Investment Analysis Report

LSGO Diesel 50ppm ROI Analysis

Comprehensive profitability analysis for 20,000 MT LSGO (FOB Dangote) distribution across West African markets: Lome, Ghana, Liberia, Gambia & Chad

20,000
Metric Tonnes
~23.7M
Litres (Mid Est.)
5
Target Markets
$17.3M
Investment Cost

January 2026 Market Update Available

Strategic context for navigating the post-Dangote, oversupplied market

Read Market Update

Volume Conversion Analysis

Converting 20,000 Metric Tonnes of LSGO to litres across three density tiers (0.83 - 0.86 kg/L)

Conversion Formula
Litres = Mass (kg) ÷ Density (kg/L) = 20,000,000 kg ÷ Density
TIER 1

Low Density

Lighter fuel specification

24,096,386 Litres
Density 0.83 kg/L
Mass 20,000 MT
Yield +3.6% vs Mid
TIER 2 ★ BASELINE

Mid Density

Standard market specification

23,668,639 Litres
Density 0.845 kg/L
Mass 20,000 MT
Yield Baseline Reference
TIER 3

High Density

Heavier fuel specification

23,255,814 Litres
Density 0.86 kg/L
Mass 20,000 MT
Yield -1.7% vs Mid

Volume Range Summary

Based on 20,000 MT shipment with density variance

Minimum
23.26M L
Maximum
24.10M L
Variance
~840K L

Transaction Cost Breakdown

Complete cost analysis for 20,000 MT LSGO procurement from Dangote Refinery

OPTION A

Without LC

Wire Transfer / Direct Deposit

FOB Product Total $14,100,000.00
Performance Bond — Dangote (5%) $705,000.00
Operational & Regulatory $1,650,400.00
Brokerage Commission (Tier 3) $100,000.00
Freight (Dangote to Lome) $600,000.00
Freight @ $30/MT (MR Tanker market rate) Fleet partner rate may reduce this
Performance Bond — Bolyx (1%)
Calculated on transaction subtotal ($17,155,400)
$171,554.00
TOTAL TRANSACTION COST $17,326,954
Cost per MT
$866.35
Cost per Litre
$0.732
OPTION B

With LC

Letter of Credit (180 Days Tenor)

FOB Product Total $14,100,000.00
Performance Bond — Dangote (5%) $705,000.00
Operational & Regulatory $1,650,400.00
Brokerage Commission (Tier 3) $100,000.00
Freight (Dangote to Lome) $600,000.00
Freight @ $30/MT (MR Tanker market rate) Fleet partner rate may reduce this
Performance Bond — Bolyx (1%)
Calculated on transaction subtotal ($17,155,400)
$171,554.00
LC Processing Fee (1.00%)
Covers full transaction ($17,326,954)
$173,270.00
TOTAL TRANSACTION COST $17,500,224
Cost per MT
$875.01
Cost per Litre
$0.739
LC Premium
$173,270
1% on full transaction for 180-day financing
Per Litre Difference
$0.007
Option B vs Option A
Performance Bond
$876,554
Dangote 5% + Bolyx 1%
Recommended
Option A
Lower cost, faster settlement
Dangote PB (5%): $705,000 — on product value ($14.1M)
Bolyx PB (1%): $171,554 — on transaction subtotal ($17.16M)
Fleet Partner Negotiation in Progress: Potential to reduce freight costs to ~$9-12/MT with secured fleet partnership, which would bring total cost down to ~$0.714/L (Option A) — a savings of ~$420,000 per shipment.
Refinery Source Update

Dangote Refinery Pricing Terms

Direct communication from Dangote Refinery confirms FOB pricing basis. Understanding FOB vs CIF is critical for accurate cost modeling.

FOB — Free On Board Dangote Terms

Seller's responsibility ends when goods are loaded onto the vessel at the origin port (Dangote SPM, Lekki).

Buyer pays: Shipping, insurance, and freight to destination.

Lower base product price
Buyer controls shipping logistics
Flexibility in routing & timing
Buyer bears transit risk after loading

CIF — Cost, Insurance & Freight Alternative

Seller's responsibility ends when goods arrive at the destination port. Seller arranges and pays for shipping.

Seller pays: Cost, insurance, and freight to destination.

