PRICING LIST SUMMARY FINAL

Customer Pays CIF Abroad, plus

Description Duty,VAT & Dealership Locally
LOVOL CONSTRUCTION

Client Pays
Full Local Cash Full Costing
Make Description costing CIF Duty VAT Dealership VAT,Duty Contribution/$
FL936H Lovol Wheel loader 61,842.57 37,413.00 - - 12,596.12 56,917.93 0.14
FL956H Lovol Wheel loader 89,439.63 60,236.23 - - 16,491.68 82,144.84 0.14
FL958H Lovol Wheel loader 113,357.08 57,255.00 - - 19,867.83 104,008.15 0.14
FL966H Lovol Wheel loader 134,821.46 90,247.74 - - 22,897.71 123,629.08 0.14
FLB 468 Backhoe loader 75,776.96 48,454.28 - - 12,572.96 69,456.56 0.18
FS812B Roller 65,522.18 39,824.00 - - 13,115.53 60,281.52 0.14
FR260D Lovol Excavator 163,578.94 99,560.00 - - 31,903.94 150,411.44 0.14
FR330D Lovol Excavator 211,075.93 124,026.00 - - 42,531.93 194,221.53 0.14
FR370E Lovol Excavator 249,228.71 152,712.17 - - 48,144.96 229,120.33 0.14
FR510E Lovol Excavator 432,626.00 271,000.00 - - 77,103.50 397,073.75 0.14
FPY719H Lovol Motor Grader 133,042.98 83,800.40 - - 22,646.66 122,003.35 0.14
FPY240H Lovol Motor Grader 165,418.65 105,000.00 - - 27,159.90 151,592.77 0.14
FSL60 Lovol Skid Steer 40,207.42 21,500.00 - - 7,552.02 36,941.88 0.14
FSD7N Lovol Bulldozer 233,498.47 136,572.60 - - 42,569.72 214,405.60 0.14
FSD8N Lovol Bulldozer 356,814.12 225,000.00 - - 60,545.37 327,187.25 0.14

Client Pays
Full CIF Paid Abroad Local Cash Full Costing
LOVOL AGRICULTURE Description costing by Client Duty VAT Dealership VAT,Duty Contribution/$
TD754 hood Lovol Tractor 18,489.14 13,805.00 - - 5,149.14 17,131.94 0.17
TD754 cab Lovol Tractor 23,937.36 15,160.00 - - 6,503.36 22,118.16 0.20
TD1004 Lovol Tractor 28,406.18 18,200.00 - - 7,476.18 26,222.18 0.20
TB400 Lovol Tractor 13,118.93 8,080.00 - - 4,493.93 12,218.93 0.22
TD1004 no cab Lovol Tractor 28,126.73 18,000.00 - - 7,426.73 25,966.73 0.20
TD1004 cab Lovol Tractor 30,222.58 19,500.00 - - 7,797.58 27,882.58 0.19
TB1104 Lovol Tractor 31,619.81 21,300.00 - - 8,044.81 29,159.81 0.19
TB1204 Lovol Tractor 40,701.81 28,670.00 - - 9,651.81 37,461.81 0.19
TB130 Lovol Tractor 41,679.87 27,500.00 - - 9,824.87 38,355.87 0.19
TB1304-1L Lovol Tractor 49,085.20 28,500.00 - - 11,135.20 45,125.20 0.19
TB1504-1L Lovol Tractor 53,556.34 35,500.00 - - 11,926.34 49,212.34 0.19
TE254N Lovol Tractor 9,880.82 4,850.00 - - 4,015.82 9,268.82 0.24
TE354 Lovol Tractor 10,928.74 5,880.00 - - 4,201.24 10,226.74 0.23
TE404 Lovol Tractor 10,719.16 6,300.00 - - 4,164.16 10,035.16 0.24
TB504 Lovol Tractor 14,840.99 9,250.00 - - 4,893.49 13,802.99 0.22
TB604 Lovol Tractor 16,517.67 10,100.00 - - 5,190.17 15,335.67 0.21
TB704 Lovol Tractor 17,368.05 10,300.00 - - 5,523.05 16,132.05 0.21
TD824 Lovol Tractor 24,354.21 15,300.00 - - 6,759.21 22,518.21 0.20
TD904 hood Lovol Tractor 25,052.82 16,400.00 - - 6,882.82 23,156.82 0.20
TD904 cab Lovol Tractor 27,148.67 16,860.00 - - 7,253.67 25,072.67 0.20
GM 40 COMBINE HARVESTER Combine Harvester 60,443.08 37,300.00 - - 17,548.08 55,967.08 0.20
SINOTRUK

Client Pays
Full Local Cash Full Costing
Make Description costing CIF Duty VAT Dealership VAT,Duty Contribution/$
HOMAN 420HP Tractor Truck 60,407.21 35,300.00 - - 13,925.93 55,750.10 0.15
HOMAN 380HP Tractor Truck 57,063.54 33,300.00 - - 13,215.76 52,690.20 0.14
HOMAN 6*4 336HP Tipper Truck 73,864.30 41,000.00 4,100.00 - 15,183.05 69,113.55 0.15
SINO Truck 3 tonne 37,800.58 17,150.00 1,715.00 - 13,254.64 32,871.76 0.29
SINO Truck 5 tonne 38,074.26 17,300.00 1,730.00 - 13,313.63 33,102.32 0.29
SINO Truck 8 tonne 53,582.73 25,800.00 2,580.00 - 16,656.48 46,167.94 0.28
SINO Truck 10 tonne homan 50,401.16 26,500.00 2,650.00 - 12,473.04 46,902.67 0.17
HOWO A7 Tractor Truck 371 HP 74,528.80 40,500.00 - - 21,200.43 68,709.05 0.25
HOWO A 7 Tractor truck 420 HP 80,406.97 44,000.00 - - 22,469.97 74,084.28 0.24
HOWO TRACTOR 371 70,666.00 38,200.00 - - 20,366.15 65,176.76 0.25
HOWO TRACTOR 420 73,689.06 40,000.00 - - 21,019.06 67,941.16 0.25
HOWO 4*2 Tipper Truck 266 HP 10M 71,280.63 35,500.00 3,550.00 - 20,471.25 61,078.10 0.27
HOWO 6*4 Tipper Truck 336 HP 16.4 CUBIC 86,059.29 43,600.00 4,360.00 - 23,656.79 73,528.86 0.26
HOWO 6*4 Tipper Truck 371HP 15 CUBIC 85,876.83 43,500.00 4,350.00 - 23,617.46 73,375.15 0.26
HOWO 8*4 Tipper Truck 371 23 CUBIC 106,024.65 55,000.00 5,500.00 - 27,305.90 98,121.29 0.26
HOWO A7 6*4 Tipper truck 371 HP 90,620.60 46,100.00 4,610.00 - 24,639.98 77,371.69 0.26
HOWO 4*4 Water Bowser 100,108.13 51,300.00 5,130.00 - 26,685.01 85,364.77 0.26
HOWO 4*4 Fuel Tanker 20000 ltr 99,560.78 51,000.00 5,100.00 - 26,567.03 84,903.63 0.26
HOWO Fuel Tanker 4*2 10 000 ltr 78,761.18 39,600.00 3,960.00 - 22,083.68 67,380.34 0.27
HOWO concrete mixer 119,083.20 61,700.00 6,170.00 - 30,775.08 101,350.93 0.26
HOWO BOX BODY 4*2 10 tonne 80,403.26 40,500.00 4,050.00 - 22,437.63 68,763.76 0.27
HOWO MILK TANKER FOOD GRADE 117,806.03 61,000.00 6,100.00 - 30,499.78 100,274.94 0.26
HOWO Crane Truck 121,272.63 62,900.00 6,290.00 - 31,247.01 103,195.49 0.26
HOWO Refuse Compactor 12 cubic 111,420.19 57,500.00 5,750.00 - 29,123.32 94,894.98 0.26
HOWO 4*4 Cargo truck 94,634.56 48,300.00 4,830.00 - 25,505.18 80,753.38 0.26
HOWO 6*4 Water Tank 20 m 87,701.36 44,500.00 4,450.00 - 24,010.73 74,912.28 0.26
HOWO 4*4 Cabin chassis 6,509.96 46,000.00 4,600.00 - 6,509.96 14,054.08 #DIV/0!
HOWO 4*4 Tipper truck 96,823.99 49,500.00 4,950.00 - 25,977.11 82,597.94 0.26
HOWO6*4 Tipper Truck 106,858.88 55,000.00 5,500.00 - 28,140.13 91,052.15 0.26
HOWO Water Bowser 115,069.25 59,500.00 5,950.00 - 29,909.87 97,969.24 0.26
HOWO Concrete Mixer 126,563.76 65,800.00 6,580.00 - 32,387.51 107,653.17 0.26
Fuel Tank 50 000 Litres 86,789.10 44,000.00 4,400.00 - 23,814.10 74,143.72 0.26
HOWO 9.5 cubic tipper 52,305.56 25,100.00 2,510.00 - 16,381.18 45,091.94 0.28
HOWO 20T Mining Dumper 151,742.21 79,600.00 7,960.00 - 37,814.71 128,865.57 0.25
HOWO 5Cubic Tipper 38,439.16 17,500.00 1,750.00 - 13,392.29 33,409.75 0.29
HOWO 6Cubic Tipper 43,912.74 20,500.00 2,050.00 - 14,572.12 38,021.14 0.29
HOWO 20 000 water bowser 86,241.74 43,700.00 4,370.00 - 23,696.11 73,682.58 0.26

Sales Manager Lovol Date

Sales Manager Sinotruk Zimbabwe Date

General Manager Date

Group Finance Manager Date

TSAPO GROUP

LOVOL CONSTRUCTION EQUIPMENT COSTING AND PRICING

FL936H Lovol Wheel loader FL958H Lovol Wheel loader FL966H Lovol Wheel loader FS812B Roller
Customer Customer Customer Customer
Client Pays Client Pays Client Pays Client Pays
CIF pays duty CIF pays duty CIF pays duty CIF pays duty
Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat

