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1 BELIAN PERALATAN KOS PEMBANGUNAN

1.1 Membersih kawasan/parit gajah 190,000


1.2 Sistem Pengairan 160,044
1.3 Membina pagar 250,487
1.4 Jalan ladang 107,100
1.5 Peralatan pertanian 123,236
1.6 Penyediaan pasarana 252,420

JUMLAH 1,083,287

PEMBELIAN TANAH
LUAS TANAH harga/relong Belian tanah
150 relong 20,000 3,000,000
KOS PEMBANGUNAN

2 MEMBERSIH KAWASAN

Jumlah ekar Kos/ekar Jumlah


2.1 Membersih kawasan dan 100 1,000 100,000
menggali parit keliling sempadan
2.2 Membuat teres 30,000
2.3 Ploug dan Rotor 40,000
2.4 Pembinaan parit 20,000

JUMLAH 190,000

3 SISTEM PENGAIRAN

Jumlah harga/unit Jumlah


3.1 Tangki poly
500 gelen 4 unit 520 2,080
3.2 Polypaip 16mmLDPE
Panjang 147,000' 45,231 meter 1.05 47,493
3.3 300m X rm128 irrigation LDPE 16/13mm
Polypaip 16mmLDPE 150 meter 128.00 19,200
3.4 Elbow socket 400 2.25 900
3.5 Stop tap HDPE 1,470 19.30 28,371
3.6 Socket coupler 1,000 3.20 3,200
3.7 Equal tee 1,000 5.40 5,400
3.8 5X adjustable drip 4,800 4.00 19,200
3.9 Springler 4,800 4 19,200
3.1 Booster pump 4 unit
3.11 Water pump 1

3.12 Pembinaan tandop 5,000

3.13 Upah memasang 10,000

JUMLAH 160,044
4 KOS MEMBINA PAGAR

Kos Tiang harga/unit Jumlah


Jumlah tiang utk 100 ekar 8400 btg 7.50 RM63,000

Jumlah dawai duri pagar(3line) 233 gulung 45.70 RM10,648


Panjang 25,846meter X3 line
1 gulung 500 meter rm 247 tahan karat
Clip dawai 25200 0.2 RM5,040
RM78,688
panjang upah/kaki
Upah pasang 84000 kaki RM2 RM168,000

Jumlah
4.1 Pagar elektrik Solar sistem 80-100 ekar
# 418 -18 Joule RM3,799
Bateri
Wiring (3line)
Batang paip 1'
JUMLAH RM250,487

2.5 JALAN LADANG


Jarak 5km harga/unit Jumlah
Merata jalan menggunakan backhoe 380 per hari 45 RM17,100
Batu 3/4" (Crusher run) 200 lori 450 RM90,000

JUMLAH RM107,100
4800 1.5 7200
30
240
80
19200
4.8 PEMBELIAN PERALATAN PERTANIAN

Unit harga/unit Jumlah


7.1 Traktor (KUBOTA L3408) 2 39000 78,000
7.2 Trailer 2 6000 12,000
7.3 Pump racun (batteri) 16 lit 2 125 250
7.4 Water injector (PW1570 1500W) 4 399 1,596
7.5 Mesin rumput STIHL FR3001 2 445 890
7.6 Pengorek tanah 2 2500 5,000
7.7 Peralatan pejabat 25,000
7.7 Input pertanian(Cangkul, parang, 500
Dll)
Jumlah 123,236

4.9 PENYEDIAAN PASARANA JUMLAH

4.9.1 Pejabat (cabin) 6,000


4.9.2 Rumah kongsi (Cabin) 15,000
4.9.3 Pusat pengumpulan hasil 100' X 150' 150,000
4.9.4 Stor 80,000
4.9.5 Generator QUASA UPG 3400G
2,600 watt (Portable) 1 1420 1,420
JUMLAH 252,420
5 Membaris Melubang & Menanam
5.1 Membaris/melubang RM3 per lubang
5.2 membaja RM1 pokok
5.3 Upah tanam RM1 sepokok
Kos tanam sepokok RM5
X
Jumlah pokok 4,800 pokok
Jumlah kos menanam RM21,600
6 PEMBELIAN BENIH
6.1 Belian benih Musang King D197
Spesis Musang King 48 pokok/ekar
Jarak 30' x 30'
Keluasan 60 ekar
2,880 Jumlah pokok
X
Harga anak /pokok RM35
Belian Benih RM100,800 Jumlah Kos Penanaman
6.2 Belian benih Duri Hitam (Balck Thorn)@D200
Month Anak benih Musang King RM100,800
Anak benih Duri Hitam RM43,200
Spesis Duri Hitam 48 pokok/ekar Belian benih D 159 Bantal Mas RM7,200
Jarak 30' X 30' Belian benih d 2 Data Nina RM4,800
Keluasan 20 ekar Jumlah kos benih RM156,000
960 Jumlah pokok Kos baja semasa menanam RM63,744
X Upah menanam RM21,600
Harga anak /pokok RM45
Belian benih RM43,200
Jumlah RM241,344
6.3 Belian benih D 159 Bantal Mas
Month
Spesis Duri Hitam 48 pokok/ekar
Jarak 30' X 30'
Keluasan 10 ekar
480 Jumlah pokok
X
Harga anak /pokok RM15
Belian benih RM7,200

