PLAN DE CAMPAGNE On compte réellemennt faire des achats de cacao base Entrée Usine e

Oct,Nov,Dec,Janv,Fev,Mars: Période de forte production

Avril-Septemre : Période un peu plus calme.

Prémière année d'exploitation : Octobre 2017 à Septembre 2018

1
ACHAT KKO CAMPAG

Magasin quantité(kg) Oct-17 Nov-17 Dec-17 Jan-18 Feb-18

TOTAL 10,000 0 1,000 2,000 2,000 1,500

VENTE KKO 2017/2018

total freinte autorisée 1.50%

CAMPAG

Magasin quantité (kg) Oct-17 Nov-17 Dec-17 Jan-18 Feb-18

TOTAL 9,850 0 985 1,970 1,970 1,478

FREINTE 150

Nous espérons une évolution de 100 % au cours des années précédentes.Soit un taux de croissance de

Deuxième année d'exploitation : Octobre 2018 à Septembre 2019

1
ACHAT KKO CAMPAG

Magasin quantité(kg) Oct-18 Nov-18 Dec-18 Jan-19 Feb-19

TOTAL 20,000 0 2,000 4,000 4,000 3,000

VENTE KKO 2017/2018

total freinte autorisée 1.50%

CAMPAG

Magasin quantité (kg) Oct-18 Nov-18 Dec-18 Jan-19 Feb-19

TOTAL 19,700 0 1,970 3,940 3,940 2,955

FREINTE 300

Nous espérons une évolution de 100 % au cours des années précédentes.Soit un taux de croissance de

Troisième année d'exploitation : Octobre 2019 à Septembre 2020

1
ACHAT KKO CAMPAG

Magasin quantité(kg) Oct-18 Nov-18 Dec-18 Jan-19 Feb-19

TOTAL 40,000 0 4,000 8,000 8,000 6,000

26,000
VENTE KKO 2019/2020

total freinte autorisée 1.50%

CAMPAG

Magasin quantité (kg) Oct-11 Nov-11 Dec-11 Jan-12 Feb-12

TOTAL 39,400 0 3,940 7,880 7,880 5,910

FREINTE 600
cao base Entrée Usine en tenant compte des spécificités et disponibilités de la campagne

CAMPAGNE 2017/2018

Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18

1,500 500 500 500 500 0 0

CAMPAGNE 2017/2018

Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18

1,478 493 493 493 493 0 0

CAMPAGNE 2018/2019

Mar-19 Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19

3,000 1,000 1,000 1,000 1,000 0 0

CAMPAGNE 2018/2019

Mar-19 Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19

2,955 985 985 985 985 0 0

2
CAMPAGNE 2019/2020

Mar-19 Apr-19 May-19 Jun-19 Jul-19 Aug-19 Sep-19

6,000 2,000 2,000 2,000 2,000 0 0

CAMPAGNE 2019/2020

Mar-12 Apr-12 May-12 Jun-12 Jul-12 Aug-12 Sep-12

5,910 1,970 1,970 1,970 1,970 0 0
 2

Total
10,000

Total
9,850

Total
20,000

Total
19,700

2
 Total
40,000

Total
39,400
 Société: CICOM CI SA

PLAN DE TRESORERIE: Octobre 2017 à Septembre 2018

PRIX UNITAIRE
en Prix d'achat entrée usine: 795 TOTAL
F CFA Oct-17 Nov-17 Dec-17 Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18

Solde de trésorerie à l'ouverture 0 0 553,867,289 686,601,866 744,336,443 800,137,376 805,938,309 807,871,953 809,805,598 811,739,242 813,672,886 813,672,886

POIDS (kg) 0 1,000,000 2,000,000 2,000,000 1,500,000 1,500,000 500,000 500,000 500,000 500,000 0 0 10,000,000

