Farm Ledger & Invoicing | Value Gap Farms Nigeria Limited

Total Revenue (All Time) 💰

₦38,450,000

~$24,800 USD Verified Off-takes

Current Stored Inventory 🌾

₦19,820,000

Paddy Rice, Sorghum, Feed, Cattle

Partner Farmer Advances 🤝

₦6,450,000

Seed & Mechanization Vouchers

Active Trade Invoices 📑

5 Paid / 1 Pending

98% Collection Commercial Off-takers

📑 Recent Commercial Invoices & Off-take Receipts

Invoice #	Customer / Off-taker	Date	Commodity / Service	Amount (NGN)	Status	Actions

📦 Current Warehouse & Feedlot Valuation (Azare)

Batch ID	Commodity Name	Quantity on Hand	Unit Valuation	Total Market Value	Storage Location	Season

📑 Invoices, Sales Waybills & Commercial Receipts

🔍

Invoice ID	Off-taker / Client	Issue Date	Batch Origin	Total Amount	Currency Equiv.	Status	Actions

📦 Past & Current Grain, Livestock & Feed Inventories

🔍

Batch Code	Commodity	Season	Available Qty	Unit Cost	Total Valuation	Storage Location	Status	Actions

🤝 Partner Farmer Seed, Input & Buyback Accounts

Tracking input vouchers (Certified FARO 44 seed, bio-inoculants, tractor hours) disbursed to Katagum LGA partner farmers and automated deduction at harvest buyback.

Farmer ID / Cluster	Lead Farmer Name	Community	Acreage	Inputs Advanced	Harvest Delivered (MT)	Net Payout (NGN)	Settlement Status	Actions

🛡️ Grant Readiness & Due Diligence Data Room

Institutional Due Diligence Matrix (USADF / AGRA / AfDB)

Below is the verified financial compliance checklist compiled directly from active farm invoices and inventory storehouse ledgers:

✅ Corporate Incorporation: CAC RC 7292309 (Verified Jan 9, 2024)

✅ Verifiable Off-Take Invoices: 6 Historical & Current Invoices

✅ Stored Grain & Cattle Valuation: ₦19,820,000 on-site inventory

✅ Corporate Bank Account: Sterling Bank Plc (NUBAN: 0096964157)

Verified Invoices for Grant Submission Packages

Ref #	Grant Matching Window	Commodity / Transaction	Certified Amount	Evidence Attached	Action

📈 Financial Performance & Cash Flow Summary

Gross Farm Income (2024–2026)

₦38,450,000

Off-takes + Mechanization Hire

Direct Operating Costs (COGS)

₦21,300,000

Diesel, Seeds, Labor, Feed premix

Net Operating Margin

₦17,150,000

44.6% Margin Reinvested

🌾 Farm Enterprise Cost of Production (COP) & Unit Margin Calculator

Live Agronomic Enterprise Budgeting, Breakeven Analysis & Fiduciary Due Diligence Modeling (Azare, Bauchi State)

Total Cost of Production ₦815,000 ~$526 USD / Hectare

Expected Harvest Output 40 Bags 4.0 Metric Tonnes (Paddy)

Unit Cost of Production ₦20,375 ₦203.75 / kg produce

                Net Margin / Profit
                ₦1,265,000
                155.2% ROI · 60.8% Margin
              

📊 Fiduciary Enterprise Financial Summary

Total Direct Variable Costs:	₦815,000
Gross Expected Revenue:	₦2,080,000
Net Operating Profit (EBITDA):	₦1,265,000
Dual-Currency Dollar Profit:	~$816 USD
Breakeven Yield Threshold:	15.7 Bags / Ha
Breakeven Farm-Gate Price:	₦20,375 / Bag
Downside Price Safety Margin:	60.8% Cushion
Return on Working Capital (ROI):	155.2%

🛡️ Grant Evaluator Fiduciary Note: This enterprise budget reflects verified Sudan-Sahel input-cost benchmarks across Katagum LGA. Production utilizes certified seed stock with mechanization efficiency saving 34% in labor hours versus traditional manual hoes.

📑 Multi-Enterprise Commercial & Fiduciary Portfolio Comparison

Enterprise Portfolio	Cycle Duration	Total Production Cost	Gross Off-take Value	Net Profit / Margin	Projected ROI	Fiduciary Bankability
Lowland Paddy Rice (FARO 44)	110–120 Days	₦815,000 / Ha	₦2,080,000	₦1,265,000	155% ROI	Tier-1 Off-take
White Sorghum (CSR-01 Drought-Hardy)	90–100 Days	₦445,000 / Ha	₦1,050,000	₦605,000	136% ROI	Food Security Essential
White Cowpea / Legumes (IT99K-573)	65–75 Days	₦390,000 / Ha	₦975,000	₦585,000	150% ROI	Bio-Soil Restorative
Semi-Intensive Cattle Fattening (50 Bulls)	90 Days	₦30,750,000 (Lot)	₦42,500,000	₦11,750,000	38.2% (90d)	High Liquidity Asset
Circular Crop-Residue Feed Milling	Continuous (Per MT)	₦165,000 / MT	₦250,000	₦85,000	51.5% ROI	Closed-Loop Circular

VALUE GAP FARMS NIGERIA LIMITED

RC No: 7292309 · TIN: 25839104-0001
Head Office: No. 119, Tafida Ali Street, Azare, Katagum LGA, Bauchi State, Nigeria
Farm Operations: Katagum Agricultural Corridor, Bauchi State
Phone: +234 (0) 803 249 8812, +234 (0) 816 440 2915 · Email: accounts@valuegapfarms.com

Gross Vehicle Weight	Tare Weight (Empty Truck)	Net Cargo Delivered	Packaging Tare Deduction	Net Certified Payable Weight
42,650 kg	17,650 kg	25,000 kg (25.00 MT)	250 Bags @ 0.15kg = 37.5 kg	24,962.5 kg (24.96 MT / 250 Clean Bags)

Gross Vehicle Weight

Tare Weight (Empty Truck)

Net Cargo Delivered

Packaging Tare Deduction

Net Certified Payable Weight

42,650 kg

17,650 kg

25,000 kg (25.00 MT)

250 Bags @ 0.15kg = 37.5 kg

24,962.5 kg (24.96 MT / 250 Clean Bags)

📑 Recent Commercial Invoices & Off-take Receipts

📦 Current Warehouse & Feedlot Valuation (Azare)

📑 Invoices, Sales Waybills & Commercial Receipts

📦 Past & Current Grain, Livestock & Feed Inventories

🤝 Partner Farmer Seed, Input & Buyback Accounts

🛡️ Grant Readiness & Due Diligence Data Room

Institutional Due Diligence Matrix (USADF / AGRA / AfDB)

Verified Invoices for Grant Submission Packages

📈 Financial Performance & Cash Flow Summary

🌾 Farm Enterprise Cost of Production (COP) & Unit Margin Calculator

📊 Fiduciary Enterprise Financial Summary

📑 Multi-Enterprise Commercial & Fiduciary Portfolio Comparison

Commercial Tax Invoice / Delivery Waybill

VALUE GAP FARMS NIGERIA LIMITED

Billed To (Customer / Off-taker)

Dispatch & Settlement Terms

➕ Create New Farm Invoice / Waybill

➕ Record New Harvest / Livestock Inventory Batch

✏️ Edit Farm Invoice / Waybill

✏️ Edit Inventory Batch / Valuation

➕ Register Partner Farmer / Cooperative Outgrower

✏️ Edit Partner Farmer Account & Buyback Settlement