{"text_format":"2","workbook":"xlsx","n_sheets":9,"sheets":["Read Me","1 General Information","2 Equipment & Assets","3 Costs & Financing","4 Seasonal Crops","5 Perennial Crops","6 Livestock","7 Calculation","8 Farm Income Statement"],"not_rendered":{"charts":2,"images":4,"macros":0,"external_links":0,"defined_names":101,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"run_cost":"one","rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Read Me","index":0,"n_rows":72,"n_cols":6,"rows_kept":72,"cut":false,"hidden":false,"merged":[[54,2,64,9],[65,2,70,9],[38,2,38,10],[33,1,33,10],[43,2,43,9],[36,2,36,9],[34,1,34,10],[42,2,42,9],[37,2,37,9],[39,2,39,9],[41,2,41,9],[44,2,52,9],[1,1,1,10],[3,1,3,9],[9,2,9,9],[10,1,10,10],[11,1,11,10],[12,1,12,10],[14,2,14,9],[16,1,16,10],[30,2,30,9],[32,1,32,10],[20,5,21,10],[22,5,23,10],[24,5,25,10],[26,5,27,10],[28,5,28,10]]}
[]
[null,"Read Me Sheet"]
[]
[null,"Toolbox on Solar Powered Irrigation Systems (SPIS)"]
[]
[]
[]
[]
[]
[null,null,"Introduction"]
[null,"DESIGN – Farm Analysis Tool"]
[null,"This tool allows for assessment on farm productivity and profitability, through ist agricultural production. "]
[null,"This tool allows an SPIS advisor (supplier, development practisioner, extension officer) to support a farm enterprise towards identify unnecessary costs, determine best value agricultural activities and correctly monetise differt farm inputs. "]
[]
[null,null,"Overview"]
[]
[null,"This tool comprises the following sheets:"]
[null,null,"1. General Information",null,null,"on the farm identity, location and area"]
[null,null,"2. Equipment & Assets",null,null,"currently available on the farm or considered for future purchase"]
[null,null,"3. Fixed Costs & Financing",null,null,"that comprises fixed regular expenditures"]
[null,null,"4. Seasonal Crops",null,null,"to add current or projected sales of seasonal crops (e.g. rice, vegetables, fodder) and by-products and the related variable expenditures"]
[]
[null,null,"5. Perennial Crops",null,null,"to add current or projected sales of perennial crops (e.g. fruit trees) and by-products and the related variable expenditures"]
[]
[null,null,"6. Livestock",null,null,"to add current or projected sales of livestock, poultry and by-products and the related variable expenditures"]
[]
[null,null,"7. Calculation",null,null,"No Entry! Table summarising crop and livestock income, variable expenditures related to production, and general fixed and variable costs"]
[]
[null,null,"8. Farm Income Statement",null,null,"No Entry! Summary calculation on gross profitability of the farm enterprise"]
[]
[null,null,"Tips & Tricks"]
[]
[null,"This tool contains numerous critical formulas or calculations."]
[null,"Only add data into white (non-coloured) cells!"]
[null,"This tool provides an indicative assessment of farm profitability, and should be complemented by depper and more detailed assessments, market analysis and other due diligence, before committing to large-scale investments."]
[]
[null,null,"About"]
[null,null,"Published by: GIZ & FAO"]
[null,null,"Responsible: GIZ project Sustainable Energy for Food - Powering Agriculture"]
[null,null,"Contact: Powering.Agriculture@giz.de"]
[null,null,"Download link: https://energypedia.info/wiki/Toolbox_on_SPIS"]
[null,null,"About: Powering Agriculture: An Energy Grand Challenge for Development: https://poweringag.org"]
[null,null,"Version: 1.0 (January 2017)"]
[]
[null,null,"The Toolbox on Solar Powered Irrigation Systems is made possible through the global initiative Powering Agriculture: An Energy Grand Challenge for Development (PAEGC). In 2012, the United States Agency for International Development (USAID), the Swedish International Development Cooperation Agency (Sida), the German Federal Ministry for Economic Cooperation and Development (BMZ), Duke Energy, and the Overseas Private Investment Cooperation (OPIC) combined resources to create the PAEGC initiative. The objective of PAEGC is to support new and sustainable approaches to accelerate the development and deployment of clean energy solutions for increasing agriculture productivity and/or value for farmers and agribusinesses in developing countries and emerging regions that lack access to reliable, affordable clean energy."]
{"$rows_empty":9}
[null,null,"The designations employed and the presentation of material in this information product do not imply the expression of any opinion whatsoever on the part of the Food and Agriculture Organizations of the United Nations (FAO), Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH or any of the PAEGC Founding Partners concerning the legal or development status of any country, territory, city or area or of its authorities, or concerning the delimitation of its frontiers or boundaries. The mention of specific companies or products of manufacturers, whether or not these have been patented, does not imply that these have been endorsed or recommended by FAO, GIZ, or any of the PAEGC Founding Partners in preference to others of a similar nature that are not mentioned. The views expressed in this information product are those of the author and do not necessarily reflect the views or policies of FAO, GIZ, or any of the PAEGC Founding Partners."]
{"$rows_empty":10}
[null,null,"FAO, GIZ and the PAEGC Founding Partners encourage the use, reproduction and dissemination of material in this information product. Except where otherwise indicated, material may be copied, downloaded and printed for private study, research and teaching purposes, or for use in non-commercial products or services, provided that appropriate acknowledgement of FAO and GIZ as the source and copyright holder is given."]
