Profitability report

Method of calculation

• Recorded revenue = sum of sales (per-kg sales: kg × price; per-bird sales: birds × price), recognised on the sale date.
• Receivables = sale amount due − amount collected.
• Feed is costed when consumed, valued at the weighted-average purchase cost per kg of each farm's stock.
• Feed purchases linked to inventory receipts are excluded from other direct costs to avoid double counting.
• Batch profit = recorded revenue − attributable costs; profit margin = profit ÷ revenue × 100.
• Profit is realized only once a batch is completed. Open batches show costs to date and no realized profit.
• Shared farm overheads without a batch are not allocated to batches.
• Currency: Nigerian naira (NGN ₦). Weights in kg, water in litres (L), temperature in °C.
• Projected figures come from the batch budget's expected scenario and are never added to realized totals.
• Missing inputs are reported as data gaps — they are never replaced with zero.