Gross Margins 2023

Page 1


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HILL COUNTRY BEEF BREEDING COW GROSS MARGIN LAND USE CLASSIFICATION 2,3 & 4 100 Breeding Cow herd Selling Steers & Heifers at 18 months of age CAPITAL STOCK WINTERED:

NO.

Breeding Cows

82

IC RSG 2yr Heifers RSG 1yr Heifers RSG 1yr Steers Breeding Bulls

18 43 43 3 189.0744 INVESTMENT IN BEEF PER STOCK UNIT PRODUCTION PARAMETERS Calves Weaned

VALUE

TOTAL

SU

TOTAL SU

$1,200

$98,400

6

492

$1,070 $663 $886 $3,000 $6,819

$19,303 $28,520 $38,113 $9,000 $193,336 $206

6 3.5 4 5.5

108 151 172 17 939

86%

Death Rate 3% Replacement Heifers 22% Pure Bred Cows Mated to the Same Breed Bulls or Different Breed Bulls Steers and Heifers are Sold as Forward Stores on the Farm INCOME: 18 Month Steers 18 Month Heifers Cull Cows Cull Bulls TOTAL INCOME EXPENDITURE Bull Purchases Animal Health Drench, Supplements Pregnancy Testing Levies -

42 24 15 1

$52,784 $24,160 $16,843 $985

Av store Price/Hd $1,176

$94,773

1 100 100

TOTAL DIRECT COSTS Total Gross Margin (before interest) Gross Margin per Dollar Invested in Cattle Gross Margin per Stock Unit INTREST COSTS Interest on Capital Stock Value: Return per Stock Unit (after interest)

$1,265 $1,020 $1,120 $985

$6,500

$6,500

$14.95 $1,496 $9.02 $902 AHB, M&LNZ, NAIT adjusted for in the prices received 8898 $85,875 $206 $91.42

7.50% $85


BULL BEEF GROSS MARGIN Dairy cross Bulls purchased as 100 kg weaners as early as possible in Spring sold at 19 to 24 months of age, (70% killed at 20 months) Buy each Spring:

100 calves

STOCK WINTERED:

NO.

Rsg 1 yr Friesian Bulls

98

Rsg 2 yr Friesian Bulls Total Stock Wintered DOLLAR INVESTMENT IN BEEF PER STOCK

29 127

PRODUCTION PARAMETERS Death Rate

weighing:

TOTAL

@

$850

$83,300

3.6

353

@

$1,070

$31,458 $114,758 $217

6

176 529

SU

TOTAL SU

2 %

SALES Sold at 19-21 months, Between March and May Residual Sold at About Two Years Old in Oct/Nov Sell Majority at 19 to 21 Months of Age Between March and May, Retain Balance Until Oct/Nov (Sell at 24 Months of Age). INCOME Bulls 19-24 Months, Slaughtered as They Reach Target Weight Carcase Wt at Sale

100 kg

VALUE

No. 96

NO. LESS 67 29

70.00 % 30.00 % Total to sell

Wt 275 kg

$

5.10 /kg

96

$ 134,640

TOTAL INCOME EXPENDITURE Weaner Bulls (100 kg) Animal Health Anthelminitics (4x) Pour On Cobalt Injection Copper Bullet Five in One Vacc (2x) Transport Allowance Weaners to Farm Finished Bulls to Works Levies - AHB, M&WNZ TOTAL DIRECT COSTS Total Gross Margin (Before Interest) Gross Margin per Dollar Invested in Cattle Gross Margin per Stock Unit INTEREST COSTS Interest on Capital Stock Value: Return per Stock Unit (After Interest)

$134,640

100

@

$3.56 / kg

400 100 100 100 200

@ @ @ @ @

$2.36 $1.46 $0.81 $3.00 $1.47

/ dose / head / dose / dose / head

$944 $146 $81 $300 $294

$35,600

100 96 96

@ @ @

$10.25 / head $32.50 / head $18.00 / head

$1,025 $3,120

$1,765

$4,145 $1,728 $43,238 $91,402 $0.80 $173

$114,758

5.00%

$5,738 $161.87

GROSS MARGIN Per Stock Unit at various Weaner and Bull Prices Bull Schedule $/kg Weaner Price $/kg

$2.90 $3.56 $3.85

$4.50 $155 $143 $137

$5.10 $185 $173 $167

$6.75 $268 $255 $250


DAIRY COW GROSS MARGIN Owner Operator South Island over 30% Irrigated area 'peak milking Cows: 730 Effective Milking area Ha: 230

Cows per Ha: 3.17

CAPTIAL STOCK WINTERED Milking Cows In Calf Milking Heifers RSG 1 Year Heifers

NO. 570 160 160

INVESTMENT IN DAIRY STOCK

890

PRODUCTION PARAMETERS Calving % Death Rate Replacement Heifers Kg Milk Solids per Cow Kg Milk Solids per Ha Stocking Rate Cows/Ha Total Milk Solids kg

VALUE $1,900 $1,750 $925

TOTAL $1,083,000 $280,000 $148,000 $1,511,000

90% Surplus Calves Sold Within Two Weeks 2% 22% 450 1428 3.17 328,500

INCOME: Net Milk Sales Milk Sales per Cow Milk Sales per Ha Net Dairy Livestock Sales TOTAL INCOME

KG MILK SOLIDS $/Kg Milk Solids 328,500 $6.50

$200

EXPENDITURE Breeding & Herd Improvement Animal Health Dairy Shed Eletricity ( Shed + Irrigation ) Vehicle + Fuel Repairs + Maintenance Feed Expenses Supplements (Grown/Purchased) Grazing Run Off Fertiliser + Regrassing Labour Wages 3 FTE Labour Adjustment Management TOTAL DIRECT COSTS

$2,135,250 $2,925 $9,284 $146,000 $2,281,250

per ha TOTAL $210 $48,300 $310 $71,300 $80 $18,400 $650 $149,500 $199 $45,770 $428 $98,440 $80 $1,600 $1,580 $1,150 $283

$18,400 $368,000 $363,400 $264,500 $65,090 $1,511,100

GROSS MARGIN per Ha (Before Interest) INTEREST COSTS Interest on Capital Stock Value: Return per ha Livestock Only (After Interest)

$9,918 per Ha

$6,570 per Ha $3,348 per Ha

7.50%

$113,325 $2,856

GROSS MARGIN SENSITIVITY PER HA

385 400 450 460 480

$5.50 786 1,047 1,920 2,095 2,444

EFFECT OF MILK PAYOUT ON PROFITABILITY PER HA Payout MS Change -15% Milk Solid $/kg $6 Gross Margin per ha $2,434 Farm Operating Exp % 96%

Production per Cow VS Milk Solids $/ kg $6.00 $6.50 $9.00 1,397 2,008 5,062 1,682 2,317 5,491 2,634 3,348 6,919 2,825 3,555 7,205 3,206 3,967 7,776

-10% $5.85 $2,863 81%

-5% $6.18 $3,181 71%

GM $6.50 $3,348

$9.50 5,673 6,126 7,633 7,935 8,538

5% $6.83 $3,516 61%

10% 15% $7.15 $7.48 $3,867 $4,448 51% 36%


MERINO GROSS MARGIN Ewe Flock Breeding Own Replacements

CAPITAL STOCK WINTERED NO. Breeding Ewes 2 th Ewes Hoggets Rams TOTALS Dollar Investment in Sheep per Stock Unit

1100 @ 165 @ 206 @ 13 @ 1483.9

TOTAL $150,700 $23,925 $20,625 $10,120 205370 $141.22

$137 $145 $100 $800

PRODUCTION PARAMETERS Ewe to Ram Ratio Ewe Replacement Rate (2th vs MA Ewes) % of Hoggets That Are Culled Ram Culling Lambing % Ewes

SU 1 1 0.85 1.1

100 15 % Wool Bale 190 kg/Bale 20 % 25 % 95 % (Survival to Sale) No. Dead Resulting fr Mortality % 4 % Ewes/2Th 51 17 kg Hgts 8

Death Rate (Ewes/Hoggets) Lamb Kill Carcass Weight PRODUCTIVITY Wool Clip (kg/Ewe) Wool Clip (kg/Hogget) Lambs Shorn Total Wool Weight Lamb Price/kg ($/kg Carcass Weight)

