**Appendix: Detailed Supporting Documentation for Boaz Trading PLC’s Business Plan**

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### **1. Import Contracts**

**Overview**: Legal agreements outlining terms with suppliers (Rosneft, KazMunayGas) to ensure compliance, reliability, and risk mitigation.

#### **Key Clauses & Components**:

- **Parties Involved**: Boaz Trading PLC (Ethiopia) and suppliers (Rosneft, KazMunayGas).

- **Product Specifications**:

- Ultra-low-sulfur diesel (ULSD) ≤10ppm, Euro V gasoline (95 octane), Jet A-1 fuel.

- Compliance with Ethiopian Standards Agency (ESA) and international benchmarks (ASTM, ISO).

- **Volumes & Pricing**:

- **Year 1**: 50,000 barrels/month from Russia at $70/barrel (CIF Djibouti).

- **Year 2**: 70,000 barrels/month (70% Russia, 30% Kazakhstan).

- Barter clause: 20% of payments in Ethiopian coffee/flowers (valued at global market rates).

- **Delivery Terms**:

- Incoterms: CIF Djibouti Port (suppliers cover costs until Djibouti).

- Lead time: 15–20 days from Novorossiysk, Russia.

- **Force Majeure**:

- Covers sanctions, port closures, or political unrest; triggers backup supply from Kazakhstan.

- **Payment Terms**:

- 50% advance via letter of credit (Commercial Bank of Ethiopia), 50% post-delivery.

- **Dispute Resolution**:

- Arbitration under Ethiopian Trade Law in Addis Ababa.

**Compliance**:

- Sanctions Mitigation: Contracts exclude entities under OFAC/EU sanctions.

- Ethiopian Trade Law: Reviewed by DLA Piper Ethiopia.

---

### **2. Feasibility Study**

**Objective**: Validate the economic, operational, and regulatory viability of the Russian Oil Deal.

#### **Market Analysis**:

- **Demand**:

- Ethiopia’s annual fuel consumption: 4.2B liters (95% imported).

- Projected growth: 6% CAGR (2023–2030).

- **Competitive Pricing**:

- Boaz diesel: ETB 45/liter vs. competitors’ ETB 50–52/liter.

- Cost advantage: 20–30% discounts on Russian crude.

#### **Supply Chain Logistics**:

- **Routes**:

- Primary: Novorossiysk (Russia) → Djibouti Port → Ethio-Djibouti Railway → Addis Ababa.

- Backup: Tengiz (Kazakhstan) → Berbera Port (Somaliland) → Trucking.

- **Costs**:

- Shipping: $15/barrel (Russia–Djibouti).

- Last-mile delivery: ETB 1.2/liter (AI-optimized routes).

#### **Financial Projections**:

| **Metric** | **Year 1** | **Year 2** |

|----------------------|------------------|------------------|

| Revenue | ETB 33M | ETB 55M |

| Gross Margin | 25% | 30% |

| Net Profit | ETB 8.25M | ETB 16.5M |

#### **Risk Assessment**:

- **SWOT Analysis**:

- Strengths: Russian pricing, hyperlocal distribution.

- Weaknesses: Forex volatility, regulatory complexity.

- Opportunities: Ethiopia’s energy deficit, LPG expansion.

- Threats: Geopolitical sanctions, Djibouti bottlenecks.

- **PESTLE Analysis**:

- Political: Ethiopia’s tax incentives for energy importers.

- Economic: ETB depreciation (12% in 2023).

- Social: Urbanization driving fuel demand.

- Technological: IoT logistics tracking.

- Legal: ESA/Ethiopian Customs Commission compliance.

- Environmental: Low-sulfur fuels aligning with CRGE strategy.

**Sensitivity Analysis**:

| **Scenario** | **Revenue Impact** | **Net Profit Impact** |

|-----------------------|--------------------|-----------------------|

| ETB depreciates 15% | -10% | -20% |

| Oil prices +10% | -8% | -15% |

| Demand +20% | +25% | +30% |

---

### **3. ETB/USD Exchange Rate Analysis**

**Objective**: Mitigate forex volatility risks impacting import costs.

#### **Historical Trends**:

- **2021–2023**: ETB depreciated from 45 ETB/USD to 56 ETB/USD (-24%).

- **Drivers**:

- Low forex reserves ($3.3B as of 2023, covering 1.2 months of imports).

- Inflation (33% in 2023).

#### **Forecasts**:

- **2024–2026**:

- National Bank of Ethiopia projection: 58–62 ETB/USD.

- IMF outlook: Stabilization post-debt restructuring (2025).

#### **Hedging Strategies**:

- **Forward Contracts**: Lock in rates for 60% of import costs at 58 ETB/USD.

- **Natural Hedging**: Negotiate USD-denominated sales (e.g., Ethiopian Airlines jet fuel).

- **Diversification**: Hold 20% of reserves in EUR/CNY to reduce USD dependency.

#### **Impact Analysis**:

| **ETB/USD Rate** | **Import Cost (Year 1)** | **Net Profit (Year 1)** |

|-------------------|--------------------------|-------------------------|

| 56 | ETB 24.75M | ETB 8.25M |

| 60 | ETB 26.4M | ETB 6.6M |

| 62 | ETB 27.5M | ETB 5.5M |

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### **Supporting Documents**:

- **Import Contracts**: Redacted templates (confidentiality maintained).

- **Feasibility Study Data Sources**:

- Ethiopian Petroleum Supply Enterprise (EPSE) reports.

- World Bank’s Ethiopia Economic Update (2023).

- **Exchange Rate Data**:

- National Bank of Ethiopia forex bulletins.

- IMF Article IV Consultation (2023).

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**Conclusion**:

This appendix provides robust validation of Boaz Trading’s business model, addressing legal, financial, and operational risks. By anchoring strategies in data-driven feasibility and proactive risk management, Boaz is positioned to disrupt Ethiopia’s energy sector sustainably.

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