Chiffre d'affaire prévisionnel (Base Fob) 1,115.9970 0 1,115,997,000 2,231,994,000 2,231,994,000 1,673,995,500 1,673,995,500 557,998,500 557,998,500 557,998,500 557,998,500 0 0 11,159,970,000
Emprunt bancaire (DAT à mettre en place) 75.0000 750,000,000 750,000,000
Location d'agrément (10000 Tonnes à 20 Fcfa) 20.0000 50,000,000 50,000,000 50,000,000 50,000,000 200,000,000
Détaxe sur 5 000 Tonnes à 15 Fcfa 7.5000 75,000,000 75,000,000

TOTAL ENCAISSEMENTS 0 1,915,997,000 2,356,994,000 2,281,994,000 1,723,995,500 1,673,995,500 557,998,500 557,998,500 557,998,500 557,998,500 0 0 12,184,970,000

FISCALITE (% CAF CCC) 170.288 0 170,288,122 340,576,244 340,576,244 255,432,183 255,432,183 85,144,061 85,144,061 85,144,061 85,144,061 0 0 1,702,881,220
Droit unique de Sortie (DUS) 170.288 0 170,288,122 340,576,244 340,576,244 255,432,183 255,432,183 85,144,061 85,144,061 85,144,061 85,144,061 0 0 1,702,881,220
Taxe d'équipement DGI 0.000 0 0 0 0 0 0 0 0 0 0
Taxe d'enregistrement 0.000 0 0 0 0 0 0 0 0 0 0
PARAFISCALITE (% CAF CCC) 22.686 - 22,685,644 45,371,287 45,371,287 34,028,465 34,028,465 11,342,822 11,342,822 11,342,822 11,342,822 - - 226,856,437
Budget organe de régulation 9.914 0 9,914,035 19,828,069 19,828,069 14,871,052 14,871,052 4,957,017 4,957,017 4,957,017 4,957,017 0 0 99,140,345
Contribution aux budgets des organismes inter. 1.050 0 1,049,721 2,099,443 2,099,443 1,574,582 1,574,582 524,861 524,861 524,861 524,861 0 0 10,497,213
Subvention Chambre Agriculture 0.175 0 174,954 349,907 349,907 262,430 262,430 87,477 87,477 87,477 87,477 0 0 1,749,535
Subvention FIRCA 0.350 0 349,907 699,814 699,814 524,861 524,861 174,954 174,954 174,954 174,954 0 0 3,499,071
Redevance Pesage 0.805 0 804,786 1,609,573 1,609,573 1,207,179 1,207,179 402,393 402,393 402,393 402,393 0 0 8,047,863
Contrôle Qualité 0.700 0 699,814 1,399,628 1,399,628 1,049,721 1,049,721 349,907 349,907 349,907 349,907 0 0 6,998,142
Redevance sacherie brousse 2.449 0 2,449,350 4,898,699 4,898,699 3,674,025 3,674,025 1,224,675 1,224,675 1,224,675 1,224,675 0 0 24,493,497
Fonds d'Investissement Agricole (2QC) 2.741 0 2,740,939 5,481,878 5,481,878 4,111,408 4,111,408 1,370,469 1,370,469 1,370,469 1,370,469 0 0 27,409,390
Fonds d'Investissement en Milieu Rural 4.502 0 4,502,138 9,004,276 9,004,276 6,753,207 6,753,207 2,251,069 2,251,069 2,251,069 2,251,069 0 0 45,021,380
AUTRES CHARGES DIVERSES 33.505 - 33,505,364 67,010,729 67,010,729 50,258,047 50,258,047 16,752,682 16,752,682 16,752,682 16,752,682 - - 335,053,644
Traitement Phytosanitaire 0.700 0 700,000 1,400,000 1,400,000 1,050,000 1,050,000 350,000 350,000 350,000 350,000 0 0 7,000,000
Frais de gestion - DUS 0.511 0 510,864 1,021,729 1,021,729 766,297 766,297 255,432 255,432 255,432 255,432 0 0 5,108,644
Frais de financement sur caution bancaire 0.295 0 294,500 589,000 589,000 441,750 441,750 147,250 147,250 147,250 147,250 0 0 2,945,000
Taxe de Port 0.000 0 0 0 0 0 0 0 0 0 0 0 0 0
Commission de transit+acconage+taxe de port 32.000 0 32,000,000 64,000,000 64,000,000 48,000,000 48,000,000 16,000,000 16,000,000 16,000,000 16,000,000 0 0 320,000,000
