You are given additional information: i) Stock as 30th/Dec/2025 ii) Closing Stock

Question

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Kutokana na taarifa ulizotoa, tutahesabu Faida Halisi (Net Profit) ya biashara kwa kipindi kinachoishia tarehe 30 Desemba 2025.

Kokotoa Jumla ya Mapato ya Mauzo (Total Sales Revenue).
Hii inajumuisha mauzo ya korosho, nazi na mifugo.
$\begin{align*} \text{Mauzo ya Korosho} &= \text{KSh } 329,000 \\ \text{Mauzo ya Nazi} &= \text{KSh } 143,000 \\ \text{Mauzo ya Mifugo} &= \text{KSh } 3,900,000 \\ \text{Jumla ya Mauzo} &= 329,000 + 143,000 + 3,900,000 \\ &= \text{KSh } 4,372,000 \end{align*}$
Kokotoa Gharama ya Bidhaa Zinazopatikana kwa Ajili ya Kuuzwa (Cost of Goods Available for Sale).
Hii inajumuisha manunuzi yote na gharama za moja kwa moja zinazohusiana na uzalishaji. Tunadhania hakuna hisa ya kufungua (opening stock).
$\begin{align*} \text{Manunuzi ya Mifugo} &= \text{KSh } 2,000,000 \\ \text{Manunuzi ya Dawa za Kuua Wadudu} &= \text{KSh } 617,800 \\ \text{Manunuzi ya Dawa} &= \text{KSh } 138,000 \\ \text{Manunuzi ya Mbegu} &= \text{KSh } 92,500 \\ \text{Gharama ya Kunenepesha Mifugo} &= \text{KSh } 242,000 \\ \text{Jumla ya Bidhaa Zinazopatikana kwa Ajili ya Kuuzwa} &= 2,000,000 + 617,800 + 138,000 + 92,500 + 242,000 \\ &= \text{KSh } 3,090,300 \end{align*}$
Kokotoa Jumla ya Hisa ya Kufunga (Total Closing Stock).
Hii inajumuisha hisa ya mifugo, korosho, nazi na dawa za kuua wadudu mwishoni mwa kipindi.
$\begin{align*} \text{Hisa ya Mifugo} &= \text{KSh } 120,000 \\ \text{Hisa ya Korosho} &= \text{KSh } 640 \\ \text{Hisa ya Nazi} &= \text{KSh } 156,100 \\ \text{Hisa ya Dawa za Kuua Wadudu} &= \text{KSh } 120,700 \\ \text{Jumla ya Hisa ya Kufunga} &= 120,000 + 640 + 156,100 + 120,700 \\ &= \text{KSh } 397,440 \end{align*}$
Kokotoa Gharama ya Bidhaa Zilizouzwa (Cost of Goods Sold - COGS).
$\begin{align*} \text{COGS} &= \text{Jumla ya Bidhaa Zinazopatikana kwa Ajili ya Kuuzwa} - \text{Jumla ya Hisa ya Kufunga} \\ &= 3,090,300 - 397,440 \\ &= \text{KSh } 2,692,860 \end{align*}$
Kokotoa Faida Ghafi (Gross Profit).
$\begin{align*} \text{Faida Ghafi} &= \text{Jumla ya Mauzo} - \text{COGS} \\ &= 4,372,000 - 2,692,860 \\ &= \text{KSh } 1,679,140 \end{align*}$
Kokotoa Jumla ya Gharama za Uendeshaji (Total Operating Expenses).
Hizi ni gharama zote za uendeshaji wa biashara.
$\begin{align*} \text{Gharama za Mazao - Kazi} &= \text{KSh } 538,000 \\ \text{Gharama za Mazao - Gharama Nyingine za Moja kwa Moja} &= \text{KSh } 118,000 \\ \text{Gharama za Mifugo - Dawa} &= \text{KSh } 247,000 \\ \text{Gharama za Mifugo - Kazi} &= \text{KSh } 128,800 \\ \text{Gharama za Jumla} &= \text{KSh } 714,000 \\ \text{Gharama za Benki} &= \text{KSh } 22,000 \\ \text{Jumla ya Gharama za Uendeshaji} &= 538,000 + 118,000 + 247,000 + 128,800 + 714,000 + 22,000 \\ &= \text{KSh } 1,767,800 \end{align*}$
Kokotoa Faida Halisi au Hasara Halisi (Net Profit/Loss).
$\begin{align*} \text{Faida Halisi/Hasara Halisi} &= \text{Faida Ghafi} - \text{Jumla ya Gharama za Uendeshaji} \\ &= 1,679,140 - 1,767,800 \\ &= \text{KSh } -88,660 \end{align*}$
Kwa hivyo, biashara ilipata hasara halisi.

Hasara Halisi: $\boxed{\text{KSh } \textbf{88,660}}$

You are given additional information: i) Stock as 30th/Dec/2025 ii) Closing Stock

Step-by-step solution

Kokotoa Jumla ya Mapato ya Mauzo (Total Sales Revenue).

Kokotoa Gharama ya Bidhaa Zinazopatikana kwa Ajili ya Kuuzwa (Cost of Goods Available for Sale).

Kokotoa Jumla ya Hisa ya Kufunga (Total Closing Stock).

Kokotoa Gharama ya Bidhaa Zilizouzwa (Cost of Goods Sold - COGS).

Kokotoa Faida Ghafi (Gross Profit).

Kokotoa Jumla ya Gharama za Uendeshaji (Total Operating Expenses).

Kokotoa Faida Halisi au Hasara Halisi (Net Profit/Loss).

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