6.4 Belian benih d 2 Data Nina


Month
Spesis Duri Hitam 48 pokok/ekar
Jarak 30' X 30'
Keluasan 10 ekar
480 Jumlah pokok
X
Harga anak /pokok RM10
Belian benih RM4,800
5.4.1 KOS LINDUNGAN ANAK POKOK

Jaring Hitam (Orchid netting)

30 meter/gulung
Keperluan 1 pokok 1.5 meter
Jumlah pokok 4,800 pokok
Jumlah meter yg diperlukan 7,200 meter
30 m/gulung
Jumlah gulung yang diperlukan 240 gulung
Harga per gulung 32
Jumlah 7,680 A

Upah memasang /pokok 2


Jumlah pokok 4,800
Jumlah upah 9,600 B

Kos lindungan anak pokok 17,280 A+B


HASIL
MUSANG KING D197
1 Anggaran hasil Grade A 70% Grade B 30%

Purata Hasil sepokok 40 biji 28 biji 12 biji


Berat sebiji 2.5 kg 1.5 kg

Jumlah berat 70 kg 18 kg

Harga jualan /kg RM45 per kg RM25 per kg


Hasil sepokok RM3,150 RM450
seekar 48 pokok 48 pokok
Hasil seekar RM151,200 RM21,600

Jumlah ekar 60 ekar 60 ekar

Jumlah Jualan RM9,072,000 RM1,296,000


Jumlah Hasil untuk 80 ekar RM10,368,000

DURI HITAM@ D200 Black Thorn


Anggaran hasil Grade A 70% Grade B 30%

Purata Hasil sepokok 50 biji 35 biji 15 biji


Berat sebiji 2.5 kg 1.5 kg

Jumlah berat/pokok 87.5 kg 22.5 kg

Harga jualan /kg RM80 per kg RM50 per kg


Hasil sepokok RM7,000 RM1,125
seekar 48 pokok 48 pokok
Hasil seekar RM336,000 RM54,000

Jumlah ekar 20 ekar 20 ekar

Jumlah Jualan RM6,720,000 RM1,080,000


Jumlah Hasil untuk 20 ekar RM7,800,000
9 KOS TENAGA KERJA

Jawatan Jumlah org Gaji/sebulan Jumlah


9.1 Supervisor/kerani 2 1200 RM2,400 X 12 28,800

9.2 Jaga/buruh 2 800 RM1,600 X 12 19,200

RM4,000 48,000
19 Perpelanjaan Pentadbiran
Note M01 M02 M03 M04 M05 M06 M07 M08 M09 M10 M11 M12
Expenses
Staff Salaries 48,000 48,960 49,939 50,938 51,957 52,996 54,056 55,137 56,240 57,364 58,512 59,682
SOCSO 2% 960 979 999 1,019 1,039 1,060 1,081 1,103 1,125 1,147 1,170 1,194
EPF 12% 5,760 5,875 5,993 6,113 6,235 6,360 6,487 6,616 6,749 6,884 7,021 7,162
Konsultant 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000

Medical/Hospitalization 1.5% 720 734 749 779 795 811 827 844 860 878 895 895
Staff Training &
Development - - - - - - - - - - - -
Tel/Fax Charges 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600 3,600
Utilities 600 500 500 500 500 500 500 500 500 500 500 500

Penyelenggaraan jalan 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000
Machine and Tools
Maintenance 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000
Audit Fees 600 600 600 600 600 600 600 600 600 600 600 600
Accounting & Secretarial
Fees 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500
Lodging & Traveling - - - - - - - - - - - -
Stationery & Printing 600 600 600 600 600 600 600 600 600 600 600 600
Stamps & Postage
Diesel 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000
Parking & Toll
Staff Hospitality
Sundries

Total - Expenses 98,340 99,349 100,480 101,649 102,826 104,026 105,251 106,500 107,774 109,073 110,399 111,733
Total

643,780
12,876
77,254
240,000

9,788

-
43,200
6,100
-
60,000

60,000
7,200

18,000
-
7,200
-
72,000
-
-
-
-
1,257,397
8 KAWALAN RUMPAI
KOS -Meracun
Racun serap BOSSA 20 lit per botol digunakan untuk 10 ekar
Keluasan 100 ekar
Kegunaan 10 ekar/botol
Jumlah botol 10 botol
harga/botol RM230
Kos -racun untuk 100 ekar RM2,300

Upah racun seekar 50


Jumlah ekar 100
Jumlah Upah RM5,000
Jumlah kos meracun bagi 3 bulan
Kos meracun RM7,300 4 kali/thn 29,200

9 PEMANGKASAN / CANTASAN
KOS-Mencantas(pruning) bagi tahun 1-2
Jumlah pokok seekar 48 pokok
Jumlah pokok bagi 100 ekar 4,800 pokok
Harga pruning per pokok 1.50 per pokok
Jumlah kos bagi 6 bulan RM7,200 2 kali/ thn 14,400
Mencantas dilakukan 6 bln sekali

9.1 Kos mencantas bagi tahun 3-10


Jumlah pokok seekar 48 pokok
Jumlah pokok bagi 100 ekar 4,800 pokok
Harga pruning per pokok 2.00 per pokok
Jumlah kos bagi 6 bulan RM9,600 2 kali /thn 19,200
Mencantas dilakukan 6 bln sekali 6
7 PROGRAM PEMBAJAAN

