A fattening batch should be judged like a small business unit. The question is not only “Did the animals sell for more than purchase cost?” The real question is: after feed, fodder, labour, vet care, medicine, land, transport, and mortality, how much profit did the batch create, and how much working capital was locked for those 100 days?

Batch 1 snapshot

Starting animals	50
Purchase cost	₹3,37,500
TMR cost	₹1,50,000
Dry fodder cost	₹25,000
Labour, vet, medicine, lease, transport	₹87,219
Total batch cost	₹5,99,719
Mortality	3 animals
Net animals sold	47
Sale revenue	₹6,97,950
Batch profit	₹98,231

1. Cost per starting animal

Total batch cost divided by starting animals gives the capital needed per animal slot.

₹5,99,719 / 50 = ₹11,994 per starting animal. This number is useful for planning how much money is required to start a similar 50-animal batch. It includes purchase, feed, labour, health, lease, and transport costs.

2. Revenue per sold animal

The batch sold 47 animals and generated ₹6,97,950 revenue.

₹6,97,950 / 47 = ₹14,850 per sold animal. This matches a 33 kg finished animal at about ₹450 per kg liveweight. The sale price looks healthy, but mortality means the revenue from 47 animals has to cover the cost of all 50 animals.

3. Profit per animal

There are two useful ways to read profit per animal. On the original batch size, profit is ₹98,231 / 50 = ₹1,965 per starting animal. On animals actually sold, profit is ₹98,231 / 47 = ₹2,090 per sold animal.

For farm planning, the first number is usually more honest because every batch slot consumes capital and risk from day one. The second number is useful for comparing sale lots.

4. Break-even sale price

Break-even tells the farmer the minimum sale price needed to avoid loss.

₹5,99,719 total cost / 47 sold animals = ₹12,760 per sold animal. If each sold animal averages 33 kg, break-even liveweight price is ₹12,760 / 33 = about ₹387 per kg.

This is the most important risk number in the sheet. Batch 1 sold at about ₹450/kg, so it had a cushion of roughly ₹63/kg above break-even. If the market dropped below ₹387/kg, the same batch would move into loss.

5. ROI and margin

Batch profit was ₹98,231 on a total batch cost of ₹5,99,719. That gives a batch ROI of about 16.4% for the cycle. Profit margin on sale revenue is about 14.1%.

If the fattening period is around 100 days, this is strong, but it depends on repeating the system without increasing mortality, feed wastage, or purchase price. ROI becomes meaningful only when the farm can repeat it batch after batch.

6. What mortality did to the batch

Three animals died or were unavailable for sale. At ₹14,850 expected sale revenue per animal, those three animals represent about ₹44,550 of lost potential revenue. If mortality had been zero and all 50 animals sold at the same value, revenue could have been ₹7,42,500 and profit could have been about ₹1,42,781.

This does not mean every death is avoidable, but it shows why quarantine, early treatment, ventilation, deworming discipline, water, and feed transition are economic decisions, not just animal-care decisions.

7. Feed cost discipline

TMR plus dry fodder cost was ₹1,75,000. That is about 29% of total batch cost. Feed is large enough that wastage, wrong ration density, or poor intake can change the batch result quickly. But feed should not be reduced blindly. The goal is not the cheapest feed per kg; it is the lowest feed cost per kg of gain with healthy rumen function.

How to use this for the next batch

• Know the break-even price before buying animals.
• Track mortality as a financial loss, not only as a headcount loss.
• Record feed cost separately for TMR and roughage.
• Compare profit per starting animal between batches.
• Do not scale from 50 to 100 animals unless labour, shed space, water, and health monitoring can scale with it.