Acconage 0.000 0 0 0 0 0 0 0 0 0 0 0 0 0
Camionnage à quai 0.000 0 0 0 0 0 0 0 0 0 0 0 0 0
Manutention magasin et sortie 0.000 0 0 0 0 0 0 0 0 0 0 0 0 0
Frais Divers 41.533 0 41,532,644 83,065,288 83,065,288 62,298,966 62,298,966 20,766,322 20,766,322 20,766,322 20,766,322 0 0 415,326,438
Freinte magasin 3.490 0 3,489,740 6,979,480 6,979,480 5,234,610 5,234,610 1,744,870 1,744,870 1,744,870 1,744,870 0 0 34,897,400
Transport usine magasin 0.000 0 0 0 0 0 0 0 0 0 0 0 0 0
Tierce Détention 1.770 0 1,770,000 3,540,000 3,540,000 2,655,000 2,655,000 885,000 885,000 885,000 885,000 0 0 17,700,000
Stockage loyer magasin 3.186 0 3,186,000 6,372,000 6,372,000 4,779,000 4,779,000 1,593,000 1,593,000 1,593,000 1,593,000 0 0 31,860,000
Sacherie neuve export 13.846 0 13,846,154 27,692,308 27,692,308 20,769,231 20,769,231 6,923,077 6,923,077 6,923,077 6,923,077 0 0 138,461,538
Déchets (freinte d'usinage) 6.241 0 6,240,750 12,481,500 12,481,500 9,361,125 9,361,125 3,120,375 3,120,375 3,120,375 3,120,375 0 0 62,407,500
Usinage et reconditionnement 12.000 0 12,000,000 24,000,000 24,000,000 18,000,000 18,000,000 6,000,000 6,000,000 6,000,000 6,000,000 0 0 120,000,000
Manutention entrée usine 1.000 0 1,000,000 2,000,000 2,000,000 1,500,000 1,500,000 500,000 500,000 500,000 500,000 0 0 10,000,000
Cout d'Achat de Fèves 795.000 0 795,000,000 1,590,000,000 1,590,000,000 1,192,500,000 1,192,500,000 397,500,000 397,500,000 397,500,000 397,500,000 0 0 7,950,000,000
Achat Entrée Usine 780 0 780,000,000 1,560,000,000 1,560,000,000 1,170,000,000 1,170,000,000 390,000,000 390,000,000 390,000,000 390,000,000 0 0 7,800,000,000
Transport sur Achat 15 0 15,000,000 30,000,000 30,000,000 22,500,000 22,500,000 7,500,000 7,500,000 7,500,000 7,500,000 0 0 150,000,000
Frais administratifs (Salaires, Loyers, Electricité, eau,
etc) 34.90 0.00 34,900,000.00 69,800,000.00 69,800,000.00 52,350,000.00 52,350,000.00 17,450,000.00 17,450,000.00 17,450,000.00 17,450,000.00 0.00 0.00 349,000,000
Frais généraux 19.900 0 19,900,000 39,800,000 39,800,000 29,850,000 29,850,000 9,950,000 9,950,000 9,950,000 9,950,000 0 0 199,000,000###
Rémunération Exportateur (2) 15.000 0 15,000,000 30,000,000 30,000,000 22,500,000 22,500,000 7,500,000 7,500,000 7,500,000 7,500,000 0 0 150,000,000
Frais financiers 14.22 0.00 14,217,937.50 28,435,875.00 28,435,875.00 21,326,906.25 21,326,906.25 7,108,968.75 7,108,968.75 7,108,968.75 7,108,968.75 0.00 0.00 142,179,375
Nantissement cacao marchand 10.905 0 10,905,438 21,810,875 21,810,875 16,358,156 16,358,156 5,452,719 5,452,719 5,452,719 5,452,719 0 0 109,054,375
Frais financiers sur achats brousse export 3.313 0 3,312,500 6,625,000 6,625,000 4,968,750 4,968,750 1,656,250 1,656,250 1,656,250 1,656,250 0 0 33,125,000
DIVERS 0.00 250,000,000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 750,000,000.00 1,000,000,000
Ammortissement d'emprunt 0 0 0 0 0 0 0 0 0 0 750,000,000 750,000,000###
Avance sur Rachat d'usine Eburnéa 250,000,000 250,000,000