$

KG % SHORN TOTAL WEIGHT OF WOOL 4.2 96 5,100 3.1 96 614 0 0 5,714 kg Wool 6.50

INCOME (REVENUE PER HEAD NET OF FREIGHT AND LEVIES, WOOL NET OF SELLING CHARGE) Ewe and 2Th Lambs Sold 947 @ $110.50 $104,691 Hogget's Lambs 0 @ $85.00 $0 Cfa Ewes 114 @ $70.00 $8,008 Ewe Wool 20 m av 5100 @ $15.15 $77,272 Hogget Wool 16.5 m av 614 @ $26.00 $15,959 Wool (kg) Average 5,714 @ $16.32 $93,231 TOTAL INCOME EXPENDITURE Shearing Sheep Hoggets Lambs Total Shorn Wool Shed Expenses, Packs Animal Health /SU Drenching & Vaccinating Dipping/Foot Treatment Ram Purchase TOTAL DIRECT COSTS

1,214 @ 198 @ 0 @ 1,412

$450 per 100 $450 per 100 $400 per 100

$5,465 $891 $0

$76.00 per 100

$1,073

$93,231 $205,930

$7.85

$7,429 $11,416

3 @

$1,450

$4,586 $23,431 $182,500 $0.89 $125.50

INTEREST COSTS Interest on Capital Stock Value: Return per Stock Unit (After Interest)

$205,370 @

7.50%

GROSS MARGIN PER STOCK UNIT SENSITIVITY Lamb Price VS Lambing % Lambing Percentage $110 $140 $150

85 $120 $141 $148

95 $127 $151 $159

125 $151 $182 $192

$10.00 $94 $100 $117

$16.00 $117 $124 $140

$25.60 $155 $162 $178

LAMB PRICE VS WOOL PRICE Average Wool Price $/kg (net) Ave. Lamb Price $/Head (net)

Income Ratios Av $104,691 51% $110.50 Lmbs $8,008 4% $70 Ewe

1,454 @

TOTAL GROSS MARGIN (before interest) Gross Margin per Dollar Invested in Sheep Gross Margin per Stock Unit

Ave Lamb Price $/hd Net

TOTAL SU 1100 165 175 14 1454.23

$100 $110 $135

$15,403 $115

45%

$16.32 Wool


DEER GROSS MARGIN - VELVET PRODUCTION, RED DEER CAPITAL STOCK WINTERED DESIRED TOTAL FLOCK 400 NO. Spikers 65 @ Rsg 2 yr Stags 59 @ Rsg 3 yr Stags 57 @ M.A. Stags 219 @ TOTAL 400 Dollar Investment in Deer per Stock Unit

TOTAL $14,194 $25,345 $25,548 $394,839 $459,925 $428.00

$220 $427 $450 $1,800

SU 1.7 2.3 3.0 3.0

TOTAL SU 110 136.5 170 658 1,075

PRODUCTION PARAMETERS VALUE/KG Cull Percentage, on M.A. Stags 15 % Death Rate. 3 % Velvet Yields, Ranges and Prices are Extremely Variable. The Following Yield Assumptions have been made for this Gross Margin. Spiker 0.8 kg Spiker Grade $138 2 yr 2.6 kg Korean Grades $124 3 yr 3.3 kg Korean Grades $122 M.A. Stags 5 kg Korean Grades $118 Percent Second Cut Velvet 25 % (Third Cut is Built into the Percent Second Cut Rate) Days During Year When Supplementary Feeding Needed 100 days INCOME: (NET OF COMMISSIONS AND LEVIES) Velvet Price - Average $ 120 /kg all grades Velvet Yields Plus the % Second Cut, with No Second Cut from Spikers Spiker 63 @ 0.8 kg 2 yr Stags 58 @ 2.6 kg 3 yr Stags 55 @ 3.3 kg M.A. Stags 213 @ 5 kg Total Velvet Sold Average Weight of Velvet / Stag Cull Stags Sold 32 @ 120 kg TOTAL INCOME

50 kg 187 kg 227 kg 1330 kg 1794 kg 4.62 kg/stag 8.85 /kg CW

$6,909 $23,202 $27,714 $156,921

Income Ratios $214,747

86.37% Velvet

$33,895 $248,642

15.78% Meat

DEER GROSS MARGIN - VELVET PRODUCTION, RED DEER EXPENDITURE Weaner Stags 65 @ $190 Velveting by Accredited Farmer Velvet Assessment Costs - One Off Fee 1st Cut 388 @ $9.50 2nd Cut 97 @ $7.50 Animal Health 388 @ $16 /hd Supplements 60 Days/yr Feeding Barley 46 c/kg DM Baleage 30 c/kg DM Kale 25 c/kg DM TOTAL DIRECT COSTS

$12,258 $200.00 $3,686 $728 $6,111 kg DM/Head/Day 0 2 5

$10,725

$0 $0 $50,000

$50,000 $72,983

TOTAL GROSS MARGIN (Before Interest) Gross Margin per Dollar Invested in Deer Gross Margin per Stock Unit INTEREST COSTS Interest on Capital Stock Value: Return per Stock Unit (After Interest)

$67.92

$175,659 $0.38 $163.47

$459,925

@

GROSS MARGIN SENSITIVITY PER STOCK UNIT Velvet Prices VS Meat Value ($/kg). Value of Carcass - $/kg 4.00 8.85 9.25 Average Velvet Price $115 $138 $156 $157 $120 $147 $164 $165 $/kg $130 $163 $181 $182

8

% interest

$34,494 $131.37


RED DEER GROSS MARGIN SELLING HYBRID WEANER STAGS AND SURPLUS WEANER HINDS ** Pregnancy Tested in Fawn ( PTF) CAPITAL STOCK WINTERED NO. 6 Month Hinds av Lwght 50 25 18 Month Hinds av Lwght 95 24 M.A. Hinds av Lwght 115 165 Breeding Stags 5 TOTALS 218 Dollar Investment in Deer per Stock Unit

@ @ @ @

PRODUCTION PARAMETERS Stag Ratio Fawning - Survival to Sale Death Rate. Rising 2 year Hinds Entering Herd Each Year Days During Year When Supplementary Feeding Needed Surplus Weaner Hinds and Stags Sold on the Farm All Breeding Stock TB Tested Every Second Year INCOME: (NET OF COMMISSIONS AND LEVIES) Breeding Hinds Production Weaner Stags (55 kg LW) 80 55 @ Weaner Hinds (50 kg LW) 56 52 @ Works Hind (100 kg LW) 25 100 @ Works Stag (85 kg CW) 1 85 @ Velvet (4 kg/hd) TOTAL INCOME

5

4

TOTAL $3,713 $12,543.92 $90,131 $28,351 $134,739 $289.96

$150 $523 $546 $6,000

1:

$17,672 $10,838 $10,519 $752 $39,781 $2,268

$120.00 / kg

$42,049

EXPENDITURE Sire Stag 1 @ Animal Health 218 @ Annual Vet Inspect Velvet Removal 5 @ Freight Selling Stock to Works 26 @ TB Test (some areas, once/2yr) 218 @ Supplements 60 Days/yr Feeding Barley 46 c/kg DM Baleage 30 c/kg DM Kale 25 c/kg DM TOTAL DIRECT COSTS

$8,000 $7.50 $200.00 $9.50 $0.00 $4.00

$8,000 $1,639 $45 $0 $873.93 kg DM/head/day 0 $0 0 $0 3 $16,386

$16,386 $26,944

TOTAL GROSS MARGIN (BEFORE INTEREST) Gross Margin per Dollar Invested in Deer Gross Margin per Stock Unit INTEREST COSTS Interest on Capital Stock Value: Return per Stock Unit (After Interest)

$15,105 $0.11 $32.51

$134,739

$7.50

45 $2.80 $3.25 $4.50

% Interest

$10,105.41 $10.76

GROSS MARGIN SENSITIVITY Live Weight VS Store Price

Live Weight Store Price

VALUE PER KG LWGHT $3.00 Red $3.75 Hybrid $5.50 Red (PTF)** $6.00 Hybrid $4.75 Red (PTF)** $5.00 Hybrid ( PTF)**

