Analyse financière | 500 tonnes de poisson/an | |||||||||||
année | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | |
Ventes | ||||||||||||
poisson | 1250 FMG/kg | 312.5 | 625.0 | 625.0 | 625.0 | 625.0 | 625.0 | 625.0 | 625.0 | 625.0 | 625.0 | |
glace | 85 FMG/kg | 14.9 | 29.8 | 29.8 | 29.8 | 29.8 | 29.8 | 29.8 | 29.8 | 29.8 | 29.8 | |
total | 327.4 | 654.8 | 654.8 | 654.8 | 654.8 | 654.8 | 654.8 | 654.8 | 654.8 | 654.8 | ||
Coûts capitaux | ||||||||||||
batiments | 20 ans | 261.0 | -130.5 | |||||||||
équipements | 10 ans | 354.0 | ||||||||||
voitures | 4 ans | 112.8 | 112.8 | 112.8 | -56.4 | |||||||
total | 727.8 | 0.0 | 0.0 | 0.0 | 112.8 | 0.0 | 0.0 | 0.0 | 112.8 | 0.0 | -186.9 | |
Frais d'exploitation | ||||||||||||
poisson | 700 FMG/kg | 175.0 | 350.0 | 350.0 | 350.0 | 350.0 | 350.0 | 350.0 | 350.0 | 350.0 | 350.0 | |
camions | 37.0 | 74.0 | 74.0 | 74.0 | 74.0 | 74.0 | 74.0 | 74.0 | 74.0 | 74.0 | ||
camionnette | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | ||
energie | 5.6 | 11.2 | 11.2 | 11.2 | 11.2 | 11.2 | 11.2 | 11.2 | 11.2 | 11.2 | ||
salaires | 66.0 | 66.0 | 16.0 | 16.0 | 16.0 | 16.0 | 16.0 | 16.0 | 16.0 | 16.0 | ||
entretien | 9.5 | 19.0 | 19.0 | 19.0 | 19.0 | 19.0 | 19.0 | 19.0 | 19.0 | 19.0 | ||
divers | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | ||
total | 313.1 | 540.1 | 490.1 | 490.1 | 490.1 | 490.1 | 490.1 | 490.1 | 490.1 | 490.1 | ||
Amortissements, impôts | ||||||||||||
amortissements | 76.7 | 76.7 | 76.7 | 76.7 | 76.7 | 76.7 | 76.7 | 76.7 | 76.7 | 76.7 | ||
taxes, ventes | 4% | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 2.6 | 5.2 | 10.5 | 15.7 | 21.0 | |
taxes, bénéfices | 35% | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 3.0 | 5.8 | 10.8 | 15.2 | 18.8 | |
total, taxes | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 5.6 | 11.0 | 21.3 | 30.9 | 39.7 | ||
Cash flow | -727.8 | 14.3 | 114.6 | 164.6 | 51.8 | 164.6 | 159.0 | 153.6 | 30.5 | 133.7 | 311.8 | |
Taux de rentabilité interne | 10.0% | |||||||||||
Analyse de sensibilité | TRI | |||||||||||
prix de vente, poisson | baisse 10% | 0.5% | ||||||||||
frais d'exploitation | hausse 20% | 2.4% | ||||||||||
coûts capitaux | hausse 10% | 6.4% | ||||||||||
1000 tonnes de poisson/an | ||||||||||||
Ventes | ||||||||||||
poisson | 1250 FMG/kg | 625.0 | 1250.0 | 1250.0 | 1250.0 | 1250.0 | 1250.0 | 1250.0 | 1250.0 | 1250.0 | 1250.0 | |
glace | 85 FMG/kg | 29.8 | 59.5 | 59.5 | 59.5 | 59.5 | 59.5 | 59.5 | 59.5 | 59.5 | 59.5 | |
total | 654.8 | 1309.5 | 1309.5 | 1309.5 | 1309.5 | 1309.5 | 1309.5 | 1309.5 | 1309.5 | 1309.5 | ||
Coûts capitaux | ||||||||||||