CIF cost 37,400.00 37,400.00 37,400.00 71,000.00 71,000.00 71,000.00 85,000.00 85,000.00 85,000.00 39,800.00 39,800.00 39,800.00
Insurance (Transit cover 294.53 294.53 294.53 559.13 559.13 559.13 669.38 669.38 669.38 313.43 313.43 313.43
Finance charges 10% 3,740.00 - - 7,100.00 - - 8,500.00 - - 3,980.00 - -
Cost of cash 5% 1,870.00 - 1,870.00 3,550.00 - 3,550.00 4,250.00 - 4,250.00 1,990.00 - 1,990.00
Port charges and agency 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00 1,250.00
Transportation 1,900.00 1,900.00 1,900.00 1,900.00 1,900.00 1,900.00 1,900.00 1,900.00 1,900.00 1,900.00 1,900.00 1,900.00
Clearing (Zim side) 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00
Landed cost Before Output Vat 46,704.53 3,694.53 42,964.53 85,609.13 3,959.13 78,509.13 101,819.38 4,069.38 93,319.38 49,483.43 3,713.43 45,503.43
SAD 0.56% 261.55 261.55 261.55 479.41 479.41 479.41 570.19 570.19 570.19 277.11 277.11 277.11
Total cost including SAD 46,966.07 3,956.07 43,226.07 86,088.54 4,438.54 78,988.54 102,389.56 4,639.56 93,889.56 49,760.53 3,990.53 45,780.53
Mark - up 0% 15% 7,044.91 7,044.91 6,483.91 12,913.28 12,913.28 11,848.28 15,358.43 15,358.43 14,083.43 7,464.08 7,464.08 6,867.08
Selling price before output Vat 54,010.98 11,000.98 49,709.98 99,001.82 17,351.82 90,836.82 117,748.00 19,998.00 107,973.00 57,224.61 11,454.61 52,647.61
Output Vat 14.50% 14.50% 7,831.59 1,595.14 7,207.95 14,355.26 2,516.01 13,171.34 17,073.46 2,899.71 15,656.08 8,297.57 1,660.92 7,633.90
Selling price after output Vat 61,842.57 12,596.12 56,917.93 113,357.08 19,867.83 104,008.15 134,821.46 22,897.71 123,629.08 65,522.18 13,115.53 60,281.52
- 9,341.22 - 26,162.30 - 8,395.93
Gross profit 7,306.46 7,306.46 6,745.46 13,392.69 13,392.69 12,327.69 15,928.62 15,928.62 14,653.62 7,741.19 7,741.19 7,144.19

Tsapo Income
Profit Before Tax 7,044.91 7,044.91 6,483.91 12,913.28 12,913.28 11,848.28 15,358.43 15,358.43 14,083.43 7,464.08 7,464.08 6,867.08
Differential Margin 561.00 1,065.00 1,275.00 597.00
7,044.91 7,044.91 7,044.91 12,913.28 12,913.28 12,913.28 15,358.43 15,358.43 15,358.43 7,464.08 7,464.08 7,464.08

Tax (including aids levy) 24.72% 1,741.50 1,741.50 1,741.50 3,192.16 3,192.16 3,192.16 3,796.61 3,796.61 3,796.61 1,845.12 1,845.12 1,845.12

Net Profit After Tax 5,303.41 5,303.41 5,303.41 9,721.12 9,721.12 9,721.12 11,561.83 11,561.83 11,561.83 5,618.96 5,618.96 5,618.96
Contribution/$ 0.14 0.14 0.14 0.14 0.14 0.14 0.14 0.14 0.14 0.14 0.14 0.14

Customer full outlay 61,842.57 49,996.12 56,917.93 113,357.08 90,867.83 104,008.15 134,821.46 107,897.71 123,629.08 65,522.18 52,915.53 60,281.52
FR260D Lovol Excavator FR370E Lovol Excavator FR510E Lovol Excavator FPY240H Lovol Motor Grader
Customer Customer Customer Customer
Client Pays Client Pays Client Pays Client Pays
CIF pays duty CIF pays duty CIF pays duty CIF pays duty
Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat

100,000.00 100,000.00 100,000.00 152,712.17 152,712.17 152,712.17 270,000.00 270,000.00 270,000.00 105,000.00 105,000.00 105,000.00
787.50 787.50 787.50 1,202.61 1,202.61 1,202.61 2,126.25 2,126.25 2,126.25 826.88 826.88 826.88
10,000.00 - - 15,271.22 - - 27,000.00 - - 10,500.00 - -
5,000.00 - 5,000.00 7,635.61 - 7,635.61 13,500.00 - 13,500.00 5,250.00 - 5,250.00
4,200.00 4,200.00 4,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00
3,300.00 3,300.00 3,300.00 9,950.00 9,950.00 9,950.00 12,650.00 12,650.00 12,650.00 1,900.00 1,900.00 1,900.00
250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00
123,537.50 8,537.50 113,537.50 188,221.60 12,602.61 172,950.39 326,726.25 16,226.25 299,726.25 124,926.88 4,176.88 114,426.88
691.81 691.81 691.81 1,054.04 1,054.04 1,054.04 1,829.67 1,829.67 1,829.67 699.59 699.59 699.59
124,229.31 9,229.31 114,229.31 189,275.64 13,656.65 174,004.43 328,555.92 18,055.92 301,555.92 125,626.47 4,876.47 115,126.47
18,634.40 18,634.40 17,134.40 28,391.35 28,391.35 26,100.66 49,283.39 49,283.39 45,233.39 18,843.97 18,843.97 17,268.97
142,863.71 27,863.71 131,363.71 217,666.99 42,048.00 200,105.09 377,839.30 67,339.30 346,789.30 144,470.44 23,720.44 132,395.44
20,715.24 4,040.24 19,047.74 31,561.71 6,096.96 29,015.24 54,786.70 9,764.20 50,284.45 20,948.21 3,439.46 19,197.34
163,578.94 31,903.94 150,411.44 249,228.71 48,144.96 229,120.33 432,626.00 77,103.50 397,073.75 165,418.65 27,159.90 151,592.77
- 20,079.24 - 31,740.10 - 56,681.53 - 20,961.74
19,326.21 19,326.21 17,826.21 29,445.39 29,445.39 27,154.71 51,113.05 51,113.05 47,063.05 19,543.56 19,543.56 17,968.56

18,634.40 18,634.40 17,134.40 28,391.35 28,391.35 26,100.66 49,283.39 49,283.39 45,233.39 18,843.97 18,843.97 17,268.97
1,500.00 2,290.68 4,050.00 1,575.00
18,634.40 18,634.40 18,634.40 28,391.35 28,391.35 28,391.35 49,283.39 49,283.39 49,283.39 18,843.97 18,843.97 18,843.97

4,606.42 4,606.42 4,606.42 7,018.34 7,018.34 7,018.34 12,182.85 12,182.85 12,182.85 4,658.23 4,658.23 4,658.23

14,027.97 14,027.97 14,027.97 21,373.01 21,373.01 21,373.01 37,100.53 37,100.53 37,100.53 14,185.74 14,185.74 14,185.74
0.14 0.14 0.14 0.14 0.14 0.14 0.14 0.14 0.14 0.14 0.14 0.14

163,578.94 131,903.94 150,411.44 249,228.71 200,857.13 229,120.33 432,626.00 347,103.50 397,073.75 165,418.65 132,159.90 151,592.77
FSL60 Lovol Skid Steer FSD7N Lovol Bulldozer FSD8N Lovol Bulldozer
Customer Customer Customer
Client Pays Client Pays Client Pays
CIF pays duty CIF pays duty CIF pays duty
Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat

24,800.00 24,800.00 24,800.00 145,000.00 145,000.00 145,000.00 225,000.00 225,000.00 225,000.00

195.30 195.30 195.30 1,141.88 1,141.88 1,141.88 1,771.88 1,771.88 1,771.88
2,480.00 - - 14,500.00 - - 22,500.00 - -
1,240.00 - 1,240.00 7,250.00 - 7,250.00 11,250.00 - 11,250.00
450.00 450.00 450.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00 1,200.00
950.00 950.00 950.00 7,000.00 7,000.00 7,000.00 7,500.00 7,500.00 7,500.00
250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00
30,365.30 1,845.30 27,885.30 176,341.88 9,591.88 161,841.88 269,471.88 10,721.88 246,971.88
170.05 170.05 170.05 987.51 987.51 987.51 1,509.04 1,509.04 1,509.04
30,535.35 2,015.35 28,055.35 177,329.39 10,579.39 162,829.39 270,980.92 12,230.92 248,480.92
4,580.30 4,580.30 4,208.30 26,599.41 26,599.41 24,424.41 40,647.14 40,647.14 37,272.14
35,115.65 6,595.65 32,263.65 203,928.80 37,178.80 187,253.80 311,628.06 52,878.06 285,753.06
5,091.77 956.37 4,678.23 29,569.68 5,390.93 27,151.80 45,186.07 7,667.32 41,434.19
40,207.42 7,552.02 36,941.88 233,498.47 42,569.72 214,405.60 356,814.12 60,545.37 327,187.25
582.20 - 15,129.90 - 45,258.12
4,750.35 4,750.35 4,378.35 27,586.92 27,586.92 25,411.92 42,156.18 42,156.18 38,781.18

4,580.30 4,580.30 4,208.30 26,599.41 26,599.41 24,424.41 40,647.14 40,647.14 37,272.14

372.00 2,175.00 3,375.00
4,580.30 4,580.30 4,580.30 26,599.41 26,599.41 26,599.41 40,647.14 40,647.14 40,647.14

1,132.25 1,132.25 1,132.25 6,575.37 6,575.37 6,575.37 10,047.97 10,047.97 10,047.97

3,448.05 3,448.05 3,448.05 20,024.03 20,024.03 20,024.03 30,599.17 30,599.17 30,599.17

0.14
### 0.14
### 0.14 0.14
### 0.14
### 0.14 0.14
### 0.14
### 0.14

40,207.42 32,352.02 36,941.88 233,498.47 187,569.72 214,405.60 356,814.12 285,545.37 327,187.25

TSAPO GROUP

LOVOL AGRICULTURE EQUIPMENT COSTING AND PRICING

TD754 hood ` TD754 cab TD1004 TB400

Customer Customer Customer Customer
Client Pays Client Pays Client Pays Client Pays
CIF pays duty CIF pays duty CIF pays duty CIF pays duty
Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat

FOB Cost 11,600.00 11,600.00 11,600.00 15,160.00 15,160.00 15,160.00 18,200.00 18,200.00 18,200.00 7,500.00 7,500.00 7,500.00
Insurance (Transit cover 91.35 91.35 91.35 119.39 119.39 119.39 143.33 143.33 143.33 59.06 59.06 59.06
Finance charges 10% 1,160.00 - - 1,516.00 - - 1,820.00 - - 750.00 - -
Cost of cash 5% 580.00 - 580.00 758.00 - 758.00 910.00 - 910.00 375.00 - 375.00
Shipping 933.33 933.33 933.33 933.33 933.33 933.33 1,116.67 1,116.67 1,116.67 837.50 837.50 837.50
Port charges and agency 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00
Transportation 650.00 650.00 650.00 650.00 650.00 650.00 650.00 650.00 650.00 650.00 650.00 650.00
Clearing (Zim side) 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00
Landed cost Before Output Vat 15,714.68 2,374.68 14,554.68 19,836.72 2,402.72 18,320.72 23,540.00 2,610.00 21,720.00 10,871.56 2,246.56 10,121.56
SAD 0.56% 88.00 88.00 88.00 111.09 111.09 111.09 131.82 131.82 131.82 60.88 60.88 60.88
Total cost including SAD 15,802.69 2,462.69 14,642.69 19,947.80 2,513.80 18,431.80 23,671.82 2,741.82 21,851.82 10,932.44 2,307.44 10,182.44
Mark - up 17% 20% 2,686.46 2,686.46 2,489.26 3,989.56 3,989.56 3,686.36 4,734.36 4,734.36 4,370.36 2,186.49 2,186.49 2,036.49
Selling price before output Vat 18,489.14 5,149.14 17,131.94 23,937.36 6,503.36 22,118.16 28,406.18 7,476.18 26,222.18 13,118.93 4,493.93 12,218.93
Output Vat 0.00% - - - - - - - - - - - -
Selling price after output Vat 18,489.14 5,149.14 17,131.94 23,937.36 6,503.36 22,118.16 28,406.18 7,476.18 26,222.18 13,118.93 4,493.93 12,218.93
- - -
Gross profit 2,774.46 2,774.46 2,577.26 4,100.65 4,100.65 3,797.45 4,866.19 4,866.19 4,502.19 2,247.37 2,247.37 2,097.37