40 85 % 3 % 15 % of MA Hinds 100

161 $4.00 /kg Lwght $3.75 /kg Lwght $4.25 /kg $8.85 /kg

@

SU TOTAL SU 1.5 37 2 48 2.2 363 3.5 16.5 465

$18 $22 $34

Live Weight Kg 55 $22 $27 $39

65 $27 $31 $43


SHEEP GROSS MARGIN

Crossbred Ewe Flock Breeding Own Replacements CAPITAL STOCK WINTERED NO. Breeding Ewes (MA 68kg lw) 1100 2 th Ewes Approx 62kg to Ram 275 Hoggets 344 Rams 14 TOTALS 1,733 Dollar Investment in Sheep per Stock Unit

@ @ @ @

TOTAL $154,000 $48,125 $42,969 $11,000 $256,094 $112.81

$140 $175 $125 $800

SU 1.35 1.3 1.2 1.1

PRODUCTION PARAMETERS Ewe to Ram Ratio Ewe Replacement Rate (2th vs MA Ewes) % of Hoggets That are Culled Ram Replacement % Lambing % Ewes Lambing % Hoggets Death Rate (Ewes/Hoggets) Lamb Kill Carcass Weight

100 25 % Wool Bale 190 kg/Bale 20 % 35 % 155 % (Survival to Sale) 95 % No. Dead Resulting fr Mortality % 4 % Ewes/2Th 55 18 kg Hgts 14

PRODUCTIVITY Wool Clip (kg/Ewe) KG/Hogget & % Shorn KG/lamb & % of Lambs Shorn Total Wool Weight Lamb Price/kg ($/kg Carcass Weight)

KG SHORN TOTAL WT OF WOOL 5 96 6,600 3 96 990 1.2 50 1,416 9,006 kg Wool 7.15

$

INCOME: (REVENUE PER HEAD OF FREIGHT AND LEVIES, WOOL NET OF SELLING CHARGES) Ewe and 2Th Lambs Sold 1702.3 @ $130.00 $221,293 Hogget's Lambs 314 @ $115.00 $36,053 Cfa Ewes 220 @ $85.00 $18,700 Wool (kg) 9005.7 @ $3.06 /kg $27,557 TOTAL INCOME EXPENDITURE Shearing Sheep Hoggets Lambs Total Shorn Wool Shed Expenses, Packs Animal Health /SUnit Cartage Wool - Bales Ram Purchase TOTAL DIRECT COSTS

1,320 330 1,180 2,830

@ @ @

$425 per 100 $425 per 100 $400 per 100

$5,610 $1,403 $4,719

$73.00 per 100

$2,066 Total

2,270

@

$7.25

$13,797 $16,458

47 5

@ @

$13.65 $850

$647 $4,091

INTEREST COSTS Interest on Capital Stock Value:

$268,609 $1.05 $118.32

$256,094 @

7.50%

GROSS MARGIN SENSITIVITY PER STOCK UNIT Lamb , Lambing % & Wool Prices Average Wool Price $/kg (net) $1.90 $3.00 $7.00 $100 $91 $96 $111 Ave. Lamb Price $/per $130 $114 $118 $134 Head (net) $180 $151 $156 $171

Head (net)

$303,602

$34,993

TOTAL GROSS MARGIN (BEFORE INTEREST) Gross Margin per Dollar Invested in Sheep Gross Margin per Stock Unit

Ave. Lamb Price $/per

TOTAL SU 1485 358 413 15 2,270

Lambing Percentage 120 155 $100 $73 $88 $130 $93 $115 $180 $128 $160

165 $92 $121 $168

$19,207 $110


GROSS MARGIN ANALYSIS SHEEP DAIRY Scenario: Milking flock of 900, on 60 Ha of partially irrigated land,the milking stock includes Hgts, 2ths and mixed age, the lambs are supplementary fed, usually range from 35 - 48 days to weaning, including provision for colostrum from the dam. Stocking rate for this scenario 15 per Ha, the milk contribution for the different age groups, are on a adjusted basis to allow for maturity. milking ewes for 200 days, supplements daily ration of between 0.5 -1.5kg/head / day. CAPITAL STOCK WINTERED Mixed Age Milking Ewes Lambing % 185% S/S Lamb Carcass Weights kg Replacements Total Milking Stock Farm 60Ha

Wool

750 CFA

2.25 Kg / Head 6 year olds 20% replacement rate 18.00 net schedule $6.50

150 900

TOTAL MILK PRODUCTION Milk Yield per Milking Stock, (Litre) per Annum

PER MILKING EWE 261

TOTAL FARM 234,900L

Milk solids @ INCOME

17.0% MILK

Lambs Wool Surplus Stock TOTAL INCOME PER EWE EXPENDITURE Operating Expenditure Average 1 kg / day Forage

LITRE MS / kg

Kg MS/ewe

46

$3.28 $19.29

886 886 157 3 14 1,059

797,040

125 45

112500 40500

110 14 16 13 63

99000 12255 14175 12060 57000 0 95000 442,490

$95 $1.20 $70

Feed costs** Concentrates 0.5-1.5kg/day

Artificially Reared Lamb Costs Irrigation $2.15 95mm Animal Health Shearing/Crutching Fertiliser,Lime,Regrass, Weed $950/ha Wages of Management Dairy Assistant plus Casual Contract TOTAL VARIABLE COSTS GROSS MARGINS Gross Margins

141,075 2,430 914 941,459

per Ewe Hectare

106 541

51%

$518.23 Stocking Rate

15

$7,773.43

Gross Margin Sensitivity per Ha, Price per Litre VS Increasing Production per Ewe. $ / Litre $2.00 $3.28 $3.85 $4.20 200 $489 $4,329 $6,039 $7,089 240 $1,689 $6,297 $8,349 $9,609 Litres / 260 $2,289 $7,281 $9,504 $10,869 Ewe/ Year 350 $4,989 $11,709 $14,702 $16,539 400 $6,489 $14,169 $17,589 $19,689

$498,969


PIG GROSS MARGIN - FARROWING - FINISHING CAPITAL STOCK Sows 400 Boars* 8 *(in Combination with Artificial Insemination) PRODUCTION PARAMETERS Weaners Sold per Sow per Year Sow Replacement Rate Boar Replacement Rate Meal Cost as a Percentage of Income Litters per Sow per Year Feed per Sow perYear (Tonnes) Mortality Sows Mortality Rate Growers - Finishers Prime Pig Meat Chopper Feed Used to Pigmeat Sold (FCR) INCOME Prime Sales 8924 Cull Stock 184 TOTAL INCOME

@ @

$650.00 $2,250.00

$278,000

72.2 kg. 140 kg.

$3,028,270 $51,408

$338.14 per Sow

180 5

1799

5 staff

Average Feed Price per Tonne $25.00 per sow $133.00 per sow $150.00 per sow $400.00 per sow $700.00 per sow $100.00 per sow $100.00 per sow $137.00 per sow

TOTAL DIRECT COSTS Total Gross Margin (Before Interest) Gross Margin per Sow

INTEREST COSTS: Interest on Capital Stock Value Return per Sow After Interest

$278,000

$117,000 $11,288

Tonnes

Total AI Costs Animal Health R&M Electricity Labour Vehicles Manure Management Admin, Insurance, Rates, Legal .

-10% $643,358

$3,079,678 $7,699.20

$650 each $2,150 each

$/Tonne $720 $855 $1,170 $900 $830 $790

Dry Sow Lact Sow Creep Weaner Grower Finisher

$5.50 $2,504 $2,394 $2,220 $2,110

Effect of Direct Costs Changes on Gross Margin $339 $280

9108

EXPENDITURE Replacement Breeding Stock (Delivered) Gilts Boars Purchased Feed - On Farm

Gross Margin per Sow Schedule Prices VS Feed Costs Finishing Schedule Prices $3.50 $4.70 $5.00 $650 -$718 $1,215 $1,698 $720 -$828 $1,105 $1,588 $830 -$1,001 $932 $1,415 $900 -$1,112 $821 $1,305

23 45% 50% 69% 2.30 6.07 5.00% 3.00% $4.70 kg. $2.00 kg. 0.00

$6,767.56

7.50%

349 196 18 329 630 904 2,427

$250,921 $167,848 $21,528 $296,408 $523,048 $714,294 Feed Costs $1,974,048 73% $813 $44,975 $53,200 $60,000 $160,000 $280,000 $40,000 $40,000 $54,800 $2,707,023 $372,655 $932