batiments | 20 ans | 330.0 | -165.0 | |||||||||
équipements | 10 ans | 498.0 | ||||||||||
voitures | 4 ans | 199.6 | 199.6 | 199.6 | -99.8 | |||||||
total | 1027.6 | 0.0 | 0.0 | 0.0 | 199.6 | 0.0 | 0.0 | 0.0 | 199.6 | 0.0 | -264.8 | |
Frais d'exploitation | ||||||||||||
poisson | 700 FMG/kg | 350.0 | 700.0 | 700.0 | 700.0 | 700.0 | 700.0 | 700.0 | 700.0 | 700.0 | 700.0 | |
camions | 69.0 | 138.1 | 138.1 | 138.1 | 138.1 | 138.1 | 138.1 | 138.1 | 138.1 | 138.1 | ||
camionnette | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | ||
energie | 10.6 | 21.2 | 21.2 | 21.2 | 21.2 | 21.2 | 21.2 | 21.2 | 21.2 | 21.2 | ||
salaires | 70.0 | 70.0 | 20.0 | 20.0 | 20.0 | 20.0 | 20.0 | 20.0 | 20.0 | 20.0 | ||
entretien | 12.5 | 25.0 | 25.0 | 25.0 | 25.0 | 25.0 | 25.0 | 25.0 | 25.0 | 25.0 | ||
divers | 18.0 | 18.0 | 18.0 | 18.0 | 18.0 | 18.0 | 18.0 | 18.0 | 18.0 | 18.0 | ||
total | 540.1 | 982.2 | 932.2 | 932.2 | 932.2 | 932.2 | 932.2 | 932.2 | 932.2 | 932.2 | ||
Amortissements, impôts | ||||||||||||
amortissements | 116.2 | 116.2 | 116.2 | 116.2 | 116.2 | 116.2 | 116.2 | 116.2 | 116.2 | 116.2 | ||
taxes, ventes | 4% | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 5.2 | 10.5 | 21.0 | 31.4 | 41.9 | |
taxes, bénéfices | 35% | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 9.0 | 17.5 | 33.6 | 48.2 | 61.4 | |
total, taxes | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 14.2 | 28.0 | 54.6 | 79.6 | 103.3 | ||
Cash flow | -1027.6 | 114.6 | 327.3 | 377.3 | 177.6 | 377.3 | 363.1 | 349.2 | 123.0 | 297.6 | 538.8 | |
Taux de rentabilité interne | 23.6% | |||||||||||
Analyse de sensibilité | TRI | |||||||||||
prix de vente, poisson | baisse 20% | -2.2% | ||||||||||
frais d'exploitation | hausse 20% | 4.8% | ||||||||||
coûts capitaux | hausse 20% | 18.2% |
Analyse financière | 3000 tonnes de poisson/an | |||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|
année | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | |
Ventes | ||||||||||||
poisson | 1250 FMG/kg | 1875.0 | 3750.0 | 3750.0 | 3750.0 | 3750.0 | 3750.0 | 3750.0 | 3750.0 | 3750.0 | 3750.0 | |
glace | 85 FMG/kg | 89.3 | 178.5 | 178.5 | 178.5 | 178.5 | 178.5 | 178.5 | 178.5 | 178.5 | 178.5 | |
total | 1964.3 | 3928.5 | 3928.5 | 3928.5 | 3928.5 | 3928.5 | 3928.5 | 3928.5 | 3928.5 | 3928.5 | ||
Coûts capitaux | ||||||||||||
batiments | 20 ans | 606.0 | -303.0 | |||||||||
équipements | 10 ans | 1107.0 | ||||||||||
voitures | 4 ans | 373.3 | 373.3 | 373.3 | -186.6 | |||||||
total | 2086.3 | 0.0 | 0.0 | 0.0 | 373.3 | 0.0 | 0.0 | 0.0 | 373.3 | 0.0 | -489.6 | |
Frais d'exploitation | ||||||||||||