Tsapo Income
Profit Before Tax 2,686.46 2,686.46 2,489.26 3,989.56 3,989.56 3,686.36 4,734.36 4,734.36 4,370.36 2,186.49 2,186.49 2,036.49
Differential Margin 197.20 303.20 364.00 150.00
2,686.46 2,686.46 2,686.46 3,989.56 3,989.56 3,989.56 4,734.36 4,734.36 4,734.36 2,186.49 2,186.49 2,186.49

Tax (including aids levy) 24.72% 664.09 664.09 664.09 986.22 986.22 986.22 1,170.33 1,170.33 1,170.33 540.50 540.50 540.50

Net Profit After Tax 2,022.36 2,022.36 2,022.36 3,003.34 3,003.34 3,003.34 3,564.03 3,564.03 3,564.03 1,645.99 1,645.99 1,645.99
Contribution/$ 0.17
### 0.17
### 0.17 0.20
### 0.20
### 0.20 0.20
### 0.20
### 0.20 0.22
### 0.22
### 0.22

Customer full outlay 18,489.14 16,749.14 17,131.94 23,937.36 21,663.36 22,118.16 28,406.18 25,676.18 26,222.18 13,118.93 11,993.93 12,218.93
TD1004 no cab TD1004 cab TB1104 TB1204
Customer Customer Customer Customer
Client Pays Client Pays Client Pays Client Pays
CIF pays duty CIF pays duty CIF pays duty CIF pays duty
Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat

18,000.00 18,000.00 18,000.00 19,500.00 19,500.00 19,500.00 20,500.00 20,500.00 20,500.00 27,000.00 27,000.00 27,000.00
141.75 141.75 141.75 153.56 153.56 153.56 161.44 161.44 161.44 212.63 212.63 212.63
1,800.00 - - 1,950.00 - - 2,050.00 - - 2,700.00 - -
900.00 - 900.00 975.00 - 975.00 1,025.00 - 1,025.00 1,350.00 - 1,350.00
1,116.67 1,116.67 1,116.67 1,116.67 1,116.67 1,116.67 1,116.67 1,116.67 1,116.67 1,116.67 1,116.67 1,116.67
450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00
650.00 650.00 650.00 650.00 650.00 650.00 650.00 650.00 650.00 650.00 650.00 650.00
250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00
23,308.42 2,608.42 21,508.42 25,045.23 2,620.23 23,095.23 26,203.10 2,628.10 24,153.10 33,729.29 2,679.29 31,029.29
130.53 130.53 130.53 140.25 140.25 140.25 146.74 146.74 146.74 188.88 188.88 188.88
23,438.94 2,738.94 21,638.94 25,185.48 2,760.48 23,235.48 26,349.84 2,774.84 24,299.84 33,918.18 2,868.18 31,218.18
4,687.79 4,687.79 4,327.79 5,037.10 5,037.10 4,647.10 5,269.97 5,269.97 4,859.97 6,783.64 6,783.64 6,243.64
28,126.73 7,426.73 25,966.73 30,222.58 7,797.58 27,882.58 31,619.81 8,044.81 29,159.81 40,701.81 9,651.81 37,461.81
- - - - - - - - - - - -
28,126.73 7,426.73 25,966.73 30,222.58 7,797.58 27,882.58 31,619.81 8,044.81 29,159.81 40,701.81 9,651.81 37,461.81
- - - -
4,818.32 4,818.32 4,458.32 5,177.35 5,177.35 4,787.35 5,416.71 5,416.71 5,006.71 6,972.52 6,972.52 6,432.52

4,687.79 4,687.79 4,327.79 5,037.10 5,037.10 4,647.10 5,269.97 5,269.97 4,859.97 6,783.64 6,783.64 6,243.64
360.00 390.00 410.00 540.00
4,687.79 4,687.79 4,687.79 5,037.10 5,037.10 5,037.10 5,269.97 5,269.97 5,269.97 6,783.64 6,783.64 6,783.64

1,158.82 1,158.82 1,158.82 1,245.17 1,245.17 1,245.17 1,302.74 1,302.74 1,302.74 1,676.91 1,676.91 1,676.91

3,528.97 3,528.97 3,528.97 3,791.93 3,791.93 3,791.93 3,967.23 3,967.23 3,967.23 5,106.72 5,106.72 5,106.72
0.20
### 0.20
### 0.20 0.19
### 0.19
### 0.19 0.19
### 0.19
### 0.19 0.19
### 0.19
### 0.19

28,126.73 25,426.73 25,966.73 0 30,222.58 27,297.58 27,882.58 31,619.81 28,544.81 29,159.81 40,701.81 36,651.81 37,461.81
TB130 TB1304-1L TB1504-1L TE254N
Customer Customer Customer Customer
Client Pays Client Pays Client Pays Client Pays
CIF pays duty CIF pays duty CIF pays duty CIF pays duty
Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat

27,700.00 27,700.00 27,700.00 33,000.00 33,000.00 33,000.00 36,200.00 36,200.00 36,200.00 5,100.00 5,100.00 5,100.00
218.14 218.14 218.14 259.88 259.88 259.88 285.08 285.08 285.08 40.16 40.16 40.16
2,770.00 - - 3,300.00 - - 3,620.00 - - 510.00 - -
1,385.00 - 1,385.00 1,650.00 - 1,650.00 1,810.00 - 1,810.00 255.00 - 255.00
1,116.67 1,116.67 1,116.67 1,116.67 1,116.67 1,116.67 1,116.67 1,116.67 1,116.67 933.00 933.00 933.00
450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00
650.00 650.00 650.00 650.00 650.00 650.00 650.00 650.00 650.00 650.00 650.00 650.00
250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00
34,539.80 2,684.80 31,769.80 40,676.54 2,726.54 37,376.54 44,381.74 2,751.74 40,761.74 8,188.16 2,323.16 7,678.16
193.42 193.42 193.42 227.79 227.79 227.79 248.54 248.54 248.54 45.85 45.85 45.85
34,733.23 2,878.23 31,963.23 40,904.33 2,954.33 37,604.33 44,630.28 3,000.28 41,010.28 8,234.02 2,369.02 7,724.02
6,946.65 6,946.65 6,392.65 8,180.87 8,180.87 7,520.87 8,926.06 8,926.06 8,202.06 1,646.80 1,646.80 1,544.80
41,679.87 9,824.87 38,355.87 49,085.20 11,135.20 45,125.20 53,556.34 11,926.34 49,212.34 9,880.82 4,015.82 9,268.82
- - - - - - - - - - - -
41,679.87 9,824.87 38,355.87 49,085.20 11,135.20 45,125.20 53,556.34 11,926.34 49,212.34 9,880.82 4,015.82 9,268.82
- - - -
7,140.07 7,140.07 6,586.07 8,408.65 8,408.65 7,748.65 9,174.59 9,174.59 8,450.59 1,692.66 1,692.66 1,590.66

6,946.65 6,946.65 6,392.65 8,180.87 8,180.87 7,520.87 8,926.06 8,926.06 8,202.06 1,646.80 1,646.80 1,544.80
554.00 660.00 724.00 102.00
6,946.65 6,946.65 6,946.65 8,180.87 8,180.87 8,180.87 8,926.06 8,926.06 8,926.06 1,646.80 1,646.80 1,646.80

1,717.21 1,717.21 1,717.21 2,022.31 2,022.31 2,022.31 2,206.52 2,206.52 2,206.52 407.09 407.09 407.09

5,229.43 5,229.43 5,229.43 6,158.56 6,158.56 6,158.56 6,719.53 6,719.53 6,719.53 1,239.71 1,239.71 1,239.71
0.19
### 0.19
### 0.19 0.19
### 0.19
### 0.19 0.19
### 0.19
### 0.19 0.24
### 0.24
### 0.24

41,679.87 37,524.87 38,355.87 49,085.20 44,135.20 45,125.20 53,556.34 48,126.34 49,212.34 9,880.82 9,115.82 9,268.82
TE354 TE404 TB504 TB604
Customer Customer Customer Customer
Client Pays Client Pays Client Pays Client Pays
CIF pays duty CIF pays duty CIF pays duty CIF pays duty
Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat

5,850.00 5,850.00 5,850.00 5,700.00 5,700.00 5,700.00 8,650.00 8,650.00 8,650.00 9,850.00 9,850.00 9,850.00
46.07 46.07 46.07 44.89 44.89 44.89 68.12 68.12 68.12 77.57 77.57 77.57
585.00 - - 570.00 - - 865.00 - - 985.00 - -
292.50 - 292.50 285.00 - 285.00 432.50 - 432.50 492.50 - 492.50
933.00 933.00 933.00 933.00 933.00 933.00 933.00 933.00 933.00 933.00 933.00 933.00
450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00
650.00 650.00 650.00 650.00 650.00 650.00 650.00 650.00 650.00 650.00 650.00 650.00
250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00
9,056.57 2,329.07 8,471.57 8,882.89 2,327.89 8,312.89 12,298.62 2,351.12 11,433.62 13,688.07 2,360.57 12,703.07
50.72 50.72 50.72 49.74 49.74 49.74 68.87 68.87 68.87 76.65 76.65 76.65
9,107.29 2,379.79 8,522.29 8,932.63 2,377.63 8,362.63 12,367.49 2,419.99 11,502.49 13,764.72 2,437.22 12,779.72
1,821.46 1,821.46 1,704.46 1,786.53 1,786.53 1,672.53 2,473.50 2,473.50 2,300.50 2,752.94 2,752.94 2,555.94
10,928.74 4,201.24 10,226.74 10,719.16 4,164.16 10,035.16 14,840.99 4,893.49 13,802.99 16,517.67 5,190.17 15,335.67
- - - - - - - - - - - -
10,928.74 4,201.24 10,226.74 10,719.16 4,164.16 10,035.16 14,840.99 4,893.49 13,802.99 16,517.67 5,190.17 15,335.67
- - - -
1,872.17 1,872.17 1,755.17 1,836.27 1,836.27 1,722.27 2,542.37 2,542.37 2,369.37 2,829.60 2,829.60 2,632.60

1,821.46 1,821.46 1,704.46 1,786.53 1,786.53 1,672.53 2,473.50 2,473.50 2,300.50 2,752.94 2,752.94 2,555.94
117.00 114.00 173.00 197.00
1,821.46 1,821.46 1,821.46 1,786.53 1,786.53 1,786.53 2,473.50 2,473.50 2,473.50 2,752.94 2,752.94 2,752.94