[]
[]
[]
[]
[]
[null,null,"© GIZ and FAO, 2017"]

{"sheet":"1 General Information","index":1,"n_rows":48,"n_cols":10,"rows_kept":48,"cut":false,"hidden":false,"merged":[[0,0,0,9],[5,7,5,9],[11,2,11,7],[17,1,17,9],[18,1,18,9],[1,1,2,9],[7,2,7,9],[8,2,8,4],[10,2,10,4],[9,2,9,4],[4,2,4,4],[4,7,4,9],[5,2,5,4]]}
["DESIGN – Farm Analysis Tool"]
[null,"1 GENERAL FARM INFORMATION"]
[]
[]
[null,"Country","Namibia",null,null,null,"Region","Karas"]
[null,"Farm code",{"$nulls":4},"Date","2017-11-14"]
[]
[null,"Name of the farm"]
[null,"Village"]
[null,"Division"]
[null,"District"]
[null,"Interviewer"]
[null,"Agricultural campaign",null,2019,2020,"( four digits each ! )"]
[null,"Currency used for calculation",null,"€"]
[null,"Area measurement unit",null,"acre",{"$nulls":4},"Conversion factor to 1 ha :",2.5]
[null,"Weight measurement unit",null,"kg",{"$nulls":4},"Conversion factor to 1 kg :",1]
[]
[]
[null,"LAND RESOURCES"]
[]
[null,"Property status",null,"Area"]
[null,"+ Land owned",null,null,10,{"$f":"+$D$15","v":"acre"},"=",null,{"$f":"+E22/$J$15","v":4},"ha"]
[null,"+ Part of co-operative land",null,null,null,"acre","=",null,{"$f":"+E23/$J$15","v":0},"ha"]
[null,"+ Land exploited as sharegrower (partner possesses)",null,null,null,"acre","=",null,0,"ha"]
[null,"+ Land leased in",null,null,2,"acre","=",null,0.8,"ha"]
[null," - Land leased out",null,null,2,"acre","=",null,0.8,"ha"]
[null,"+ Land in possession of other sources",null,null,null,"acre","=",null,0,"ha"]
[null,null,null,"Total",{"$f":"+SUM(E22:E25)-E26+E27","v":10},"acre","=",null,4,"ha"]
[]
[null,"Access to communal grazing lands",null,"Yes",null,null,null,"No","X"]
[]
[null,"Land classification",null,"Area","rain fed","irrigated",null,null,"Total area"]
[null,"Seasonal crop land",null,null,2,6,{"$f":"+$D$15","v":"acre"},"=",{"$f":"(+E33+F33)/$J$15","v":3.2},"ha"]
[null,"Perennials (with & without option of intercropping)",{"$nulls":4},"acre","=",{"$f":"(+E34+F34)/$J$15","v":0},"ha"]
[null,"Greenhouses",{"$nulls":4},"acre","=",{"$f":"(+E35+F35)/$J$15","v":0},"ha"]
[null,"Pastures (grazing land)",{"$nulls":4},"acre","=",{"$f":"(+E36+F36)/$J$15","v":0},"ha"]
[null,"Fallow land",null,null,2,null,"acre","=",{"$f":"(+E37+F37)/$J$15","v":0.8},"ha"]
[null,null,null,"Total agricultural / horticultural land",{"$f":"+SUM(E33:E37)","v":4},{"$f":"+SUM(F33:F37)","v":6},"acre","=",{"$f":"IF((+$I$33+$I$34+$I$35+$I$36+$I$37)=I28,+$I$33+$I$34+$I$35+$I$36+$I$37,\"CHECK !\")","v":4},"ha"]
[]
[null,"Afforested area",null,null,null,{"$f":"+$D$15","v":"acre"},"=",null,{"$f":"+E40/$J$15","v":0},"ha"]
[null,"Long term fallow ( >3 years )",null,null,null,{"$f":"+$D$15","v":"acre"},"=",null,{"$f":"+E41/$J$15","v":0},"ha"]
[null,null,null,"Total non-agricultural land",{"$f":"+E41+E40","v":0},{"$f":"+$D$15","v":"acre"},"=",null,{"$f":"+E42/$J$15","v":0},"ha"]
[{"$nulls":4},"or lease in kind"]
[null,"Lease costs",20,{"$f":"+$D$14","v":"€"},"for",{"$f":"+$E$25","v":2},"leased in"]
[null,"unit costs equivalent to",{"$f":"IF(F44=0,0,+C44/F44)","v":10},{"$f":"+$D$14&\" per \"&D15","v":"€ per acre"},"per month"]
[]
[null,"Revenue from lease",20,{"$f":"+$D$14","v":"€"},"for",{"$f":"+$E$26","v":2},"leased out"]
[null,"unit revenue equivalent to",{"$f":"IF(F47=0,0,+C47/F47)","v":10},{"$f":"+$D$14&\" per \"&D15","v":"€ per acre"},"per month"]

{"sheet":"2 Equipment & Assets","index":2,"n_rows":38,"n_cols":12,"rows_kept":38,"cut":false,"hidden":false,"merged":[[34,1,34,3],[28,1,28,3],[29,1,29,3],[0,0,0,8],[1,1,1,7],[3,6,3,7],[3,2,3,3],[5,1,9,3],[5,5,8,5],[5,6,8,6],[30,1,30,3],[31,1,31,3],[32,1,32,3],[33,1,33,3],[22,2,22,3],[23,2,23,3],[24,2,24,3],[25,2,25,3],[26,2,26,3],[27,2,27,3],[5,4,8,4],[5,7,8,7],[21,2,21,3],[10,2,10,3],[11,2,11,3],[12,2,12,3],[13,2,13,3],[14,2,14,3],[15,2,15,3],[16,2,16,3],[17,2,17,3],[18,2,18,3],[19,2,19,3],[20,2,20,3]]}
["DESIGN – Farm Analysis Tool"]
[null,"2 EQUIPMENT & ASSETS"]
[]
[null,"Annual inflation rate",5.3999999999999999E-2,null,null,"Farm code",{"$f":"'1 General Information'!C6","v":0}]
[]
[null,"Type\n\n(Position the mouse on \"Type\" to get suggestions)",null,null,"Today's value of equivalent replacement","Age","Normal life span","Annual depreciation for replacement"]
[]
[]
[]
[{"$nulls":4},{"$f":"'1 General Information'!D14","v":"€"},"years","years",{"$f":"'1 General Information'!D14","v":"€"}]