poisson | 700 FMG/kg | 1050.0 | 2100.0 | 2100.0 | 2100.0 | 2100.0 | 2100.0 | 2100.0 | 2100.0 | 2100.0 | 2100.0 | |
camions | 184.3 | 368.7 | 368.7 | 368.7 | 368.7 | 368.7 | 368.7 | 368.7 | 368.7 | 368.7 | ||
camionnette | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | ||
energie | 29.5 | 59.1 | 59.1 | 59.1 | 59.1 | 59.1 | 59.1 | 59.1 | 59.1 | 59.1 | ||
salaires | 86.0 | 86.0 | 36.0 | 36.0 | 36.0 | 36.0 | 36.0 | 36.0 | 36.0 | 36.0 | ||
entretien | 18.0 | 36.0 | 36.0 | 36.0 | 36.0 | 36.0 | 36.0 | 36.0 | 36.0 | 36.0 | ||
divers | 31.0 | 31.0 | 31.0 | 31.0 | 31.0 | 31.0 | 31.0 | 31.0 | 31.0 | 31.0 | ||
total | 1408.9 | 2690.7 | 2640.7 | 2640.7 | 2640.7 | 2640.7 | 2640.7 | 2640.7 | 2640.7 | 2640.7 | ||
Amortissements, impôts | ||||||||||||
amortissements | 234.3 | 234.3 | 234.3 | 234.3 | 234.3 | 234.3 | 234.3 | 234.3 | 234.3 | 234.3 | ||
taxes, ventes | 4% | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 15.7 | 31.4 | 62.9 | 94.3 | 125.7 | |
taxes, bénéfices | 35% | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 36.3 | 71.5 | 138.7 | 201.4 | 259.8 | |
total, taxes | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 52.0 | 103.0 | 201.5 | 295.7 | 385.5 | ||
Cash flow | -2086.3 | 555.4 | 1237.8 | 1287.8 | 914.5 | 1287.8 | 1235.7 | 1184.8 | 712.9 | 992.0 | 1391.9 | |
Taux de rentabilité interne | 45.9% | |||||||||||
Analyse de sensibilité | TRI | |||||||||||
prix de vente, poisson | baisse 20% | 14.1% | ||||||||||
frais d'exploitation | hausse 20% | 24.2% | ||||||||||
coots capitaux | hausse 20% | 37.9% |
Analyse financière | 500 tonnes de poisson/an | |||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|
année | 0 | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | |
Ventes | ||||||||||||
poisson | 1250 FMG/kg | 312.5 | 625.0 | 625.0 | 625.0 | 625.0 | 625.0 | 625.0 | 625.0 | 625.0 | 625.0 | |
glace | 85 FMG/kg | 14.9 | 29.8 | 29.8 | 29.8 | 29.8 | 29.8 | 29.8 | 29.8 | 29.8 | 29.8 | |
total | 327.4 | 654.8 | 654.8 | 654.8 | 654.8 | 654.8 | 654.8 | 654.8 | 654.8 | 654.8 | ||
Coûts capitaux | ||||||||||||
batiments | 20 ans | 261.0 | -130.5 | |||||||||
équipements | 10 ans | 354.0 | ||||||||||
voitures | 4 ans | 112.8 | 112.8 | 112.8 | -56.4 | |||||||
total | 727.8 | 0.0 | 0.0 | 0.0 | 112.8 | 0.0 | 0.0 | 0.0 | 112.8 | 0.0 | -186.9 | |
Frais d'exploitation | ||||||||||||
poisson | 700 FMG/kg | 175.0 | 350.0 | 350.0 | 350.0 | 350.0 | 350.0 | 350.0 | 350.0 | 350.0 | 350.0 | |
camions | 36.4 | 72.7 | 72.7 | 72.7 | 72.7 | 72.7 | 72.7 | 72.7 | 72.7 | 72.7 | ||
camionnette | 9.8 | 9.8 | 9.8 | 9.8 | 9.8 | 9.8 | 9.8 | 9.8 | 9.8 | 9.8 | ||
energie | 5.6 | 11.2 | 11.2 | 11.2 | 11.2 | 11.2 | 11.2 | 11.2 | 11.2 | 11.2 | ||
