AetherGrid Digital Infrastructure — Appendices

Supporting appendices - the full 10-year three-statement model, the assumptions register and the glossary and abbreviations underpinning the AetherGrid business plan and financial model.

AetherGrid Digital Infrastructure Business PlanSection 14 › Appendices

Section 14 · Business Plan

Appendices

Supporting appendices – the full 10-year three-statement model, the assumptions register and the glossary and abbreviations underpinning the AetherGrid business plan and financial model.

Appendix A — Full 10-Year Three-Statement Model

Income statement (R m)

R m Y1 Y2 Y3 Y4 Y5 Y6 Y7 Y8 Y9 Y10
Revenue 0 0 850 1,600 2,700 4,000 5,600 7,300 9,000 11,200
EBITDA 0 0 380 780 1,420 2,200 3,150 4,200 5,250 6,550
Depreciation (204) (367) (489) (652) (855) (1018) (1140) (1263)
Interest (173) (403) (575) (690) (690) (604) (518) (431) (345)
PBT 0 (173) (226) (162) 241 858 1,691 2,664 3,679 4,943
Tax (13) (133) (457) (719) (993) (1335)
NPAT (re-derived) 0 (173) (226) (162) 228 726 1,234 1,945 2,685 3,608

Cash flow (R m)

R m Y1 Y2 Y3 Y4 Y5 Y6 Y7 Y8 Y9 Y10
Operating cash flow 0 0 338 743 1,352 2,002 2,613 3,396 4,172 5,106
Capex (2600) (3400) (3800) (3100) (3050) (2600) (1650) (1150) (850) (300)
Debt draws 1,500 2,000 1,500 1,000
Equity injections 3,300 3,800 3,200 2,400 1,800 1,200 800
Dividends (1111) (1751) (2417) (3247)
Closing cash 700 2,428 3,763 4,730 5,142 4,304 3,603 2,831 2,554 3,018

Balance sheet (R m)

R m Y1 Y2 Y3 Y4 Y5 Y6 Y7 Y8 Y9 Y10
PPE (net) 0 0 3,055 5,294 6,761 8,715 11,118 12,707 13,521 14,214
CWIP 2,600 6,000 6,542 7,036 8,131 8,124 6,516 5,060 3,955 2,300
Cash 700 2,428 3,763 4,730 5,142 4,304 3,603 2,831 2,554 3,018
Total assets 3,300 8,428 13,401 17,140 20,168 21,344 21,517 20,962 20,480 20,091
Equity 3,300 6,928 9,901 12,140 14,168 16,094 17,017 17,212 17,480 17,841
Debt 0 1,500 3,500 5,000 6,000 5,250 4,500 3,750 3,000 2,250
Check 0 0 0 0 0 0 0 0 0 0

Appendix B — Assumptions Register

Assumptions marked ◆ are sponsor anchors preserved exactly; all
others are analyst-derived.

# Assumption Value Basis
1 Revenue path ◆ R0 → R11,200m (Y1–Y10) Sponsor
2 EBITDA & margin ◆ R380m → R6,550m; 45%→58% Sponsor
3 Capital programme ◆ R22,500m across 8 categories Sponsor
4 Funding stack ◆ R16,500m equity + R6,000m debt Sponsor
5 Campus schedule ◆ 155 MW across 4 phases Sponsor
6 Depreciation ~16-yr blended asset life Analyst (asset-class lives)
7 Senior debt rate 11.5% ZAR Analyst; SA infra debt
8 Debt amortisation 12-yr; principal from Y6 Analyst
9 Corporate tax 27% + s20 loss carry-forward Income Tax Act
10 Working capital 5% of revenue Contracted; ~18 days
11 RCF R1,400m facility, 12% Analyst; ramp liquidity
12 Dividend policy Cash-sweep above R2,000m from Y7 Analyst
13 Exit multiple (base) 13x EV/EBITDA Analyst; SA discount to peers
14 Exit multiple (sponsor) 18x EV/EBITDA Sponsor
15 Renewable target 80% by Year 10 Sponsor

Appendix C — Glossary & Abbreviations

Term Definition
BESS Battery Energy Storage System
BFSI Banking, Financial Services & Insurance
Carrier-neutral Vendor-independent facility hosting multiple networks
COD Commercial Operation Date
Colocation Leasing rack space, cages or suites to customers
Cross-connect Physical link between two customers within a facility
DFI Development Finance Institution
DSCR Debt-Service Cover Ratio
DSRA Debt-Service Reserve Account
Edge computing Distributed compute closer to end-users for low latency
EV/EBITDA Enterprise value to EBITDA valuation multiple
Hyperscale Very large cloud/AI operators and the facilities serving them
Interconnection Direct network connections between parties in a facility
IX Internet Exchange — peering fabric between networks
LLCR Loan Life Cover Ratio
MW (critical IT load) Megawatts of power available to computing equipment
N+1 / 2N Redundancy configurations for power and cooling
PPA Power Purchase Agreement
PUE Power Usage Effectiveness (lower is better)
SPV Special Purpose Vehicle — ring-fenced project company
Tier III / IV Uptime Institute data-centre resilience classifications

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 AetherGrid Digital Infrastructure Holdings (Pty) Ltd.