Author: Damaris Gatwiri

The High Court has appointed an official liquidator to oversee the winding up of property developer Banda Homes Limited, marking a key step in the company’s insolvency process and opening the door for creditors to lodge claims against the firm. According to a notice published in the Kenya Gazette, insolvency practitioner Waithaka Ngaruiya was appointed as the liquidator of Banda Homes Limited with effect from July 2, 2026, under Section 439(1) of the Insolvency Act. The appointment follows proceedings in Insolvency Petition No. E44 of 2021. The appointment places the company’s affairs, business and assets under the control of the…

Watt hours (Wh) are a unit of energy that measures how much electrical energy a device uses or stores over time. They are commonly used for batteries, solar power systems, generators, and household appliances. Knowing how to calculate watt hours helps you estimate energy consumption, compare battery capacities, and determine how long a device can operate. Learning this calculation is useful for homeowners, electricians, students, and anyone working with electrical equipment. Determine the Power Rating Start by identifying the power rating of the electrical device. Power is measured in watts (W) and is usually printed on the device label or…

Volumetric weight, also known as dimensional weight, is a measurement used by courier companies, airlines, and freight services to determine shipping charges based on the amount of space a package occupies rather than its actual weight. Large but lightweight parcels often cost more to transport because they take up more cargo space. Learning how to calculate volumetric weight helps individuals and businesses estimate shipping costs accurately and choose the most cost-effective packaging. Measure the Package Dimensions Begin by measuring the package’s length, width, and height using a measuring tape or ruler. Measure each dimension in centimetres unless your shipping company…

A parallel circuit is an electrical circuit in which the components are connected across the same two points, creating multiple paths for current to flow. Unlike a series circuit, the total resistance in a parallel circuit is always less than the smallest individual resistor. Calculating the total resistance is essential in physics, electrical engineering, and electronics because it helps determine the current and voltage distribution within the circuit. Learning how to calculate total resistance in a parallel circuit enables you to analyse and design electrical systems accurately. Identify All the Resistors in the Circuit Begin by identifying every resistor connected…

A series circuit is an electrical circuit in which all components are connected along a single path, allowing current to flow through each resistor one after another. In a series circuit, the total resistance is the sum of all the individual resistances. Calculating the total resistance is important in electrical engineering, physics, and electronics because it helps determine the current flowing through the circuit using Ohm’s Law. Learning how to calculate the total resistance of a series circuit enables you to solve electrical problems accurately and design circuits effectively. Identify All the Resistors in the Circuit Begin by identifying every…

A charge is the amount of money paid for a product, service, or transaction. Depending on the situation, a charge may include the base price, taxes, service fees, delivery costs, or other additional charges. Whether you are calculating a bank charge, service fee, utility bill, or business transaction, understanding how to calculate the charge helps you budget accurately and verify that you are paying or charging the correct amount. Learning this calculation is useful for both personal and business finances. Identify the Original Amount Begin by determining the original cost of the product or service before any additional charges are…

Calculating the selling price of a product is essential for ensuring your business makes a profit while remaining competitive in the market. The selling price should cover the cost of producing or purchasing the product as well as operating expenses and the desired profit margin. Whether you own a retail shop, an online store, or a manufacturing business, understanding how to calculate the selling price of a product helps you make informed pricing decisions and improve profitability. Determine the Total Cost of the Product Start by calculating the total cost of the product. This includes the purchase price or manufacturing…

Calculating a salary increase percentage helps employees and employers determine how much a salary has increased compared to the previous amount. In South Africa, salary increases may result from annual performance reviews, promotions, inflation adjustments, or collective bargaining agreements. Knowing how to calculate your salary increase percentage allows you to verify your payslip, negotiate future increases, and understand the impact of a pay raise on your earnings. Determine Your Current Salary Start by identifying your salary before the increase. Use your gross monthly or annual salary, depending on the figures you are comparing. Record your current salary Use your gross…

Return on earnings is a financial measure used to evaluate how effectively a company generates profits from the earnings it retains rather than distributing them as dividends. Investors and business owners use this metric to assess whether retained earnings are being invested efficiently to increase profitability and business growth. Calculating return on earnings helps measure management performance and supports better investment and financial decisions. Determine the Net Income Start by identifying the company’s net income for the financial period. Net income is the profit remaining after deducting all operating expenses, interest, taxes, and other costs from total revenue. Obtain the…

Ratios are commonly used in Excel to compare two or more values in finance, accounting, business analysis, and everyday calculations. Excel allows you to calculate ratios using simple formulas and display the results in an easy-to-read format. Whether you want to compare sales, expenses, inventory, or any other values, learning how to calculate a ratio in Excel helps you analyse data accurately and efficiently. Enter Your Data into Excel Begin by entering the values you want to compare into separate cells. For example, enter the first value in Cell A2 and the second value in Cell B2. Enter the first…

A Public Interest Score (PIS) is a measure used in South Africa under the Companies Act, 2008 to determine the level of public interest in a company. The score is calculated at the end of each financial year and is used to determine whether a company must undergo an audit, an independent review, or meet other regulatory requirements. The score is based on factors such as the number of employees, turnover, liabilities, and shareholders. Learning how to calculate a Public Interest Score helps business owners ensure compliance with South African company regulations. Determine the Average Number of Employees Count the…

Dubai has strengthened its economic ties with Kenya following the launch of the Kenya Business Council, a new platform aimed at promoting trade, investment and business partnerships between the two countries. The council, established by the Dubai Chamber of Commerce, held its inaugural meeting at the Dubai Chambers headquarters, bringing together business leaders and stakeholders to explore new investment opportunities and deepen commercial cooperation between Kenyan and Dubai-based businesses. The launch comes as Kenya and the United Arab Emirates continue to expand economic relations following the signing of the Kenya-UAE Comprehensive Economic Partnership Agreement (CEPA), which is expected to reduce…

More than 17,000 passengers passed through Moi International Airport in Mombasa over a 10-day period, reflecting increased travel to Kenya’s Coast as the peak tourism season gathers pace. Data from the airport shows that 8,948 passengers arrived in Mombasa while 8,319 departed during the period, highlighting sustained traffic through Kenya’s main coastal gateway. The Ministry of Tourism and Wildlife said the figures underscore growing visitor arrivals as the government continues to position Kenya as a safe, competitive and attractive destination for both leisure and business travel. The Coast remains one of the country’s leading tourism destinations. The increase in passenger…

BAT Kenya posted a 5 percent increase in net revenue to Sh12.3 billion in the first half of 2026, supported by stronger export sales and growing demand for its modern oral nicotine pouch products. The tobacco manufacturer said the improved performance came despite a difficult business environment marked by rising illicit cigarette trade, weak consumer spending and inflationary pressures linked to broader economic challenges and the ongoing conflict in the Middle East. The company also reported a 2 percent increase in profit before tax to Sh4.4 billion, driven by higher operating profit and increased finance income. Following the improved performance,…

The Kenya Tea Development Agency (KTDA) has set transport charges of between Sh15 and Sh17.79 per tonne per kilometre for the delivery of fertilizer to tea factories under its management. Under the approved rates, tea factories in Zone A will pay Sh17.79 per tonne per kilometre, inclusive of Value Added Tax (VAT), while factories in Zones B and C will pay Sh15 per tonne per kilometre. The transport charges follow a tender issued by KTDA in April 2026 for the transportation of bagged fertilizer from Nairobi to its tea processing factories across the country. KTDA said it has completed the…