450.26 450.26 450.26 441.63 441.63 441.63 611.45 611.45 611.45 680.53 680.53 680.53

1,371.19 1,371.19 1,371.19 1,344.90 1,344.90 1,344.90 1,862.05 1,862.05 1,862.05 2,072.42 2,072.42 2,072.42
0.23
### 0.23
### 0.23 0.24
### 0.24
### 0.24 0.22
### 0.22
### 0.22 0.21
### 0.21
### 0.21

10,928.74 10,051.24 10,226.74 10,719.16 9,864.16 10,035.16 14,840.99 13,543.49 13,802.99 16,517.67 15,040.17 15,335.67
TB704 TD824 TD904 hood TD904 cab GM 40 COMBINE HARVESTER
Customer Customer Customer Customer Customer
Client Pays Client Pays Client Pays Client Pays Client Pays
CIF pays duty CIF pays duty CIF pays duty CIF pays duty CIF pays duty
Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat

10,300.00 10,300.00 10,300.00 15,300.00 15,300.00 15,300.00 15,800.00 15,800.00 15,800.00 17,300.00 17,300.00 17,300.00 37,300.00 37,300.00 37,300.00
81.11 81.11 81.11 120.49 120.49 120.49 124.43 124.43 124.43 136.24 136.24 136.24 293.74 293.74 293.74
1,030.00 - - 1,530.00 - - 1,580.00 - - 1,730.00 - - 3,730.00 - -
515.00 - 515.00 765.00 - 765.00 790.00 - 790.00 865.00 - 865.00 1,865.00 - 1,865.00
1,116.67 1,116.67 1,116.67 1,116.67 1,116.67 1,116.67 1,116.67 1,116.67 1,116.67 1,116.67 1,116.67 1,116.67 3,500.00 3,500.00 3,500.00
450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 450.00 1,250.00 1,250.00 1,250.00
650.00 650.00 650.00 650.00 650.00 650.00 650.00 650.00 650.00 650.00 650.00 650.00 1,900.00 1,900.00 1,900.00
250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00
14,392.78 2,547.78 13,362.78 20,182.15 2,587.15 18,652.15 20,761.09 2,591.09 19,181.09 22,497.90 2,602.90 20,767.90 50,088.74 7,193.74 46,358.74
80.60 80.60 80.60 113.02 113.02 113.02 116.26 116.26 116.26 125.99 125.99 125.99 280.50 280.50 280.50
14,473.38 2,628.38 13,443.38 20,295.17 2,700.17 18,765.17 20,877.35 2,707.35 19,297.35 22,623.89 2,728.89 20,893.89 50,369.23 7,474.23 46,639.23
2,894.68 2,894.68 2,688.68 4,059.03 4,059.03 3,753.03 4,175.47 4,175.47 3,859.47 4,524.78 4,524.78 4,178.78 10,073.85 10,073.85 9,327.85
17,368.05 5,523.05 16,132.05 24,354.21 6,759.21 22,518.21 25,052.82 6,882.82 23,156.82 27,148.67 7,253.67 25,072.67 60,443.08 17,548.08 55,967.08
- - - - - - - - - - - - - - -
17,368.05 5,523.05 16,132.05 24,354.21 6,759.21 22,518.21 25,052.82 6,882.82 23,156.82 27,148.67 7,253.67 25,072.67 60,443.08 17,548.08 55,967.08
- - - - -
2,975.28 2,975.28 2,769.28 4,172.05 4,172.05 3,866.05 4,291.73 4,291.73 3,975.73 4,650.77 4,650.77 4,304.77 10,354.34 10,354.34 9,608.34

2,894.68 2,894.68 2,688.68 4,059.03 4,059.03 3,753.03 4,175.47 4,175.47 3,859.47 4,524.78 4,524.78 4,178.78 10,073.85 10,073.85 9,327.85
206.00 306.00 316.00 346.00 746.00
2,894.68 2,894.68 2,894.68 4,059.03 4,059.03 4,059.03 4,175.47 4,175.47 4,175.47 4,524.78 4,524.78 4,524.78 10,073.85 10,073.85 10,073.85

715.56 715.56 715.56 1,003.39 1,003.39 1,003.39 1,032.18 1,032.18 1,032.18 1,118.53 1,118.53 1,118.53 2,490.25 2,490.25 2,490.25

2,179.11 2,179.11 2,179.11 3,055.64 3,055.64 3,055.64 3,143.29 3,143.29 3,143.29 3,406.25 3,406.25 3,406.25 7,583.59 7,583.59 7,583.59
0.21### 0.21
### 0.21 0.20
### 0.20
### 0.20 0.20
### 0.20
### 0.20 0.20
### 0.20
### 0.20 0.20
### 0.20
### 0.20

17,368.05 15,823.05 16,132.05 24,354.21 22,059.21 22,518.21 25,052.82 22,682.82 23,156.82 27,148.67 24,553.67 25,072.67 60,443.08 54,848.08 55,967.08
TSAPO GROUP

SINOTRUK TRUCK COSTING AND PRICING

SINO Truck 3 tonne SINO Truck 5 tonne SINO Truck 8 tonne HOWO A7 Tractor Truck 371 HP
Customer Customer Customer Customer
Client Pays Client Pays Client Pays Client Pays
CIF pays duty CIF pays duty CIF pays duty CIF pays duty
Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat

CIF cost 17,150.00 17,150.00 17,150.00 17,300.00 17,300.00 17,300.00 25,800.00 25,800.00 25,800.00 40,500.00 40,500.00 40,500.00
Insurance (Transit cover 135.06 135.06 135.06 136.24 136.24 136.24 203.18 203.18 203.18 318.94 318.94 318.94
Finance charges 10% 1,715.00 - - 1,730.00 - - 2,580.00 - - 4,050.00 - -
Cost of cash 5% 857.50 - 857.50 865.00 - 865.00 1,290.00 - 1,290.00 2,025.00 - 2,025.00
Clearing charges Moza side 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00
Road Access Toll Fees, Fuel 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00
PDI, Reflectors 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00
Drivers charge 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00
Clearing (Zim side) 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00
Total Costs Before Duty 23,770.56 4,048.06 22,055.56 23,944.24 4,049.24 22,214.24 33,786.18 4,116.18 31,206.18 50,806.94 4,231.94 46,756.94
Duty 10% 1,715.00 - - 1,730.00 - - 2,580.00 - - - - -
Landed cost Before Output Vat 25,485.56 4,048.06 22,055.56 25,674.24 4,049.24 22,214.24 36,366.18 4,116.18 31,206.18 50,806.94 4,231.94 46,756.94
SAD + Ancillary services 0.94% 820.11 820.11 820.11 821.88 821.88 821.88 922.38 922.38 922.38 1,058.13 1,058.13 1,058.13
Total cost including SAD 26,305.66 4,868.16 22,875.66 26,496.12 4,871.12 23,036.12 37,288.56 5,038.56 32,128.56 51,865.06 5,290.06 47,815.06
Mark - up 25.5%### 6,707.94 6,707.94 5,833.29 6,756.51 6,756.51 5,874.21 9,508.58 9,508.58 8,192.78 13,225.59 13,225.59 12,192.84
Selling price before output Vat 33,013.61 11,576.11 28,708.96 33,252.63 11,627.63 28,910.33 46,797.14 14,547.14 40,321.34 65,090.66 18,515.66 60,007.91
Output Vat 14.50% 4,786.97 1,678.54 4,162.80 4,821.63 1,686.01 4,192.00 6,785.59 2,109.34 5,846.59 9,438.15 2,684.77 8,701.15
Selling price after output Vat 37,800.58 13,254.64 32,871.76 38,074.26 13,313.63 33,102.32 53,582.73 16,656.48 46,167.94 74,528.80 21,200.43 68,709.05
- - - - 8,573.80
Gross profit 7,528.05 7,528.05 6,653.40 7,578.39 7,578.39 6,696.09 10,430.97 10,430.97 9,115.17 14,283.72 14,283.72 13,250.97

Tsapo Income - - - -
Profit Before Tax 6,707.94 6,707.94 5,833.29 6,756.51 6,756.51 5,874.21 9,508.58 9,508.58 8,192.78 13,225.59 13,225.59 12,192.84
Differential Margin 874.65 882.30 1,315.80 1,032.75
6,707.94 6,707.94 6,707.94 6,756.51 6,756.51 6,756.51 9,508.58 9,508.58 9,508.58 13,225.59 13,225.59 13,225.59

Tax (including aids levy) 24.72% 1,658.20 1,658.20 1,658.20 1,670.21 1,670.21 1,670.21 2,350.52 2,350.52 2,350.52 3,269.37 3,269.37 3,269.37

Net Profit After Tax 5,049.74 5,049.74 5,049.74 5,086.30 5,086.30 5,086.30 7,158.06 7,158.06 7,158.06 9,956.23 9,956.23 9,956.23
Contribution/$ 0.29
### 0.29
### 0.29 0.29
### 0.29
### 0.29 0.28
### 0.28
### 0.28 0.25
### 0.25
### 0.25

Customer full outlay 37,800.58 30,404.64 32,871.76 38,074.26 30,613.63 33,102.32 53,582.73 42,456.48 46,167.94 74,528.80 61,700.43 68,709.05
HOWO A 7 Tractor truck 420 HP HOWO TRACTOR 371 HOWO TRACTOR 420 HOWO 4*2 Tipper Truck 266 HP 10M
Customer Customer Customer Customer
Client Pays Client Pays Client Pays Client Pays
CIF pays duty CIF pays duty CIF pays duty CIF pays duty
Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat

44,000.00 44,000.00 44,000.00 38,200.00 38,200.00 38,200.00 40,000.00 40,000.00 40,000.00 35,500.00 35,500.00 35,500.00
346.50 346.50 346.50 300.83 300.83 300.83 315.00 315.00 315.00 279.56 279.56 279.56
4,400.00 - - 3,820.00 - - 4,000.00 - - 3,550.00 - -
2,200.00 - 2,200.00 1,910.00 - 1,910.00 2,000.00 - 2,000.00 1,775.00 - 1,775.00
2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00
415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00
200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00
300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00
250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00
54,859.50 4,259.50 50,459.50 48,143.83 4,213.83 44,323.83 50,228.00 4,228.00 46,228.00 45,017.56 4,192.56 41,467.56
- - - - - - - - - 3,550.00 - -
54,859.50 4,259.50 50,459.50 48,143.83 4,213.83 44,323.83 50,228.00 4,228.00 46,228.00 48,567.56 4,192.56 41,467.56
1,096.22 1,096.22 1,096.22 1,033.09 1,033.09 1,033.09 1,052.69 1,052.69 1,052.69 1,037.08 1,037.08 1,037.08
55,955.72 5,355.72 51,555.72 49,176.92 5,246.92 45,356.92 51,280.69 5,280.69 47,280.69 49,604.64 5,229.64 42,504.64
14,268.71 14,268.71 13,146.71 12,540.11 12,540.11 11,566.01 13,076.57 13,076.57 12,056.57 12,649.18 12,649.18 10,838.68
70,224.43 19,624.43 64,702.43 61,717.03 17,787.03 56,922.93 64,357.26 18,357.26 59,337.26 62,253.82 17,878.82 53,343.32
10,182.54 2,845.54 9,381.85 8,948.97 2,579.12 8,253.83 9,331.80 2,661.80 8,603.90 9,026.80 2,592.43 7,734.78
80,406.97 22,469.97 74,084.28 70,666.00 20,366.15 65,176.76 73,689.06 21,019.06 67,941.16 71,280.63 20,471.25 61,078.10
- 9,315.71 - 8,086.25 - 8,467.81 - 8,260.55
15,364.93 15,364.93 14,242.93 13,573.21 13,573.21 12,599.11 14,129.26 14,129.26 13,109.26 13,686.26 13,686.26 11,875.76

