Apex AeroVentures Global Aviation Business Plan — Appendix B: Assumptions & Capex Register

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Appendix B · 22 of 23

Assumptions & Capex Register

Initial capital expenditure register (R m)

Category

Amount

Treatment / life

Initial aircraft fleet

250

Depreciated 16 years

Maintenance hangar & facilities

45

Depreciated 20 years

Ground support equipment

18

Depreciated 7 years

Operations centre & IT systems

20

Depreciated 5 years

Training academy

15

Depreciated 15 years

Working capital

40

Funds operations

Marketing & brand launch

8

Expensed

Regulatory certification & insurance

9

Expensed / prepaid

Contingency

15

Reserve

Total

420

Assumptions register

Parameter

Value / treatment

Repo / prime rate

7.0% / 10.5% (SARB, mid-2026)

Aircraft-finance rate

12.75% (prime + 225bps), secured on fleet

Corporate tax

27%, assessed losses carried forward

Funding

R170m debt + R250m equity (R420m raise)

Follow-on equity

~R73m across Years 2–4 (to hold min cash ~R30m)

Expansion aircraft debt

~80% of fleet-expansion capex, drawn as acquired

Working capital

8% of revenue

Fleet

10 → 34 aircraft; utilisation 420 → 700 hours

Exit multiple

6×–8× EV/EBITDA