Urbanova — Valuation Benchmarks & Comparable Evidence

The valuation benchmarks and the comparable evidence underpinning Urbanova.

Urbanova Business PlanSection 34 › Valuation Benchmarks & Comparable Evidence

Section 34 · Business Plan

Valuation Benchmarks & Comparable Evidence

The valuation benchmarks and the comparable evidence underpinning Urbanova.

The sponsor’s FY2031 portfolio value of R18.8bn implies roughly
R940,000 per unit blended across rental stock and undelivered sales
inventory. The table tests that figure against observable South African
market evidence.

Benchmark Evidence Implication for R18.8bn FV
Residential REIT portfolio yields SA-listed residential portfolios trade/value at 8.5–10.5% NOI yields At 9.5% on FY2031 stabilised rental NOI (~R1,050m est.), rental portfolio supports ~R11.0bn
Replacement cost R425k–R520k all-in per unit (Section 5) 20,000 units at R470k average ≈ R9.4bn before land value uplift
Divercity / IHS transaction evidence Institutional trades at modest premia to cost pre-stabilisation Supports cost-plus valuation early; yield-based only once stabilised
Listed sector discounts to NAV SA REITs have traded at 10–35% discounts to NAV in recent years A listing may crystallise less than appraised FV — relevant to Finding 3
Sales programme inventory Priced at market transfer values, not yield Legitimately adds value above rental-yield math for the ~40–45% sales share
ANALYST VIEW ON THE R18.8BN Triangulation supports a FY2031 enterprise value of R13–R16bn on stabilised-plus-inventory math, versus the
sponsor’s R18.8bn. The gap is not fatal, equity IRR remains above 40% at
R14bn, but the sponsor figure should be presented to investors as an
upside case, with the R13–R16bn band as the underwriting anchor,
consistent with the treatment of revenue in Section 16.

Confidential — this business plan is provided to prospective investors and lenders for evaluation purposes only and may not be reproduced or distributed without the written consent of Urbanova Living Developments (Pty) Ltd.