Peringkat Umur pokok Jenis baja Kadar/pokok/tahun Masa aplikasi Jumlah baja Jumlah Jumlah Baja Kos baja
tahun (kg) setahun (kg) Pokok 100 ekar (kg) harg/kg RM
CIRP 0.2 kg Semasa 0.2 3,840 768 3 2304 150 50
Bahan organik 10 kg menanam 10 3,840 38,400 1.6 61,440 1600 25
Jumlah 63,744
Vegetatif 1 15:15:15 0.5 kg 4 kali setahun 0.5 3,840 1,920 1.9 3,648 1900 50
2 15:15:15 1 kg 4 kali setahun 1 3,840 3,840 1.9 7,296 1900 50
3 15:15:6:4 2 kg 4 kali setahun 2 3,840 7,680 1.96 15,053 98 50
4 Bahan organik 3 kg 3 kali setahun 3 3,840 11,520 1.6 18,432 1600 25
5 Bahan organik 4 kg 3 kali setahun 4 3,840 15,360 1.6 24,576 1600 25
Jumlah 69,005
Pengeluaran 6 12:12:17:2 + 6 kg 3 kali setahun 6 3,840 23,040 1.75 40,320 1750 50
hasil 7 12:12:17:2 + 7 kg 3 kali setahun 7 3,840 26,880 1.75 47,040 1750 50
8 TE 8 kg 3 kali setahun 8 3,840 30,720 1.6 49,152 1600 25
9 TE 9 kg 3 kali setahun 9 3,840 34,560 1.6 55,296 1600 25
10 TE 10 kg 3 kali setahun 10 3,840 38,400 1.6 61,440 1600 25
11 TE 10 kg 3 kali setahun 10 3,840 38,400 1.6 61,440
12 TE 10 kg 3 kali setahun 10 3,840 38,400 1.6 61,440
Jumlah 253,248
3
64

38
38
1.96
64
64

35
35
64
64
64
7.1 UPAH MEMBAJA

Peringkat Umur pokok Masa aplikasi upah Jumlah Jumlah


tahun membaja/pk pokok upah
Vegetatif 1 4 kali setahun 2 4,800 38,400
2 4 kali setahun 2 4,800 38,400
3 4 kali setahun 2 4,800 38,400
4 3 kali setahun 2 4,800 28,800
5 3 kali setahun 2 4,800 28,800
Pengeluaran 6 3 kali setahun 2 4,800 28,800
hasil 7 3 kali setahun 2 4,800 28,800
8 3 kali setahun 2 4,800 28,800
9 3 kali setahun 2 4,800 28,800
10 3 kali setahun 2 4,800 28,800
11 3 kali setahun 2 4,800 28,800
12 3 kali setahun 2 4,800 28,800
11 JUALAN
Tahun 6 Tahun 7 Tahun 8
MUSANG KING D197 MUSANG KING D197 MUSANG KING D197
Anggaran hasil Grade A 70% Grade B 30% Grade A 70% Grade B 30% Grade A 70% Grade B

Purata Hasil sepokok 20 14 biji 6 biji 30 21 biji 9 biji 40 biji 28 biji 12


Berat sebiji Biji 2.5 kg 1.5 kg Biji 2.5 kg 1.5 kg 2.5 kg 1.5

Jumlah berat/pokok 35 kg 9 kg 52.5 kg 13.5 kg 70 kg 18

Harga jualan /kg 35 per kg 25 per kg 35 per kg 25 per kg 35 per kg 25


Hasil sepokok 1,225 RM225 1,838 338 2,450 RM450
seekar 48 pk 48 pokok 48 pk 48 pokok 48 pk 48
Hasil seekar 58,800 10,800 88,200 16,200 117,600 21,600

Jumlah ekar 60 ekar 60 ekar 60 ekar 60 ekar 60 ekar 60

Jumlah Jualan RM3,528,000 RM648,000 RM5,292,000 RM972,000 RM7,056,000 RM1,296,000


A Jumlah Hasil untuk 80 ekar 4,176,000 6,264,000 8,352,000

Tahun 6 Tahun 7 Tahun 8


DURI HITAM@ D200 Black Thorn DURI HITAM@ D200 Black Thorn DURI HITAM@ D200 Black Thorn
Anggaran hasil Grade A 70% Grade B 30% Grade A 70% Grade B 30% Grade A 70% Grade B

Purata Hasil sepokok 20 14 biji 6 biji 30 21 biji 9 biji 40 28 biji 12


Berat sebiji 2.5 kg 1.5 kg 2.5 kg 1.5 kg 2.5 kg 1.5

Jumlah berat/pokok 35 kg 9 kg 52.5 kg 13.5 kg 70 kg 18

Harga jualan /kg RM50 per kg RM40 per kg RM50 per kg RM40 per kg RM50 per kg RM40
Hasil sepokok 1,750 RM360 2,625 540 3,500 720
seekar 48 pokok 48 pokok 48 pokok 48 pokok 48 pokok 48
Hasil seekar 84,000 17,280 126,000 25,920 168,000 34,560

Jumlah ekar 20 ekar 20 ekar 20 ekar 20 ekar 20 ekar 20

Jumlah Jualan RM1,680,000 RM345,600 RM2,520,000 RM518,400 RM3,360,000 RM691,200


B Jumlah Hasil untuk 20 ekar 2,025,600 3,038,400 4,051,200

A+B JUMLAH JUALAN 6,201,600 9,302,400 12,403,200


Tahun 10 Tahun 11 Tahun 12
MUSANG KING D197 MUSANG KING D197 MUSANG KING D197
Anggaran hasil Grade A 70% Grade B 30% Grade A 70% Grade B 30% Grade A 70% Grade B