[null,"Sprayer",null,null,10000,4,10,{"$f":"IF(G11=0,0,+IF((+G11-F11)<0,\"amorti   \",(E11*((1+$C$4)^(G11-F11)))/G11))","v":1371.0196056250554},"Indicative normal life span:","Please select"]
[null,"Well / borehole",null,null,70000,10,20,{"$f":"IF(G12=0,0,+IF((+G12-F12)<0,\"amorti   \",(E12*((1+$C$4)^(G12-F12)))/G12))","v":5922.0784078445076},null,"Baler"]
[null,"Livestock shed / stable",{"$nulls":5},0,"Livestock shed - 20 years","Cereal harvester"]
[null,"Please select",{"$nulls":5},0,"Garage / Workshop - 20 year","Cultivator / tiller"]
[null,"Please select",{"$nulls":5},0,"Storage / warehouse - 20 years","Fertilizer distributor"]
[null,"Please select",{"$nulls":5},0,"Other building - 20 years","Glashouse equipement"]
[null,"Please select",{"$nulls":5},0,"Well / borehole - 20 years","Grass cutter"]
[null,"Please select",{"$nulls":5},0,"Ox cart - 7 years","Irrigation material",null," "]
[null,"Please select",{"$nulls":5},0,"Truck / car - 10 years","Livestock shed / stable"]
[null,"Please select",{"$nulls":5},0,"Tractor - 10 years","Other buildings"]
[null,"Please select",{"$nulls":5},0,"Plough - 7 years","Ox cart"]
[null,"Please select",{"$nulls":5},0,"Cultivator / tiller - 7 years","Plough"]
[null,"Please select",{"$nulls":5},0,"Sowing machine - 7 years","PV generator"]
[null,"Please select",{"$nulls":5},0,"Fertilizer distributor - 7 years","Sowing machine"]
[null,"Please select",{"$nulls":5},0,"Sprayer - 7 years ","Sprayer"]
[null,"Please select",{"$nulls":5},0,"Grass cutter  -  7 years","Storage / warehouse"]
[null,"Please select",{"$nulls":5},0,"Baler - 7 years","Tractor / car"]
[null,"Please select",{"$nulls":5},0,"Cereal harvester - 10 years","Water pump"]
[{"$nulls":7},0,"Irrigation material - 5 years","Well / borehole"]
[{"$nulls":7},0,"Water pump - 7 years","Workshop / garage"]
[{"$nulls":7},0,"PV generator - 20 years"]
[{"$nulls":7},0,"Glasshouse equipment - 10 years"]
[{"$nulls":7},0]
[{"$nulls":7},0]
[{"$nulls":7},0]
[{"$nulls":7},0]
[]
[null,"TOTAL ANNUAL DEPRECIATION needed for replacement",{"$nulls":4},{"$f":"'1 General Information'!D14","v":"€"},{"$f":"+SUM(H11:H36)","v":7293.0980134695628}]

{"sheet":"3 Costs & Financing","index":3,"n_rows":36,"n_cols":15,"rows_kept":36,"cut":false,"hidden":false,"merged":[[0,0,0,14],[23,1,23,14],[25,6,27,6],[25,1,27,1],[25,2,27,2],[25,3,27,3],[25,4,27,4],[25,5,27,5],[25,7,27,7],[24,9,27,9],[25,10,26,14],[3,12,3,13],[1,1,1,14]]}
["DESIGN – Farm Analysis Tool"]
[null,"4 COSTS (FIXED and VARIABLE)"]
[]
[{"$nulls":11},"Farm code",{"$f":"'1 General Information'!C6","v":0}]
[]
[null,"Month","January","February","March","April","May","June","July","August","September","October","November","December","Total"]
[null,"Type of FIXED COSTS",1,2,3,4,5,6,7,8,9,10,11,12]
[null,"Membership fees ",{"$nulls":12},{"$f":"+SUM(C8:N8)","v":0}]
[null,"Insurance costs",{"$nulls":12},{"$f":"+SUM(C9:N9)","v":0}]
[null,"Land tax",{"$nulls":12},0]
[null,"Social fund contribution",{"$nulls":12},0]
[null,"Rental cost and leasing fees (except land leasing)",{"$nulls":12},0]
[null,"Other fixed costs",{"$nulls":12},0]
[null,"TOTAL FIXED COSTS per month",{"$f":"+SUM(C8:C13)","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Month","January","February","March","April","May","June","July","August","September","October","November","December","Total"]
[null,"Type of VARIABLE COSTS",1,2,3,4,5,6,7,8,9,10,11,12]
[null,"Maintenance & repair",70,70,70,70,70,70,70,70,70,70,70,70,840]
[null,"General fuel & lubricants ",70,70,70,70,70,70,70,70,70,70,70,70,840]
[null,"Water, electricity, gas supply",70,70,70,70,70,70,70,70,70,70,70,70,840]
[null,"Regular transport fees ",70,70,70,70,70,70,70,70,70,70,70,70,840]
[null,"Regular staff salary costs",70,70,70,70,70,70,70,70,70,70,70,70,840]
[null,"Other variable costs",70,70,70,70,70,70,70,70,70,70,70,70,{"$f":"+SUM(C22:N22)","v":840}]
[null,"TOTAL VARIABLE COSTS per month",{"$f":"+SUM(C17:C22)","v":420},420,420,420,420,420,420,420,420,420,420,420,5040]
[null,"CREDIT AND FINANCING (simplified calculator, to be confirmed with loan provider)"]
[{"$nulls":9},"Enter manually:"]
[null,"Bank name","Loan amount","Credit period (years)","Month of taking credit","Year of taking credit","Annual interest rate","Monthly loan repayment",null,null,"Note: the calculator value will take precedence to the manual value. Ensure calculator value is 0 in order to use manual value."]
