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Annexe 9

TABLEAU DES ANALYSES FINANCIERES ET ECONOMIQUES

Analyse financière 500 tonnes de poisson/an
 année012345678910
Ventes
poisson1250 FMG/kg 312.5625.0625.0625.0625.0625.0625.0625.0625.0625.0
glace85 FMG/kg14.929.829.829.829.829.829.829.829.829.8
total 327.4654.8654.8654.8654.8654.8654.8654.8654.8654.8
Coûts capitaux
batiments20 ans261.0         -130.5
équipements10 ans354.0      
voitures4 ans112.8112.8   112.8 -56.4
total 727.80.00.00.0112.80.00.00.0112.80.0-186.9
Frais d'exploitation 
poisson700 FMG/kg 175.0350.0350.0350.0350.0350.0350.0350.0350.0350.0
camions 37.074.074.074.074.074.074.074.074.074.0
camionnette10.010.010.010.010.010.010.010.010.010.0
energie5.611.211.211.211.211.211.211.211.211.2
salaires66.066.016.016.016.016.016.016.016.016.0
entretien9.519.019.019.019.019.019.019.019.019.0
divers10.010.010.010.010.010.010.010.010.010.0
total313.1540.1490.1490.1490.1490.1490.1490.1490.1490.1
Amortissements, impôts
amortissements  76.776.776.776.776.776.776.776.776.776.7
taxes, ventes4%0.00.00.00.00.02.65.210.515.721.0
taxes, bénéfices35%0.00.00.00.00.03.05.810.815.218.8
total, taxes 0.00.00.00.00.05.611.021.330.939.7
Cash flow-727.814.3114.6164.651.8164.6159.0153.630.5133.7311.8
Taux de rentabilité interne10.0% 
Analyse de sensibilité TRI 
prix de vente, poissonbaisse 10%0.5%
frais d'exploitationhausse 20%2.4%
coûts capitauxhausse 10%6.4%
  1000 tonnes de poisson/an
Ventes
poisson1250 FMG/kg 625.01250.01250.01250.01250.01250.01250.01250.01250.01250.0
glace85 FMG/kg29.859.559.559.559.559.559.559.559.559.5
total 654.81309.51309.51309.51309.51309.51309.51309.51309.51309.5
Coûts capitaux
batiments20 ans330.0         -165.0
équipements10 ans498.0      
voitures4 ans199.6199.6   199.6 -99.8
total 1027.60.00.00.0199.60.00.00.0199.60.0-264.8
Frais d'exploitation
poisson700 FMG/kg 350.0700.0700.0700.0700.0700.0700.0700.0700.0700.0
camions 69.0138.1138.1138.1138.1138.1138.1138.1138.1138.1
camionnette10.010.010.010.010.010.010.010.010.010.0
energie10.621.221.221.221.221.221.221.221.221.2
salaires70.070.020.020.020.020.020.020.020.020.0
entretien12.525.025.025.025.025.025.025.025.025.0
divers18.018.018.018.018.018.018.018.018.018.0
total540.1982.2932.2932.2932.2932.2932.2932.2932.2932.2
Amortissements, impôts
amortissements  116.2116.2116.2116.2116.2116.2116.2116.2116.2116.2
taxes, ventes4%0.00.00.00.00.05.210.521.031.441.9
taxes, bénéfices35%0.00.00.00.00.09.017.533.648.261.4
total, taxes 0.00.00.00.00.014.228.054.679.6103.3
Cash flow -1027.6114.6327.3377.3177.6377.3363.1349.2123.0297.6538.8
Taux de rentabilité interne23.6% 
Analyse de sensibilité TRI 
prix de vente, poissonbaisse 20%-2.2%
frais d'exploitationhausse 20%4.8%
coûts capitauxhausse 20%18.2%


Analyse financière3000 tonnes de poisson/an
 année012345678910
Ventes
poisson1250 FMG/kg 1875.03750.03750.03750.03750.03750.03750.03750.03750.03750.0
glace85 FMG/kg89.3178.5178.5178.5178.5178.5178.5178.5178.5178.5
total1964.33928.53928.53928.53928.53928.53928.53928.53928.53928.5
Coûts capitaux            
batiments20 ans606.0-303.0
équipements10 ans1107.0 
voitures4 ans373.3373.3373.3-186.6
total 2086.30.00.00.0373.30.00.00.0373.30.0-489.6
Frais d'exploitation
poisson700 FMG/kg 1050.02100.02100.02100.02100.02100.02100.02100.02100.02100.0
camions 184.3368.7368.7368.7368.7368.7368.7368.7368.7368.7
camionnette10.010.010.010.010.010.010.010.010.010.0
energie29.559.159.159.159.159.159.159.159.159.1
salaires86.086.036.036.036.036.036.036.036.036.0
entretien18.036.036.036.036.036.036.036.036.036.0
divers31.031.031.031.031.031.031.031.031.031.0
total1408.92690.72640.72640.72640.72640.72640.72640.72640.72640.7
Amortissements, impôts
amortissements  234.3234.3234.3234.3234.3234.3234.3234.3234.3234.3
taxes, ventes4%0.00.00.00.00.015.731.462.994.3125.7
taxes, bénéfices35%0.00.00.00.00.036.371.5138.7201.4259.8
total, taxes 0.00.00.00.00.052.0103.0201.5295.7385.5
Cash flow-2086.3555.41237.81287.8914.51287.81235.71184.8712.9992.01391.9
Taux de rentabilité interne45.9% 
Analyse de sensibilité TRI 
prix de vente, poissonbaisse 20%14.1%
frais d'exploitationhausse 20%24.2%
coots capitauxhausse 20%37.9%


