WHOLE-CARCASS COMMERCIAL MODEL

Make every cut contribute.

Test whether Jakarta’s weighted selling price covers the Australian purchase, processing, export, import, advertising and channel margin. Replace every assumption with supplier, grader, freight, broker and buyer evidence before commitment.

PRODUCT PROGRAM

Model each category independently.

Program assumptions change the cattle specification, evidence required, cut allocation and achievable Jakarta price curve.

Identity gateWagyu and non-Wagyu lots remain separate through sourcing, grading, processing, labels, inventory, economics and sales. No substitution or blended claim is permitted.

Saleable boxed weight (kg)Australian cattle + farm handover (A$)Processing, grading and AU transport (A$)Export freight, insurance and documents (A$)Indonesian import, cold chain and duties (A$)Ecommerce and selling cost (% revenue)

AUSTRALIAN GRADE RECORD

Premium-beef evidence

Carcase identificationWeight and yield recordsIndependent grade resultEating-quality specificationProcessor and lot traceabilitySigned price adjustment

JAKARTA PRODUCT MIX

Allocate the complete boxed yield.

Cut group	Share of boxed kg	Sell price A$/kg	Revenue
Premium loin / rib
Secondary steaks
Brisket / short plate
Chuck / blade
Round / manufacturing
Trim / other saleable
Total	100%	A$36.40/kg	A$9,828

100% of boxed weight allocated

GRADE UPSIDE

Pay quality from realised value

Apply the independent grade premium under the signed producer schedule, then test whether Jakarta’s premium-cut revenue supports it. Do not promise a premium from an assumed retail price.

DOWNSIDE

The whole carcass is the constraint

A high sirloin price cannot rescue the transaction if slower cuts, import costs, shrink, advertising or working capital consume the margin.

TAX CHECK

Keep GST outside operating margin

Australian GST-free export treatment and input credits depend on the actual transaction and GST registration. Indonesian VAT, duty and collection treatment require local confirmation.

Decision ruleIllustrative model shows positive contribution, but no risk or target return allowance has been applied.