Financial Analysis Of Threshers In Rice Farming In Kasba Upazila Of Brahmanbaria District

This study was conducted to examine the profitability of the investors of power thresher and pedal thresher in the Kasba Upazila in Brahmanbaria district. For this, sixty thresher owners in which 8 were closed drum power threshers, 17 open drum power threshers and 35 pedal threshers, were purposively selected for the study. The method of projects appraisal suggested by Gittinger (1994) was followed by applying three principal discounting measures such as: BCR, NPV and IRR to measure the profitability of the selected thresher owners. Only financial analyses were done. The discount rate selected for the study was only 13 per cent and 10 years life was considered for each of the selected threshers. It was evident from the study that the investment in closed drum power thresher was more profitable than both the open drum and pedal thresher from the viewpoints of individual investors. The results of sensitivity analyses suggested that the investment in pedal thresher was a bit risky business with 10 per cent increase in O& M costs or 10 per cent reduction in gross benefits, if other things remain the same.