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Investor Presentaiton

222 The dairy industry in Tasmania Table 9: 250 cow farm Income Milk sales Stock trading Total income Expenses A guide for investors Total Per effective Per cow ha Per kg milk ($'000) ($/ha) ($/cow) ($/kgMS) 515 4 478 2 060 5.15 50 238 110 0.27 565 4910 2 259 5.65 Shed and cow costs 43 374 Feed costs 155 | 350 621 ཁཊྚ 172 0.43 1.55 Tractor and plant operating 25 215 99 0.25 Repairs to structures and improvements 23 196 General overheads 15 130 860 90 0.23 60 0.15 Wages (including owner/manager) 157 1,369 630 1.57 Capital replacement (depreciation) 20 170 78 0.20 Total expenses 438 3 804 | 749 4.38 Profit Earnings before interest and tax (EBIT) Return on capital (ROC) 3.8 127 per cent | 107 509 1.27 Source: Macquarie Franklin, April 2017 Table 10: 500 cow farm Milk price The assumed milk price of $5.20 per kg milk solids is conservative and is well below the longer-term trend of approximately $6.00 per kg milk solids. Over time, the real (adjusted for inflation) milk price in Tasmania has been relatively stable, but there has been considerable year-to-year variation. Tasmania's pasture-based farming systems, that have a reasonable stocking rate and typically feed up to one tonne of supplementary grain or pellets per cow, can generally respond well to annual milk price variations. Farms with a heavy dependence on grain feeding can have more trouble coping when milk prices are low and/ or grain prices are high. The indicative budgets below allow for around 0.9 tonnes of grain fed per cow. Farm profit Indicative profit budgets are outlined for the four farms described. Farm profit has been calculated as earnings before interest and tax (EBIT) and as a return on total capital invested. Depending on the amount of borrowed capital, there will be an interest cost to be deducted from the EBIT figure to arrive at a net profit estimate for a specific business. Also some operators may choose to pay themselves less than the commercial wages included in the EBIT calculation shown here. Income Milk sales Stock trading Total income Expenses Total Per effective Per cow ($'000) ha ($/ha) ($/cow) Per kg milk solids ($/kgMS) 1 014 4 409 2 028 5.20 99 432 199 0.51 1113 4 841 2 227 5.71 Shed and cow costs 85 371 171 0.44 Feed costs 303 1,317 606 1.55 Tractor and plant operating 36 158 73 0.19 Repairs to structures and improvements 40 174 80 0.21 General overheads 27 120 0.14 Wages (including owner/manager) 258 1 122 516 1.32 Capital replacement (depreciation) Total expenses 23 98 45 0.12 772 3 360 1 546 3.97 Profit Earnings before interest and tax (EBIT) Return on capital (ROC) Source: Macquarie Franklin, April 2017 341 1,481 681 1.75 5 per cent 23
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