In this report, Eosta presents the true cost of various fruits & vegetables and an TCA-based integrated profit&loss (IP&L). It is the first Small and Medium Sized Enterprise (SME) to do so. It is part of Eosta’s journey to continuously lead and innovate in (organic) food & farming.alue creation is what drives investors to invest and it informs decision making by business leaders to manage their business. But in reality true value creation is hidden under the surface and merely a qualitative factor in investment or business decisions. The reason being that companies create externalities, positive and negative, that remain unquantified as well as unpriced. Being awareof ‘what gets measured, gets managed’, Eosta has therefore taken the initiative to start measuring its (true) value creation by means of a true cost accounting pilot for which the results are presented in this report. Hence this pilot reveals the impact of the company, of value that usually remains hidden with most companies. Eosta is the first SME in the food & agri business to present such results.