TOTAL DECAISSEMENT 1,112.1297 - 1,362,129,711 2,224,259,423 2,224,259,423 1,668,194,567 1,668,194,567 556,064,856 556,064,856 556,064,856 556,064,856 - 750,000,000

Solde de trésorerie à la clôture 0 553,867,289 686,601,866 744,336,443 800,137,376 805,938,309 807,871,953 809,805,598 811,739,242 813,672,886 813,672,886 63,672,886 12,184,970,000
 RESUME FINANCEMENT CAMPAGNE Oct 2017 / Septembre 2018

Programme d'investissement sur une campagne (d'Oct 2017 à Septembre 2018_)

Rubirques Qté Montant Année 1 Montant total

Charges immobilisées 0 0
Frais d'établissement - - -
Matériels et outillage 0 0
- - - 0
- - - 0
RACHAT D'USINES 250,000,000 250,000,000
USINE 250,000,000 250,000,000
TOTAL INVESTISSEMENT - 250,000,000 250,000,000
Besoin de fonds de roulement 529,852,261 529,852,261
Dettes fournisseurs cacao 10,000 7,950,000,000 7,950,000,000
Dettes autres fournisseurs 750,380,082 750,380,082
Taxes et impôts 1,929,737,657 1,929,737,657

Créances clients 11,159,970,000 11,159,970,000

COÛT DU PROJET - 779,852,261 779,852,261

COMPTE DE RESULTAT PREVISIONNEL 1 ERE ANEE

RUBRIQUES QUANTITE PRIX TOTAL

Ventes
Cacao ( en kg ) ( BASE FOB) 10,000,000 1,115.997 11,159,970,000
Location d'agrément (10000 Tonnes à 20 Fcfa) 200,000,000
Détaxe sur 5 000 Tonnes à 15 Fcfa 75,000,000
Achats
Cacao ( en kg ) 10,000,000 795 7,950,000,000
Marge commerciale 3,484,970,000
Consommation intermédiaire 349,000,000
Valeur Ajoutée 3,135,970,000
Charges d'exploitation 750,380,082
Taxes et impôts 1,929,737,657
Excédent brute d'exploitation 455,852,261
Dotation aux amortissements 0
Ammortissements année 1 0
Resultat d'exploitation 455,852,261
Frais financiers 142,179,375
Amortissement emprunt année 1 250,000,000
Resultat avant impôts 63,672,886
Impôt sur le resultat 25% 15,918,222
Resultat net 47,754,665
CASH FLOW 47,754,665
 BAREME COUT REEL

