Finance in Plain Language

A blog for entrepreneurs who want to stay in control of their business finances. Here you'll find clear explanations of financial management, real-life case studies, practical insights, relevant news, and step-by-step guides.

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Sorting line: cheap input costs more

1 800 t of input a month, 6 626 250 ₴ of revenue and 417 250 ₴ of profit. Input at 900 ₴ a tonne yields a useful tonne for 6 800 ₴ — against a selling price of 5 700 ₴. Input at 2 100 ₴ yields it for 4 200 ₴. The residue costs 892 500 ₴ a month.

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EV charging: the capacity charge eats the margin

Three sites, seven ports, 27 720 kWh and 54 020 ₴ of profit a month. The same 310 ₴ per kW works out at 2.35 ₴ per kilowatt-hour in a residential yard and 10.76 ₴ on the highway — where it eats 98% of the margin and the site runs at a loss.

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Quarry: 22 ₴ a tonne sits in the spoil heap

36 000 t of rock a month yield 636 000 ₴ of profit. Bench C costs 275 ₴ a tonne against 195 ₴ for bench A — and the whole difference is stripping. Meanwhile 22 ₴ of every tonne never sells: 792 000 ₴ a month, or 125% of the profit.

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Glass shop: small parts eat 45% of the time

1 990 parts a month bring 601 380 ₴ of revenue and 62 245 ₴ of profit. The same sheet price of 184 ₴ per m² works out at 200 ₴ per usable metre on large parts and 287.50 ₴ on small ones. And a shop minute earns 33.14 ₴ against 12.70 ₴.

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Fish farm: denser stocking, less fish

60 ha of ponds yield 187 300 kg of fish and 961 375 ₴ of profit. In the most densely stocked pond the stocking is 33% denser, yet it gives less fish per hectare: 2 992 kg against 3 444. Cost per kilo there is 82.14 ₴ against a price of 78 ₴ — the pond runs at a loss.

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Sawmill: cheaper logs make dearer boards

420 m³ of logs a month yield 281 880 ₴ of profit. Thin logs at 1 850 ₴ make a dearer cubic metre of board than medium ones at 2 250 ₴, because the yield is 48% against 58%. And thick logs, second per cubic metre of log, come last per cubic metre of board.

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Ready-mix plant: a 2.4 m³ trip loses money

2 800 m³ a month and 8 283 800 ₴ of revenue leave 298 280 ₴ of profit — 3.60%. A 2.4 m³ trip loses 360 ₴, because a trip breaks even at 2.84 m³. And 84 m³ of returned concrete costs 271 320 ₴, which is 91% of the entire monthly profit.

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Grain elevator: one shrinkage norm, three crops

A 12 000 t season yields 1 106 535 ₴ of profit, and maize looks like the best crop: 288 ₴ a tonne on drying against 54 ₴ for wheat. Once shrinkage is settled it leaves 136 ₴ against 461 ₴. We work out how a single 5.0% norm for every crop flips the ranking.

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Pawnshop: 44.7% of capital sits on the shelf

Loans issued run 3 300 000 ₴ a month at 0.8% a day — and 47 948 ₴ lands as profit. Because 44.7% of the capital is not in loans at all but on the shelf: 171 unredeemed items. We work out why faster markdowns made it worse and a smaller loan made it 2.46 times better.

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25 min

20.10.2026