Lesedi Solar Care Business Plan — Annexure A: Detailed Financial Projections

A.1 Income statement (R million) Line Y1 Y2 Y3 Y4 Y5 Y6 Y7 Revenue 27.0 50.0 78.0 105.0 139.0 175.1 211.5 Direct costs (17.6) (31.0) (47.6) (63.0) (82.0)…

Annexure A: Detailed Financial Projections

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A.1 Income statement (R million)

Line

Y1

Y2

Y3

Y4

Y5

Y6

Y7

Revenue

27.0

50.0

78.0

105.0

139.0

175.1

211.5

Direct costs

(17.6)

(31.0)

(47.6)

(63.0)

(82.0)

(102.4)

(122.7)

Gross profit

9.4

19.0

30.4

42.0

57.0

72.7

88.8

Overheads

(6.2)

(9.5)

(12.5)

(15.8)

(20.9)

(25.8)

(30.9)

EBITDA

3.2

9.5

17.9

26.2

36.1

46.9

57.9

Depreciation

(4.1)

(5.3)

(6.4)

(7.6)

(9.1)

(10.8)

(12.3)

Net finance cost

(1.6)

(1.9)

(2.0)

(1.8)

(1.5)

(1.1)

(0.6)

Profit before tax

(2.5)

2.3

9.5

16.8

25.5

35.0

45.0

Tax

(0.1)

(2.4)

(4.5)

(6.9)

(9.5)

(12.2)

Net profit

(2.5)

2.2

7.1

12.3

18.6

25.5

32.8

A.2 Cash flow statement (R million)

Line

Y1

Y2

Y3

Y4

Y5

Y6

Y7

EBITDA

3.2

9.5

17.9

26.2

36.1

46.9

57.9

Working capital movement

(6.4)

(3.8)

(4.6)

(4.4)

(5.6)

(5.9)

(6.0)

Tax paid

(0.4)

(2.4)

(4.4)

(6.7)

(9.2)

(11.9)

Operating cash flow

(3.2)

5.3

10.9

17.4

23.8

31.8

40.0

Capital expenditure

(31.4)

(6.8)

(8.2)

(9.6)

(12.4)

(13.9)

(15.2)

Asset finance drawn / (repaid)

14.0

(2.8)

(2.8)

(2.8)

(2.8)

(2.8)

0.0

Equity drawn

38.0

Net cash movement

17.4

(4.3)

(0.1)

5.0

8.6

15.1

24.8

Closing cash

17.4

13.1

13.0

18.0

26.6

41.7

66.5

A.3 Balance sheet summary (R million)

Line

Y1

Y3

Y5

Y7

Property, plant & equipment (net)

27.3

32.0

38.4

45.9

Trade receivables

5.8

14.6

25.4

38.2

Cash

17.4

13.0

26.7

66.6

Total assets

50.5

59.6

90.5

150.7

Trade payables & accruals

3.6

7.9

13.1

19.4

Asset finance liability

14.0

8.4

2.8

0.0

Shareholders’ equity

32.9

43.3

74.6

131.3

Total equity & liabilities

50.5

59.6

90.5

150.7

Balance sheet ties

Yes

Yes

Yes

Yes

A.4 Key operating metrics

Metric

Y1

Y3

Y5

Y7

Revenue per MW under management (R’000)

112.5

111.4

111.2

112.5

Revenue per field employee (R’000)

415

650

747

798

Contribution margin

34.8%

39%

41%

42%

Overheads as % of revenue

23%

16%

15%

14.6%

Debtor days (stated)

78

68

62

60

Debtor days (computed from receivables)

78

68

67

66

Net working capital (R million)

2.2

6.7

12.3

18.8

Contract renewal rate

n/a

84%

86%

87%