BARÈME Official BARÈME Effectif Savings Effective costs Savings MT

P FOB
% CFA/kg €/MT % CFA/kg CFA/kg % €/MT €/MT
discount

PRIX EFFECTIF 1,166.342 1,166.342 1,778.08 1,141.754 -24.587 1,740.59 -37.48 10,000,000

Reversement / Soutien (Moyen) 0.0 0.0 0.0 0.0 0.0 0.0 0.0 10,000,000

VALEUR CAF 1 100.000% 1,166.352 1,166.352 1,778.09 1,141.765 -24.587 1,740.61 -37.48 10,000,000

Frais fixes (% CAF CCC) 2 32.000 32.000 48.78 19.480 -12.520 29.70 -19.09 10,000,000
Fret maritime 3 31.000 31.000 47.26 18.480 -12.520 28.17 -19.09 10,000,000
Surveillance arrivée 4 ### 1.000 1.000 1.52 1.000 0.000 1.52 0.00 10,000,000
Frais variables (% CAF CCC) 5 18.370 18.370 28.01 10.158 -8.212 15.49 -12.52 10,000,000
Assurance maritime 6 0.508% 5.925 5.925 9.03 0.000% 0.000 -5.925 0.000% 0.00 -9.03 10,000,000
Courtage ( Adjustement Figure) 7 0.00 0.000% 0.000 0.000 0.000% 0.00 0.00 10,000,000
Pertes + Intérêts 8 0.367% 4.281 4.281 6.53 0.000% 0.000 -4.281 0.000% 0.00 -6.53 10,000,000
Freinte maritime 9 0.700% 8.164 8.164 12.45 0.579% 10.158 1.994 0.579% 15.49 3.04 10,000,000
50.37
VALEUR FOB 10 95.857% 1,115.982 1,115.982 1,701.30 1,112.127 -3.85 1,695.43 -5.88 10,000,000
76.79 €
Fiscalité (% CAF CCC) 11 170.288 259.60 170.288 0.000 259.60 0.00 10,000,000
Droit unique de Sortie (DUS) 12 14.600% 170.288 259.60 14.600% 170.288 0.000 14.600% 259.60 0.00 10,000,000
Taxe d'équipement DGI 13 0.000% 0.000 0.00 0.000% 0.000 0.000 0.000% 0.00 0.00 10,000,000
Taxe d'enregistrement 14 0.000% 0.000 0.00 0.000% 0.000 0.000 5.000% 0.00 0.00 10,000,000
Parafiscalité (% CAF CCC) 15 22.686 34.58 22.686 0.000 34.58 0.00 10,000,000
Budget organe de régulation 16 0.850% 9.914 15.11 0.850% 9.914 0.000 0.850% 15.11 0.00 10,000,000
Contribution aux budgets des organismes inter. 17 0.090% 1.050 1.60 0.090% 1.050 0.000 0.090% 1.60 0.00 10,000,000
Subvention Chambre Agriculture 18 0.015% 0.175 0.27 0.015% 0.175 0.000 0.015% 0.27 0.00 10,000,000
Subvention FIRCA 19 0.030% 0.350 0.53 0.030% 0.350 0.000 0.030% 0.53 0.00 10,000,000
Redevance Pesage 20 0.069% 0.805 1.23 0.069% 0.805 0.000 0.069% 1.23 0.00 10,000,000
Contrôle Qualité 21 0.060% 0.700 1.07 0.060% 0.700 0.000 0.060% 1.07 0.00 10,000,000
Redevance sacherie brousse 22 0.210% 2.449 3.73 0.210% 2.449 0.000 0.210% 3.73 0.00 10,000,000
Fonds d'Investissement Agricole (2QC) 23 0.235% 2.741 4.18 0.235% 2.741 0.000 0.235% 4.18 0.00 10,000,000
Fonds d'Investissement en Milieu Rural 24 0.386% 4.502 6.86 0.386% 4.502 0.000 0.386% 6.86 0.00 10,000,000
Autres Charges Diverses 25 50.559 77.08 48.502 -2.056 73.94 -3.13 10,000,000
Traitement Phytosanitaire 26 0.800 1.22 0.700 -0.100 1.07 -0.15 10,000,000
Frais de gestion - DUS 27 0.300% 0.511 0.78 0.300% 0.511 0.000 0.300% 0.78 0.00 10,000,000
Frais de financement sur caution bancaire 28 0.025% 0.292 0.44 0.025% 0.292 0.000 0.025% 0.44 0.00 10,000,000
Rémunération Exportateur (2) 29 1.200% 13.996 21.34 15.000 1.004 22.87 1.53 10,000,000