[{"$nulls":8},"OR"]
[]
[null,"Test Bank",20000,3,1,2017,0.15,{"$f":"IF(E29,-PMT(G29/12,D29*12,C29),\"0\")","v":693.30657008388266},null,345]
[{"$nulls":7},{"$f":"IF(E30,-PMT(G30/12,D30*12,C30),\"0\")","v":"0"}]
[{"$nulls":7},{"$f":"IF(E31,-PMT(G31/12,D31*12,C31),\"0\")","v":"0"}]
[{"$nulls":7},"0"]
[{"$nulls":7},"0"]
[{"$nulls":7},"0"]
[{"$nulls":7},"0"]
[null,"TOTAL CREDIT",{"$f":"SUM(C29:C35)","v":20000},{"$nulls":4},{"$f":"SUM(H29:H35)","v":693.30657008388266},null,{"$f":"SUM(J29:J35)","v":345}]

{"sheet":"4 Seasonal Crops","index":4,"n_rows":73,"n_cols":10,"rows_kept":73,"cut":false,"hidden":false,"merged":[[0,0,0,6],[1,1,1,6],[7,1,7,6],[20,1,20,6],[62,1,62,6],[51,1,51,6],[24,1,24,6],[30,1,30,6],[36,1,36,6],[44,1,44,6],[58,1,58,6],[19,1,19,6],[3,5,3,6]]}
["DESIGN – Farm Analysis Tool"]
[null,"4 SEASONAL CROP GROSS PROFIT CALCULATION"]
[]
[{"$nulls":4},"Farm code",{"$f":"'1 General Information'!C6","v":0}]
[]
[null,"Agricultural land used:",{"$f":"SUM(C10:C14)","v":4},{"$f":"'1 General Information'!D15","v":"acre"}]
[null,null,null,"Unit","Quantity","Unit Price","Value"]
[null,"Sales"]
[null,"Crop types:","Area:"]
[null,"rice ",1,"kg",1400,500,{"$f":"+F10*E10*C10","v":700000}]
[null,"potatoes",1,"kg",1400,500,{"$f":"+F11*E11*C11","v":700000}]
[null,"maize",1,"kg",1000,500,500000]
[null,"fodder",1,"kg",1400,500,700000]
[null,null,null,"kg",1400,500,0]
[null,"By-products:"]
[null,"Compost",null,"bags",500,120,{"$f":"+F16*E16","v":60000}]
[null,"Hay",null,"bale",500,120,60000]
[{"$nulls":6},0]
[null,"GROSS PRODUCT",{"$nulls":4},{"$f":"SUM(G10:G18)","v":2720000}]
[null,"Variable Costs"]
[null,"Seeds"]
[null,"Local seeds",null,"kg",100,null,{"$f":"+F22*E22","v":0}]
[null,"Certified seeds",null,"kg",80,40,{"$f":"+F23*E23","v":3200}]
[null,null,"Sub-Total",null,null,null,{"$f":"+G23+G22","v":3200}]
[null,"Manure & Fertiliser"]
[null,"Manure",null,"kg",300,50,{"$f":"+F26*E26","v":15000}]
[null,"N",null,"kg",120,250,{"$f":"+F27*E27","v":30000}]
[null,"P",null,"kg",80,380,{"$f":"+F28*E28","v":30400}]
[null,"K",null,"kg",50,90,{"$f":"+F29*E29","v":4500}]
[null,null,"Sub-Total",null,null,null,{"$f":"+SUM(G26:G29)","v":79900}]
[null,"Plant Protection"]
[null,"Herbicides",null,"kg or litres",10,1300,{"$f":"+F32*E32","v":13000}]
[null,"Insecticides",null,"kg or litres",null,null,{"$f":"+F33*E33","v":0}]
[null,"Fungicides",null,"kg or litres",null,null,{"$f":"+F34*E34","v":0}]
[null,"Others",null,"kg or litres",null,null,{"$f":"+F35*E35","v":0}]
[null,null,"Sub-Total",null,null,null,{"$f":"+SUM(G32:G35)","v":13000}]
[null,"Labour (family, permanent staff and temporary staff)"]
[null,"Labour type","Number of labour type:"]
[null,"Family member",1,"months",12,200,{"$f":"+F39*E39*C39","v":2400},null,"Family member","days"]
[null,"Family member",2,"months",8,200,{"$f":"+F40*E40*C40","v":3200},null,"Permanent staff","months"]
[null,"Family member",null,"months",null,null,{"$f":"+F41*E41*C41","v":0},null,"Temporary staff","years"]
[null,"Family member",null,"months",null,null,{"$f":"+F42*E42*C42","v":0}]
[null,"Family member",1,"months",12,250,3000]
[null,null,"Sub-Total",null,null,null,{"$f":"+SUM(G39:G43)","v":8600}]
[null,"Traction and Mechanisation (own equipment and hired services)"]
[null,"Ploughing / tillage",null,"days",4,800,{"$f":"+F46*E46","v":3200}]
[null,"Transport",null,"trips",4,1200,4800]
[{"$nulls":6},0]
[{"$nulls":6},0]
[{"$nulls":6},0]
[null,null,"Sub-Total",null,null,null,{"$f":"+SUM(G46:G50)","v":8000}]
[null,"Infrastructure (maintenance and expansion)"]
[null,"Fence repairs",null,null,4,800,{"$f":"+F53*E53","v":3200}]
[null,"Irrigation system repair",null,null,3,1200,3600]
[null,"New greenhouse",{"$nulls":4},0]
[{"$nulls":6},0]
[{"$nulls":6},0]
[null,null,"Sub-Total",null,null,null,{"$f":"+SUM(G53:G57)","v":6800}]
[null,"Irrigation"]
[null,"Water fees",null,null,1,400,{"$f":"+F60*E60","v":400}]
[null,"Fuel / energie",null,null,1,5000,{"$f":"+F61*E61","v":5000}]
[null,null,"Sub-Total",null,null,null,{"$f":"+G61+G60","v":5400}]
[null,"Other costs"]
[null,"Post-harvest operations",null,{"$f":"'1 General Information'!$D$14","v":"€"},null,null,{"$f":"E64*F64","v":0}]
[null,"Packaging materials",null,{"$f":"'1 General Information'!$D$14","v":"€"},null,null,{"$f":"E65*F65","v":0}]
[null,"Processing",null,{"$f":"'1 General Information'!$D$14","v":"€"},null,null,0]
[null,"Processing",null,{"$f":"'1 General Information'!$D$14","v":"€"},null,null,0]
[null,"Marketing",null,{"$f":"'1 General Information'!$D$14","v":"€"},2,700,1400]
[null,null,"Sub-Total",null,null,null,{"$f":"SUM(G64:G68)","v":1400}]
[]
[null,"TOTAL VARIABLE COSTS",{"$nulls":4},{"$f":"+G69+G62+G58+G44+G36+G30+G24+G51","v":126300}]
[]
[null,"GROSS PROFIT",{"$nulls":4},{"$f":"+G19-G71","v":2593700}]

