Canonical Figures
This page is the single source of truth for the model. Every article on this site pulls its numbers from here — so if a figure changes, it changes once, in one place. All values come from the master P&L spreadsheet (istinski exel.xlsx).
NOTE
Currency is Bulgarian lev (BGN / лв). One season = one harvest year.
Land & yield
| Parameter | Value |
|---|---|
| Cultivated area | 15 декара |
| Assumed yield | 500 kg/декар |
| Raw fruit per season | 7,500 kg |
| Dehydration weight loss | 90% |
Raw-fruit allocation across products
| Product | Share of fruit | Raw kg |
|---|---|---|
| Jam (Конфитюр) | 20% | 1,500 |
| Syrup (Сироп) | 20% | 1,500 |
| Healing syrup (Целебен сироп) | 10% | 750 |
| Dried (Сушени малини) | 20% | 1,500 |
| Pestil (Малинов пестил) | 20% | 1,500 |
| Flour (Малиново брашно) | 10% | 750 |
The eight SKUs — cost, price, revenue
| SKU | Units | Unit cost (лв) | Retail (лв) | Revenue (лв) | % of revenue |
|---|---|---|---|---|---|
| Jam 314 g | 5,085 | 2.62 | 5.20 | 19,831 | 21.9% |
| Syrup 500 ml | 2,922 | 3.75 | 7.50 | 16,437 | 18.1% |
| Syrup 750 ml | 1,948 | 5.36 | 10.70 | 15,633 | 17.3% |
| Dried 40 g | 3,750 | 1.96 | 3.90 | 10,969 | 12.1% |
| Pestil 1 kg | 150 | 41.85 | 83.70 | 9,416 | 10.4% |
| Healing syrup 500 ml | 1,350 | 3.49 | 7.00 | 7,088 | 7.8% |
| Healing syrup 750 ml | 900 | 4.97 | 9.90 | 6,683 | 7.4% |
| Flour 1 kg | 75 | 40.52 | 81.00 | 4,556 | 5.0% |
| Total | 90,612 | 100% |
Margin per kilogram of finished product
| SKU | Margin / unit (лв) | Margin / kg of product (лв) |
|---|---|---|
| Jam 314 g | 2.58 | 8.22 |
| Dried 40 g | 1.94 | 48.50 |
| Pestil 1 kg | 41.85 | 41.85 |
| Flour 1 kg | 40.48 | 40.48 |
Input prices
| Input | Price |
|---|---|
| Raw raspberries (internal transfer) | 3.80 лв/kg |
| Brown unrefined sugar | 2.00 лв/kg |
| Citric acid | 4.60 лв/kg |
| Labour | 4.00 лв/hour |
Operating expenses (per season)
| Category | лв | Share |
|---|---|---|
| Management salary (60 лв/day × 60 days) | 3,600 | 38% |
| Driver & distributor wages | 2,400 | 25% |
| Fuel & consumables (distribution) | 1,566 | 17% |
| Accounting | 900 | 10% |
| Advertising | 500 | 5% |
| Repairs & maintenance | 180 | 2% |
| Cleaning supplies | 120 | 1% |
| Electricity (outside recipes) | 120 | 1% |
| Water | 60 | <1% |
| Total OpEx | 9,446 | 100% |
The P&L summary
| Line | лв |
|---|---|
| Revenue (retail) | 90,612 |
| Cost of goods sold | 60,592 |
| Gross profit | 30,020 |
| Gross margin | ~33% |
| Operating expenses | 9,446 |
| EBITDA | 20,574 |
| EBITDA margin | ~22.7% |
Capital expenditure
| Line | лв |
|---|---|
| Total initial investment (capex) | 12,883 |
| Short-term loan fees | 80 |
Capex is not yet amortised in the OpEx table above. At a 7-year average asset life, true annual depreciation would be ~1,840 лв.
Sensitivity — what breaks the model
| Assumption | Base | Downside | EBITDA impact |
|---|---|---|---|
| Yield (kg/декар) | 500 | 380 | −24%, ~15,600 лв |
| Channel mix | 100% retail | 60% retail / 40% wholesale | −10%, ~18,500 лв |
| Spoilage | 0% | 5% | −2%, ~20,200 лв |
A pessimistic scenario combining all three reduces EBITDA to roughly 11,200 лв.
Source: master P&L spreadsheet (istinski exel.xlsx), consolidated from the "01 - Source materials" folder.