salaires | 53.4 | 53.4 | 3.4 | 3.4 | 3.4 | 3.4 | 3.4 | 3.4 | 3.4 | 3.4 | ||
entretien | 9.5 | 19.0 | 19.0 | 19.0 | 19.0 | 19.0 | 19.0 | 19.0 | 19.0 | 19.0 | ||
divers | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | 10.0 | ||
total | 299.7 | 526.1 | 476.1 | 476.1 | 476.1 | 476.1 | 476.1 | 476.1 | 476.1 | 476.1 | ||
Amortissements, impôts | ||||||||||||
amortissements | 76.7 | 76.7 | 76.7 | 76.7 | 76.7 | 76.7 | 76.7 | 76.7 | 76.7 | 76.7 | ||
taxes, ventes | 0% | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | |
taxes, bénéfices | 0% | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | |
total, taxes | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | ||
Cash flow | -727.8 | 27.7 | 128.6 | 178.6 | 65.8 | 178.6 | 178.6 | 178.6 | 65.8 | 178.6 | 365.5 | |
Taux de rentabilité interne | 13.3% | |||||||||||
Analyse de sensibilité | TRI | |||||||||||
prix de vente, poisson | baisse 10% | 4.0% | ||||||||||
frais d'exploitation | hausse 20% | -2.0% | ||||||||||
coots capitaux | hausse 20% | 9.5% | ||||||||||
1000 tonnes de poisson/an | ||||||||||||
Ventes | ||||||||||||
poisson | 1250 FMG/kg | 625.0 | 1250.0 | 1250.0 | 1250.0 | 1250.0 | 1250.0 | 1250.0 | 1250.0 | 1250.0 | 1250.0 | |
glace | 85 FMG/kg | 29.8 | 59.5 | 59.5 | 59.5 | 59.5 | 59.5 | 59.5 | 59.5 | 59.5 | 59.5 | |
total | 654.8 | 1309.5 | 1309.5 | 1309.5 | 1309.5 | 1309.5 | 1309.5 | 1309.5 | 1309.5 | 1309.5 | ||
Coûts capitaux | ||||||||||||
batiments | 20 ans | 330.0 | -165.0 | |||||||||
équipements | 10 ans | 498.0 | ||||||||||
voitures | 4 ans | 199.6 | 199.6 | 199.6 | -99.8 | |||||||
total | 1027.6 | 0.0 | 0.0 | 0.0 | 199.6 | 0.0 | 0.0 | 0.0 | 199.6 | 0.0 | -264.8 | |
Frais d'exploitation | ||||||||||||
poisson | 700 FMG/kg | 350.0 | 700.0 | 700.0 | 700.0 | 700.0 | 700.0 | 700.0 | 700.0 | 700.0 | 700.0 | |
camions | 67.9 | 135.9 | 135.9 | 135.9 | 135.9 | 135.9 | 135.9 | 135.9 | 135.9 | 135.9 | ||
camionnette | 9.8 | 9.8 | 9.8 | 9.8 | 9.8 | 9.8 | 9.8 | 9.8 | 9.8 | 9.8 | ||
energie | 10.6 | 21.2 | 21.2 | 21.2 | 21.2 | 21.2 | 21.2 | 21.2 | 21.2 | 21.2 | ||
salaires | 54.3 | 54.3 | 4.3 | 4.3 | 4.3 | 4.3 | 4.3 | 4.3 | 4.3 | 4.3 | ||
entretien | 12.5 | 25.0 | 25.0 | 25.0 | 25.0 | 25.0 | 25.0 | 25.0 | 25.0 | 25.0 | ||
divers | 18.0 | 18.0 | 18.0 | 18.0 | 18.0 | 18.0 | 18.0 | 18.0 | 18.0 | 18.0 | ||
total | 523.1 | 964.1 | 914.1 | 914.1 | 914.1 | 914.1 | 914.1 | 914.1 | 914.1 | 914.1 | ||
Amortissements, impôts | ||||||||||||
amortissements | 116.2 | 116.2 | 116.2 | 116.2 | 116.2 | 116.2 | 116.2 | 116.2 | 116.2 | 116.2 | ||
taxes, ventes | 0% | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | |
