RF-2407

completed

Abeokuta Farm · House 2 · Ross 308 · placed 20 Jun 2026

This batch is closed. Its records stay available for reports.

Age: 44d
Live birds: 0
Mortality: 7.9%

Attributable cost

₦32.5M

Direct batch expenses + feed consumed.

Feed consumed

₦23.7M

Inventory consumed at weighted-average cost.

Outstanding payables

₦0.0

Of ₦8,848,000 billed directly to this batch.

Budget used

100%

Actual cost to date vs expected-scenario total cost.

Costs by category

Feed shown as inventory consumed, so it is not double counted with purchases.

Feed (inventory consumed)₦23.7M · 73%
Day-old chicks₦6.9M · 21%
Labour₦840.0K · 3%
Utilities₦328.0K · 1%
Medication & vaccines₦291.0K · 1%
Transport₦235.0K · 1%
Heating & brooding₦140.0K · 0%
Bedding / litter₦114.0K · 0%

Batch expenses

Feed purchases marked “Linked to inventory” are costed to batches through feed consumed, not here.

Utilities14 Aug 2026
Diesel – Total Energies
Generator diesel
Paid
₦82,000Fully paid
Labour14 Aug 2026
Farm payroll
Attendant wages (2 weeks)
Paid
₦210,000Fully paid
Transport2 Aug 2026
Gbenga Haulage
Bird delivery to buyer (2,461 birds)
Paid
Receipt TRN-3
₦85,000Fully paid
Utilities31 Jul 2026
IBEDC Electricity
Electricity
Paid
₦82,000Fully paid
Labour31 Jul 2026
Farm payroll
Attendant wages (2 weeks)
Paid
₦210,000Fully paid
Transport31 Jul 2026
Gbenga Haulage
Bird delivery to buyer (3,035 birds)
Paid
Receipt TRN-2
₦85,000Fully paid
Utilities17 Jul 2026
Diesel – Total Energies
Generator diesel
Paid
₦82,000Fully paid
Labour17 Jul 2026
Farm payroll
Attendant wages (2 weeks)
Paid
₦210,000Fully paid
Medication & vaccines16 Jul 2026
Animal Care Services
Multivitamin + electrolytes
Paid
Receipt MED-19
₦25,200Fully paid
Medication & vaccines9 Jul 2026
Animal Care Services
Newcastle (Lasota) – booster
Paid
Receipt MED-18
₦33,000Fully paid
Medication & vaccines6 Jul 2026
Animal Care Services
Amprolium (coccidiostat)
Paid
Receipt MED-17
₦45,600Fully paid
Utilities3 Jul 2026
IBEDC Electricity
Electricity
Paid
₦82,000Fully paid

Date	Category	Vendor	Description	Amount	Paid	Balance	Status	Receipt
14 Aug 2026	Utilities	Diesel – Total Energies	Generator diesel	₦82,000	₦82,000	₦0	Paid	—
14 Aug 2026	Labour	Farm payroll	Attendant wages (2 weeks)	₦210,000	₦210,000	₦0	Paid	—
2 Aug 2026	Transport	Gbenga Haulage	Bird delivery to buyer (2,461 birds)	₦85,000	₦85,000	₦0	Paid	TRN-3
31 Jul 2026	Utilities	IBEDC Electricity	Electricity	₦82,000	₦82,000	₦0	Paid	—
31 Jul 2026	Labour	Farm payroll	Attendant wages (2 weeks)	₦210,000	₦210,000	₦0	Paid	—
31 Jul 2026	Transport	Gbenga Haulage	Bird delivery to buyer (3,035 birds)	₦85,000	₦85,000	₦0	Paid	TRN-2
17 Jul 2026	Utilities	Diesel – Total Energies	Generator diesel	₦82,000	₦82,000	₦0	Paid	—
17 Jul 2026	Labour	Farm payroll	Attendant wages (2 weeks)	₦210,000	₦210,000	₦0	Paid	—
16 Jul 2026	Medication & vaccines	Animal Care Services	Multivitamin + electrolytes	₦25,200	₦25,200	₦0	Paid	MED-19
9 Jul 2026	Medication & vaccines	Animal Care Services	Newcastle (Lasota) – booster	₦33,000	₦33,000	₦0	Paid	MED-18
6 Jul 2026	Medication & vaccines	Animal Care Services	Amprolium (coccidiostat)	₦45,600	₦45,600	₦0	Paid	MED-17
3 Jul 2026	Utilities	IBEDC Electricity	Electricity	₦82,000	₦82,000	₦0	Paid	—

Budget & scenarios

Abeokuta FarmcompletedBudget locked (batch closed)

Expected revenue Projected: ₦40,014,000
RevenueRealized: ₦31,362,120

Scenarios

6,000 chicks at ₦1,150	Conservative	Expected	Optimistic
Assumptions
Mortality	8.0%	5.0%	3.5%
Sale weight	2.30 kg	2.60 kg	2.80 kg
Selling price / kg	₦2,800	₦2,700	₦2,950
Feed / bird placed	4.5 kg	4.4 kg	4.3 kg
Feed cost / kg	₦950	₦920	₦900
Medication	₦320,000	₦260,000	₦240,000
Labour	₦680,000	₦630,000	₦630,000
Other costs	₦650,000	₦560,000	₦520,000
Forecast Projected
Birds sold	5,520	5,700	5,790
Saleable kg	12,696 kg	14,820 kg	16,212 kg
Revenue	₦35,548,800	₦40,014,000	₦47,825,400
Total cost	₦34,200,000	₦32,638,000	₦31,510,000
Profit	₦1,348,800	₦7,376,000	₦16,315,400
Margin	3.8%	18.4%	34.1%
Break-even price / kg	₦2,694	₦2,202	₦1,944

Budget vs actual

Actual = attributable cost to date: direct batch expenses plus feed consumed (feed purchases are not counted). All budgets

Cost line	Budget (expected) Projected	Actual	Variance	Used
Chicks	₦6,900,000	₦6,900,000	₦0	100%
Feed (consumed)	₦24,288,000	₦23,651,938	−₦636,062 under	97%
Medication	₦260,000	₦291,000	+₦31,000 over	112%
Labour	₦630,000	₦840,000	+₦210,000 over	133%
Other	₦560,000	₦817,000	+₦257,000 over	146%
Total	₦32,638,000	₦32,499,938	−₦138,062 under	100%

Attributable cost

Feed consumed

Outstanding payables

Budget used

Generator diesel

Attendant wages (2 weeks)

Bird delivery to buyer (2,461 birds)

Electricity

Attendant wages (2 weeks)

Bird delivery to buyer (3,035 birds)

Generator diesel

Attendant wages (2 weeks)

Multivitamin + electrolytes

Newcastle (Lasota) – booster

Amprolium (coccidiostat)

Electricity

Scenarios

Budget vs actual