What's inside the price per kg

One finished Angus, sold as premium direct boxes. The customer pays per kg of meat in the box — so the whole chain from calf to doorstep comes out of that price. Figures per animal, with per-kg-of-meat in brackets. SEK, ex-VAT, planning estimates.

600 kg live → the animal

320 kg carcass 53% dressing

224 kg saleable meat 70% of carcass — rest is bone/fat/trim

250 SEK/kg box price × 224 kg = 56,000 revenue

From box price down to what you keep — per animal

Each orange step is a cost bucket taken out of the 56,000 box revenue. Blue = profit; green = subsidy added on top.

Revenue / profit

Cost taken out

Subsidy added

The honest headline: of the 250 SEK/kg a customer pays, about 189 goes to costs (95 to raising the animal, 53 to slaughter+cutting+packaging, 22 to delivery+marketing, 19 to overhead). That leaves ~61 SEK/kg operating profit; subsidies add ~71 SEK/kg on top → ~133 SEK/kg net to you as owner-operator. If you had to pay someone to do the raising, packing and selling, knock off ~56 SEK/kg → ~77 SEK/kg as a true standalone business.

Every cost the price has to cover

Open questions

The cost waterfall is only as good as its three largest unverified components.

Question	Why it matters	Where the answer comes from
What does an approved cutting plant charge per animal, and do they have capacity?Blocking	Cutting and packaging is booked at 7,700 SEK per animal — one of the largest single lines after the calf, and entirely a market price you have not yet tested.	Quotes from two or three approved styckningsanläggningar within reach; ask about capacity in November and December.
What meat yield will your carcass and cutting spec actually give?Blocking	The model assumes 70% of a 320 kg carcass — 224 kg saleable. A few percentage points move revenue per animal by thousands of kronor.	The cutting plant will tell you their typical yield for your spec; confirm after the first animals go through.
What does delivery actually cost per box once you include your own time?Important	Delivery and marketing is booked at 2,500 SEK plus 5% of revenue. The REKO page shows the pickup rounds alone are three or four evenings a fortnight.	Measure it in the first season: fuel, mileage and hours per delivery round.
Can the by-products actually be sold, or do they become waste?Important	The waterfall assumes the whole animal is monetised. Bones, fat and offal are either a margin enhancer or a disposal cost.	Ask the cutting plant what they return and what they charge to dispose; test broth and sausage lines early.

Two things this makes clear. (1) The price is on meat weight, and a 320 kg carcass only yields ~224 kg of saleable meat — so revenue per animal is lower than "carcass × box price." (2) The calf isn't purchased in a cow-calf herd; its cost is the amortised upkeep of the breeding cow (and bull) that produced it, spread over ~0.87 calves per cow per year — that's the bulk of the "raising" bucket, alongside ~20 months of feed. The biggest levers on your margin: meat yield (a good butcher and using bones/fat for broth/mince), and how much delivery and marketing you do cheaply yourself (REKO pickup ≈ free) versus paying couriers and ads. Assumes leased land, outdoor wintering, organic + naturbete; subsidy allocated per animal from a 30-cow herd. Estimates for planning, not financial advice.