BEEF COW/CALF ENTERPRISE BUDGET 2016 Estimated Costs and Returns - San Luis Valley
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1 Estimated s and Returns - San Luis Valley PRODUCTION ASSUMPTIONS Exposed Females (Cows & Heifers) 300 Total Calves Weaned (head) 258 Cows Per Bull 25 Steers (head) 129 Cow Death Loss 3% Total Heifers (head) 129 Cow Replacement Rate 12% Bull Replacement Rate 25% Heifers Retained (head) 45 Weaned Calf Crop 86% Heifers Sold (head) 84 Percentage Steers 50% Yearling Heifers Sold (head) 0 Replacement Heifers Retained 15% Number of Bulls (head) 12 MANAGEMENT PRACTICES PRODUCTION SUMMARY 1. Calves born March-May and weaned and sold October/November. 2. Feeding Period = 5 Months (Dec, Jan, Feb, Mar, Apr) / Grazing Period = 7 months AUMs (400 cows, 3 months, $4.58) of grazing on public lands GROSS REVENUES FROM PRODUCTION Avg. Mkt Net Sale Value Animal Weight Per Head Total Per Cow Type Head lbs $/Cwt $/Hd $ $ Steers , Heifers , Yearling Heifers , Cull Cows 36 1, , Cull Bulls 3 1, , , Other - - Total 252 $191,889 $ DIRECT CASH OPERATING EXPENSES Total Per Cow Purchased Feed and Pasture 84, Land 8, Livestock Medical and Breeding 4, Livestock Supplies 1, Marketing 5, Machinery and Equipment Labor Interest 3, Total Direct Cash Operating Expenses $108,719 $ NET RECEIPTS Total Per Cow Gross Revenues 191, Total Direct Cash Operating Expenses 108, Non-Cash Expenses 12, Net Receipts $71,170 $237.23
2 Estimated s and Returns - San Luis Valley PURCHASED FEED Lbs Per Day Description Unit Per Cow Days Per Unit Per Cow Per Herd Alfalfa Hay tons ,000 Grass Hay tons Grain/Concentrates lbs Protein Supplements tons ,400 Salt/Mineral tons ,517 Other Livestock Feed dollars Subtotal of Livestock Feed $ $ 54,917 PASTURE Description Unit Quantity Days Per Unit Per Cow Per Herd Pasture (owned) head ,200 Pasture (leased) head Pasture (public) aums ,122 Other head Subtotal of Livestock Feed $ $ 29,322 LAND EXPENSES Fert. & Chem. acre ,350 Irrigation Supplies dollars M&R Land and Bldgs. dollars 2, ,200 Insur. (Bld, Mach., Lvst.) dollars 4, ,923 Other dollars Subtotal of Land $ $ 8,473
3 Estimated s and Returns - San Luis Valley LIVESTOCK MEDICAL & BREEDING EXPENSES Calf Vaccines calves ,250 Breeding Vaccines cows ,080 Other Vaccines Pregnancy Test cows Bull Fertility Test bulls Medical Supplies Subtotal of Livestock Medical and Breeding $ $ 4,440 LIVESTOCK SUPPLIES Feeding Supplies each Tack Ear Tags each Subtotal of Livestock Supplies $ 6.48 $ 1,944 MARKETING Freight and Trucking miles ,440 Selling Comm/Yardage dollars 191, % ,838 Brand Inspection head Health Inspection head Lodging/Meals Etc Hedging Expense Subtotal of Marketing $ $ 5,694
4 Estimated s and Returns - San Luis Valley Machinery & Equipment Description Per Cow Per Herd Fuel and Lubrication Maint. and Repairs Equipment Leases Machine Hire Subtotal of Machinery and Equipment $ - $ - LABOR Description Per Cow Per Herd Wages FICA 8.00% Employee Benefits Contract Labor Professional Fees Workman's Comp Subtotal of Labor $ - $ - INTEREST Term Description Principal (years) Rate Per Cow Per Herd Operating Borrowings 104, % ,930 Non-Real Estate Real Estate Other Interest Subtotal of Interest $ $ 3,930 NON-CASH EXPENSES Description Unit Quantity Per Cow Per Herd Depreciation - Bldg & Equip ,500 Depreciation - Bulls ,500 Depreciation - Subtotal of Labor $ $ 12,000
5 Estimated s and Returns - San Luis Valley Per Cow Per Herd GROSS REVENUES FROM PRODUCTION $ $191,889 TOTAL EXPENSES (cash and non-cash) $ $108,719 NET RECEIPTS FROM PRODUCTION (PROFIT / LOSS) $ $83,170 BREAK-EVEN PRICES FOR CALVES Weaning Weaning Annual Cow Carrying s Percent Weight % % % % % Calculation: Annual Cow s divided by Weaning Weight divided by Weaning Percent (as a decimal).
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