Aether Living — Capital Structure & Funding Plan

The ZAR 12.3 billion capital structure across DFI senior debt, sponsor equity, commercial bank syndication and other sources, the IFC facility, the gearing and the funding plan.

Aether Living Business PlanSection 18 › Capital Structure & Funding Plan

Section 18 · Business Plan

Capital Structure & Funding Plan

The ZAR 12.3 billion capital structure across DFI senior debt, sponsor equity, commercial bank syndication and other sources, the IFC facility, the gearing and the funding plan.

18.1 Capital Structure

The total capitalisation of ZAR 12.3 billion is structured to
optimise the cost of capital, tenor matching, and risk allocation
between the four funding sources. Each source has been selected for its
alignment with specific portions of the asset base and for its specific
risk-bearing capacity.

Funding Source Amount (R bn) % of Total Tenor Pricing
IFC Senior Debt Facility 6.20 50.4% 15 years JIBAR + 425bps
Sponsor Equity 2.10 17.1% Permanent Target IRR 24%
Commercial Bank Syndication 3.40 27.6% 5–7 years Prime + 200bps
Climate Finance Grants 0.60 4.9% Non-repayable
Total Capitalisation 12.30 100%

18.2 Capital Drawdown Schedule

Figure 18.1
Figure 18.1 — Annual capital drawdown schedule by funding source

18.3 Use of Proceeds

Use of Funds Amount (R bn) % of Total
Land Acquisition (4 precincts) 2.85 23.2%
Vertical Construction 5.85 47.6%
Renewable Energy Infrastructure 1.05 8.5%
Water & Wastewater Infrastructure 0.55 4.5%
Digital Platform & Connectivity 0.45 3.7%
Master Planning, EIA, Design 0.65 5.3%
Working Capital 0.45 3.7%
Contingency Reserves 0.45 3.7%
Total Use of Funds 12.30 100%

18.4 IFC Senior Debt Facility Terms (Indicative)

Term Indicative Detail
Facility Size ZAR 6.2 billion
Tenor 15 years with 4-year availability period
Grace Period (Principal) 5 years
Amortisation Mortgage-style from Year 6
Pricing JIBAR + 425 basis points
Security First-ranking over project assets and shares
Covenants DSCR ≥ 1.30x, LLCR ≥ 1.40x, Net Debt/EBITDA ≤ 4.5x
Reserves DSRA equal to 6 months debt service
Conditions Precedent EIA approvals, equity in, security package, ESAP, insurance

18.5 Currency Risk Management

Approximately 18% of total capital expenditure is USD-linked
(primarily solar PV modules, battery storage systems, and certain
digital platform infrastructure). To manage exposure, the Company will
(a) match approximately 10% of total revenue (predominantly from
institutional rental take-out where USD-linked offshore counterparties
are involved) to USD-denominated obligations, and (b) employ forward
currency contracts and options to hedge approximately 75% of unmatched
USD capex exposure over rolling 18-month windows.

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 Aether Living Developments (Pty) Ltd.