taxes, bénéfices | 0% | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | |
total, taxes | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | ||
Cash flow | -1027.6 | 131.7 | 345.4 | 395.4 | 195.8 | 395.4 | 395.4 | 395.4 | 195.8 | 395.4 | 660.2 | |
Taux de rentabilité interne | 26.5% | |||||||||||
Analyse de sensibilité | TRI | |||||||||||
prix de vente, poisson | baisse 20% | 1.4% | ||||||||||
frais d'exploitation | hausse 20% | 8.8% | ||||||||||
coots capitaux | hausse 20% | 21.0% | ||||||||||
3000 tonnes de poisson/an | ||||||||||||
Ventes | ||||||||||||
poisson | 1250 FMG/kg | 1875.0 | 3750.0 | 3750.0 | 3750.0 | 3750.0 | 3750.0 | 3750.0 | 3750.0 | 3750.0 | 3750.0 | |
glace | 85 FMG/kg | 89.3 | 178.5 | 178.5 | 178.5 | 178.5 | 178.5 | 178.5 | 178.5 | 178.5 | 178.5 | |
total | 1964.3 | 3928.5 | 3928.5 | 3928.5 | 3928.5 | 3928.5 | 3928.5 | 3928.5 | 3928.5 | 3928.5 | ||
Coûts capitaux | ||||||||||||
batiments | 20 ans | 606.0 | -303.0 | |||||||||
équipements | 10 ans | 1107.0 | ||||||||||
voitures | 4 ans | 373.3 | 373.3 | 373.3 | -186.6 | |||||||
total | 2086.3 | 0.0 | 0.0 | 0.0 | 373.3 | 0.0 | 0.0 | 0.0 | 373.3 | 0.0 | -489.6 | |
Frais d'exploitation | ||||||||||||
poisson | 700 FMG/kg | 1050.0 | 2100.0 | 2100.0 | 2100.0 | 2100.0 | 2100.0 | 2100.0 | 2100.0 | 2100.0 | 2100.0 | |
camions | 181.2 | 362.4 | 362.4 | 362.4 | 362.4 | 362.4 | 362.4 | 362.4 | 362.4 | 362.4 | ||
camionnette | 9.8 | 9.8 | 9.8 | 9.8 | 9.8 | 9.8 | 9.8 | 9.8 | 9.8 | 9.8 | ||
energie | 29.5 | 59.1 | 59.1 | 59.1 | 59.1 | 59.1 | 59.1 | 59.1 | 59.1 | 59.1 | ||
salaires | 57.7 | 57.7 | 7.7 | 7.7 | 7.7 | 7.7 | 7.7 | 7.7 | 7.7 | 7.7 | ||
entretien | 18.0 | 36.0 | 36.0 | 36.0 | 36.0 | 36.0 | 36.0 | 36.0 | 36.0 | 36.0 | ||
divers | 31.0 | 31.0 | 31.0 | 31.0 | 31.0 | 31.0 | 31.0 | 31.0 | 31.0 | 31.0 | ||
total | 1377.2 | 2656.0 | 2606.0 | 2606.0 | 2606.0 | 2606.0 | 2606.0 | 2606.0 | 2606.0 | 2606.0 | ||
Amortissements, impôts | ||||||||||||
amortissements | 234.3 | 234.3 | 234.3 | 234.3 | 234.3 | 234.3 | 234.3 | 234.3 | 234.3 | 234.3 | ||
taxes, ventes | 0% | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | |
taxes, bénéfices | 0% | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | |
total, taxes | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | ||
Cash flow | -2086.3 | 587.0 | 1272.5 | 1322.5 | 949.2 | 1322.5 | 1322.5 | 1322.5 | 949.2 | 1322.5 | 1812.1 | |
Taux de rentabilité interne | 48.2% | |||||||||||
Analyse de sensibilité | TRI | |||||||||||
prix de vente, poisson | baisse 20% | 17.4% | ||||||||||
frais d'exploitation | hausse 20% | 27.5% | ||||||||||
coots capitaux | hausse 20% | 40.2% |