All-inclusive delivered price
Simpler for buyer logistics
Seller manages transit risk
Higher total price (shipping included)

Dangote Refinery — Confirmed Commercial Terms (January 2026)

Product
Gasoil (GO) 50ppm
Low Sulphur Diesel
Pricing Formula
ICE LSGO Futures
+$20/MT Premium
Delivery Terms
FOB Dangote SPM
Lekki, Nigeria
Minimum Order
20,000 MT
~23.67M Litres
Performance Bond Required — 6% Total
Prepayment/deposit required before engagement
Dangote Refinery Refundable
5%
of product value ($14.1M) = $705,000
Refunded at end of each spot transaction
Bolyx Multi Investment Refundable
1%
of transaction subtotal ($17.16M) = $171,554
Refunded at end of contractual term
No commercial terms or SCO issued until Performance Bond is paid. Total PB for 20,000 MT transaction: $876,554 (Dangote $705K + Bolyx $171.5K). Both bonds are fully refundable per their respective terms.

FOB to Landed Cost Calculation (Illustrative)

Cost Component Per MT Per Litre Total (20kt) Notes
ICE LSGO Futures (Base) ~$680 ~$0.575 $13,600,000 Jan 2026 indicative
Dangote Premium +$25 +$0.021 $500,000 Per refinery quote
FOB Dangote SPM ~$705 ~$0.596 $14,100,000 Product cost at loading
Freight (to W. Africa) +$30 +$0.025 $600,000 MR Tanker market rate
Operational & Regulatory +$82.52 +$0.070 $1,650,400 Nigeria Port dues & fees
Brokerage Commission +$5 +$0.004 $100,000 Tier 3 rate
Performance Bond (6%) +$43.83 +$0.037 $876,554 Refundable (Dangote 5% + Bolyx 1%)
TOTAL TRANSACTION COST (Option A) ~$866.35 ~$0.732 $17,326,954 Aligned with Transaction Cost section
Operational & Regulatory costs based on researched Nigeria Port Authority dues and fees. Freight costs based on MR tanker rates for Lekki to West Africa routes. Base density: 0.845 kg/L (~1,183.43 L/MT).
Key Insight:
FOB pricing of ~$705/MT + freight/insurance/ops/PB = ~$866/MT total transaction cost — aligning with our Option A model at $0.732/L ($866.35/MT)
Live Market Intelligence

Price Evolution & Market Update

Our commitment to accuracy means continuously updating projections as new market data emerges. Here's how January 2026 actual prices compare to our initial conservative estimates.

Latest Data Update
January 25, 2026
Our initial model used conservative CIF wholesale estimates to provide margin of safety for bankability. Actual retail prices are tracking higher in most markets.

Model Estimates vs. Verified Market Prices (January 2026)

Market
Our Cost FOB + Costs
Model Est. Pump Price
Verified Actual Pump
Actual Margin Status
🇹🇬
Lomé, Togo
Regulated Market
Jan 19, 2026
$0.732/L $1.25/L
$1.23/L
695 XOF
$0.498/L Verified
🇬🇭
Ghana
Bi-Weekly Pricing Window
Jan 16, 2026
$0.732/L $1.35/L
$1.10/L
GH₵11.21 (GOIL)
Up to GH₵11.96 private
$0.368/L Below Model
🇱🇷
Liberia
USD-Dollarized Market
Jan 19, 2026
$0.732/L $1.40/L
$0.92/L
$3.49/gallon
~LRD 170.48
$0.188/L Monitor
🇬🇲
Gambia
Monthly Government Review
Jan 1, 2026
$0.732/L $1.21/L
$1.21/L
D84.60
$0.478/L Verified
🇹🇩
Chad
Djarmaya Refinery Regulated
$0.732/L $0.90/L
$0.90/L
548 XAF (N'Djamena)
$1.07-$1.32/L Provincial
$0.168/L
$0.34-$0.59/L Provincial
Regulated
FOB + Costs: Our cost basis ($0.732/L Option A)
Model Est.: Conservative projections for bankability
Actual Pump: Verified Jan 2026 retail prices

Togo: Regulated Stability

Price at 695 XOF ($1.23) has remained extremely stable with 0% change since early 2025. Most predictable cost center for logistics planning.

Ghana: High Volatility

Cedi strengthened ~8% in Jan 2026, dropping diesel from GH₵12.45 to GH₵11.21 (down 24% YoY). Watch Feb 1st pricing window for potential further cuts.

Liberia: USD-Dollarized

Prices set in USD at $3.49/gallon ($0.92/L)—the lowest per-litre of the three. Protected from local inflation but exposed to global oil. Down from $3.57 in June 2025.

Bank-Ready Model Recommendations

Price Labeling

Label selling prices as "CIF Wholesale" rather than "Retail" — retail pump prices include local taxes and distributor margins.

Base Case Density

Lenders prefer 0.845 kg/L mid-point as "Base Case" — the standard for ICE Low Sulphur Gasoil Futures.