$5,373 $918

Direct Costs 88%

-5% $508,007

budget $372,655

5% $237,304

10% $101,953



GROSS MARGIN BARLEY

Crop Sowing Area

SY transformer 1.00 ha

INCOME Grain Harvest Forage Harvest

YIELD T/HA

Start Date End Date

14/09/2022 8/02/2023 PRICE PER TONNE PER HA $520.00 $4,940.00 $116.00 $208.80

9.5 1.8

OPERATION Cultivation - Heavy Cultivation Cultivation - Light Cultivation Sowing - Disc Seeder Fertiliser Application - Spreader Topdressing Spraying - Boomspray (Self Propelled) Three Applications Fertiliser Application - Spreader Topdressing Grain Harvest-Conventional Harvester Forage Harvest-Large Square Baler TOTAL INPUT Fertiliser Seed Herbicide Insecticide Irrigation Fungicide Growth Regulator TOTAL

RATE / HA

PRODUCT

Several Applications

COST PER HA $100.00 $40.00 $125.00 $30.00 $80.44 $19.31 $390.00 $160.00 $944.75

UNIT

COST PER UNIT

40 mm/ha

COST PER HA $483.00 $221.25 $122.21 $15.00 $2.20 $430.00 $103.01 $36.10 $1,410.57

TOTAL INCOME COST OF PRODUCTION GROSS MARGIN

$5,148.80 $2,355.32 $2,793.48

SUMMARY OF KEY OPERATIONAL PARAMETERS Operational $99.45 Inputs $148.48 Model $247.93

45.75%

YIELD VS PRICE SENSITIVITY

7.00 8.50 9.50 10.00 11.50

$350 $303 $828 $1,178 $1,353 $1,878

$450 $1,003 $1,678 $2,128 $2,353 $3,028

Price / T $520 $1,493 $2,273 $2,793 $3,053 $3,833

$650 $2,403 $3,378 $4,028 $4,353 $5,328

$750 $3,103 $4,228 $4,978 $5,353 $6,478


GROSS MARGIN ANALYSIS FOR CARROT SEED Crop Sowing Area

Carrot 1.00 ha

INCOME Grain Harvest Forage Harvest Grazing

Start Date End Date

28/01/2022 28/03/2023

YIELD 250.00 kg/Ha 0.00 t/ha 0.00 lwt kg/ha

PRICE $42 /kg $0.00 /t $0.00 /lwt kg

OPERATION Cultivation ( 5 Times) Sowing Spraying ( 12 Times ) Fertiliser Application Cutting Windrowing Grain Harvest TOTAL

PER HA $10,500.00 $0.00 $0.00 COST PER HA $386.00 $237.00 $313.00 $38.00 $138.00 $130.00 $390.00 $1,632.00

INPUT Insecticide Seed Herbicide Fertiliser Fungicide Adjuvant Irrigation Insecticide Growth Regulator TOTAL

PRODUCT

RATE/HA

Carrot Seed Several Applications Minimum 2 Applications Several Applications Uptake Spraying Oil Water Minimum 8 Apps Several Applications

3 kg/ha 3 kg/ha 1 L/ha 75 kg/ha 0.5 L/ha 1 L/ha 40 mm/ha 2 L/ha

COST PER UNIT COST PER HA $14.00 $103.53 $15.00 $45.00 $37.00 $232.00 $345.00 $2.30 $18.19 $272.00 $12.87 $32.25 $2.10 $767.00 $16.80 $85.53 $55.63 $108.70 Total $1,991.01

MISCELLANEOUS Seed Processing ($0.30/kg) Freight ($60/t) Beehives ($180/hive)

COST PER HA $60.00 $12.00 $1,440.00

TOTAL INCOME COST OF PRODUCTION GROSS MARGIN

$10,500.00 $5,135.01 $5,364.99

SUMMARY OF KEY OPERATIONAL PARAMETERS Operational Inputs Model Cost of Production

15.54% 18.96% 48.90%

YIELD VERSUS PRICE SENSITIVITY

yield kg/Ha

100.00 150.00 250.00 300.00 350.00

$25 -$2,635 -$1,385 $1,115 $2,365 $3,615

Price / kg $35 $42 -$1,635 -$935 $115 $1,165 $3,615 $5,365 $5,365 $7,465 $7,115 $9,565

$55 $365 $3,115 $8,615 $11,365 $14,115

$60 $865 $3,865 $9,865 $12,865 $15,865


GROSS MARGIN ANALYSIS FOR FIELD PEAS Crop Sowing Area

Canty 14 Pea 1.00 ha

INCOME Grain Harvest Forage Harvest Grazing

Start Date End Date

YIELD PRICE 3.00 T/Ha 1.50 T/Ha 0.00 lwt kg/ha $0.00 /lwt kg

$978 /T $233 /T

11/09/2022 13/02/2023 PER HA $2,934 $349.50 $0.00

OPERATION Cultivation Sowing Spraying Grain Harvest Forage Harvest TOTAL

COST PER HA $240.00 $125.00 $75.00 $390.00 $160.00 $990.00

INPUT Seed Herbicide Herbicide Irrigation Fungicide Fungicide Insecticide TOTAL

COST PER HA $487.50 $24.84 $46.11 $198.00 $24.47 $19.28 $14.64 $814.84

MISCELLANEOUS Freight ($64/t)

COST PER HA $180.00

TOTAL INCOME COST OF PRODUCTION GROSS MARGIN

$3,283.50 $1,984.84 $1,298.66


GROSS MARGIN ANALYSIS FOR MAIZE Crop Sowing Area

P0021 Maize 1.00 ha

INCOME Grain Harvest Forage Harvest Grazing

YIELD 12.50 t/Ha 0.00 t/ha 0.00 lwt kg/ha

Start Date End Date PRICE $590 /t $0.00 /t $0.00 /lwt kg

5/10/2022 2/05/2023 PER HA $7,375.00 $0.00 $0.00

OPERATION Cultivation Spraying Sowing Spraying Fertiliser Application Grain Harvest TOTAL

COST PER HA $140.00 $25.00 $230.00 $25.00 $18.00 $390.00 $828.00

INPUT Herbicide Insecticide Fertiliser Seed Herbicide Fertiliser TOTAL

COST PER HA $120.87 $16.58 $373.00 $658.00 $37.92 $337.50 $1,543.87

MISCELLANEOUS Drying ($40/t) Freight ($20/t) TOTAL INCOME COST OF PRODUCTION GROSS MARGIN

$500.00 $250.00 $7,375.00 $3,121.87 $4,253.13


GROSS MARGIN ANALYSIS FOR OIL-SEED RAPE Crop Vistive Oil Seed rape Sowing Area INCOME Grain Harvest Forage Harvest Grazing OPERATION Spraying Cultivation Sowing Fertiliser Application Grain Harvest TOTAL INPUT Herbicide Seed Seed Treatment Molluscicide Fertiliser Fertiliser Fertiliser Fungicide Insecticide Adjuvant TOTAL TOTAL INCOME COST OF PRODUCTION GROSS MARGIN

1.00 ha YIELD 4.00 t/Ha 0.00 t/Ha 0.00 lwt kg/ha

Six Applications

Start Date End Date

13/03/2022 20/02/2023

PRICE $/T $700.00 $0.00 $0.00 /lwt kg

PER HA $2,800.00 $0.00 $0.00 COST PER HA $225.00 $100.00 $130.00 $90.00 $390.00 $935.00 COST PER HA $398.54 $72.00 $0.00 $45.08 $323.00 $329.12 $154.12 $112.67 $26.04 $17.80 $1,478.37 $2,800.00 $2,413.37 $386.63


GROSS MARGIN ANALYSIS FOR PERENNIAL RYEGRASS SEED Crop Grasslands Nui perennial Sowing Area 1.00 ha INCOME Grain Harvest Forage Harvest Grazing

Start Date End Date YIELD 2.00 t/Ha 3.60 t/Ha 2,400.00DM kg/ha

PRICE $1,900 /t $67 /t $0.25 /kg

8/03/2022 4/02/2023 PER HA $3,800.00 $241.20 $600.00

OPERATION Cultivation Sowing Spraying Fertiliser Application Cutting Grain Harvest Forage Harvest TOTAL

COST PER HA $80.00 $125.00 $150.00 $140.00 $38.00 $390.00 $160.00 $1,083.00

INPUT Seed Adjuvant Herbicide Fertiliser Irrigation Fungicide Growth Regulator TOTAL

COST PER HA $96.00 $4.51 $226.69 $743.69 $528.00 $168.86 $161.96 $1,929.71

MISCELLANEOUS Seed Processing ($0.30/kg) Freight ($64/t)

