AetherGas Energy Business Plan — Appendix B: Capex & Assumptions Register

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Capex & Assumptions Register

Capital expenditure register (R m)

Component

FY2027

FY2028

FY2029

FY2030

FY2031

Total

Exploration & drilling

520

280

150

0

0

950

LNG plant

680

850

170

0

0

1700

Helium plant

0

330

620

150

0

1100

Cryogenic logistics

40

80

150

100

50

420

Environmental

45

45

30

15

15

150

Technology

70

60

40

15

15

200

Maintenance

0

0

25

60

110

195

Total

1355

1645

1185

340

190

4715

Modelling assumptions register

Parameter

Value / treatment

Repo rate / prime

7.0% / 10.5% (SARB, May 2026 hike)

Corporate tax

27%, assessed losses carried forward

Working capital

11% of revenue

Senior debt pricing / tenor

~11.5% (JIBAR+350–400bps) / 12-yr, sculpted from FY31

DFI subordinated

15%, PIK to FY29 then cash; 10-yr

Depreciation

Plant 15-yr SL; logistics/tech 8-yr; exploration 20-yr from FY29

IDC treatment

Capitalised to plant during construction FY27–29

DSRA

R180m (≈6 months senior service), built FY30–31

ZAR/USD

18.60, +4% p.a.

Exit multiple

7.0× headline / 5.5× normalised EV/EBITDA

WACC (project NPV)

14.5%