{"sheet":"5 Perennial Crops","index":5,"n_rows":75,"n_cols":10,"rows_kept":75,"cut":false,"hidden":false,"merged":[[46,1,46,6],[60,1,60,6],[64,1,64,6],[53,1,53,6],[38,1,38,6],[32,1,32,6],[0,0,0,6],[1,1,1,6],[7,1,7,6],[20,1,20,6],[26,1,26,6],[19,1,19,6],[3,5,3,6]]}
["DESIGN – Farm Analysis Tool"]
[null,"5 PERENNIAL CROP GROSS PROFIT CALCULATION"]
[]
[{"$nulls":4},"Farm code",{"$f":"'1 General Information'!C6","v":0}]
[]
[null,"Agricultural land used:",{"$f":"SUM(C10:C14)","v":4},{"$f":"'1 General Information'!D15","v":"acre"}]
[null,null,null,"Unit","Quantity","Unit Price","Value"]
[null,"Sales"]
[null,"Crop types:","Area:"]
[null,"date palm",1,"kg",1400,500,{"$f":"+F10*E10*C10","v":700000}]
[null,"pomegranat",1,"kg",1400,500,{"$f":"+F11*E11*C11","v":700000}]
[null,"citrus",2,"kg",1000,500,1000000]
[null,null,null,"kg",null,500,0]
[null,null,null,"kg",null,500,0]
[null,"By-products:"]
[null,"Compost",null,"bags",500,120,{"$f":"+F16*E16","v":60000}]
[null,"Wood",null,"bundles",500,120,{"$f":"+F17*E17","v":60000}]
[{"$nulls":6},0]
[null,"GROSS PRODUCT",{"$nulls":4},{"$f":"SUM(G10:G18)","v":2520000}]
[null,"Variable Costs"]
[null,"Seedlings"]
[null,"Local Seedlings",null,"no.",null,null,{"$f":"+F22*E22","v":0}]
[null,"Nursery Seedlings",null,"no.",80,400,{"$f":"+F23*E23","v":32000}]
[null,"Other establishment cost (juvenile phase)",null,{"$f":"'1 General Information'!D20","v":0},null,null,{"$f":"F24","v":0}]
[null,"Duration of juvenile phase",null,"years",3,null,{"$f":"SUM(G22:G24)","v":32000}]
[null,null,"Sub-Total",null,null,null,{"$f":"IF(+G25=0,0,(+G23+G22+G24)/E25)","v":10666.666666666666}]
[null,"Manure & Fertiliser"]
[null,"Manure",null,"kg",300,50,{"$f":"+F28*E28","v":15000}]
[null,"N",null,"kg",120,250,{"$f":"+F29*E29","v":30000}]
[null,"P",null,"kg",80,380,{"$f":"+F30*E30","v":30400}]
[null,"K",null,"kg",50,20,{"$f":"+F31*E31","v":1000}]
[null,null,"Sub-Total",null,null,null,{"$f":"+SUM(G28:G31)","v":76400}]
[null,"Plant Protection"]
[null,"Herbicides",null,"kg or litres",10,1300,{"$f":"+F34*E34","v":13000}]
[null,"Insecticides",null,"kg or litres",19,1000,{"$f":"+F35*E35","v":19000}]
[null,"Fungicides",null,"kg or litres",null,null,{"$f":"+F36*E36","v":0}]
[null,"Others",null,"kg or litres",null,null,{"$f":"+F37*E37","v":0}]
[null,null,"Sub-Total",null,null,null,{"$f":"+SUM(G34:G37)","v":32000}]
[null,"Labour (family, permanent staff and temporary staff)"]
[null,"Labour type","Number of labour type:"]
[null,"Family member",1,"months",12,200,{"$f":"+F41*E41*C41","v":2400},null,"Family member","days"]
[null,"Family member",2,"months",8,200,{"$f":"+F42*E42*C42","v":3200},null,"Permanent staff","months"]
[null,"Family member",null,"months",null,null,{"$f":"+F43*E43*C43","v":0},null,"Temporary staff","years"]
[null,"Family member",null,"months",null,null,{"$f":"+F44*E44*C44","v":0}]
[null,"Family member",1,"months",12,250,{"$f":"+F45*E45*C45","v":3000}]
[null,null,"Sub-Total",null,null,null,{"$f":"+SUM(G41:G45)","v":8600}]
[null,"Traction and Mechanisation (own equipment and hired services)"]
[null,"Ploughing / tillage",null,"days",4,800,{"$f":"+F48*E48","v":3200}]
[null,"Transport",null,"trips",1,1200,1200]
[{"$nulls":6},0]
[{"$nulls":6},0]
[{"$nulls":6},0]
[null,null,"Sub-Total",null,null,null,{"$f":"+SUM(G48:G52)","v":4400}]
[null,"Infrastructure (maintenance and expansion)"]
[null,"Fence repairs",null,null,4,800,{"$f":"+F55*E55","v":3200}]
[null,"Irrigation system repair",null,null,3,1200,3600]
[{"$nulls":6},0]
[{"$nulls":6},0]
[{"$nulls":6},0]
[null,null,"Sub-Total",null,null,null,{"$f":"+SUM(G55:G59)","v":6800}]
[null,"Irrigation"]
[null,"Water fees",null,null,1,400,{"$f":"+F62*E62","v":400}]
[null,"Fuel / energie",null,null,1,5000,{"$f":"+F63*E63","v":5000}]
[null,null,"Sub-Total",null,null,null,{"$f":"+G63+G62","v":5400}]
[null,"Other costs"]
[null,"Post-harvest operations",null,{"$f":"'1 General Information'!$D$14","v":"€"},null,null,{"$f":"E66*F66","v":0}]
[null,"Packaging materials",null,{"$f":"'1 General Information'!$D$14","v":"€"},null,null,{"$f":"E67*F67","v":0}]
[null,"Processing",null,{"$f":"'1 General Information'!$D$14","v":"€"},null,null,0]
[null,"Processing",null,{"$f":"'1 General Information'!$D$14","v":"€"},null,null,0]
[null,"Marketing",null,{"$f":"'1 General Information'!$D$14","v":"€"},2,700,1400]
[null,null,"Sub-Total",null,null,null,{"$f":"SUM(G66:G70)","v":1400}]
[]
[null,"TOTAL VARIABLE COSTS",{"$nulls":4},{"$f":"+G71+G64+G60+G46+G38+G32+G26+G53","v":145666.66666666666}]
[]
[null,"GROSS PROFIT",{"$nulls":4},{"$f":"+G19-G73","v":2374333.3333333335}]

{"sheet":"6 Livestock","index":6,"n_rows":84,"n_cols":10,"rows_kept":84,"cut":false,"hidden":false,"merged":[[53,1,53,6],[67,1,67,6],[71,1,71,6],[60,1,60,6],[45,1,45,6],[0,0,0,6],[1,1,1,6],[7,1,7,6],[30,1,30,6],[39,1,39,6],[3,5,3,6]]}