Stress Testing

Adding a "Stress Case" showing impact of 5-10% price drop strengthens model bankability for lender review.

Volume Conversion: Verified
Density Model: Industry Standard
Profit Formulas: Accurate
Risk Analysis

Sensitivity & Stress Testing

Bank-ready analysis showing profit resilience under adverse price scenarios. Based on verified Togo price of $1.23/L (695 XOF, Jan 19, 2026).

Profit Sensitivity Analysis — Togo (Lomé) Market

Scenario Price/L Revenue Gross Profit ROI Status
Base Case (Actual Retail)
$1.23 $29,113,809 $11,786,855 68.0%
5% Price Drop
$1.17 $27,693,900 $10,366,946 59.8%
10% Price Drop (Stress)
$1.11 $26,274,300 $8,947,346 51.6%
15% Price Drop (Severe)
$1.05 $24,853,500 $7,526,546 43.4%
Break-Even Point
$0.732 $17,326,954 $0 0%
Key Finding: Even at 15% price decline, the transaction maintains a healthy 43.4% ROI — demonstrating robust downside protection.

ROI Resilience Under Price Pressure

Base Case ($1.23/L) 68.0%
5% Drop ($1.17/L) 59.8%
10% Drop ($1.11/L) 51.6%
15% Drop ($1.05/L) 43.4%
Margin of Safety to Break-Even
40.5%
Price must drop by 40%+ before losses occur
Gross Profit at Retail
$11.8M
Actual retail ($1.23) vs cost basis ($0.732)
Recommended Base Case
0.845 kg/L
ICE Gasoil Futures standard density
Next Update
Feb 2026
Continuous market monitoring

Regional Market Pricing

LSGO Diesel 50ppm prices across West African markets — Verified January 2026 data showing downward trend driven by currency strengthening and favorable global oil conditions

Market / Country
CIF Wholesale
Est. Pump Price
Wholesale Margin
Pump Margin
TG
Lome, Togo
Regulated Market
✓ Jan 19, 2026 Verified
$1.05 /L $1.23 /L
695 XOF
$0.318/L $0.498/L
GH
Ghana
Bi-Weekly Pricing Window
⚠ Jan 16, 2026 — Down 24% YoY
$1.10 /L $1.10 /L
GH₵11.21 GOIL
$0.368/L $0.368/L
LR
Liberia
USD-Dollarized Market
⚠ Jan 19, 2026 — $3.49/gal
$1.15 /L $0.92 /L
$3.49/gallon
$0.418/L $0.188/L
GM
Gambia
Coastal Access Market
✓ Jan 2026 Verified
$1.05 /L $1.21 /L
D84.60
$0.318/L $0.478/L
TD
Chad
Landlocked Market
⚠ Regulated Prices
$0.92 /L
$0.90 /L
548 XAF (Capital)
$1.07-$1.32/L Provincial
$0.188/L
$0.168/L
$0.34-$0.59/L Provincial
Margins calculated using Option A cost basis: $0.732/L | Base density: 0.845 kg/L
Prices verified Jan 16-19, 2026 | Next Ghana update: Feb 1, 2026

Revenue & Profit Projections by Region

Comprehensive ROI analysis based on 23.67M litres (mid-density baseline) using Option A procurement cost

Togo

Lome

🇹🇬
✓ Verified Jan 19, 2026 — Regulated Market
Wholesale Distribution
Revenue (23.67M L × $1.05) $24,853,500
Cost Basis $17,326,954
Gross Profit $7,526,546
Retail (695 XOF = $1.23/L)
Revenue (23.67M L × $1.23) $29,113,809
Cost Basis $17,326,954
Gross Profit $11,786,855
ROI Range 43% - 68%
Ghana

Accra/Tema

🇬🇭
⚠ Actual $1.10/L — Model uses $1.35/L
Wholesale Distribution
Revenue (23.67M L × $1.10) $26,037,000
Cost Basis $17,326,954
Gross Profit $8,710,046
Retail (Model: $1.35 | Actual: $1.10)
Model Projection ($1.35) $31,954,500
Actual Jan 2026 ($1.10) $26,037,000
Model Profit $14,627,546
Actual Profit $8,710,046
ROI Range 50% - 84%
Liberia

Monrovia

🇱🇷
⚠ Actual $0.92/L — Model uses $1.40/L (Monitor)
Wholesale Distribution
Revenue (23.67M L × $1.15) $27,220,500
Cost Basis $17,326,954
Gross Profit $9,893,546
Retail (Model: $1.40 | Actual: $0.92)
Model Projection ($1.40) $33,138,000
Actual Jan 2026 ($0.92) $21,776,280
Model Profit $15,811,046
Actual Profit $4,449,326
ROI Range 26% - 91%
Gambia