- - - -
14,268.71 14,268.71 13,146.71 12,540.11 12,540.11 11,566.01 13,076.57 13,076.57 12,056.57 12,649.18 12,649.18 10,838.68
1,122.00 974.10 1,020.00 1,810.50
14,268.71 14,268.71 14,268.71 12,540.11 12,540.11 12,540.11 13,076.57 13,076.57 13,076.57 12,649.18 12,649.18 12,649.18

3,527.22 3,527.22 3,527.22 3,099.92 3,099.92 3,099.92 3,232.53 3,232.53 3,232.53 3,126.88 3,126.88 3,126.88

10,741.48 10,741.48 10,741.48 9,440.20 9,440.20 9,440.20 9,844.05 9,844.05 9,844.05 9,522.31 9,522.31 9,522.31
0.24
### 0.24
### 0.24 0.25
### 0.25
### 0.25 0.25
### 0.25
### 0.25 0.27
### 0.27
### 0.27

80,406.97 66,469.97 74,084.28 70,666.00 58,566.15 65,176.76 73,689.06 61,019.06 67,941.16 71,280.63 55,971.25 61,078.10
HOWO 6*4 Tipper Truck 336 HP 16.4 CUBIC HOWO 6*4 Tipper Truck 371HP 15 CUBIC HOWO 8*4 Tipper Truck 371 23 CUBIC HOWO A7 6*4 Tipper truck 371 HP
Customer Customer Customer Customer
Client Pays Client Pays Client Pays Client Pays
CIF pays duty CIF pays duty CIF pays duty CIF pays duty
Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat

43,600.00 43,600.00 43,600.00 43,500.00 43,500.00 43,500.00 55,000.00 55,000.00 55,000.00 46,100.00 46,100.00 46,100.00
343.35 343.35 343.35 342.56 342.56 342.56 433.13 433.13 433.13 363.04 363.04 363.04
4,360.00 - - 4,350.00 - - 5,500.00 - - 4,610.00 - -
2,180.00 - 2,180.00 2,175.00 - 2,175.00 2,750.00 - 2,750.00 2,305.00 - 2,305.00
2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00
415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00
200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00
300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00
250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00
54,396.35 4,256.35 50,036.35 54,280.56 4,255.56 49,930.56 67,596.13 4,346.13 62,096.13 57,291.04 4,276.04 52,681.04
4,360.00 - - 4,350.00 - - 5,500.00 - 5,500.00 4,610.00 - -
58,756.35 4,256.35 50,036.35 58,630.56 4,255.56 49,930.56 73,096.13 4,346.13 67,596.13 61,901.04 4,276.04 52,681.04
1,132.85 1,132.85 1,132.85 1,131.67 1,131.67 1,131.67 687.10 687.10 687.10 1,162.41 1,162.41 1,162.41
59,889.20 5,389.20 51,169.20 59,762.23 5,387.23 51,062.23 73,783.23 5,033.23 68,283.23 63,063.45 5,438.45 53,843.45
15,271.75 15,271.75 13,048.15 15,239.37 15,239.37 13,020.87 18,814.72 18,814.72 17,412.22 16,081.18 16,081.18 13,730.08
75,160.95 20,660.95 64,217.35 75,001.60 20,626.60 64,083.10 92,597.95 23,847.95 85,695.45 79,144.63 21,519.63 67,573.53
10,898.34 2,995.84 9,311.52 10,875.23 2,990.86 9,292.05 13,426.70 3,457.95 12,425.84 11,475.97 3,120.35 9,798.16
86,059.29 23,656.79 73,528.86 85,876.83 23,617.46 73,375.15 106,024.65 27,305.90 98,121.29 90,620.60 24,639.98 77,371.69
- 10,147.92 74,500.00 - 10,124.62 - 13,638.44 - 10,730.44
16,404.60 16,404.60 14,181.00 16,371.04 16,371.04 14,152.54 19,501.83 19,501.83 18,099.33 17,243.59 17,243.59 14,892.49
-
- - - - -
15,271.75 15,271.75 13,048.15 15,239.37 15,239.37 13,020.87 18,814.72 18,814.72 17,412.22 16,081.18 16,081.18 13,730.08
2,223.60 2,218.50 1,402.50 2,351.10
15,271.75 15,271.75 15,271.75 15,239.37 15,239.37 15,239.37 18,814.72 18,814.72 18,814.72 16,081.18 16,081.18 16,081.18

3,775.18 3,775.18 3,775.18 3,767.17 3,767.17 3,767.17 4,651.00 4,651.00 4,651.00 3,975.27 3,975.27 3,975.27

11,496.57 11,496.57 11,496.57 11,472.20 11,472.20 11,472.20 14,163.72 14,163.72 14,163.72 12,105.91 12,105.91 12,105.91
0.26
### 0.26
### 0.26 0.26
### 0.26
### 0.26 0.26### 0.26
### 0.26 0.26
### 0.26
### 0.26

86,059.29 67,256.79 73,528.86 85,876.83 67,117.46 73,375.15 106,024.65 82,305.90 98,121.29 90,620.60 70,739.98 77,371.69
HOWO 4*4 Water Bowser HOWO 4*4 Fuel Tanker 20000 ltr HOWO Fuel Tanker 4*2 10 000 ltr HOWO concrete mixer HOWO BOX BODY 4*2 10 tonne
Customer Customer Customer Customer Customer
Client Pays Client Pays Client Pays Client Pays Client Pays
CIF pays duty CIF pays duty CIF pays duty CIF pays duty CIF pays duty
Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat

51,300.00 51,300.00 51,300.00 51,000.00 51,000.00 51,000.00 39,600.00 39,600.00 39,600.00 61,700.00 61,700.00 61,700.00 40,500.00 40,500.00 40,500.00
403.99 403.99 403.99 401.63 401.63 401.63 311.85 311.85 311.85 485.89 485.89 485.89 318.94 318.94 318.94
5,130.00 - - 5,100.00 - - 3,960.00 - - 6,170.00 - - 4,050.00 - -
2,565.00 - 2,565.00 2,550.00 - 2,550.00 1,980.00 - 1,980.00 3,085.00 - 3,085.00 2,025.00 - 2,025.00
2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00
415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00
200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00
300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00
250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00
63,311.99 4,316.99 58,181.99 62,964.63 4,314.63 57,864.63 49,764.85 4,224.85 45,804.85 75,353.89 4,398.89 69,183.89 50,806.94 4,231.94 46,756.94
5,130.00 - - 5,100.00 - - 3,960.00 - - 6,170.00 - - 4,050.00 - -
68,441.99 4,316.99 58,181.99 68,064.63 4,314.63 57,864.63 53,724.85 4,224.85 45,804.85 81,523.89 4,398.89 69,183.89 54,856.94 4,231.94 46,756.94
1,223.90 1,223.90 1,223.90 1,220.35 1,220.35 1,220.35 1,085.56 1,085.56 1,085.56 1,346.87 1,346.87 1,346.87 1,096.20 1,096.20 1,096.20
69,665.88 5,540.88 59,405.88 69,284.97 5,534.97 59,084.97 54,810.41 5,310.41 46,890.41 82,870.75 5,745.75 70,530.75 55,953.13 5,328.13 47,853.13
17,764.80 17,764.80 15,148.50 17,667.67 17,667.67 15,066.67 13,976.65 13,976.65 11,957.05 21,132.04 21,132.04 17,985.34 14,268.05 14,268.05 12,202.55
87,430.68 23,305.68 74,554.38 86,952.64 23,202.64 74,151.64 68,787.06 19,287.06 58,847.46 104,002.80 26,877.80 88,516.10 70,221.18 19,596.18 60,055.68
12,677.45 3,379.32 10,810.39 12,608.13 3,364.38 10,751.99 9,974.12 2,796.62 8,532.88 15,080.41 3,897.28 12,834.83 10,182.07 2,841.45 8,708.07
100,108.13 26,685.01 85,364.77 99,560.78 26,567.03 84,903.63 78,761.18 22,083.68 67,380.34 119,083.20 30,775.08 101,350.93 80,403.26 22,437.63 68,763.76
- 11,942.08 - 11,872.18 - 9,215.88 - 14,365.37 - 9,425.59
18,988.70 18,988.70 16,372.40 18,888.02 18,888.02 16,287.02 15,062.21 15,062.21 13,042.61 22,478.91 22,478.91 19,332.21 15,364.25 15,364.25 13,298.75

- - - - -
17,764.80 17,764.80 15,148.50 17,667.67 17,667.67 15,066.67 13,976.65 13,976.65 11,957.05 21,132.04 21,132.04 17,985.34 14,268.05 14,268.05 12,202.55
2,616.30 2,601.00 2,019.60 3,146.70 2,065.50
17,764.80 17,764.80 17,764.80 17,667.67 17,667.67 17,667.67 13,976.65 13,976.65 13,976.65 21,132.04 21,132.04 21,132.04 14,268.05 14,268.05 14,268.05

4,391.46 4,391.46 4,391.46 4,367.45 4,367.45 4,367.45 3,455.03 3,455.03 3,455.03 5,223.84 5,223.84 5,223.84 3,527.06 3,527.06 3,527.06

13,373.34 13,373.34 13,373.34 13,300.22 13,300.22 13,300.22 10,521.62 10,521.62 10,521.62 15,908.20 15,908.20 15,908.20 10,740.99 10,740.99 10,740.99
0.26
### 0.26
### 0.26 0.26
### 0.26
### 0.26 0.27
### 0.27
### 0.27 0.26
### 0.26
### 0.26 0.27
### 0.27
### 0.27

100,108.13 77,985.01 85,364.77 99,560.78 77,567.03 84,903.63 78,761.18 61,683.68 67,380.34 119,083.20 92,475.08 101,350.93 80,403.26 62,937.63 68,763.76
HOWO MILK TANKER FOOD GRADE HOWO Crane Truck HOWO Refuse Compactor 12 cubic HOWO 4*4 Cargo truck
Customer Customer Customer Customer
Client Pays Client Pays Client Pays Client Pays
CIF pays duty CIF pays duty CIF pays duty CIF pays duty
Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat

61,000.00 61,000.00 61,000.00 62,900.00 62,900.00 62,900.00 57,500.00 57,500.00 57,500.00 48,300.00 48,300.00 48,300.00
480.38 480.38 480.38 495.34 495.34 495.34 452.81 452.81 452.81 380.36 380.36 380.36
6,100.00 - - 6,290.00 - - 5,750.00 - - 4,830.00 - -
3,050.00 - 3,050.00 3,145.00 - 3,145.00 2,875.00 - 2,875.00 2,415.00 - 2,415.00
2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00
415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00
200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00
300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00
250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00
74,543.38 4,393.38 68,443.38 76,743.34 4,408.34 70,453.34 70,490.81 4,365.81 64,740.81 59,838.36 4,293.36 55,008.36
6,100.00 - - 6,290.00 - - 5,750.00 - - 4,830.00 - -
80,643.38 4,393.38 68,443.38 83,033.34 4,408.34 70,453.34 76,240.81 4,365.81 64,740.81 64,668.36 4,293.36 55,008.36
1,338.59 1,338.59 1,338.59 1,361.06 1,361.06 1,361.06 1,297.21 1,297.21 1,297.21 1,188.42 1,188.42 1,188.42
81,981.96 5,731.96 69,781.96 84,394.39 5,769.39 71,814.39 77,538.02 5,663.02 66,038.02 65,856.79 5,481.79 56,196.79
20,905.40 20,905.40 17,794.40 21,520.57 21,520.57 18,312.67 19,772.19 19,772.19 16,839.69 16,793.48 16,793.48 14,330.18
102,887.37 26,637.37 87,576.37 105,914.96 27,289.96 90,127.06 97,310.21 25,435.21 82,877.71 82,650.27 22,275.27 70,526.97
14,918.67 3,862.42 12,698.57 15,357.67 3,957.04 13,068.42 14,109.98 3,688.11 12,017.27 11,984.29 3,229.91 10,226.41
117,806.03 30,499.78 100,274.94 121,272.63 31,247.01 103,195.49 111,420.19 29,123.32 94,894.98 94,634.56 25,505.18 80,753.38
- 14,202.26 - 14,644.98 - 13,386.73 - 11,243.06
22,243.99 22,243.99 19,132.99 22,881.63 22,881.63 19,673.73 21,069.40 21,069.40 18,136.90 17,981.91 17,981.91 15,518.61

- - - -
20,905.40 20,905.40 17,794.40 21,520.57 21,520.57 18,312.67 19,772.19 19,772.19 16,839.69 16,793.48 16,793.48 14,330.18
3,111.00 3,207.90 2,932.50 2,463.30
20,905.40 20,905.40 20,905.40 21,520.57 21,520.57 21,520.57 19,772.19 19,772.19 19,772.19 16,793.48 16,793.48 16,793.48

5,167.82 5,167.82 5,167.82 5,319.88 5,319.88 5,319.88 4,887.69 4,887.69 4,887.69 4,151.35 4,151.35 4,151.35

15,737.59 15,737.59 15,737.59 16,200.69 16,200.69 16,200.69 14,884.51 14,884.51 14,884.51 12,642.13 12,642.13 12,642.13
0.26
### 0.26
### 0.26 0.26
### 0.26
### 0.26 0.26
### 0.26
### 0.26 0.26
### 0.26
### 0.26

117,806.03 91,499.78 100,274.94 121,272.63 94,147.01 103,195.49 111,420.19 86,623.32 94,894.98 94,634.56 73,805.18 80,753.38
HOWO 6*4 Water Tank 20 m HOWO 4*4 Cabin chassis HOWO 4*4 Tipper truck HOWO6*4 Tipper Truck HOWO Water Bowser
Customer Customer Customer Customer Customer
Client Pays Client Pays Client Pays Client Pays Client Pays
CIF pays duty CIF pays duty CIF pays duty CIF pays duty CIF pays duty
Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat

44,500.00 44,500.00 44,500.00 - - 49,500.00 49,500.00 49,500.00 55,000.00 55,000.00 55,000.00 59,500.00 59,500.00 59,500.00
350.44 350.44 350.44 - - - 389.81 389.81 389.81 433.13 433.13 433.13 468.56 468.56 468.56
4,450.00 - - - - - 4,950.00 - - 5,500.00 - - 5,950.00 - -
2,225.00 - 2,225.00 - - - 2,475.00 - 2,475.00 2,750.00 - 2,750.00 2,975.00 - 2,975.00
2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00
415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00
200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00
300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00
250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00
55,438.44 4,263.44 50,988.44 3,913.00 3,913.00 3,913.00 61,227.81 4,302.81 56,277.81 67,596.13 4,346.13 62,096.13 72,806.56 4,381.56 66,856.56
4,450.00 - - - - 5,250.00 4,950.00 - - 5,500.00 - - 5,950.00 - -
59,888.44 4,263.44 50,988.44 3,913.00 3,913.00 9,163.00 66,177.81 4,302.81 56,277.81 73,096.13 4,346.13 62,096.13 78,756.56 4,381.56 66,856.56
1,143.49 1,143.49 1,143.49 617.32 617.32 617.32 1,202.61 1,202.61 1,202.61 1,267.65 1,267.65 1,267.65 1,320.85 1,320.85 1,320.85
61,031.93 5,406.93 52,131.93 4,530.32 4,530.32 9,780.32 67,380.43 5,505.43 57,480.43 74,363.77 5,613.77 63,363.77 80,077.42 5,702.42 68,177.42
15,563.14 15,563.14 13,293.64 1,155.23 1,155.23 2,493.98 17,182.01 17,182.01 14,657.51 18,962.76 18,962.76 16,157.76 20,419.74 20,419.74 17,385.24
76,595.07 20,970.07 65,425.57 5,685.56 5,685.56 12,274.31 84,562.43 22,687.43 72,137.93 93,326.53 24,576.53 79,521.53 100,497.16 26,122.16 85,562.66
11,106.29 3,040.66 9,486.71 824.41 824.41 1,779.77 12,261.55 3,289.68 10,460.00 13,532.35 3,563.60 11,530.62 14,572.09 3,787.71 12,406.59
87,701.36 24,010.73 74,912.28 6,509.96 6,509.96 14,054.08 96,823.99 25,977.11 82,597.94 106,858.88 28,140.13 91,052.15 115,069.25 29,909.87 97,969.24
- 10,357.62 - 94,635.32 - 11,522.67 - 12,804.21 - 13,852.75
16,706.64 16,706.64 14,437.14 1,772.56 1,772.56 3,111.31 18,384.62 18,384.62 15,860.12 20,230.41 20,230.41 17,425.41 21,740.60 21,740.60 18,706.10

- - - - -
15,563.14 15,563.14 13,293.64 1,155.23 1,155.23 2,493.98 17,182.01 17,182.01 14,657.51 18,962.76 18,962.76 16,157.76 20,419.74 20,419.74 17,385.24
2,269.50 - 1,338.75 2,524.50 2,805.00 3,034.50
15,563.14 15,563.14 15,563.14 1,155.23 1,155.23 1,155.23 17,182.01 17,182.01 17,182.01 18,962.76 18,962.76 18,962.76 20,419.74 20,419.74 20,419.74

3,847.21 3,847.21 3,847.21 285.57 285.57 285.57 4,247.39 4,247.39 4,247.39 4,687.59 4,687.59 4,687.59 5,047.76 5,047.76 5,047.76

11,715.93 11,715.93 11,715.93 869.66 869.66 869.66 12,934.62 12,934.62 12,934.62 14,275.17 14,275.17 14,275.17 15,371.98 15,371.98 15,371.98
0.26
### 0.26
### 0.26 #DIV/0!
### #DIV/0!
### #DIV/0! 0.26
### 0.26
### 0.26 0.26
### 0.26
### 0.26 0.26
### 0.26
### 0.26

87,701.36 68,510.73 74,912.28 6,509.96 6,509.96 14,054.08 96,823.99 75,477.11 82,597.94 106,858.88 83,140.13 91,052.15 115,069.25 89,409.87 97,969.24
HOWO Concrete Mixer Fuel Tank 50 000 Litres HOWO 9.5 cubic tipper
Customer Customer Customer
Client Pays Client Pays Client Pays
CIF pays duty CIF pays duty CIF pays duty
Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat

65,800.00 65,800.00 65,800.00 44,000.00 44,000.00 44,000.00 25,100.00 25,100.00 25,100.00

518.18 518.18 518.18 346.50 346.50 346.50 197.66 197.66 197.66
6,580.00 - - 4,400.00 - - 2,510.00 - -
3,290.00 - 3,290.00 2,200.00 - 2,200.00 1,255.00 - 1,255.00
2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00
415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00
200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00
300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00
250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00
80,101.18 4,431.18 73,521.18 54,859.50 4,259.50 50,459.50 32,975.66 4,110.66 30,465.66
6,580.00 - - 4,400.00 - - 2,510.00 - -
86,681.18 4,431.18 73,521.18 59,259.50 4,259.50 50,459.50 35,485.66 4,110.66 30,465.66
1,395.35 1,395.35 1,395.35 1,137.58 1,137.58 1,137.58 914.11 914.11 914.11
88,076.52 5,826.52 74,916.52 60,397.08 5,397.08 51,597.08 36,399.77 5,024.77 31,379.77
22,459.51 22,459.51 19,103.71 15,401.26 15,401.26 13,157.26 9,281.94 9,281.94 8,001.84
110,536.03 28,286.03 94,020.23 75,798.34 20,798.34 64,754.34 45,681.71 14,306.71 39,381.61
16,027.72 4,101.47 13,632.93 10,990.76 3,015.76 9,389.38 6,623.85 2,074.47 5,710.33
126,563.76 32,387.51 107,653.17 86,789.10 23,814.10 74,143.72 52,305.56 16,381.18 45,091.94
- 15,320.70 - 10,241.12 - 5,837.26
23,854.86 23,854.86 20,499.06 16,538.84 16,538.84 14,294.84 10,196.05 10,196.05 8,915.95

- - -
22,459.51 22,459.51 19,103.71 15,401.26 15,401.26 13,157.26 9,281.94 9,281.94 8,001.84
3,355.80 2,244.00 1,280.10
22,459.51 22,459.51 22,459.51 15,401.26 15,401.26 15,401.26 9,281.94 9,281.94 9,281.94

5,551.99 5,551.99 5,551.99 3,807.19 3,807.19 3,807.19 2,294.50 2,294.50 2,294.50

16,907.52 16,907.52 16,907.52 11,594.07 11,594.07 11,594.07 6,987.45 6,987.45 6,987.45

0.26
### 0.26
### 0.26 0.26
### 0.26
### 0.26 0.28
### 0.28
### 0.28

126,563.76 98,187.51 107,653.17 86,789.10 67,814.10 74,143.72 52,305.56 41,481.18 45,091.94