COST PER HA $660.00 $141.00

TOTAL INCOME COST OF PRODUCTION GROSS MARGIN

$4,641.20 $3,813.71 $827.49


GROSS MARGIN ANALYSIS FOR VINING PEAS Crop Sowing Area

Sherwood Pea 1.00 ha

INCOME Grain Harvest Forage Harvest Grazing

YIELD 1.0 t/ha 3.0 t/ha 0.00 lwt kg/ha

Start Date End Date

14/07/2022 30/11/2023

PRICE PER HA $2,100 /t $125 /t $0.00 /lwt kg

$2,100.00 $375.00 $0.00

OPERATION Cultivation Sowing Spraying Grain Harvest (Included in Contract Price) Raking Forage Harvest (Large Square ) TOTAL

COST PER HA $140.00 $130.00 $50.00 $0.00 $35.00 $160.00 $515.00

INPUT Seed Fertiliser Herbicide

COST PER HA $640.00 $9.50 $62.00

Irrigation TOTAL

$344.00 $1,055.50

TOTAL INCOME COST OF PRODUCTION GROSS MARGIN

$2,475.00 $1,570.50 $904.50


GROSS MARGIN ANALYSIS FOR WHEAT Crop Sowing Area

Starfire (KWW46) Start Date 1.00 ha End Date

INCOME Grain Harvest Forage Harvest Grazing

1/03/2022 10/02/2023

YIELD

PRICE

11.5 t/ha 0.0 t/ha 0.00 lwt kg/ha

OPERATION Cultivation Spraying Sowing Fertiliser Grain Harvest TOTAL

$565 /t $0 /t $0.00 /lwt kg

PER HA $6,497.50 $0.00 $0.00 COST PER HA $200.00 $175.00 $95.00 $54.00 $390.00 $914.00

Cultivations Several Sprayings Three Applications

INPUT Adjuvant Herbicide Seed Insecticide Fertiliser Growth Regulator Fungicide Irrigation TOTAL

COST PER HA $4.51 $221.11 $178.00 $41.65 $744.00 $28.59 $281.90 $451.00 $1,950.76

MISCELLANEOUS Storage ( $18/T) Freight ( $25/T)

$207.00 $287.50

TOTAL INCOME COST OF PRODUCTION GROSS MARGIN

$6,497.50 $2,864.76 $3,632.74

SUMMARY OF KEY OPERATIONAL PARAMETS Operational Inputs Model

$79.48 $212.63 $249.11

14.07% 37.63% 44.09%

Price / T $565 $1,655 $2,785 $3,633 $3,915 $4,198

$650 $2,335 $3,635 $4,610 $4,935 $5,260

YIELD VERSUS PRICE SENSITIVITY

Yield /Ha

8.00 10.00 11.50 12.00 12.50

$350 -$65 $635 $1,160 $1,335 $1,510

$450 $735 $1,635 $2,310 $2,535 $2,760

$750 $3,135 $4,635 $5,760 $6,135 $6,510


GROSS MARGIN ANALYSIS FOR WHITE CLOVER SEED Crop Grasslands Bounty White Clover Sowing Area 1.00 ha INCOME Grain Harvest Forage Harvest Grazing

YIELD

Start Date End Date

20/02/2022 10/02/2023

$5,400 /t $0 /t $0.00 /lwt kg

PER HA $3,780.00 $0.00 $0.00

PRICE $/T 0.70t/ha 0.00 0.00 lwt kg/ha

OPERATION Cultivation Sowing Spraying Grain Harvest TOTAL

COST PER HA $80.00 $125.00 $200.00 $390.00 $795.00

INPUT Seed Adjuvant Herbicides Adjuvant Irrigation Insecticide TOTAL

COST PER HA $45.00 $4.51 $561.01 $15.77 $330.00 $14.64 $970.93

MISCELLANEOUS Beehives Seed Processing ($0.38/kg) Freight ($60/t)

COST PER HA $200.00 $266.00 $42.00

TOTAL INCOME COST OF PRODUCTION GROSS MARGIN

$3,780.00 $2,273.93 $1,506.07


GROSS MARGIN ANALYSIS FOR FODDER BEET Crop : SF Brigadier Sowing Area INCOME Grain Harvest Forage Harvest Grazing

Start Date End Date

1.00 ha YIELD 0.00 t/Ha 19.00t/ha 0 lwt kg/ha

PRICE $260.00t/ha $/lwt kg

11/10/2022 1/06/2023 PER HA $0.00 $4,940.00 $0.00

OPERATIONS Spraying Cultivation-Plough Cultivation-Heavy Roll Fertiliser Application Cultivation-Disc Chain Harrows Cultivation-Grubber Sowing-Precision Seeder Cultivation-Heavy Roll Spraying Forage Harvester TOTAL

COST PER HA $25.00 $120.00 $50.00 $54.00 $120.00 $75.00 $230.00 $50.00 $50.00 $120.00 $894.00

INPUTS Adjuvant Herbicide Fertiliser Seed Herbicide Irrigation TOTAL

COST PER HA $4.51 $48.80 $1,659.00 $334.00 $313.00 $66.00 $2,425.31

TOTAL INCOME COST OF PRODUCTION GROSS MARGIN

$4,940.00 $3,319.31 $1,620.69


GROSS MARGIN ANALYSIS FOR KALE Crop: Sovereign Kale Sowing Area

Start Date End Date

1.00 ha

INCOME Grain Harvest Forage Harvest Grazing

YIELD 0.00 t/Ha 12.00 t/Ha 0.00 lwt kg/ha

PRICE $0 /ha $0.25 /DMkg $0.00/lwt kg

2/12/2022 26/06/2023 PER HA $0.00 $3,000.00 $0.00

OPERATIONS Cultivation - Disc Chain Harrows Sowing - Conventional Seeder Cultivation - Disc Chain Harrows Fertiliser Application Spraying Fertiliser Application Forage Harvest - Forage Harvester TOTAL

COST PER HA $120.00 $95.00 $120.00 $18.00 $30.00 $18.00 $120.00 $521.00

INPUTS Seed Fertiliser Herbicide Insecticide TOTAL

COST PER HA $99.00 $913.00 $38.00 $25.00 $1,075.00

TOTAL INCOME COST OF PRODUCTION GROSS MARGIN

$3,000.00 $1,596.00 $1,404.00



GROSS MARGIN ANALYSIS FOR AVOCADO ORCHARD NZAGA MODEL - All production and income are on a weighted Average basis - 2023 Area

1 Ha

YIELD Production per Ha Tray Equivalent

1 Canopy Ha Model 1,818 Trays per Ha VOLUME

10000 kg 5.50 kg

1000 636 91 91 1818

Trays per Ha Income per Tray INCOME FOB NZD

TOTAL

FOB PER TRAY $23.00 Export $18.00 NZ Market $3.00 Processing 0 Reject

$23,000.23 $11,454.66 $272.73 $34,727.62

$19.10 $34,728

ADMINSITRATION

TOTAL LEVIES

2300 500 250 1718 350 352 100 5470

PER CANOPY 2300 500 250 1718 350 352 100 5570

OPERATING EXPENSES Weed Control Pest Montoring & Disease Spraying Fertiliser incl Application Soil & Leaf Testing Tree & Shelter Maintenance Mowing Mulching Packing & Packaging General Expenses Freight - Logistics Bee Hives Wages of Management TOTAL OPERATIONAL EXPENSES TOTAL DIRECT EXPENSES

600 3600 4200 50 2600 600 830 8182 300 364 600 1000 22926 28396

600 3600 4200 50 2600 600 830 8182 300 364 600 1000 22926 28496

3,636 6,364

3636 6364

10% Exporter Commission $0.50 Marketing Costs $0.25 Export Pool 15% NZ Market Commission $0.55 NZA Export Levies 3% NZA NZ Market Levies Compliance Costs

$4.50 /TE $0.20 /TE

HARVESTING Owner Picking Contract Picking

$2.00 /TE $3.50 /TE

GROSS MARGIN NZD CANOPY HA GROSS MARGIN NZD CANOPY HA

OWNER PICKING CONTRACT PICKING

AVOCADO ORCHARD SUMMARY Orchard Gate Return ( OGR) Gross Profits OGR per Tray Orchard Operating Costs OGR per Tray Orchard Marketing Costs OGR per Tray