Analyse financière500 tonnes de poisson/an
 année012345678910
Ventes
poisson1250 FMG/kg 312.5625.0625.0625.0625.0625.0625.0625.0625.0625.0
glace85 FMG/kg 14.929.829.829.829.829.829.829.829.829.8
total  327.4654.8654.8654.8654.8654.8654.8654.8654.8654.8
Coûts capitaux
batiments20 ans261.0 -130.5
équipements10 ans354.0 
voitures4 ans112.8   112.8   112.8 -56.4
total 727.80.00.00.0112.80.00.00.0112.80.0-186.9
Frais d'exploitation           
poisson700 FMG/kg 175.0350.0350.0350.0350.0350.0350.0350.0350.0350.0
camions 36.472.772.772.772.772.772.772.772.772.7
camionnette9.89.89.89.89.89.89.89.89.89.8
energie5.611.211.211.211.211.211.211.211.211.2
salaires53.453.43.43.43.43.43.43.43.43.4
entretien9.519.019.019.019.019.019.019.019.019.0
divers10.010.010.010.010.010.010.010.010.010.0
total299.7526.1476.1476.1476.1476.1476.1476.1476.1476.1
Amortissements, impôts
amortissements  76.776.776.776.776.776.776.776.776.776.7
taxes, ventes0% 0.00.00.00.00.00.00.00.00.00.0
taxes, bénéfices0% 0.00.00.00.00.00.00.00.00.00.0
total, taxes  0.00.00.00.00.00.00.00.00.00.0
Cash flow -727.827.7128.6178.665.8178.6178.6178.665.8178.6365.5
Taux de rentabilité interne13.3% 
Analyse de sensibilité TRI 
prix de vente, poissonbaisse 10%4.0%
frais d'exploitationhausse 20%-2.0%
coots capitauxhausse 20%9.5%
1000 tonnes de poisson/an
Ventes
poisson1250 FMG/kg 625.01250.01250.01250.01250.01250.01250.01250.01250.01250.0
glace85 FMG/kg 29.859.559.559.559.559.559.559.559.559.5
total  654.81309.51309.51309.51309.51309.51309.51309.51309.51309.5
Coûts capitaux
batiments20 ans330.0         -165.0
équipements10 ans498.0          
voitures4 ans199.6   199.6   199.6 -99.8
total 1027.60.00.00.0199.60.00.00.0199.60.0-264.8
Frais d'exploitation
poisson700 FMG/kg 350.0700.0700.0700.0700.0700.0700.0700.0700.0700.0
camions  67.9135.9135.9135.9135.9135.9135.9135.9135.9135.9
camionnette  9.89.89.89.89.89.89.89.89.89.8
energie  10.621.221.221.221.221.221.221.221.221.2
salaires  54.354.34.34.34.34.34.34.34.34.3
entretien  12.525.025.025.025.025.025.025.025.025.0
divers  18.018.018.018.018.018.018.018.018.018.0
total  523.1964.1914.1914.1914.1914.1914.1914.1914.1914.1
Amortissements, impôts
amortissements  116.2116.2116.2116.2116.2116.2116.2116.2116.2116.2
taxes, ventes0% 0.00.00.00.00.00.00.00.00.00.0
taxes, bénéfices0% 0.00.00.00.00.00.00.00.00.00.0
total, taxes  0.00.00.00.00.00.00.00.00.00.0
Cash flow -1027.6131.7345.4395.4195.8395.4395.4395.4195.8395.4660.2
Taux de rentabilité interne26.5% 
Analyse de sensibilité TRI 
prix de vente, poissonbaisse 20%1.4%
frais d'exploitationhausse 20%8.8%
coots capitauxhausse 20%21.0%
3000 tonnes de poisson/an
Ventes            
poisson1250 FMG/kg1875.03750.03750.03750.03750.03750.03750.03750.03750.03750.0
glace85 FMG/kg89.3178.5178.5178.5178.5178.5178.5178.5178.5178.5
total 1964.33928.53928.53928.53928.53928.53928.53928.53928.53928.5
Coûts capitaux
batiments20 ans606.0         -303.0
équipements10 ans1107.0          
voitures4 ans373.3   373.3   373.3 -186.6
total 2086.30.00.00.0373.30.00.00.0373.30.0-489.6
Frais d'exploitation
poisson700 FMG/kg 1050.02100.02100.02100.02100.02100.02100.02100.02100.02100.0
camions 181.2362.4362.4362.4362.4362.4362.4362.4362.4362.4
camionnette9.89.89.89.89.89.89.89.89.89.8
energie29.559.159.159.159.159.159.159.159.159.1
salaires57.757.77.77.77.77.77.77.77.77.7
entretien18.036.036.036.036.036.036.036.036.036.0
divers31.031.031.031.031.031.031.031.031.031.0
total1377.22656.02606.02606.02606.02606.02606.02606.02606.02606.0
Amortissements, impôts          
amortissements234.3234.3234.3234.3234.3234.3234.3234.3234.3234.3
taxes, ventes0%0.00.00.00.00.00.00.00.00.00.0
taxes, bénéfices0%0.00.00.00.00.00.00.00.00.00.0
total, taxes 0.00.00.00.00.00.00.00.00.00.0
Cash flow -2086.3587.01272.51322.5949.21322.51322.51322.5949.21322.51812.1
Taux de rentabilité interne48.2% 
Analyse de sensibilité  TRI 
prix de vente, poissonbaisse 20%17.4% 
frais d'exploitationhausse 20%27.5% 
coots capitauxhausse 20%40.2% 

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