Purata Hasil sepokok 50 35 biji 15 biji 55 b 38.5 biji 17 biji 60 biji 42 biji 18
Berat sebiji 2.5 kg 1.5 kg 2.5 kg 1.5 kg 2.5 kg 1.5

Jumlah berat/pokok 87.5 kg 22.5 kg 96.25 kg 24.75 kg 105 kg 27

Harga jualan /kg 35 per kg 25 per kg 35 per kg 25 per kg 35 per kg 25


Hasil sepokok 3,063 RM563 3,369 619 3,675 RM675
seekar 48 pk 48 pokok 48 pk 48 pokok 48 pk 48
Hasil seekar 147,000 27,000 161,700 29,700 176,400 32,400

Jumlah ekar 60 ekar 60 ekar 60 ekar 60 ekar 60 ekar 60

Jumlah Jualan RM8,820,000 RM1,620,000 RM9,702,000 RM1,782,000 RM10,584,000 RM1,944,000


Jumlah Hasil untuk 80 ekar 10,440,000 11,484,000 12,528,000

Tahun 10 Tahun 11 Tahun 12


DURI HITAM@ D200 Black Thorn DURI HITAM@ D200 Black Thorn DURI HITAM@ D200 Black Thorn
Anggaran hasil Grade A 70% Grade B 30% Grade A 70% Grade B 30% Grade A 70% Grade B

Purata Hasil sepokok 50 35 biji 15 biji 55 38.5 biji 17 biji 60 42 biji 18


Berat sebiji 2.5 kg 1.5 kg 2.5 kg 1.5 kg 2.5 kg 1.5

Jumlah berat/pokok 87.5 kg 22.5 kg 96.25 kg 24.75 kg 105 kg 27

Harga jualan /kg RM50 per kg RM40 per kg RM50 per kg RM40 per kg RM50 per kg RM40
Hasil sepokok 4,375 900 4,813 990 5,250 1,080
seekar 48 pokok 48 pokok 48 pokok 48 pokok 48 pokok 48
Hasil seekar 210,000 43,200 231,000 47,520 252,000 51,840
Jumlah ekar 20 ekar 20 ekar 20 ekar 20 ekar 20 ekar 20

Jumlah Jualan RM4,200,000 RM864,000 RM4,620,000 RM950,400 RM5,040,000 RM1,036,800


Jumlah Hasil untuk 20 ekar 5,064,000 5,570,400 6,076,800
JUMLAH JUALAN 15,504,000 17,054,400 18,604,800
Tahun 9
NG D197 MUSANG KING D197
30% Grade A 70% Grade B 30%

biji 50 biji 35 biji 15 biji


kg 2.5 kg 1.5 kg

kg 87.5 kg 22.5 kg

per kg 35 per kg 25 per kg


3,063 RM563
pokok 48 pk 48 pokok
147,000 27,000

ekar 60 ekar 60 ekar

RM1,296,000 RM8,820,000 RM1,620,000

8,352,000 10,440,000

Tahun 9
00 Black Thorn DURI HITAM@ D200 Black Thorn
30% Grade A 70% Grade B 30%

biji 50 35 biji 15 biji


kg 2.5 kg 1.5 kg

kg 87.5 kg 22.5 kg

per kg RM50 per kg RM40 per kg


4,375 900
pokok 48 pokok 48 pokok
210,000 43,200

ekar 20 ekar 20 ekar

RM691,200 RM4,200,000 RM864,000

4,051,200 5,064,000

12,403,200 15,504,000
NG D197
30%

biji
kg

kg

per kg

pokok

ekar

RM1,944,000
12,528,000

00 Black Thorn
30%

biji
kg

kg

per kg

pokok
ekar

RM1,036,800
6,076,800
18,604,800
11.1 JUALAN
Tahun 6 Tahun 7
BANTAL MAS D159 BANTAL MAS D159
Anggaran hasil Grade A 50% Grade B 50% Grade A 50% Grade B 50%

Purata Hasil sepokok 20 b 10 biji 10 biji 30 15 biji 15 biji 40


Berat sebiji Biji 2.5 kg 1.5 kg Biji 2.5 kg 1.5 kg

Jumlah berat/pokok 25 kg 15 kg 37.5 kg 22.5 kg

Harga jualan /kg 15 per kg 10 per kg 15 per kg 10 per kg


Hasil sepokok 375 RM150 563 225
seekar 48 pk 48 pokok 48 pk 48 pokok
Hasil seekar 18,000 7,200 27,000 10,800

Jumlah ekar 10 ekar 10 ekar 10 ekar 10 ekar

Jumlah Jualan RM180,000 RM72,000 RM270,000 RM108,000


A Jumlah Hasil untuk 80 ekar 252,000 378,000

Tahun 6 Tahun 7
DURI HITAM@ D2 DURI HITAM@ D2
Anggaran hasil Grade A 50% Grade B 50% Grade A 50% Grade B 50%

Purata Hasil sepokok 20 b 10 biji 10 biji 30 15 biji 15 biji 40


Berat sebiji 2.5 kg 1.5 kg 2.5 kg 1.5 kg

Jumlah berat/pokok 25 kg 15 kg 37.5 kg 22.5 kg

Harga jualan /kg RM10 per kg RM5 per kg RM10 per kg RM5 per kg
Hasil sepokok 250 RM75 375 113
seekar 48 pokok 48 pokok 48 pokok 48 pokok
Hasil seekar 12,000 3,600 18,000 5,400