Taxe de Port 30 0.000 0.00 0.000 0.000 0.00 0.00 10,000,000
Commission de transit+acconage+taxe de port 31 34.960 53.30 32.000 -2.960 48.78 -4.51 10,000,000
Acconage 32 0.000 0.00 0.000 0.000 0.00 0.00 10,000,000
Camionnage à quai 33 0.000 0.00 0.000 0.000 0.00 0.00 10,000,000
Manutention magasin et sortie 34 0.000 0.00 0.000 0.000 0.00 0.00 10,000,000
VALEUR LOCO MAGASIN 72.766% 872.449 1,330.04 870.651 -1.799 1,327.30 -2.74 10,000,000
Rémunération Exportateur (1) 35 0.000 0.00 0.000 0.000 0.00 0.00 10,000,000
Assurance intérieure (% CAF CCC) 36 0.00 0.000 0.000 0.00 0.00 10,000,000
Freinte magasin 37 0.500% 4.362 6.65 0.400% 3.490 -0.872 0.400% 5.32 -1.33 10,000,000
Transport usine magasin 38 0.000 0.00 0.000 0.000 0.00 0.00 10,000,000
Nantissement cacao marchand 39 9.597 14.63 10.905 1.309 16.63 2.00 10,000,000
Tierce Détention 40 1.770 2.70 1.770 0.000 2.70 0.00 10,000,000
Stockage loyer magasin 41 3.186 4.86 3.186 0.000 4.86 0.00 10,000,000
Frais généraux 42 19.900 30.34 19.900 0.000 30.34 0.00 10,000,000
900 Fcfa pour
Sacherie neuve export 43 960 Fcfa pour les sacs Export 14.769 22.52 les sacs Export 13.846 -0.923 21.11 -1.41
+ Transport 10,000,000
Déchets (freinte d'usinage) 44 1.000% 7.950 12.12 0.785% 6.241 -1.709 0.785% 9.51 -2.61 10,000,000
Usinage et reconditionnement 45 12.000 18.29 12.000 0.000 18.29 0.00 10,000,000
Manutention entrée usine 46 1.000 1.52 1.000 0.000 1.52 0.00 10,000,000
Frais financiers sur achats brousse export 47 0.367% 2.915 4.44 0.000% 3.313 0.398 0.000% 5.05 0.61 10,000,000
VALEUR ENTRÉE USINE CONDITIONNEMENT 48 795.000 1,211.97 795.000 0.000 1,211.97 0.00 10,000,000
Transport centre de collecte usine port 49 15.000 22.87 15.000 0.000 22.87 0.00
VALEUR MAGASIN CENTRAL DE COMMERCE 50 780.000 1,189.10 1,180.000 400.000 1,798.90 609.80
Rémunération acheteur 51 25.000 38.11 25.000 0.000 38.11 0.00
Frais de ramassage 52 50.000 76.22 50.000 0.000 76.22 0.00
Transport ramassage centres des Achats 53 5.000 7.62 5.000 0.000 7.62 0.00
PRIX BORD CHAMP PRODUCTEUR (FCFA/T) 54 700.000 1,067.14 1,100.000 400.000 1,676.94 609.80
 DONNEES DU DIFFERENTIEL CCC

DATE OPERATION 2017/18

FCFA EFFECTIVE CV PRICE CIF EUROPE 1,166.357

Minimum Deblockage price CIF EUROPE 1,166.357
Minimum FOB Price EUROPE 1,115.997
Minimum LOCO-MAGASIN Price 872.435
11,417,544,154.91 Minimum Price Entree Usine 795.000
- € Frais FIXES 32.000
- 101,227.50
- €
11,417,645,382.41
- €
194,795,078.92
184,795,078.92
10,000,000.00
101,582,297.36
-
-
-
101,582,297.36
-
11,121,268,006.12
-
1,702,881,220.00
1,702,881,220.00
-
-
345,840.41 €
99,140,345.00
10,497,213.00
1,749,535.50
3,499,071.00
8,047,863.30
6,998,142.00
24,493,497.00
27,409,389.50
45,021,380.20
485,024,536.16
7,000,000.00
5,108,643.66
2,915,892.50
150,000,000.00
-
320,000,000.00
-
-
-
8,706,505,813.46
-
-
34,897,400.00
-
109,054,375.00
17,700,000.00
31,860,000.00
199,000,000.00

138,461,538.46
62,407,500.00
120,000,000.00
10,000,000.00
 33,125,000.00
7,950,000,000.00