$2,595.63 -$132

$29,158 $16.04 17355 $9.55 5570 $3.06

SENSITIVITY GROSS MARGINS PER CANOPY HA (SELF HARVEST)

Trays per Canopy Ha

1,200 1,600 1,818 2,000 2,500

$8.00 -9744 -8160 -7297 -6576 -4596

Orchard Gate Return per Tray $10.00 $19 -8560 -3232 -6580 530 -5501 2580 -4600 4292 -2125 8995

$20 -2640 1320 3478 5280 10230

$24 -272 4480 7070 9232 15172

55% 35% 5% 5%


CHERRIES ORCHARD GROSS MARGIN MODEL 2022 All production and income are on a weighted Average basis Area YIELD Kgs Produced

1 Ha CANOPY HA

INCOME TOTAL

PER HA

135 average Canopy Ha's model 1 7,300

$16.83 NZD/kg

$122,859

LABOUR Management Pruning Thinning Harvesting & Labour TOTAL

$122,859 PER CANOPY 9607.00 2339.00 365.00 20384.00 32695.00

ADMINISTRATION Legal/H&S/Accounting Rates & Insc Other, IT Levies & Compliance TOTAL

1378.00 1486.00 1854.00 1706.00 $6,424.00

OPERATING EXPENSES Weed & Pest Control Fertiliser incl Application Repairs & Maintenance Electricity Vehicle & Fuel Pollination Sundry Expenses TOTAL OPERATIONAL EXPENSES

3545.00 2268.00 1500.00 1039.00 2277.00 1029.00 756.00 $12,414.00

POST-HARVEST COSTS Packing Packaging Coolsrore Freight TOTAL

$22,752.00 $11,856.00 $0.00 $13,030.00 $47,638.00

TOTAL DIRECT EXPENSES GROSS MARGIN

$99,171.00 $23,688.00

SENSITIVITY ANALYSIS GROSS MARGINS PER CANOPY HA Yield vs $ / Canopy Ha $ / Canopy Ha $10.00 /kg $12.00 /kg $16.83 /kg $18.00 /kg 2,700 ($72,171) ($66,771) ($53,730) ($50,571) Yield 5,000 ($49,171) ($39,171) ($15,021) ($9,171) Kg per Canopy H 7,300 ($26,171) ($11,571) $23,688 $32,229 $71,829 9,500 ($4,171) $14,829 $60,714 15,100 $51,829 $82,029 $154,962 $172,629

$20.00 /kg ($45,171) $829 $46,829 $90,829 $202,829


GROSS MARGIN ANALYSIS FOR HOPS ORCHARD 2023- All production and income are on a weighted Average basis Area

1 Ha

100 Canopy Ha model

YIELD CANOPY HA Average Yield Total Production Model Percentage of Crop Sold

1 1,591

$26.80 NZD/kg 159,100

80%

Balance of aged stock unsold , pelletised and usually sold as a down stream product of little value. INCOME TOTAL

PER HA

$34,111 $34,111

LABOUR Management Incl Staff Expenses Additional Seasonal Harvesting & Kiln TOTAL

147,000 87,800 404,000

ADMINISTRATION Legal/H&S/Accounting Rates & Insc IT Services Levies incl PVR Consultancy TOTAL

91,004 97,000 10,000 150,000 6,500

OPERATING EXPENSES Weed & Pest Control Fertiliser incl Application Pest Montoring Repairs & Maintenance Mowing Training, Stringing, Pegging Electricity Fuel & Vehicles Freight Supplies, Incl Plant Replacement TOTAL

24,000 250,000 49,800 55,000 79,968 246,141 52,479 94,962 9,996 129,988

PER CANOPY 1470 878 4040 $6,388

19%

910 970 100 1500 65 $3,545

10%

240 2500 498 550 800 2461 525 950 100 1300 $9,923

29%

TOTAL DIRECT EXPENSES GROSS MARGIN NZD CANOPY HA

$19,856 $14,255

SENSITIVITY ANALYSIS GROSS MARGINS PER CANOPY HA Yield vs $ / Canopy Ha

Yield Kg per Canopy Ha

800 1,250 1,591 2,250 2,450

$18.35 /kg ($8,112) ($1,506) $3,500 $13,174 $16,110

$22.50 /kg ($5,456) $2,644 $8,782 $20,644 $24,244

$ / Canopy Ha $26.80 /kg ($2,704) $6,944 $14,255 $28,384 $32,672

$38.70 /kg $4,912 $18,844 $29,401 $49,804 $55,996

$45.00 /kg $8,944 $25,144 $37,420 $61,144 $68,344


GROSS MARGIN ANALYSIS FOR ONIONS Season: 2023 INCOME Onions Export Local

TONNES/HA % GRADE 40.0 37.6 94% 2.4 6% Weighted Average 1.00

TOTAL INCOME

VARIABLE COSTS Field Operations Seed Cultivation Planting Spraying Sprayer Tractor Size Fertiliser Pre Plant (Base) Planting Post Emergence (Side) Post Emergence (Side) Lime Fertiliser Transportation Fertiliser Application TOTAL Agri-chemical 1 Fungicide Insecticide Herbicide Irrigation Harvesting Harvester + Tractor Tractor Size Bin Pick Up (Forklift/Tractor) Labour Transporting Bins to the Packing Shed

POST HARVEST OPERATIONS Grading Packaging - Export Packaging - Local Freight Market (FOB) Market (local) Commission Levy

NO. DESCRIPTION

275 HP (Tractor Size) 225 HP (Tractor Size) 24 Passes 160 HP

$/TONNE

$/HA

$560 $450 $553

$21,056 $1,080 $22,136 /HA $11.07 /bag

RATE UNITS

$/UNIT UNITS

$/HA

2.50 t/ha 5.00 hr/ha 2.50 hr/ha 0.30 hr/ha

$180.00 /t $123 /hr $101 /hr $76 /hr

$450 $615 $253 $547

1,750 kg/ha kg/ha 990 kg/ha kg/ha 3,000 kg/ha 5.74 tonne 2.00 hr/ha

2 Passes

$660 /tonne /tonne $713 /tonne /tonne $45 /tonne $12 /tonne $58 /hr

$1,155 $0 $706 $0 $135 $69 $232 $2,297

$87 /pass

$857 $165 $804 $261

2.00 hr/ha

$120 /hr

$240

2.00 hr/ha 2.00 hr/ha

$35.00 /hr $25.00 /hr

$70 $300

$19.80 /bin

$968

$75.00 /tonne $92.00 /tonne $1.00 / bag $10.00 $32.40 /tonne $1.23 /bag

$3,000 $3,459 $240

3 Passes 1 Tractor 160 HP (Tractor size) 6 staff 10% Loss Harvested to Market

49 900 kg bins

10.00 kg bags

20 kg bags 10.0% on Local Product Sales 0.45% Local

37.6 tonnes 120 bags/ha 0.35% Export

$1,826

$1,218 $148 $108 $79

TOTAL VARIABLE COSTS TOTAL VARIABLE COSTS

$16,078 /ha $402 /t

GROSS MARGIN SENSITIVITY ANALYSIS Effect of Yield and Price on Gross Margin / ha Yield (t) $460 30.0 -$142 35.0 $977 40.0 $2,096 45.0 $3,216 50.0 $4,335 local price $350

$6,058 /ha $151 /t

$510 $1,343 $2,710 $4,077 $5,444 $6,811 $400

Percentage changes in operational costs on the Gross Margin -10% $7,666 1

$560 $2,829 $4,443 $6,058 $7,673 $9,287 $450

-5% $6,862

GM $6,058

$610 $4,315 $6,177 $8,039 $9,901 $11,763 $500

5% $5,254

$660 $5,800 $7,910 $10,020 $12,129 $14,239 $550

Sensitivity Analysis Change in Price ($) $50 Change in Yield (t) 5.0

10% $4,450

The detail is not shown here, however the cost is based on a user defined spray programme and current chemical prices.