Jumlah ekar 10 ekar 10 ekar 10 ekar 10 ekar

Jumlah Jualan RM120,000 RM36,000 RM180,000 RM54,000


B Jumlah Hasil untuk 20 ekar 156,000 234,000
A+B JUMLAH JUALAN 408,000 612,000

Tahun 10 Tahun 11
BANTAL MAS D159 BANTAL MAS D159
Anggaran hasil Grade A 50% Grade B 50% Grade A 50% Grade B 50%

Purata Hasil sepokok 50 b 25 biji 25 biji 55 bi 27.5 biji 28 biji 60


Berat sebiji 2.5 kg 1.5 kg 2.5 kg 1.5 kg

Jumlah berat/pokok 62.5 kg 37.5 kg 68.75 kg 41.25 kg

Harga jualan /kg 15 per kg 10 per kg 15 per kg 10 per kg


Hasil sepokok 938 RM375 1,031 413
seekar 48 pk 48 pokok 48 pk 48 pokok
Hasil seekar 45,000 18,000 49,500 19,800

Jumlah ekar 10 ekar 10 ekar 10 ekar 10 ekar

Jumlah Jualan RM450,000 RM180,000 RM495,000 RM198,000


A Jumlah Hasil untuk 80 ekar 630,000 693,000

Tahun 10 Tahun 11
DURI HITAM@ D200 Black Thorn DURI HITAM@ D200 Black Thorn
Anggaran hasil Grade A 50% Grade B 50% Grade A 50% Grade B 50%

Purata Hasil sepokok 50 b 25 biji 25 biji 55 28 biji 28 biji 60


Berat sebiji 2.5 kg 1.5 kg 2.5 kg 1.5 kg

Jumlah berat/pokok 62.5 kg 37.5 kg 68.75 kg 41.25 kg

Harga jualan /kg RM10 per kg RM5 per kg RM10 per kg RM5 per kg
Hasil sepokok 625 188 688 206
seekar 48 pokok 48 pokok 48 pokok 48 pokok
Hasil seekar 30,000 9,000 33,000 9,900

Jumlah ekar 10 ekar 10 ekar 10 ekar 10 ekar

Jumlah Jualan RM300,000 RM90,000 RM330,000 RM99,000


B Jumlah Hasil untuk 20 ekar 390,000 429,000
A+B JUMLAH JUALAN 1,020,000 1,122,000
Tahun 8 Tahun 9
BANTAL MAS D159 BANTAL MAS D159
Grade A 50% Grade B 50% Grade A 50% Grade B 50%

biji 20 biji 20 biji 50 biji 25 biji 25 biji


2.5 kg 1.5 kg 2.5 kg 1.5 kg

50 kg 30 kg 62.5 kg 37.5 kg

15 per kg 10 per kg 15 per kg 10 per kg


750 RM300 938 RM375
48 pk 48 pokok 48 pk 48 pokok
36,000 14,400 45,000 18,000

10 ekar 10 ekar 10 ekar 10 ekar

RM360,000 RM144,000 RM450,000 RM180,000


504,000 630,000

Tahun 8 Tahun 9
DURI HITAM@ D2 DURI HITAM@ D2
Grade A 50% Grade B 50% Grade A 50% Grade B 50%

20 biji 20 biji 50 25 biji 25 biji


2.5 kg 1.5 kg 2.5 kg 1.5 kg

50 kg 30 kg 62.5 kg 37.5 kg

RM10 per kg RM5 per kg RM10 per kg RM5 per kg


500 150 625 188
48 pokok 48 pokok 48 pokok 48 pokok
24,000 7,200 30,000 9,000

10 ekar 10 ekar 10 ekar 10 ekar

RM240,000 RM72,000 RM300,000 RM90,000


312,000 390,000
816,000 1,020,000

Tahun 12
BANTAL MAS D159
Grade A 50% Grade B 50%

biji 30 biji 30 biji


2.5 kg 1.5 kg

75 kg 45 kg

15 per kg 10 per kg
1,125 RM450
48 pk 48 pokok
54,000 21,600

10 ekar 10 ekar

RM540,000 RM216,000
756,000

Tahun 12
DURI HITAM@ D200 Black Thorn
Grade A 50% Grade B 50%

30 biji 30 biji
2.5 kg 1.5 kg

75 kg 45 kg

RM10 per kg RM5 per kg


750 225
48 pokok 48 pokok
36,000 10,800

10 ekar 10 ekar

RM360,000 RM108,000
468,000
1,224,000
18 ASSET

Perkara Book value peratus susut nilai Net bk value


Tahun 1 Tahun 2 Tahun 3 Tahun 4 Tahun 5 Tahun 6 Tahun 7 Tahun 8
Pagar 250,487 10% 25,049 225,438 200,390 175,341 150,292 125,244 100,195 75,146 50,097
Sistem air 160,044 10% 16,004 144,039 128,035 112,030 96,026 80,022 64,017 48,013 32,009
Peralatan & mesin 123,236 20% 24,647 98,589 73,942 49,294 24,647 0
Pasarana 252,420 1% 2,524 249,896 247,372 244,847 242,323 239,799 237,275 234,751 232,226