HOWO 20T Mining Dumper HOWO 5Cubic Tipper HOWO 6Cubic Tipper HOWO 20 000 water bowser
Customer Customer Customer Customer
Client Pays Client Pays Client Pays Client Pays
CIF pays duty CIF pays duty CIF pays duty CIF pays duty
Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat

79,600.00 79,600.00 79,600.00 17,500.00 17,500.00 17,500.00 20,500.00 20,500.00 20,500.00 43,700.00 43,700.00 43,700.00
626.85 626.85 626.85 137.81 137.81 137.81 161.44 161.44 161.44 344.14 344.14 344.14
7,960.00 - - 1,750.00 - - 2,050.00 - - 4,370.00 - -
3,980.00 - 3,980.00 875.00 - 875.00 1,025.00 - 1,025.00 2,185.00 - 2,185.00
2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00
415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00
200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00
300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00
250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00
96,079.85 4,539.85 88,119.85 24,175.81 4,050.81 22,425.81 27,649.44 4,074.44 25,599.44 54,512.14 4,257.14 50,142.14
7,960.00 - - 1,750.00 - - 2,050.00 - - 4,370.00 - -
104,039.85 4,539.85 88,119.85 25,925.81 4,050.81 22,425.81 29,699.44 4,074.44 25,599.44 58,882.14 4,257.14 50,142.14
1,558.52 1,558.52 1,558.52 824.24 824.24 824.24 859.72 859.72 859.72 1,134.03 1,134.03 1,134.03
105,598.37 6,098.37 89,678.37 26,750.06 4,875.06 23,250.06 30,559.15 4,934.15 26,459.15 60,016.17 5,391.17 51,276.17
26,927.58 26,927.58 22,867.98 6,821.26 6,821.26 5,928.76 7,792.58 7,792.58 6,747.08 15,304.12 15,304.12 13,075.42
132,525.95 33,025.95 112,546.35 33,571.32 11,696.32 29,178.82 38,351.74 12,726.74 33,206.24 75,320.30 20,695.30 64,351.60
19,216.26 4,788.76 16,319.22 4,867.84 1,695.97 4,230.93 5,561.00 1,845.38 4,814.90 10,921.44 3,000.82 9,330.98
151,742.21 37,814.71 128,865.57 38,439.16 13,392.29 33,409.75 43,912.74 14,572.12 38,021.14 86,241.74 23,696.11 73,682.58
- 18,536.21 - 4,066.40 - 4,765.43 - 10,171.22
28,486.10 28,486.10 24,426.50 7,645.51 7,645.51 6,753.01 8,652.30 8,652.30 7,606.80 16,438.16 16,438.16 14,209.46

- - - -
26,927.58 26,927.58 22,867.98 6,821.26 6,821.26 5,928.76 7,792.58 7,792.58 6,747.08 15,304.12 15,304.12 13,075.42
4,059.60 892.50 1,045.50 ### 2,228.70
26,927.58 26,927.58 26,927.58 6,821.26 6,821.26 6,821.26 7,792.58 7,792.58 7,792.58 15,304.12 15,304.12 15,304.12

6,656.50 6,656.50 6,656.50 1,686.22 1,686.22 1,686.22 1,926.33 1,926.33 1,926.33 3,783.18 3,783.18 3,783.18

20,271.08 20,271.08 20,271.08 5,135.05 5,135.05 5,135.05 5,866.26 5,866.26 5,866.26 11,520.94 11,520.94 11,520.94
0.25
### 0.25
### 0.25 0.29
### 0.29
### 0.29 0.29
### 0.29
### 0.29 0.26
### 0.26
### 0.26

151,742.21 117,414.71 128,865.57 38,439.16 30,892.29 33,409.75 43,912.74 35,072.12 38,021.14 86,241.74 67,396.11 73,682.58
TSAPO GROUP

SINOTRUK TRUCK FAST PRODUCTS ADJUSTMENT

HOMAN 420HP Tractor Truck HOMAN 380HP Tractor Truck HOMAN 6*4 336HP Tipper Truck SINO Truck 10 tonne homan HOWO 4*4 Tipper truck
Customer Customer Customer Customer Customer
Client Pays Client Pays Client Pays Client Pays
CIF pays duty CIF pays duty CIF pays duty CIF pays duty FOB paid
Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat abroad

CIF cost 35,300.00 35,300.00 35,300.00 33,300.00 33,300.00 33,300.00 41,000.00 41,000.00 41,000.00 26,500.00 26,500.00 26,500.00
###
Insurance (Transit cover 277.99 277.99 277.99 262.24 262.24 262.24 322.88 322.88 322.88 208.69 208.69 208.69
###
Finance charges 10% 3,530.00 - - 3,330.00 - - 4,100.00 - - 2,650.00 - ###
-
Cost of cash 5% 1,765.00 - 1,765.00 1,665.00 - 1,665.00 2,050.00 - 2,050.00 1,325.00 - 1,325.00
###
Clearing charges Moza side 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00 2,748.00
###
Road Access Toll Fees, Fuel 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00 415.00
###
PDI, Reflectors 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00
###
Drivers charge 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00
###
Clearing (Zim side) 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00
###
Total Costs Before Duty 44,785.99 4,190.99 41,255.99 42,470.24 4,175.24 39,140.24 51,385.88 4,235.88 47,285.88 34,596.69 4,121.69 31,946.69
###
Duty 10% - - - - - - 4,100.00 - 4,100.00 2,650.00 - 2,650.00
###
Landed cost Before Output Vat 44,785.99 4,190.99 41,255.99 42,470.24 4,175.24 39,140.24 55,485.88 4,235.88 51,385.88 37,246.69 4,121.69 34,596.69
###
SAD+ Ancillary Services 0.94% 1,001.53 1,001.53 1,001.53 979.76 979.76 979.76 1,102.11 1,102.11 1,102.11 930.66 930.66 930.66
###
Total cost including SAD 45,787.52 5,192.52 42,257.52 43,450.00 5,155.00 40,120.00 56,587.98 5,337.98 52,487.98 38,177.35 5,052.35 35,527.35
###
Mark - up 15.2% 25.5% 6,969.87 6,969.87 6,432.52 14.7% 6,387.15 6,387.15 5,897.64 14.0% 7,922.32 7,922.32 15% 7,873.20 15.3% 5,841.13 5,841.13 5,435.68
###
Selling price before output Vat 52,757.39 12,162.39 48,690.04 49,837.15 11,542.15 46,017.64 64,510.30 13,260.30 60,361.18 44,018.48 10,893.48 40,963.03
###
Output Vat 14.50% 7,649.82 1,763.55 7,060.06 7,226.39 1,673.61 6,672.56 9,353.99 1,922.74 8,752.37 6,382.68 1,579.56 5,939.64
###
Selling price after output Vat 60,407.21 13,925.93 55,750.10 57,063.54 13,215.76 52,690.20 73,864.30 15,183.05 69,113.55 50,401.16 12,473.04 46,902.67
###
- - - ###
Gross profit 7,971.40 7,971.40 7,434.05 7,366.91 7,366.91 6,877.40 9,024.43 9,024.43 8,975.31 6,771.80 6,771.80 6,366.35
###

Tsapo Income - - - - ###

Profit Before Tax 6,969.87 6,969.87 6,432.52 6,387.15 6,387.15 5,897.64 7,922.32 7,922.32 7,873.20 5,841.13 5,841.13 5,435.68
###
Differential Margin 537.34 489.51 - 405.45
###
6,969.87 6,969.87 6,969.87 6,387.15 6,387.15 6,387.15 7,922.32 7,922.32 7,873.20 5,841.13 5,841.13 5,841.13
###

Tax (including aids levy) 24.72% 1,722.95 1,722.95 1,722.95 1,578.90 1,578.90 1,578.90 1,958.40 1,958.40 1,946.25 1,443.93 1,443.93 1,443.93
###

Net Profit After Tax 5,246.92 5,246.92 5,246.92 4,808.25 4,808.25 4,808.25 5,963.92 5,963.92 5,926.94 4,397.21 4,397.21 4,397.21
###
Contribution/$ 0.15 0.15 0.15 0.14 0.14 0.14 0.15 0.15 0.14 0.17 0.17 0.17

Customer full outlay 60,407.21 49,225.93 55,750.10 57,063.54 46,515.76 52,690.20 73,864.30 56,183.05 69,113.55 50,401.16 38,973.04 46,902.67
###
LOVOL PRODUCTS PRICE ADJUSTMENTS

TD754 hood
Customer
Client
Pays CIF pays duty
Adjusted Standard
Rate Rate Full costing abroad and vat

FOB Cost 13,805.00 13,805.00 13,805.00

Insurance (Transit cover 108.71 108.71 108.71
Finance charges 10% 1,380.50 - -
Cost of cash 5% 690.25 - 690.25
Shipping 933.33 933.33 933.33
Port charges and agency 450.00 450.00 450.00
Transportation 650.00 650.00 650.00
Clearing (Zim side) 250.00 250.00 250.00
Landed cost Before Output Vat 18,267.80 2,392.05 16,887.30
SAD 0.56% 102.30 102.30 102.30
Total cost including SAD 18,370.10 2,494.35 16,989.60
Mark - up 17% 20% 3,122.92 3,122.92 2,888.23
Selling price before output Vat 21,493.01 5,617.26 19,877.83
Output Vat 0.00% - - -
Selling price after output Vat 21,493.01 5,617.26 19,877.83
-
Gross profit 3,225.22 3,225.22 2,990.53

Tsapo Income
Profit Before Tax 3,122.92 3,122.92 2,888.23
Differential Margin 234.68
3,122.92 3,122.92 3,122.92

Tax (including aids levy) 24.72% 771.98 771.98 771.98

Net Profit After Tax 2,350.93 2,350.93 2,350.93

Contribution/$ 0.17 0.17 0.17

Customer full outlay 21,493.01 19,422.26 19,877.83

TSAPO GROUP

LOVOL CONSTRUCTION EQUIPMENT COSTING AND PRICING

FL956H FLB 468 FR330D FPY719H
FL956H Lovol Wheel loader FLB 468 Backhoe loader FR330D Lovol Excavator FPY719H Lovol Motor Grader
Customer Customer Customer Customer
Client Pays Client Pays Client Pays Client Pays
Adjusted Standard CIF pays duty CIF pays duty CIF pays duty CIF pays duty
Rate Rate Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat Full costing abroad and vat

