Atlantrees — Cost of Goods Sold (COGS) Flow

Season 2025/26 · How costs attach to each stage and net down to Farm Gate

Packing COGS — batch-level
Transport COGS — outbound shipment
Handling Costs — at buyer
Sales Cost (commission)
Farm Gate (net to farm)
Stage 1 — Origin
Atlantrees Farm
Avocados harvested, loaded into bins and trucked to the packhouse
Packing COGS
Inbound transport Farm → Vintage truck · batch-level · by kg
Bin return Bins returned after packing · per bin count
Bins of fruit
Stage 2 — Processing
Vintage Fruit (Packhouse)
Receives, calibrates, sorts and packs avocados. Charges both batch-level and per-shipment costs
Packing COGS — shared by all buyers
Packing service Labour: receive, calibrate, pack · per kg · split by kg share
Packaging material 4 kg / 10 kg boxes, labels, pallets · split by box count
Transport COGS — GH export only
Outbound transport Vintage → France (GH warehouse) · per GH shipment
Packed boxes / pallets
Stage 3 — Sale
Buyers
Two flows with different cost structures — GH export and Vintage local
🇫🇷 Georges Helfer — Export (Flow 1)
Hass · sold into French wholesale/retail
Handling Costs
Warehousing Cold storage at GH · per shipment
Sorting / Repalletisation Re-sorting & restacking at GH
QC / Analysis / Handling Quality checks + lab maturity tests
Sales Cost
GH Commission Deducted from GH settlement invoice
🇵🇹 Vintage Fruit — Local (Flow 2)
Ettinger, Pinkerton, Seedless · sold locally
Handling Costs
Handling / Repackaging Small repackaging for local market
Sales Cost
Vintage Commission (8%) Fixed rate on local sale value
Season P&L — How it nets down · HB.01–13 · Season 2025/26
Gross Sales
€189.7k
€3.00 / kg
Total invoiced to GH + Vintage local
−
Sales Cost
€15.2k
€0.24 / kg
GH commission
Vintage 8% commission
−
Packing COGS
€37.7k
€0.60 / kg
Packing service
Packaging material
Inbound transport
Bin return
−
Transport COGS
€9.0k
€0.14 / kg
Outbound transport
(Vintage → GH)
−
Handling Costs
€8.2k
€0.13 / kg
GH warehousing
GH sorting / QC
GH handling
=
Farm Gate
€119.7k
€1.89 / kg
Net proceeds to farm
(before farm fixed costs)

How Packing COGS is split between buyers

Packing service & inbound transport are split by kg share within each batch — so if GH took 80% of the kg in a batch, they bear 80% of those costs.

Packaging material is split by box count.
Bin return is split by bin count.

How Transport & Handling Costs are attributed

Transport COGS (outbound transport Vintage → GH) goes 100% to the GH shipment — it only exists because of the GH export.

Handling Costs (warehousing, sorting, QC, etc.) go 100% to the GH shipment. Local Vintage handling/repackaging goes 100% to the local shipment.

What Farm Gate means

Net proceeds received by Atlantrees after all variable selling costs. It is not gross profit — fixed farm costs (irrigation, labour, depreciation) are separate and not included in this P&L view.