Jumlah asset 786,187 717,962 649,738 581,513 513,289 445,064 401,487 357,910 314,333
68,224
24,647
Susut nilai Tahun 5-9 43,577
25,049
16,004
susut nilai Tahun 10-12 2,524

NOTE : Jumlah Asset 786,187


Membersih kawasan Charged out to P&L 190,000
Jalan Ladang Charged out to P&L 107,100
Belian peralatan & Kos Pembangunan 1,083,287
Tahun 9 Tahun 10 Tahun 11 Tahun12
25,049 0
16,004 0

229,702 227,178 224,654 222,130

270,755 227,178 224,654 222,130


17 LOAN
Bayaran Jumlah
Bulanan Tahunan
Principle 5,000,000 69,444 833,333
Faedah 4% 4%
Faedah setahun 200,000
Tempoh bayaran balik 6 tahun
Jumlah faedah tempoh 6 thn 1,200,000 16,667 200,000

Jumlah bayaran 6,200,000 86,111 1,033,333

tahun BAYARAN BALIK 5,000,000


1 5,000,000
2 5,000,000
3 5,000,000
4 5,000,000
5 5,000,000
6 833,333 4,166,667
7 833,333 3,333,333
8 833,333 2,500,000
9 833,333 1,666,667
10 833,333 833,333
11 833,333 0
12 0
13 0 0
14 0 0
15 0 0
16 0
16 RACUN KAWALAN SERANGGA DAN PENYAKIT
JADUAL PERLAKSANAAN
Bulan 1 Bulan 2 Bulan 3 Bulan 4 Bulan 5 Bulan 6 Bulan 7 Bulan 8 Bulan 9 Bulan 10 Bulan 11 Bulan 12

1 membersih/menggali parit
2 Membuat teres
3 Jalan ladang
4 Membuat pagar
5 Sistem pengairan
7 Membaris ,Melubang &Menanam
ANGGARAN ALIRAN WANG BAGI PROJEK TANAMAN DURIAN SELUAS 100 EKAR
Perkara Ref Tahun 1 Tahun 2 Tahun 3 Tahun 4 Tahun 5 Tahun 6 Tahun 7 Tahun 8
Cash inflow
Jualan-D 197 & D 200 11.0 0 0 0 0 6,201,600 9,302,400 12,403,200
- D 2 & D159 11.1 408,000 612,000 816,000
Injection Fund 400,000
Loan 17 5,000,000
total A 5,400,000 0 0 0 0 0 6,609,600 9,914,400 13,219,200
Cash outflow
Belian tanah 1 3,000,000
Belian peralatan & Kos Pembangunan 18 1,083,287
Belian anak benih 6 156,000
Kos baja semasa menanam 7 63,744
Kos teduhan anak pokok 5.4.1 17,280
Membaris, melubang & menanam 6 21,600

total B 4,341,911 0 0 0 0 0 0 0 0
Kos operasi
Pembajaan- Kos baja 7 3,648 7,296 15,053 18,432 24,576 40,320 47,040 49,152
- Kos Buruh 7 38,400 38,400 38,400 28,800 28,800 28,800 28,800 28,800
Kawalan serangga & penyakit 9.1 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000
Kawalan rumpai -Meracun 8 29,200 29,200 29,200 29,200 29,200 29,200 29,200 29,200
Cantasan 9 14,400 14,400 14,400 19,200 19,200 19,200 19,200 19,200

Kos Pengeluaran
Kos mengikat buah 0 0 0 0 15,000 18,000 19,000
Kos Pengangkutan dan memunggah buah 5,000 7,000 7,500
Contigency 10% P&L 45,059 45,894 47,306 47,280 48,624 51,230 49,641 49,916
Perbelanjaan overhead 19 98,340 99,349 100,480 101,649 102,826 104,026 105,251 106,500

Total C 0 244,047 249,539 259,839 259,561 268,226 307,776 319,132 324,268


Total cash inflow A 5,400,000 0 0 0 0 0 6,609,600 9,914,400 13,219,200

Less :Total cash outflow B+C 4,341,911 244,047 249,539 259,839 259,561 268,226 307,776 319,132 324,268

Net cash inhand 1,058,089 (244,047) (249,539) (259,839) (259,561) (268,226) 6,301,824 9,595,268 12,894,932
Less :Taxation payment 1,514,562 2,337,923
Loan : Principle instalment 833,333 833,333 833,333
- Interest 200,000 200,000 200,000
Bayaran tunggakan interest bln 1- 5 1,000,000

Net cash inhand 1,058,089 -244,047 -249,539 -259,839 -259,561 -268,226 4,268,491 7,047,373 9,523,676
Balance b/f 1,058,089 814,042 564,504 304,665 45,104 -223,121 4,045,369 11,092,743
Accumulated cash inhand 1,058,089 814,042 564,504 304,665 45,104 -223,121 4,045,369 11,092,743 20,616,419
Net cash before tax 8,561,935 11,861,599
Tahun 9 Tahun 10 Tahun 11 Tahun 12 JUMLAH

15,504,000 15,504,000 17,054,400 18,604,800 94,574,400


1,020,000 1,020,000 1,122,000 1,224,000
400,000
5,000,000
16,524,000 16,524,000 18,176,400 19,828,800 99,974,400