["DESIGN – Farm Analysis Tool"]
[null,"6 LIVESTOCK GROSS PROFIT CALCULATION"]
[]
[{"$nulls":4},"Farm code",{"$f":"'1 General Information'!C6","v":0}]
[]
[null,"Livestock sold:",{"$f":"SUM(E10:E23)","v":10},"head"]
[null,null,null,"Unit","Quantity","Unit Price","Value"]
[null,"Sales"]
[null,"Livestock type"]
[null,"Dairy cows",null,"head",10,500,{"$f":"+F10*E10","v":5000}]
[null,"Heifers",null,"head",null,null,{"$f":"+F11*E11","v":0}]
[null,"Adult steers",null,"head",null,null,0]
[null,"Juvenile steers",null,"head",null,null,0]
[null,"Calfs",null,"head",null,null,0]
[null,"Sheep does",null,"head",null,null,0]
[null,"Sheep bucks",null,"head",null,null,0]
[null,"Sheep kids",null,"head",null,null,0]
[null,"Goat does",null,"head",null,null,0]
[null,"Goat bucks",null,"head",null,null,0]
[null,"Goat kids",null,"head",null,null,0]
[null,"Chickens",null,"head",null,null,0]
[{"$nulls":6},0]
[{"$nulls":6},0]
[null,"By-products:"]
[null,"Milk",null,"litres",500,120,{"$f":"+F25*E25","v":60000}]
[null,"Eggs",null,null,500,120,{"$f":"+F26*E26","v":60000}]
[null,"Skins",{"$nulls":4},{"$f":"+F27*E27","v":0}]
[null,"Manure",{"$nulls":4},{"$f":"+F28*E28","v":0}]
[{"$nulls":6},0]
[null,"GROSS PRODUCT",{"$nulls":4},{"$f":"SUM(G10:G29)","v":125000}]
[null,"Fodder & Fodder Concentrates"]
[null,"Regular base fodder",null,"kg",null,null,{"$f":"+F32*E32","v":0}]
[null,"Special fodder",null,"kg",80,400,{"$f":"+F33*E33","v":32000}]
[null,"Composed concentrates",{"$nulls":4},0]
[null,"Husks",{"$nulls":4},0]
[null,"Sunflower oil cakes",{"$nulls":4},0]
[null,"Grains",{"$nulls":4},0]
[null,"Milk powder",null,null,3,null,0]
[null,null,"Sub-Total",null,null,null,{"$f":"SUM(G32:G38)","v":32000}]
[null,"Veterinary Services"]
[null,"Vaccination",null,{"$f":"'1 General Information'!$D$14","v":"€"},null,null,{"$f":"+F41*E41","v":0}]
[null,"Inspections",null,{"$f":"'1 General Information'!$D$14","v":"€"},null,null,{"$f":"+F42*E42","v":0}]
[null,null,null,{"$f":"'1 General Information'!$D$14","v":"€"},null,null,{"$f":"+F43*E43","v":0}]
[null,null,null,{"$f":"'1 General Information'!$D$14","v":"€"},null,null,{"$f":"+F44*E44","v":0}]
[null,null,"Sub-Total",null,null,null,{"$f":"+SUM(G41:G44)","v":0}]
[null,"Labour (family, permanent staff and temporary staff)"]
[null,"Labour type","Number of labour type:"]
[null,"Family member",1,"months",12,200,{"$f":"+F48*E48*C48","v":2400},null,"Family member","days"]
[null,"Family member",2,"months",8,200,{"$f":"+F49*E49*C49","v":3200},null,"Permanent staff","months"]
[null,"Family member",null,"months",null,null,{"$f":"+F50*E50*C50","v":0},null,"Temporary staff","years"]
[null,"Family member",null,"months",null,null,{"$f":"+F51*E51*C51","v":0}]
[null,"Family member",1,"months",12,250,{"$f":"+F52*E52*C52","v":3000}]
[null,null,"Sub-Total",null,null,null,{"$f":"+SUM(G48:G52)","v":8600}]
[null,"Traction and Mechanisation (own equipment and hired services)"]
[null,"Ploughing / tillage",null,"days",4,800,{"$f":"+F55*E55","v":3200}]
[null,"Transport",null,"trips",3,1200,3600]
[{"$nulls":6},0]
[{"$nulls":6},0]
[{"$nulls":6},0]
[null,null,"Sub-Total",null,null,null,{"$f":"+SUM(G55:G59)","v":6800}]
[null,"Infrastructure (maintenance and expansion)"]
[null,"Fence repair",null,{"$f":"'1 General Information'!$D$14","v":"€"},4,800,{"$f":"+F62*E62","v":3200}]
[null,"New shed",null,{"$f":"'1 General Information'!$D$14","v":"€"},1,30000,30000]
[null,null,null,{"$f":"'1 General Information'!$D$14","v":"€"},null,null,0]
[null,null,null,{"$f":"'1 General Information'!$D$14","v":"€"},null,null,0]
[null,null,null,{"$f":"'1 General Information'!$D$14","v":"€"},null,null,0]
[null,null,"Sub-Total",null,null,null,{"$f":"+SUM(G62:G66)","v":33200}]
[null,"Water supply"]
[null,"Water fees",null,null,1,400,{"$f":"+F69*E69","v":400}]
[null,"Fuel / energie",null,null,1,5000,{"$f":"+F70*E70","v":5000}]
[null,null,"Sub-Total",null,null,null,{"$f":"+G70+G69","v":5400}]
[null,"Other costs"]
[null,"Cooling services",null,{"$f":"'1 General Information'!$D$14","v":"€"},null,null,{"$f":"E73*F73","v":0}]
[null,"Abattoir services",null,{"$f":"'1 General Information'!$D$14","v":"€"},null,null,{"$f":"E74*F74","v":0}]
[null,"Packaging materials",null,{"$f":"'1 General Information'!$D$14","v":"€"},null,null,0]
[null,"Pasture leasing",null,{"$f":"'1 General Information'!$D$14","v":"€"},null,null,0]
[null,"Processing",null,{"$f":"'1 General Information'!$D$14","v":"€"},null,null,0]
[null,"Marketing",null,{"$f":"'1 General Information'!$D$14","v":"€"},null,null,0]
[null,null,null,{"$f":"'1 General Information'!$D$14","v":"€"},2,700,{"$f":"E79*F79","v":1400}]
[null,null,"Sub-Total",null,null,null,{"$f":"SUM(G73:G79)","v":1400}]
[]
