BFS-021 · Financial Statement & Forecast

Three-Year Financial Statement — Year 1 Actuals, Year 2–3 Forecast

Farm: Paombong, Bulacan Basis: Box B, 65,000 stocked, Path B harvest (420g) Prepared: Jul 26, 2026 Status: Year 2–3 = flat baseline, unconfirmed
Headline

Year 1 breaks even at ₱81.28/kg — well below every price scenario tested, including the below-median floor.

On the expense figures you gave (₱1,886,000 total) and the production this cycle is already tracking toward (23,205 kg at a 420g harvest), the farm clears break-even with room to spare at all three price points: below-median ₱120/kg, median ₱140/kg, and the ₱160/kg farm-gate ceiling. Year 2 and Year 3 are shown as a flat repeat of Year 1's cost and output scale — not a growth forecast — because you haven't confirmed whether Box A comes online, how many cycles/year to plan for, or whether costs shift. See Section 8 before treating Y2/Y3 as final.

₱81.28/kg
Year 1 break-even price
23,205 kg
Year 1 production (Path B, 420g)
₱1,362,700
Year 1 net profit @ median ₱140/kg
₱5,480,400
3-yr cumulative net @ ceiling ₱160/kg

1 Year 1 Cost Breakdown

Figures as given — the five cost categories you provided for the current cycle:

CategoryAmount% of Total
Feeds₱1,250,00066.3%
Unlabeled expense₱376,00019.9%
Potential labor₱135,0007.2%
Salary A₱85,0004.5%
Salary B₱40,0002.1%
Total Year 1 cost₱1,886,000100%
Feed cost cross-check: your ₱1,250,000 feed figure lines up almost exactly with BFS-020's modeled Path B (grow to ~420g) feed cost of ₱1,246,528 for the 65,000 fingerlings stocked Jun 24, 2026 — a 0.3% difference. That's the basis used for production and revenue in this document (Section 2).

2 Production Basis (Year 1)

Stocked: 65,000 fingerlings (Jun 24, 2026)
Survival: 85% → 55,250 survivors
Harvest weight: ~420g (Path B, matches feed cost given)
Total production: 55,250 × 0.420 kg = 23,205 kg

If actual survival or harvest weight comes in different from this (confirm with a Day 30–40 weigh-sample per BFS-020 Section 9), production and every revenue figure below scales directly — re-run with the real number once known.

3 Break-Even Price — Individual by Year

YearTotal CostProductionBreak-Even Price
Year 1₱1,886,00023,205 kg₱81.28/kg
Year 2 (flat baseline)₱1,886,00023,205 kg₱81.28/kg
Year 3 (flat baseline)₱1,886,00023,205 kg₱81.28/kg
3-Year Cumulative₱5,658,00069,615 kg₱81.28/kg

Break-even price is identical across all three years under the flat-baseline assumption (same cost, same output each year). It will only diverge once Year 2/3 actuals differ — see Section 8.

4 Year 1 — Profit & Loss by Price Scenario

ScenarioPrice/kgRevenueTotal CostNet ProfitMargin
Break-even₱81.28₱1,886,006₱1,886,000₱00%
Below-median₱120.00₱2,784,600₱1,886,000₱898,60032.3%
Median₱140.00₱3,248,700₱1,886,000₱1,362,70041.9%
Ceiling (farm-gate)₱160.00₱3,712,800₱1,886,000₱1,826,80049.2%

5 Year 2 — Profit & Loss (Flat Baseline)

Assumption flag: this repeats Year 1's cost and production scale exactly. It does not account for Box A (3.4 ha) coming online, additional cycles/year, inflation, or lease step-ups. Treat as a floor scenario, not a growth plan — see Section 8.
ScenarioPrice/kgRevenueTotal CostNet ProfitMargin
Break-even₱81.28₱1,886,006₱1,886,000₱00%
Below-median₱120.00₱2,784,600₱1,886,000₱898,60032.3%
Median₱140.00₱3,248,700₱1,886,000₱1,362,70041.9%
Ceiling (farm-gate)₱160.00₱3,712,800₱1,886,000₱1,826,80049.2%

6 Year 3 — Profit & Loss (Flat Baseline)

Same assumption as Year 2. No compounding growth, no scale-up, no inflation applied.
ScenarioPrice/kgRevenueTotal CostNet ProfitMargin
Break-even₱81.28₱1,886,006₱1,886,000₱00%
Below-median₱120.00₱2,784,600₱1,886,000₱898,60032.3%
Median₱140.00₱3,248,700₱1,886,000₱1,362,70041.9%
Ceiling (farm-gate)₱160.00₱3,712,800₱1,886,000₱1,826,80049.2%

7 3-Year Cumulative Summary

ScenarioPrice/kg3-Yr Revenue3-Yr Cost3-Yr Net ProfitMargin
Below-median₱120.00₱8,353,800₱5,658,000₱2,695,80032.3%
Median₱140.00₱9,746,100₱5,658,000₱4,088,10041.9%
Ceiling (farm-gate)₱160.00₱11,138,400₱5,658,000₱5,480,40049.2%
69,615 kg
3-year total production
₱5,658,000
3-year total cost
₱4,088,100
3-year net profit @ median ₱140/kg

8 Assumptions to Confirm