3,000,000
1,083,287
156,000
63,744

21,600

0 0 0 0 4,341,911

55,296 61,440 61,440 61,440 445,133


28,800 28,800 28,800 28,800 374,400
15,000 15,000 15,000 15,000 180,000
29,200 29,200 29,200 29,200 350,400
19,200 19,200 19,200 19,200 216,000
0
0
21,000 22,200 23,000 23,500 141,700
8,000 9,000 10,000 11,100 57,600
50,719 51,522 459,652 46,022 992,865
107,774 109,073 110,399 111,733 1,257,397
0
0

334,989 345,435 756,691 345,995 4,015,495


16,524,000 16,524,000 18,176,400 19,828,800 106,196,400

334,989 345,435 756,691 345,995 8,357,406

16,189,011 16,178,565 17,419,709 19,482,805 97,838,994


3,162,839 3,986,359 3,983,747 4,304,296 19,289,725
833,333 833,333 833,333 5,000,000
200,000 200,000 200,000 1,200,000
1,000,000

11,992,839 11,158,873 12,402,629 15,178,509 71,349,269


20,616,419 32,609,258 43,768,131 56,170,760 0
32,609,258 43,768,131 56,170,760 71,349,269 71,349,269
15,155,678 15,145,232 16,386,376 19,482,805
AKAUN UNTUNG RUGI BAGI PROJEK TANAMAN DURIAN SELUAS 100 EKAR
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7
Jualan
D 197 & D 200 11 6,201,600 9,302,400
D 2 & D159 11.1 408,000 612,000
JUMLAH JUALAN 6,609,600 9,914,400
Tolak : Kos memetik 15,000 18,000
Kos pengangkutan 5,000 7,000

Gross Profit 6,589,600 9,889,400

Kos Pengeluaran
Jalan ladang 18 107,100
Membersih kawasan 18 190,000
Membaja 7 3,648 7,296 15,053 18,432 24,576 40,320 47,040
Kos buruh 7.1 38,400 38,400 38,400 28,800 28,800 28,800 28,800
Kawalan serangga & penyakit 9.1 15,000 15,000 15,000 15,000 15,000 15,000 15,000
Meracun 8 29,200 29,200 29,200 29,200 29,200 29,200 29,200
Mencantas 9 14,400 14,400 14,400 19,200 19,200 19,200 19,200
Kos teduhan 17,280
Kos Pentadbiran - -
Overhead 19 98,340 99,349 100,480 101,649 102,826 104,026 105,251
Susut Nilai 18 68,224 68,224 68,224 68,224 68,224 43,577 43,577
Interest bank 17 200,000 200,000 200,000 200,000 200,000 200,000 200,000
Contigency 10% (total cost) 45,059 45,894 47,306 47,280 48,624 51,230 49,641

-
Total Expenses 826,651 517,763 528,063 527,785 536,450 531,353 537,709
Net Profit before TAX (826,651) (517,763) (528,063) (527,785) (536,450) 6,058,247 9,351,691

Taxation 25% 1,514,562 2,337,923

Net Profit/Loss for the year (826,651) (517,763) (528,063) (527,785) (536,450) 4,543,685 7,013,768
Accumulated Profit (826,651) (1,344,415) (1,872,478) (2,400,263) (2,936,713) 1,606,972 8,620,740

Note: %
Tax 25%
Depreciation Plant & Machineries 20%
Depreciation Building 1%
Contigency 10%
Year 8 Year 9 Year 10 Year 11 Year 12

12,403,200 15,504,000 15,504,000 17,054,400 18,604,800


816,000 1,020,000 1,020,000 1,122,000 1,224,000
13,219,200 16,524,000 16,524,000 18,176,400 19,828,800
19,000 21,000 22,200 23,000 23,500
7,500 8,000 9,000 10,000 11,100

13,192,700 16,495,000 16,492,800 18,143,400 19,794,200

49,152 55,296 61,440 61,440 61,440


28,800 28,800 28,800 28,800 28,800
15,000 15,000 15,000 15,000 15,000
29,200 29,200 29,200 29,200 29,200
19,200 19,200 19,200 19,200 19,200

0 0 0
106,500 107,774 109,073 110,399 111,733
43,577 43,577 43,577 2,524 2,524
200,000 200,000 200,000 200,000
49,916 50,719 51,522 459,652 46,022

541,345 549,566 557,812 926,215 313,919


12,651,355 15,945,434 15,934,988 17,217,185 19,480,281

3,162,839 3,986,359 3,983,747 4,304,296 4,870,070

9,488,516 11,959,076 11,951,241 12,912,889 14,610,211


18,109,257 30,068,332 42,019,573 54,932,462 69,542,673
16 Internal Rate Of Return
16.1 Discount Rate 8%
Year 0 1 2 3 4
Initial Cost
Cash Flow Forecast (Cash before tax) (6,400,000) 1,058,089 (244,047) (249,539) (259,839)

NPV 24,730,222

IRR 28.6%
5 6 7 8 9 10 11 12

(259,561) (268,226) 4,268,491 8,561,935 11,861,599 15,155,678 15,145,232 16,386,376


15 Return on Investment (ROI)

Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8


Capital 5,400,000 5,400,000 5,400,000 5,400,000 5,400,000 5,400,000 5,400,000 5,400,000

Profit after Tax (826,651) (517,763) (528,063) (527,785) (536,450) 4,543,685 7,013,768 9,488,516
Annual ROI -15% -10% -10% -10% -10% 84% 130% 176%