[null,"TOTAL VARIABLE COSTS",{"$nulls":4},{"$f":"+G80+G71+G67+G53+G60+G45+G39","v":87400}]
[]
[null,"GROSS PROFIT",{"$nulls":4},{"$f":"+G30-G82","v":37600}]

{"sheet":"7 Calculation","index":7,"n_rows":17,"n_cols":19,"rows_kept":17,"cut":false,"hidden":false,"merged":[[1,1,1,18],[0,1,0,18],[3,2,3,5],[5,1,7,1],[6,2,7,2],[6,18,7,18]]}
[null,"DESIGN – Farm Analysis Tool"]
[null,"7 SUMMARY OF GROSS MARGINS"]
[]
[null,"Farm code",{"$f":"'1 General Information'!C6","v":0}]
[]
[null,"Farm Enterprise","Area cultivated / Livestock sold","Gross Main Product","Gross \nBy-product","Gross Prodcut","Seeds / Seedlings / Establishment","Fodder / Fodder Concentrates","Manure / Fertiliser","Veterinary Services","Plant Protection","Labour","Traction / Mechanisation","Infrastructure","Irrigation / Water supply","Other Costs","Total Costs","Revenue","Share of enterprise at total GM"]
[null,null,"ha / head",{"$f":"'1 General Information'!$D$14","v":"€"},{"$f":"'1 General Information'!$D$14","v":"€"},{"$f":"'1 General Information'!$D$14","v":"€"},{"$f":"'1 General Information'!$D$14","v":"€"},{"$f":"'1 General Information'!$D$14","v":"€"},{"$f":"'1 General Information'!$D$14","v":"€"},{"$f":"'1 General Information'!$D$14","v":"€"},{"$f":"'1 General Information'!$D$14","v":"€"},{"$f":"'1 General Information'!$D$14","v":"€"},{"$f":"'1 General Information'!$D$14","v":"€"},{"$f":"'1 General Information'!$D$14","v":"€"},{"$f":"'1 General Information'!$D$14","v":"€"},{"$f":"'1 General Information'!$D$14","v":"€"},{"$f":"M7","v":"€"},{"$f":"Q7","v":"€"},"%"]
[null,null,null,"total","total","total","total","total","total","total","total","total","total","total","total","total","total","per farm enterprise"]
[null,"Seasonal crops",{"$f":"'4 Seasonal Crops'!C6","v":4},{"$f":"SUM('4 Seasonal Crops'!G10:G14)","v":2600000},{"$f":"SUM('4 Seasonal Crops'!G16:G18)","v":120000},{"$f":"'4 Seasonal Crops'!G19","v":2720000},{"$f":"'4 Seasonal Crops'!G24","v":3200},null,{"$f":"'4 Seasonal Crops'!G30","v":79900},null,{"$f":"'4 Seasonal Crops'!G36","v":13000},{"$f":"'4 Seasonal Crops'!G44","v":8600},{"$f":"'4 Seasonal Crops'!G51","v":8000},{"$f":"'4 Seasonal Crops'!G58","v":6800},{"$f":"'4 Seasonal Crops'!G62","v":5400},{"$f":"'4 Seasonal Crops'!G69","v":1400},{"$f":"'4 Seasonal Crops'!G71","v":126300},{"$f":"'4 Seasonal Crops'!G73","v":2593700},{"$f":"IF($R$12=0,0,+R9/$R$12)","v":0.5181562106693125}]
[null,"Perennial crops",{"$f":"'5 Perennial Crops'!C6","v":4},{"$f":"SUM('5 Perennial Crops'!G10:G14)","v":2400000},{"$f":"SUM('5 Perennial Crops'!G16:G18)","v":120000},{"$f":"'5 Perennial Crops'!G19","v":2520000},{"$f":"'5 Perennial Crops'!G26","v":10666.666666666666},null,{"$f":"'5 Perennial Crops'!G32","v":76400},null,{"$f":"'5 Perennial Crops'!G38","v":32000},{"$f":"'5 Perennial Crops'!G46","v":8600},{"$f":"'5 Perennial Crops'!G53","v":4400},{"$f":"'5 Perennial Crops'!G60","v":6800},{"$f":"'5 Perennial Crops'!G64","v":5400},{"$f":"'5 Perennial Crops'!G71","v":1400},{"$f":"'5 Perennial Crops'!G73","v":145666.66666666666},{"$f":"'5 Perennial Crops'!G75","v":2374333.3333333335},{"$f":"IF($R$12=0,0,+R10/$R$12)","v":0.47433225232904258}]
[null,"Livestock",{"$f":"'6 Livestock'!C6","v":10},{"$f":"SUM('6 Livestock'!G10:G23)","v":5000},{"$f":"SUM('6 Livestock'!G25:G29)","v":120000},{"$f":"'6 Livestock'!G30","v":125000},null,{"$f":"'6 Livestock'!G39","v":32000},null,{"$f":"'6 Livestock'!G45","v":0},null,{"$f":"'6 Livestock'!G53","v":8600},null,{"$f":"'6 Livestock'!G67","v":33200},{"$f":"'6 Livestock'!G71","v":5400},{"$f":"'6 Livestock'!G80","v":1400},{"$f":"'6 Livestock'!G82","v":87400},{"$f":"'6 Livestock'!G84","v":37600},{"$f":"IF($R$12=0,0,+R11/$R$12)","v":7.5115370016448123E-3}]
[null,"Sub-Total (for entire farm)",null,{"$f":"SUM(D9:D11)","v":5005000},{"$f":"SUM(E9:E11)","v":360000},5365000,13866.666666666666,32000,156300,0,45000,25800,12400,46800,16200,4200,{"$f":"SUM(Q9:Q11)","v":359366.66666666663},{"$f":"SUM(R9:R11)","v":5005633.333333334},{"$f":"SUM(S9:S11)","v":0.99999999999999989}]
[]
[]
[null,"Fixed and Variable Costs",{"$f":"'3 Costs & Financing'!B8","v":"Membership fees "},{"$f":"'3 Costs & Financing'!B9","v":"Insurance costs"},{"$f":"'3 Costs & Financing'!B10","v":"Land tax"},{"$f":"'3 Costs & Financing'!B11","v":"Social fund contribution"},{"$f":"'3 Costs & Financing'!B12","v":"Rental cost and leasing fees (except land leasing)"},"Total annual loan repayments","Total annual depreciation costs","Total land lease in costs",{"$f":"'3 Costs & Financing'!B13","v":"Other fixed costs"},{"$f":"'3 Costs & Financing'!B17","v":"Maintenance & repair"},{"$f":"'3 Costs & Financing'!B18","v":"General fuel & lubricants "},{"$f":"'3 Costs & Financing'!B19","v":"Water, electricity, gas supply"},{"$f":"'3 Costs & Financing'!B20","v":"Regular transport fees "},{"$f":"'3 Costs & Financing'!B21","v":"Regular staff salary costs"},{"$f":"'3 Costs & Financing'!B22","v":"Other variable costs"}]