Banjul

🇬🇲
✓ Jan 2026 Verified Prices
Wholesale Distribution
Revenue (23.67M L × $1.05) $24,853,500
Cost Basis $17,326,954
Gross Profit $7,526,546
Retail (D84.60/L = $1.21)
Revenue (23.67M L × $1.21) $28,640,700
Cost Basis $17,326,954
Gross Profit $11,313,746
ROI Range 43% - 65%
Chad

N'Djamena

🇹🇩
⚠ Djarmaya Refinery Regulated
Wholesale Distribution
Revenue (23.67M L × $0.92) $21,776,400
Cost Basis $17,326,954
Gross Profit $4,449,446
Retail Pricing
N'Djamena (548 XAF) $0.90/L
Provincial Avg (650-800 XAF) $1.07-$1.32/L
Capital Profit (23.67M × $0.90) $3,976,346
Provincial Est. (23.67M × $1.15) $9,893,546
ROI Range 23% - 57%

Top Performer

Highest Verified ROI

Togo (Lomé)
68% ROI
at Verified $1.23/L
*Regulated market with stable pricing. Ghana volatile (50% actual), Liberia needs monitoring (26% actual).

Consolidated ROI Summary

Complete overview of profit potential across all 5 West African markets

Market Wholesale Profit Wholesale ROI Pump Profit Pump ROI
🇹🇬 Lome, Togo ✓ Verified $7,526,546 43.4% $11,786,855 68.0%
🇬🇭 Ghana ⚠ Below Model $8,710,046 50.3%
$14,627,546
$8.7M Actual
84.4%
50.3% Actual
🇱🇷 Liberia ⚠ Monitor $9,893,546 57.1%
$15,811,046
$4.4M Actual
91.3%
25.7% Actual
🇬🇲 Gambia ✓ Verified $7,526,546 43.4% $11,313,746 65.3%
🇹🇩 Chad ⚠ Regulated $4,449,446 25.7%
$3,976,346
$9.9M Provincial
23.0%
57.1% Provincial
AVERAGE (Based on Actual Prices) $7,621,226 44.0% $8,097,226 46.7%
$17.33M
Total Investment
Option A Cost Basis
$7.6M
Avg. Wholesale Profit
Across 5 Markets
$8.1M
Avg. Pump Profit
Based on Actual Prices
46.7%
Avg. ROI (Pump)
Actual Jan 2026 Prices

Important Disclaimers & Notes

Data Sources & Methodology

All pricing data is derived from publicly available market sources including ICE Futures, industry publications, and verified market surveys as of January 2026. Freight rates based on current MR tanker market rates ($25-40/MT for West Africa routes). Regional wholesale and retail prices are estimates subject to local market conditions, supplier terms, and seasonal variations.

Forward-Looking Statements

This analysis contains forward-looking projections based on current market conditions. Commodity prices, freight rates, currency exchange rates, and regulatory environments are inherently volatile. Actual results may differ materially from projections. All figures should be independently verified with current market data before making investment or financing decisions.

Analysis Basis & Standards

This analysis is based solely on publicly available research data and does not contain or rely upon any insider information. All calculations use industry-standard conversion factors (0.845 kg/L base density), ICE LSGO Futures benchmarks, and published MR tanker market rates conforming to current petroleum trading standards.

Not Financial Advice

This document serves as an indicative feasibility reference and preliminary market assessment only. It is intended to provide a framework for understanding potential opportunities and should not be construed as financial, investment, or legal advice. Readers should consult qualified professionals before making any investment decisions.

Additional Cost Considerations Not Included

In-country transportation & logistics
Storage & terminal fees
Local taxes & import duties
Insurance premiums
Local distribution network costs
Quality testing & certification
Working capital financing costs
Currency exchange fluctuations
Regulatory compliance fees
Analysis Date: January 25, 2026
Client Onboarding

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Bolyx Multi Investment Ltd

Bornu Crescent, Apapa, Lagos State, Nigeria

UK: +447405276720 | Nigeria: +2349071960406

About Your Company

Your Requirements

Payment and Pricing

Refinery and Product Experience

Security and Due Diligence

Commitment and Timeline

Additional Information

We'll review your submission and respond within 24-48 hours

Bolanle L. Balogun

Founder — Bolyx Multi Investment Ltd

UK: +447405276720 | Nigeria: +2349071960406 | [email protected]

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