KENYA · GUIDE 0102 · EDITION 4.7
Roasted groundnut packing in Kenya: Pricing, Costing and Cash Flow Example
Editorial update: 28 October 2026 · Business planning reference · Review scope
Use one accepted sale unit throughout
Work through a fictional KSh 16,000.00 invoice against KSh 11,140.00 of selected cost lines; distinguish the invoice from collected cash.
This is a planning reference for roasted groundnut packing. The order below is an invented teaching case. It is not a completed customer job, an operating approval or a prediction of demand or earnings.
The example offer and its boundary
Fictional plain roasted-groundnut packing run: two hundred 100 g pouches, twenty kilograms accepted nuts, from 24 kg documented raw kernels. Four kg sort/process loss is an invented ledger outcome. Supply shelled unsalted nuts with intact pouch seals; roasting must follow a qualified validated procedure, not colour alone. Peanut allergy, source contamination and post-roast handling remain central release decisions.
Charging basis to confirm: sealed pack. The rates and quantities below are teaching assumptions. Even a previously recorded listing is not adopted here as a current quotation or an earnings forecast.
Itemised arithmetic
| Selected input/activity | Quantity | Assumed unit rate | Selected cost |
|---|---|---|---|
| Raw kernels, kg | 24 | KSh 220.00 | KSh 5,280.00 |
| 100 g pouches, each | 200 | KSh 8.00 | KSh 1,600.00 |
| Labels, each | 200 | KSh 3.00 | KSh 600.00 |
| Roasting/packing labour, hours | 8 | KSh 250.00 | KSh 2,000.00 |
| Equipment hire, batch | 1 | KSh 800.00 | KSh 800.00 |
| Electricity, kWh | 12 | KSh 30.00 | KSh 360.00 |
| Delivery, trip | 1 | KSh 500.00 | KSh 500.00 |
| Calculation | Teaching result |
|---|---|
| Selected cost total | KSh 11,140.00 |
| Priced/accepted output | 200 example units |
| Assumed selling price | KSh 80.00 |
| Assumed invoice | KSh 16,000.00 |
| Difference before excluded costs and tax | KSh 4,860.00 |
Illustrative selected cost: KSh 11,140.00; cost per accepted sale unit: KSh 55.70; assumed receipts: KSh 16,000.00; difference against selected lines: KSh 4,860.00. All rates, losses and selling price invented. No oil/salt included because offer is plain unsalted. Excludes testing/validation, premises, cleaning/water, compliance, spoiled/returned stock, tax and overhead. Sale unit is 100 g pouch, not raw kg.
Check cash timing and a weaker outcome
TRAINING-0102: a fictional order for the scoped offer in section 01, using 200 priced units at KSh 80.00 each. Buyer group: Kiosks and snack buyers. No buyer was contacted and no order was completed.
Teaching invoice = 200 x KSh 80.00 = KSh 16,000.00. The selected input lines in section 06 total KSh 11,140.00; their difference from this assumed invoice is KSh 4,860.00 before excluded costs and tax.
For cash-timing practice only, suppose a buyer pays a 30% advance of KSh 4,800.00. The invoice balance is KSh 11,200.00. If the selected input bill is paid before the balance arrives, additional cash of KSh 6,340.00 is needed after applying the advance. The advance is counted once, not again at final collection.
On full collection, total receipts are KSh 16,000.00. Cash against the selected example bill is KSh 4,860.00 before other payments. If a hypothetical 10% increase in the largest selected line (Raw kernels, kg) adds KSh 528.00, the unchanged invoice leaves KSh 4,332.00 against that revised bill.
If the customer instead leaves 10% of the invoice unpaid, KSh 1,600.00 is a receivable. Cash collected is KSh 14,400.00 and collected cash less the selected bill is KSh 3,260.00. This differs from invoice margin; do not spend the unpaid amount as though it is already cash.
The scenario is complete only as a teaching record of the stated lines. Add actual excluded startup and operating costs using file 12, and replace every assumed rate before relying on a quote. Use measured accepted output for the actual invoice; unaccepted output is not automatically chargeable.
For an actual quote, add all relevant excluded costs, use measured accepted output, and compare amounts from the same period. An unpaid invoice balance is not available cash. A deposit held for an uncompleted obligation is not automatically earned income.
References and their limits
FDA: Salmonella risk in foods containing peanut-derived ingredients
Peanut-product pathogen controls and validated processing context only; no roasting schedule or Kenyan regulatory compliance claim. Reference check recorded 2026-10-26.
Virginia Tech Extension: Peanut butter food-safety outbreak case
Explains why low moisture alone is not peanut-butter safety assurance; no numerical process limit is supplied as a recipe. Reference check recorded 2026-10-26.
Recorded references support only the scope stated beside them. They do not prove current supplier stock, a local quotation, actual buyer demand, operator competence or the feasibility of this particular business. Later editorial changes do not refresh earlier source-check dates.
Prepared by Business Starter Guides using AI-assisted drafting and desk editorial checks. Independent operator trials and specialist certification are not claimed. See the editorial method for the review scope.
Editorial method and evidence limits