One of the aims for Loma Alta is to have the right mix of crops, and the right mix of crop production with beef and cattle production within our agribusiness portfolio. The objective is to balance risk related to crop and non-crop activities.
Beef and Cattle Production
Since 2010 Loma Alta added beef and or cattle production to the crop production portfolio.
In general, meet production has its own characteristic and market. Among them, in Argentina the amount of heads had dimished since national government begun regulating prices in the domestic market and the cattle production was not enough atractive. Experts mentioned there are 3 million heads less than 10 years ago. Now, with the new government there is a big market oportunity.
Below you can find corporate business case with all financial indicators.
Business case: Investment in Cattle Production under sharecropping. Jun 2015. Currency in AR$
Loma Alta is always looking for investors. The project has the next characteristics:
- Amount: Module of 350 mothers (vientres con garantía de preñez).
- Sharecropping contract: 50% of production to land owner and 50% of production to .
- Term: 5 years.
- Beggining date: May 2015.
- Farm Location: Dolores county, Buenos Aires province, Argentina.
- Management: Loma Alta.
- Total investment: 5.000.000 AR$ / 350 heads.
In July the 31sth, Loma Alta has an investors release were we make public the balance sheet. All business results from Beef Production or Cattle Production and Crop Production are integrated into the Balance Sheet.
ANÁLISIS DEL PROYECTO DE INVERSIÓN Y FLUJO DE FONDOS (FF)
| Period | Income | Expenses | Investment | Cash Flow (1) | Tax (2) |
|---|---|---|---|---|---|
| 2015 | -11.608 | -4.453.600 | -4.465.208 | 0 | |
| 2016 | 1.160.048 | -132.945 | -487.757 | 539.346 | 0 |
| 2017 | 1.165.000 | -138.025 | -524.671 | 502.305 | 0 |
| 2018 | 1.158.781 | -132.787 | -511.445 | 514.549 | 0 |
| 2019 | 1.158.123 | -132.928 | -524.591 | 500.604 | 0 |
| 2020 | 4.109.508 | -253.865 | 3.855.644 | -894.331 |
1)-Net Cash Flow Before taxes. 2)- Income tax
| Net C Flow | Acc Net Cash Flow |
|---|---|
| -4.465.208 | -4.465.208 |
| 539.346 | -3.925.862 |
| 502.305 | -3.423.558 |
| 514.549 | -2.909.009 |
| 500.604 | -2.408.405 |
| 2.961.313 | -552.908 |
CALCULO DEL IMPUESTO A LAS GANANCIAS
Income Tax (35%)
| Period | Amortizations | Results (1) | Results (2) | Taxes (3) |
|---|---|---|---|---|
| 0 | -4.465.208 | -4.465.208 | 0 | |
| 1 | -1.300.413 | 539.346 | -761.067 | 0 |
| 2 | -1.300.413 | 502.305 | -798.108 | 0 |
| 3 | -1.300.413 | 514.549 | -785.864 | 0 |
| 4 | -1.300.413 | 500.604 | -799.809 | 0 |
| 5 | -1.300.413 | 3.855.644 | 2.555.231 | -894.331 |
1)-Before tax 2)- Taxable results. 3)- Income tax
Amortization 5 years
| -6.502.064 | % Annual |
|---|---|
| 1.300.413 | 20% |
| 1.300.413 | 20% |
| 1.300.413 | 20% |
| 1.300.413 | 20% |
| 1.300.413 | 20% |