GROSS MARGIN ANALAYSIS FOR POATOES Weighted Average 202-23

Table

INCOME Gross Yield Paid Yield

$/HA 70% Premium Unwashed 18% 2nd Grade 12% Damaged

TOTAL INCOME Seed

60.0 t/ha 42.0 t/ha 10.8 t/ha 7.2 t/ha

$625 /t $285 /t $0 /t $489 /t

4.00 t/ha

$1,100 /t

$26,250 $3,078

$29,328 $4,400

FERTILISER $1,971 SPRAYS Weeds Pests Diseases

$430 $994 $1,324

OPERATIONAL Irrigation Loader Seed Storage, Seed Cutting & Treatment Seed Cartage Fertiliser Cartage Spreading Planting Spraying

$550 $89 $459 $560 $160 $31 $13 $313 $576

CONTRACT HARVEST / CARTAGE Harvesting Cartage

$2,580 $1,500

CONTRACT Subsoil Light Cultivation De-Stoning Fert Spreading Planting Spraying

$438 $262 $514 $198 $287 $576

OTHER COSTS Levies, Certification

Compliance

$271

TOTAL VARIABLE COSTS GROSS MARGIN

$18,500 $10,828

Fixed overheads could be up to $2,000 per ha, but this analysis references the variable costs 60% of potato crops are grown on leased land, due to crop rotation requirements. EFFECT OF YIELD & PRICE

Yield -10% Base 10%

54.0 t/ha 60.0 t/ha 66.0 t/ha

-10% $440 /t $/ha 5,256 7,895 10,535

Price Base $489 /t $/ha 7,895 10,828 13,761

10% $538 /t $/ha 10,535 13,761 16,987


GROSS MARGIN ANALAYSIS FOR POATOES Weighted Average 2022-23

Processing

INCOME Gross Yield Paid Yield

$/ha 95% Premium 0% 2nd Grade 5% Damaged

TOTAL INCOME Seed

70.0 t/ha 66.5 t/ha 0.0 t/ha 3.5 t/ha

$495 /t $0 /t $0 /t $470 /t

4.50 t/ha

$900 /t

$32,918 $0

$32,918 4,050

FERTILISER $2,965 /ha SPRAYS Weeds Pests Diseases

$430 $967 $330

OPERATIONS Irrigation Seed Cool Storage Seed Cutting & Treatment Seed Cartage Fertiliser Cartage Spreading Planting Spraying

$880 $579 $560 $180 $31 $198 $313 $576

CONTRACT HARVEST / CARTAGE Harvesting incl. Cartage CONTRACT Subsoil Light Cultivation Fertiliser Spreading De-stoning Fert Spreading Planting Spraying OTHER COSTS Levies, Certification

$3,010 $1,750

Contract Wages

$438 $262 $31 $514 $198 $287 $576 Compliance

$405

TOTAL VARIABLE COSTS GROSS MARGIN

$19,530 $13,388

Fixed overheads could be up to $2,000 per ha, but this analysis references the variable costs 60% of potato crops are grown on leased land, due to crop rotation requirements. EFFECT OF YIELD & PRICE

Yield -10% Base 10%

63.0 t/ha 70.0 t/ha 77.0 t/ha

Price -10% $423 /t $/ha 7,133 10,096 13,058

Base $470 /t $/ha 10,096 13,388 16,679

10% $517 /t $/ha 13,058 16,679 20,300


GROSS MARGIN ANALAYSIS FOR POATOES Weighted Average 2022-23

Seed

INCOME Gross Yield Paid Yield

TOTAL INCOME Seed

$/HA 98% Ungraded 0% 2nd Grade 2% Damaged

Annualised Cost of Seed

32.0 t/ha 31.4 t/ha 0.0 t/ha 0.6 t/ha

$900 /t $0 /t $0 /t $882 /t

6.00 t/ha

$1,200 /t

$28,224

$28,224 $7,200

FERTILISER $1,681 SPRAYS Weeds

$293

Pests

$898

Diseases

$149

Operations Irrigation Grading Seed Cartage Fertiliser Cartage Planting Spraying

$440 $1,882 $240 $30 $313 $384

CONTRACT HARVEST / CARTAGE Harvesting incl. Cartage Contract Roguing Light Cultivation Fertiliser Spreading Spraying OTHER COSTS Levies, Certification

Contract Wages

$1,376 $800

$104 $935 $198 $576 Compliance

$510

TOTAL VARIABLE COSTS GROSS MARGIN

$18,010 $10,214

Fixed overheads could be up to $2,000 per ha, but this analysis references the variable costs 70% of potato crops are grown on leased land, due to crop rotation requirements. EFFECT OF YIELD & PRICE

Yield -10% Base 10%

28.8 t/ha 32.0 t/ha 35.2 t/ha

-10% $794 /t $/ha 4,851 7,392 9,932

Price Base $882 /t $/ha 7,392 10,214 13,036

10% $970 /t $/ha 9,932 13,036 16,141


GROSS MARGIN ANALYSIS FOR KIWIFRUIT ORCHARD 2022 Kiwi BOP

Variety: Hayward convential

YIELD Canopy per Ha Trays

Area: 1 Ha

1 11,921

INCOME TOTAL

$8.10 per Tray PER CAN HA

LABOUR Unpaid FTE Pruning Winter Canopy & Crop Management Male Pruning Summer & Thinning TOTAL LABOUR

$96,560 $96,560

PER HA

PER CANOPY 0 9300

$9,300

3000 10700 $23,000

$3,000 $10,700 $23,000

6148 2120 265 371 1325 3710 1166 8214 3000

$5,800 $2,120 $265 $371 $1,325 $3,710 $1,166 $8,214 $3,000

TOTAL OPERATIONAL EXPENSES TOTAL DIRECT EXPENSES

$26,319 $49,319

$26,319 $49,319

GROSS MARGIN GROSS MARGIN

$47,241 $3.96

$47,241

WOM

EXPENSES Weed & Pest Control Fertiliser incl Application Pest Montoring Repairs & Maintenance Soil/Leaf Sampling Pollination Mowing / Mulching/Trimming Harvesting Management

$/ha $/ Tray

SENSITIVITY ANALYSIS GROSS MARGINS PER CANOPY HA Yield vs $ / Tray

Yield Trays per Canopy Ha

8,000 11,921 12,000 14,000

$4.00 ($17,319) ($1,635) ($1,319) $6,681

$ / Canopy Ha $6.76 $8.00 $4,761 $14,681 $31,267 $46,049 $31,801 $46,681 $45,321 $62,681

$10.00 $30,681 $69,891 $70,681 $90,681


GROSS MARGIN ANALYSIS FOR KIWIFRUIT ORCHARD 2022 Kiwi BOP YIELD

Variety: SunGold CANOPY PER HA Trays

INCOME TOTAL

1 15,309

PER CAN HA

LABOUR Unpaid FTE Pruning Winter Canopy & Crop Management Male Pruning Summer & Thinning TOTAL LABOUR

1 Ha

Area

$11.50 per Tray

$176,054 $176,054 PER HA

PER CANOPY 0 10000

$10,000

3000 25250 $38,250

$3,000 $25,250 $38,250

EXPENSES Weed & Pest Control Fertiliser incl Application Pest Montoring Repairs & Maintenance Soil/Leaf Sampling Pollination Mowing / Mulching/Trimming Harvesting Management TOTAL OPERATIONAL EXPENSES

7208 3816 265 371 1325 3710 1166 10548 3000 $31,409

$7,208 $3,816 $265 $371 $1,325 $3,710 $1,166 $10,548 $3,000 $31,409

TOTAL DIRECT EXPENSES GROSS MARGIN $/ha GROSS MARGIN $/ Tray

$69,659 $106,395 $6.95

$69,659 $106,395

$8.31 $30,061 $57,559 $63,301 $71,611

$10.50 $56,341 $91,086 $98,341 $108,841

SENSITIVITY ANALYSIS GROSS MARGINS PER CANOPY HA Yield vs $ / Canopy Ha

Yield Trays per Canopy Ha

12,000 15,309 16,000 17,000

$4.50 ($15,659) ($769) $2,341 $6,841

$ / Canopy Ha $6.31 $6,061 $26,941 $31,301 $37,611


GROSS MARGIN ANALYSIS FOR VINE YARD MODEL Marlborough Sauvignon Blanc

Area:

YIELD Vines per Ha Row Metres per Ha Tonnes Yield Brix level INCOME TOTAL

PER TONNE

1 Ha

2126 3846 17 87.70% 20 $2,350 $39,950

LABOUR Vine Yard Management Hand Harvesting Pruning & Tying Canopy & Crop Management Other incl ACC, Shareholders Employees TOTAL

6.6 per vine

12.1 PER VINE PER HA

PER VINE 912 140 3160 1820 1325 $7,357

0.43 0.07 1.49 0.86 0.62 $3.46

VINEYARD EXPENSES Weed & Pest Control Fertiliser incl Lime Electricity + Irrigation Repairs & Maintenance General Vehicle Fuel Frost Protection Machine Harvesting TOTAL