CIF cost 55,400.00 55,400.00 55,400.00 48,000.00 48,000.00 48,000.00 128,000.00 128,000.00 128,000.00 83,840.00 83,840.00 83,840.00
Insurance (Transit cover 436.28 436.28 436.28 378.00 378.00 378.00 1,008.00 1,008.00 1,008.00 660.24 660.24 660.24
Finance charges 10% 5,540.00 - - 4,800.00 - - 12,800.00 - - 8,384.00 - -
Cost of cash 5% 2,770.00 - 2,770.00 2,400.00 - 2,400.00 6,400.00 - 6,400.00 4,192.00 - 4,192.00
Port charges and agency 1,250.00 1,250.00 1,250.00 450.00 450.00 450.00 1,200.00 1,200.00 1,200.00 1,250.00 1,250.00 1,250.00
Transportation 1,900.00 1,900.00 1,900.00 950.00 950.00 950.00 9,750.00 9,750.00 9,750.00 1,900.00 1,900.00 1,900.00
Clearing (Zim side) 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00
Landed cost Before Output Vat 67,546.28 3,836.28 62,006.28 57,228.00 2,028.00 52,428.00 159,408.00 12,208.00 146,608.00 100,476.24 4,060.24 92,092.24
SAD 0.56% 378.26 378.26 378.26 320.48 320.48 320.48 892.68 892.68 892.68 562.67 562.67 562.67
Total cost including SAD 67,924.53 4,214.53 62,384.53 57,548.48 2,348.48 52,748.48 160,300.68 13,100.68 147,500.68 101,038.91 4,622.91 92,654.91
Mark - up 0% 15% 15.00% 10,188.68 10,188.68 15% 9,357.68 15.00% 8,632.27 8,632.27 15.0% 7,912.27 15.00% 24,045.10 24,045.10 15.0% 22,125.10 15.00% 15,155.84 15,155.84 15.00% 13,898.24
Selling price before output Vat 78,113.21 14,403.21 71,742.21 66,180.75 10,980.75 60,660.75 184,345.79 37,145.79 169,625.79 116,194.74 19,778.74 106,553.14
Output Vat 14.50% 14.50% 11,326.42 2,088.47 10,402.62 9,596.21 1,592.21 8,795.81 26,730.14 5,386.14 24,595.74 16,848.24 2,867.92 15,450.21
Selling price after output Vat 89,439.63 16,491.68 82,144.84 75,776.96 12,572.96 69,456.56 211,075.93 42,531.93 194,221.53 133,042.98 22,646.66 122,003.35
- - - -
Gross profit 10,566.94 10,566.94 9,735.94 8,952.75 8,952.75 8,232.75 24,937.79 24,937.79 23,017.79 15,718.50 15,718.50 14,460.90

Tsapo Income
Profit Before Tax 10,188.68 10,188.68 9,357.68 8,632.27 8,632.27 7,912.27 24,045.10 24,045.10 22,125.10 15,155.84 15,155.84 13,898.24
Differential Margin - - - -
10,188.68 10,188.68 9,357.68 8,632.27 8,632.27 7,912.27 24,045.10 24,045.10 22,125.10 15,155.84 15,155.84 13,898.24

Tax (including aids levy) 24.72% 2,518.64 2,518.64 2,313.22 - 2,133.90 1,955.91 5,943.95 5,943.95 5,469.33 3,746.52 3,746.52 3,435.64

Net Profit After Tax 7,670.04 7,670.04 7,044.46 8,632.27 6,498.37 5,956.36 18,101.15 18,101.15 16,655.78 11,409.31 11,409.31 10,462.59
Contributio/$ 0.14 0.14 0.13 0.18 0.14 0.12 0.14 0.14 0.13 0.14 0.14 0.12

Customer full outlay 89,439.63 71,891.68 82,144.84 75,776.96 60,572.96 69,456.56 211,075.93 170,531.93 194,221.53 133,042.98 106,486.66 122,003.35
TSAPO GROUP

SINOTRUK TRUCK COSTING AND PRICING

4*4 Water bowser

Customer
Client Pays
CIF pays duty
Full costing abroad and vat

CIF cost 51,300.00 51,300.00 51,300.00

Insurance (Transit cover 403.99 403.99 403.99
Finance charges 10% 5,130.00 - -
Cost of cash 5% 2,565.00 - 2,565.00
Clearing charges Moza side 2,748.00 2,748.00 2,748.00
Road Access Toll Fees, Fuel 415.00 415.00 415.00
PDI, Reflectors 200.00 200.00 200.00
Drivers charge 300.00 300.00 300.00
Clearing (Zim side) 250.00 250.00 250.00
Total Costs Before Duty 63,311.99 4,316.99 58,181.99
Duty 10% actual 5,130.00 5,130.00 5,130.00
Total costs before Vat 68,441.99 9,446.99 63,311.99
Input Vat @14.5% 15.00% actual 1,317.99 1,317.99 1,317.99
Landed cost including Vat 69,759.98 10,764.98 64,629.98
SAD 0.94% 655.74 655.74 655.74
Total cost including SAD 70,415.72 11,420.72 65,285.72
Mark - up 25.5% 17,956.01 17,956.01 16,647.86
Selling price before output Vat 88,371.73 29,376.73 81,933.58
Output Vat 14.50% 12,813.90 4,259.63 11,880.37
Selling price after output Vat 101,185.63 33,636.36 93,813.95
-
Gross profit 18,611.75 18,611.75 17,303.60

Tsapo Income -
Profit Before Tax 17,956.01 17,956.01 16,647.86
Differential Margin 1,308.15
17,956.01 17,956.01 17,956.01

Tax (including aids levy) 24.72% 4,438.73 4,438.73 4,438.73

Net Profit After Tax 13,517.28 13,517.28 13,517.28

Contribution/$ 0.26
### 0.26
### 0.26

Customer full outlay 101,185.63 84,936.36 93,813.95

Ancillary Services Costing

Description Amount
C-Track Tracking devices 240.00
Vehicle Registration 150.00
Vehicle Licensing 135.54
Certificte of Fitness 55.00

Total 580.54

Effect On Pricing if cost is included in SAD

Mark Up 25.50% 148.04
Total 728.58
Vat 14.50% 105.64
Grand Total 834.22
PRICING LIST SUMMARY INCLUDING ANCILLARY SERVICES

After After Before Before

SINOTRUK Ancillary Ancillary Ancillary Ancillary

Full Costing Full Costing Full Costing Input

With Input Without Input Full Costing Without Input VAT
Make VAT VAT With Input VAT VAT Increase % change Effect
HOMAN 420HP Tractor Truck 68,032.75 60,407.21 67,266.85### 59,641.30 765.91 1.14% 7,625.55
HOMAN 380HP Tractor Truck 64,267.05 57,063.54 63,504.62### 56,301.10 762.43 1.20% 7,203.52
HOMAN 6*4 336HP Tipper Truck 83,289.80 73,864.30 82,532.02### 73,106.51 757.78 0.92% 9,425.50
SINO Truck 3 tonne 42,619.65 37,800.58 41,785.43### 36,966.35 834.22 2.00% 4,819.07
SINO Truck 5 tonne 42,928.28 38,074.26 42,094.06### 37,240.03 834.22 1.98% 4,854.02
SINO Truck 8 tonne 60,417.32 53,582.73 59,583.10### 52,748.50 834.22 1.40% 6,834.59
SINO Truck 10 tonne homan 56,830.13 50,401.16 56,063.70### 49,634.74 766.42 1.37% 6,428.96
HOWO A7 Tractor Truck 371 HP 83,936.82 74,528.80 83,102.60### 73,694.58 834.22 1.00% 9,408.02
HOWO A 7 Tractor truck 420 HP 90,556.91 80,406.97 89,722.68### 79,572.75 834.22 0.93% 10,149.94
HOWO TRACTOR 371 79,586.48 70,666.00 78,752.25### 69,831.78 834.22 1.06% 8,920.47
HOWO TRACTOR 420 82,991.09 73,689.06 82,156.87### 72,854.84 834.22 1.02% 9,302.03
HOWO 4*2 Tipper Truck 266 HP 10M 80,375.40 71,280.63 79,541.18### 70,446.40 834.22 1.05% 9,094.77
HOWO 6*4 Tipper Truck 336 HP 16.4 CUBIC 97,041.43 86,059.29 96,207.20### 85,225.06 834.22 0.87% 10,982.14
HOWO 6*4 Tipper Truck 371HP 15 CUBIC 96,835.67 85,876.83 96,001.45### 85,042.61 834.22 0.87% 10,958.84
HOWO 8*4 Tipper Truck 371 23 CUBIC 122,232.45 106,024.65 121,398.23### 107,432.06 834.22 0.69% 16,207.80
HOWO A7 6*4 Tipper truck 371 HP 102,185.26 90,620.60 101,351.04### 89,786.38 834.22 0.82% 11,564.66
HOWO 4*4 Water Bowser 112,884.44 100,108.13 112,050.21### 99,273.91 834.22 0.74% 12,776.30
HOWO 4*4 Fuel Tanker 20000 ltr 112,267.18 99,560.78 111,432.95### 98,726.55 834.22 0.75% 12,706.40
HOWO Fuel Tanker 4*2 10 000 ltr 88,811.29 78,761.18 87,977.07### 77,926.96 834.22 0.95% 10,050.11
HOWO concrete mixer 134,282.79 119,083.20 133,448.57### 118,248.98 834.22 0.63% 15,199.59
HOWO BOX BODY 4*2 10 tonne 90,663.07 80,403.26 89,828.85### 79,569.03 834.22 0.93% 10,259.82
HOWO MILK TANKER FOOD GRADE 132,842.52 117,806.03 132,008.29### 116,971.81 834.22 0.63% 15,036.48
HOWO Crane Truck 136,751.83 121,272.63 135,917.61### 120,438.41 834.22 0.61% 15,479.20
HOWO Refuse Compactor 12 cubic 125,641.15 111,420.19 124,806.93### 110,585.97 834.22 0.67% 14,220.96
HOWO 4*4 Cargo truck 106,711.84 94,634.56 105,877.61### 93,800.33 834.22 0.79% 12,077.28
HOWO 6*4 Water Tank 20 m 98,893.21 87,701.36 98,058.98### 86,867.13 834.22 0.85% 11,191.85
HOWO 4*4 Cabin chassis 101,979.51 6,509.96 101,145.28### 89,603.92 834.22 0.82% 95,469.55
HOWO 4*4 Tipper truck 109,180.88 96,823.99 108,346.65### 95,989.76 834.22 0.77% 12,356.89
HOWO6*4 Tipper Truck 120,497.31 106,858.88 119,663.09### 106,024.65 834.22 0.70% 13,638.44
HOWO Water Bowser 129,756.22 115,069.25 128,921.99### 114,235.02 834.22 0.65% 14,686.97
HOWO Concrete Mixer 142,718.68 126,563.76 141,884.46### 125,729.53 834.22 0.59% 16,154.92
Fuel Tank 50 000 Litres 97,864.44 86,789.10 97,030.22### 85,954.87 834.22 0.86% 11,075.34
HOWO 9.5 cubic tipper 58,977.05 52,305.56 58,142.82### 51,471.33 834.22 1.43% 6,671.49
HOWO 20T Mining Dumper 171,112.65 151,742.21 170,278.43### 150,907.99 834.22 0.49% 19,370.44
HOWO 5Cubic Tipper 43,339.79 38,439.16 42,505.57### 37,604.94 834.22 1.96% 4,900.63
HOWO 6Cubic Tipper 49,512.39 43,912.74 48,678.17### 43,078.52 834.22 1.71% 5,599.65
HOWO 20 000 water bowser 97,247.18 86,241.74 96,412.96### 85,407.51 834.22 0.87% 11,005.44