Cumulative Profit (826,651) (1,344,415) (1,872,478) (2,400,263) (2,936,713) 1,606,972 8,620,740 18,109,257
Cumulative ROI -15% -25% -35% -44% -54% 30% 160% 335%
Year 9 Year 10 Year 11 Year 12
5,400,000 5,400,000 5,400,000 5,400,000

11,959,076 11,951,241 12,912,889 14,610,211


221% 221% 239% 271%

30,068,332 42,019,573 54,932,462 60,332,462


557% 778% 1017% 1117%
Sensitivity naik dan turun harga kepada IRR & ROI
Berdasarkan harga "ceiling" tempatan pada tahun 2019 RM35/kg Musang King grade A
dan RM60/kg Duri Hitam grade A
Harga Profit
Musang King Duri Hitam IRR ROI after tax
RM/kg RM/kg
15 40 25.1% 7 THN 100%
25 50 30.4% 6 thn 103%
30 55 32.5% 6 thn 118%
35 60 34.4% 6 thn 133%
40 65 36.1% 6 thn 148%
45 70 37.6% 6 thn 162%
50 75 39.1% 6 thn 177%

Walaupun penurunan sehingga Rm 20/kg dari harga "ceiling" iaitu Rm 15 Musang King dan
Rm 40 Duri Hitam didapati kadar IRR 25.1% dan 7 tahun ROI menunjukkan masih lagi
teguh setelah diambil kira discount rate sebanyak 8%.
KUNCI KIRA KIRA BAGI PROJEK TANAMAN DURIAN SELUAS 100 EKAR
ITEM Yr 1 Yr 2 Yr 3 Yr 4 Yr 5 Yr 6
Non Current Asset
Belian tanah 100 ekar 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000
Belian anak benih 156,000 156,000 156,000 156,000 156,000 156,000
Pre-Operation cost
Membaja semasa menanam beni 63,744 63,744 63,744 63,744 63,744 63,744
Membaris,menanam,melubang 21,600 21,600 21,600 21,600 21,600 21,600
Permitting other license 0
Premium tanah 0
Total Non Current Asset 3,241,344 3,241,344 3,241,344 3,241,344 3,241,344 3,241,344
Revenue expenditure
Cash in hand 814,042 564,504 304,665 45,104 -223,121 4,045,369
Prepaid

Total Current Asset 4,055,386 3,805,848 3,546,009 3,286,448 3,018,223 7,286,713


Less : Liabilities
Accrual (Interest bank) 200,000 400,000 600,000 800,000 1,000,000
Income tax 0 0 0 1,514,562

Total Lialibilities 200,000 400,000 600,000 800,000 1,000,000 1,514,562

NET-WORKING CAPITAL 3,855,386 3,405,848 2,946,009 2,486,448 2,018,223 5,772,152


Fixed Asset
Power Plant & Equipment 786,187 717,962 649,738 581,513 513,289 445,064
Tolak :Susut nilai 68,224 717,962 68,224 649,738 68,224 581,513 68,224 513,289 68,224 445,064 43,577 401,487

4,573,349 4,055,585 3,527,522 2,999,737 2,463,287 6,173,639

FINANCE BY :
Capital 400,000 400,000 400,000 400,000 400,000 400,000
Loan 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 4,166,667
Capital expenditure
Accumulated Profit -826,651 -1,344,415 -1,872,478 -2,400,263 -2,936,713 1,606,972

4,573,349 4,055,585 3,527,522 2,999,737 2,463,287 6,173,639


0 0 0 0 0 0
Yr 7 Yr 8 Yr 9 Yr 10 Yr 11 Yr 12
Non Current Asset
Belian tanah 100 ekar 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000
Belian anak benih 156,000 156,000 156,000 156,000 156,000 156,000
Pre-Operation cost
Membaja semasa menanam beni 63,744 63,744 63,744 63,744 63,744 63,744
Membaris,menanam,melubang 21,600 21,600 21,600 21,600 21,600 21,600
Permitting other license
Premium tanah
Total Non Current Asset 3,241,344 3,241,344 3,241,344 3,241,344 3,241,344
Revenue expenditure
Cash in hand 11,092,743 20,616,419 32,609,258 43,768,131 56,170,760 71,349,269
Prepaid

Total Current Asset 14,334,087 23,857,763 35,850,602 47,009,475 59,412,104


Less : Liabilities
Accrual (Interest bank)
Income tax 2,337,923 3,162,839 3,986,359 3,983,747 4,304,296 4,870,070

Total Lialibilities 2,337,923 3,162,839 3,986,359 3,983,747 4,304,296

NET-WORKING CAPITAL 11,996,164 20,694,924 31,864,244 43,025,728 55,107,808


Fixed Asset
Power Plant & Equipment 401,487 357,910 314,333 270,755 227,178 224,654
Tolak :Susut nilai 43,577 357,910 43,577 314,333 43,577 270,755 43,577 227,178 2,524 224,654 2,524
12,354,074 21,009,257 32,134,999 43,252,906 55,332,462

FINANCE BY :
Capital 400,000 400,000 400,000 400,000 400,000
Loan 3,333,333 2,500,000 1,666,667 833,333 0
Capital expenditure
Accumulated Profit 8,620,740 18,109,257 30,068,332 42,019,573 54,932,462
12,354,074 21,009,257 32,134,999 43,252,906 0 55,332,462 0
0 0 0 0 0
Yr 12

3,241,344

74,590,613

4,870,070

69,720,543

222,130
69,942,673

400,000
0

69,542,673
69,942,673
0