1320 495 250 1150 167 110 320 95 850 $4,757

0.62 0.23 0.12 0.54 0.08 0.05 0.15 0.04 0.40 $2.24

ADMINISTRATION OVERHEADS Compliance & Levies Rates & Insurance Acountancy,Legal & General TOTAL

$340 $582 $285 $1,207

$0.16 $0.27 $0.13 $0.57

TOTAL DIRECT EXPENSES

$12,114

$5.70

GROSS MARGIN GROSS MARGIN

$27,836 $1,637

$13.09

$2,500 /t $386 $12,886 $30,386 $37,886

$4,500 /t $10,386 $32,886 $64,386 $77,886

$/ha $/ T

SENSITIVITY ANALYSIS YIELD VERSUS $/TONNE

Yield

5.0 t/ha 10.0 t/ha 17.0 t/ha 20.0 t/ha

$1,900 /t ($2,614) $6,886 $20,186 $25,886

$ / Tonne $2,350 /t ($364) $11,386 $27,836 $34,886


MARLBOROUGH VINEYARD MODEL Data tables from the New Zealand Winegrowers Inc. and the Ministry for Primary Industries Marlborough Vineyard Monitoring Report . EFFECTIVE

YIELD

TOTAL

AREA

PER HA

PRODUCTION

GROSS YIELD

(%) (HA) (TONNES) (TONNES) 1 6.6 Sauvignon Blanc 24.0 398 88% 7.4 Pinot Noir - Table 3.0 22 5% 1 3.2 Pinot Gris 1 .5 20 4% 8.8 Chardonnay - Table 1 .5 13 3% Total/Average 30.0 15.1 454 'Pinot Noir - Table' excludes Pinot Noir grapes used to produce sparkling and rosé wines. 'Chardonnay - Table' excludes Chardonnay used to produce sparkling wines. Grapes are harvested in the autumn, so the 2022 year refers to fruit harvested in autumn 2022. MARLBOROUGH VINEYARD MODEL PROFITABILITY REVENUE VINEYARD $1 ,073,750 Revenue from grapes EXPENSES Vineyard working expenses.

CANOPY HA $35,790

$439,950

$633,800 CASH OPERATING SURPLUS (EBIT**) **E arnings before interest, depreciation & Taxation and land ownership

GRAPE PRICE BRIX ( O) 20.4 22.2 21 .5 21 .9

REVENUE

REVENUE ($) ($/TONNE) $2,300 $91 6,320 $3,430 $76,1 50 $2,265 $44,850 $2,760 $36,430 $2,365 $1,073,750

TONNE 2,367

VINE $1 6.73

RATIOS

$1 4,665

970

$6.85

40.97%

$21,125

1,397

$9.87

59.03%

$/ha $38,1 80 $25,383 $29,900 $24,287 $35,792


GROSS MARGIN ANALYSIS FOR PIPFRUIT MODEL Hawkes Bay

Orchard

70 Ha

MARKETABLE INCOME Orchard Production Export Local Processing

AREA

Braeburn Cripps Pink/Pink LadyTM EnvyTM Fuji Granny Smith JazzTM Pacific QueenTM Pacific RoseTM Royal Gala Other Apples Other Income

4.20 4.90 5.60 7.00 2.10 3.50 7.70 1.40 21.70 11.90

TOTALS

70.00

YIELD (TCE) % GRADE 3,389 77.00% 2,609 169 5.00% 610 18.00% Weighted Average TCE 73.00 71.00 61.00 57.00 74.00 52.00 52.00 62.00 58.00 50.00

3389

Average TCE $6,660,548

$/Kg

$/ha

$35.00 $6.02 $1.38 $28.1 $302,153 $446,649 $650,658 $744,318 $201,625 $340,685 $759,393 $99,083 $2,353,566 $723,017 $39,401

$95,151 per Ha

3389 ORCHARD WORKING EXPENSES Wed & Pest control Pollination Fertiliser & Lime Electricity Vehicles Fuel Repairs & Maintenance General

$372,277 $8,968 $21,214 $26,388 $65,280 $57,432 $152,636 $67,349

$5,318 $128 $303 $377 $933 $820 $2,181 $962

HARVESTING Hand Harvesting Prunning Thinning Wages Permanent

$752,222 $240,544 $409,165 $413,036

Employment Levies

$19,200

$10,746 $3,436 $5,845 $5,901 $274

$1,128,217 $1,022,107 $11,054 $72,958 $23,456

$16,117 $14,602 $158 $1,042 $335

$268,957 $44,981 $26,787 $21,368 $25,858 $34,219 $42,349 $61,979

$3,842 $643 $383 $305 $369 $489 $605 $885 $77,000 /ha

POSTHARVEST OPERATIONS Packing Packaging Coolstore & Freight Freight Contract Machines ADMINISTRATION WOM Crop Insurance Insurance Legal & Consulting Accountancy Communication & Other Compliance Costs Levy TOTAL OPERATIONAL COSTS

$11,022

$26,202

$32,254

Coolstore to Port Orchard to Packing House

$7,521

Levies & Commissions $5,390,001


GROSS MARGIN Earnings before Interest, Tax and Land Ownership & Orchard Leases GROSS MARGIN

Including Orchard Lease Costs

Effect of Changes in Variable Costs on the Gross Margin 10% less $25,851

5% less $22,001

$1,270,547

$18,151 /ha

$280,000

$990,547

$14,151 /ha

budget $18,151

5% more $14,301

10% more $10,451

Data provided by: Consultants and Growers Agribusiness Group and Land Water People,refer to data sets at landuse opportunities.nz, For further information. http://landwaterpeople.co.nz.


GROSS MARGIN ANALYSIS FOR PIPFRUIT MODEL Tasman Model

Season: 2023

INCOME Orchard Production Export Local Processing

AREA

Orchard

55.2 Ha

MARKETABLE

Braeburn Cripps Pink/Pink LadyTM EnvyTM Fuji Cox Orange JazzTM Royal Gala Other Apples Pears Other Orchard Income TOTAL

7.20 5.50 5.50 1.70 1.10 7.20 12.10 11.60 3.30

YIELD ( TCE) % GRADE 3572.8 2822.5 79.00% 0.0 0.00% 750.3 21.00% weighted average TCE 94.40 67.00 66.50 64.50 61.20 66.40 54.80 37.60 66.40

55.20

64.31

Av TCE $5,090,185

$/Kg $33.50 $0.00 $0.00 $26

$721,825 $89,880 $626,440 $658,360 $152,705 $648,840 $1,252,480 $616,420 $298,235 $25,000 3573 $92,213 per Ha

ORCHARD WORKING EXPENSES Wed & Pest Control Pollination Fertiliser & Lime Electricity Vehicles Fuel Repairs & Maintenance General

$280,213 $15,800 $46,927 $39,095 $50,438 $56,988 $106,414 $77,717

$5,076 $286 $850 $708 $914 $1,032 $1,928 $1,408

HARVESTING Hand Harvesting Prunning Thinning Wages Permanent

$522,460 $265,888 $268,747 $290,707

Employment Levies

$18,249

$9,465 $4,817 $4,869 $5,266 $331

$819,246 $834,801 $380,241 $76,917 $29,372

$14,841 $15,123 $6,888 $1,393 $532

$164,910 $56,633 $39,053 $19,831 $8,942 $40,634 $9,611 $43,359

$2,988 $1,026 $707 $359 $162 $736 $174 $785

POSTHARVEST OPERATIONS Packing Packaging Coolstore & Freight Freight Contract Machines ADMINISTRATION Management Crop Insurance Insurance Legal & Consulting Accountancy Communication & Other Compliance Costs Levy

$/ha

$12,203

$24,747

$38,779

Coolstore to Port Orchard to Packing House

$6,938

Levies & Commissions


TOTAL OPERATIONAL COSTS GROSS MARGIN Effect of changes in variable costs on the Gross Margin 10% less $17,814

5% less $13,680

$4,563,193

$82,667 /ha

$526,992

$9,547 /ha

budget $9,547

Data provided by: Consultants and Growers Agribusiness Group and Land Water People,refer to data sets at landuse opportunities.nz, For further information. http://landwaterpeople.co.nz.

5% more $5,414

10% more $1,280





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