Rearing House 616,192.00 10% 0.83% 0
1.5 Production House Steel Structure For PH 1 & 2 115,681.44 10% 0.83% 2
1.6 Canteen Premises 13,636.44 10% 0.83% 2
1.7 Electric Cabin 20,773.36 15% 1.25% 2
1.8 Water Pump House - 10% 0.83% 2
1.9 Water Tank - 10% 0.83% 2
1.10 Water Tank Foundation - 10% 0.83% 2

2 Furniture & Fixtures 11,840.63 15% 1.25% 2

3 Intangible Assets 1,532.14 20% 1.67% 2
4 Land & Land Development 318,686.64 0% 0.00% 2
5 Other Electrical Equipments 1,100,265.02 15% 1.25% 2
6 Plant & Equipments
6.1 Dosing Pump 3,879.00 15% 1.25% 2
6.2 Feed Mill Equipment 181,961.00 12% 1.00% 2
6.3 Other Machine 10,563.00 15% 1.25% 2
6.4 Poultry Equipment 2,533,357.00 12% 1.00% 2
6.5 Water Lifting 292,164.00 15% 1.25% 2
6.6 Water Tank Equipment 107,161.00 12% 1.00% 2
6.7 Weighing Scales 42,047.00 15% 1.25% 2
7 Vehicles 165,771.27 15% 1.25% 2
Total 6,886,369.28
Depreciation Per Month
Dep Amount

5,055.04
6,585.69
5,818.53
-
1,928.02
227.27
519.33
-
-
-

296.02
51.07
-
27,506.63

96.98
3,639.22
264.08
50,667.14
7,304.10
2,143.22
1,051.18
4,144.28
117,297.80
19,549.63
Sr. Particulars Month Qty Rate Amount
1 Production of Eggs Apr-23 46703 55 $ 4,756.79
2 Production of Eggs May-23 1512420 66 $ 166,366.20
Total 1559123 $ 171,122.99

* Note- Current Production of Eggs per Day 74000

Distance 120
Diesel Per Ltr (Kz) 135
Milege 2
Cost Per Visit 8100
Days
Salary 5000
Depreciation 26666.67
Interest @ 7.5% 10000
Other Cost 10000
59766.67
314.5614
26000
25685.44
24005.08
66.68079