[null,null,{"$f":"'1 General Information'!$D$14","v":"€"},{"$f":"'1 General Information'!$D$14","v":"€"},{"$f":"'1 General Information'!$D$14","v":"€"},{"$f":"'1 General Information'!$D$14","v":"€"},{"$f":"'1 General Information'!$D$14","v":"€"},{"$f":"'1 General Information'!$D$14","v":"€"},{"$f":"'1 General Information'!$D$14","v":"€"},{"$f":"'1 General Information'!$D$14","v":"€"},{"$f":"'1 General Information'!$D$14","v":"€"},{"$f":"'1 General Information'!$D$14","v":"€"},{"$f":"'1 General Information'!$D$14","v":"€"},{"$f":"'1 General Information'!$D$14","v":"€"},{"$f":"'1 General Information'!$D$14","v":"€"},{"$f":"'1 General Information'!$D$14","v":"€"},{"$f":"'1 General Information'!$D$14","v":"€"}]
[null,null,{"$f":"'3 Costs & Financing'!O8","v":0},{"$f":"'3 Costs & Financing'!O9","v":0},{"$f":"'3 Costs & Financing'!O10","v":0},{"$f":"'3 Costs & Financing'!O11","v":0},{"$f":"'3 Costs & Financing'!O12","v":0},{"$f":"IF('3 Costs & Financing'!H36=0,('3 Costs & Financing'!J36*12),('3 Costs & Financing'!H36*12))","v":8319.6788410065928},{"$f":"'2 Equipment & Assets'!H38","v":7293.0980134695628},{"$f":"'1 General Information'!C44*12","v":240},{"$f":"'3 Costs & Financing'!O13","v":0},{"$f":"'3 Costs & Financing'!O17","v":840},{"$f":"'3 Costs & Financing'!O18","v":840},{"$f":"'3 Costs & Financing'!O19","v":840},{"$f":"'3 Costs & Financing'!O20","v":840},{"$f":"'3 Costs & Financing'!O21","v":840},{"$f":"'3 Costs & Financing'!O22","v":840}]

{"sheet":"8 Farm Income Statement","index":8,"n_rows":59,"n_cols":8,"rows_kept":59,"cut":false,"hidden":false,"merged":[[58,3,58,5],[1,1,1,8],[3,6,3,7],[0,0,0,8],[56,3,56,5],[57,3,57,5]]}
["DESIGN – Farm Analysis Tool"]
[null,"8 FARM INCOME STATEMENT"]
[]
[{"$nulls":5},"Farm code",{"$f":"'1 General Information'!C6","v":0}]
[]
[null,null,"+","Gross value of seasonal crop production",{"$f":"'7 Calculation'!D9","v":2600000},{"$f":"'1 General Information'!$D$14","v":"€"},"+",{"$f":"IF($E$14=0,0,(+E6/$E$14)*0.9)","v":0.48462074698696367}]
[null,null,"+","Gross value of seasonal crop by-product production",{"$f":"'7 Calculation'!E9","v":120000},{"$f":"'1 General Information'!$D$14","v":"€"},"+",{"$f":"IF($E$14=0,0,(+E7/$E$14)*0.9)","v":2.2367111399398325E-2}]
[null,null,"+","Gross value of perennial crop production",{"$f":"'7 Calculation'!D10","v":2400000},{"$f":"'1 General Information'!$D$14","v":"€"},"+",0.44734222798796647]
[null,null,"+","Gross value of perennial crop by-product production",{"$f":"'7 Calculation'!E10","v":120000},{"$f":"'1 General Information'!$D$14","v":"€"},"+",2.2367111399398325E-2]
[null,null,"+","Gross value of livestock production: ",{"$f":"'7 Calculation'!D11","v":5000},{"$f":"'1 General Information'!$D$14","v":"€"},"+",9.3196297497493016E-4]
[null,null,"+","Gross value of livestock by-product production: ",{"$f":"'7 Calculation'!E11","v":120000},{"$f":"'1 General Information'!$D$14","v":"€"},"+",2.2367111399398325E-2]
[null,null,"+","Gross value of land leased out: ",{"$f":"'1 General Information'!C47","v":20},{"$f":"'1 General Information'!$D$14","v":"€"},"+",3.727851899899721E-6]
[null,null,null,"Anticipated losses of total sales",0.1,"%"]
[null,null,"=","GROSS FARM INCOME",{"$f":"SUM(E6:E12)-(SUM(E6:E12)*E13)","v":4828518},{"$f":"'1 General Information'!$D$14","v":"€"},"=",{"$f":"SUM(H6:H12)","v":0.99999999999999989}]
[]
[]
[null,null,"-","Total fixed costs",{"$f":"'3 Costs & Financing'!O14+('3 Costs & Financing'!H36*12)","v":8319.6788410065928},{"$f":"'1 General Information'!$D$14","v":"€"},"+",{"$f":"IF($E$20=0,0,+E17/$E$20)","v":2.1892771495897734E-2}]
[null,null,"-","Total variable costs (for regular expenses)",{"$f":"'3 Costs & Financing'!O23+'2 Equipment & Assets'!H38","v":12333.098013469564},{"$f":"'1 General Information'!$D$14","v":"€"},"+",{"$f":"IF($E$20=0,0,+E18/$E$20)","v":3.2453860516174875E-2}]
[null,null,"-","Total variable costs for crop and livestock production",{"$f":"'7 Calculation'!Q12","v":359366.66666666663},{"$f":"'1 General Information'!$D$14","v":"€"},"+",{"$f":"IF($E$20=0,0,+E19/$E$20)","v":0.94565336798792743}]
[null,null,"=","TOTAL EXPENSES",{"$f":"SUM(E17:E19)","v":380019.44352114276},{"$f":"'1 General Information'!$D$14","v":"€"},"=",{"$f":"SUM(H17:H19)","v":1}]
{"$rows_empty":35}
[null,null,"=","GROSS FARM PROFIT",{"$f":"\"For period \"  &   '1 General Information'!D13","v":"For period 2019"},{"$f":"\"to \" & '1 General Information'!E13","v":"to 2020"},{"$f":"E14-E20","v":4448498.5564788571},{"$f":"'1 General Information'!$D$14","v":"€"}]
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