Aurum Grill Business Plan — Business Model

Section 7 · 8 of 29

Business Model

Aurum Grill operates a diversified, recurring-revenue model that layers annuity-quality franchisor and property income over corporate restaurant profits. This deliberately reduces dependence on any single revenue source and improves the quality and predictability of group cash flow.

Core revenue streams

Revenue stream

Description

Recognition basis

Corporate restaurant sales

Food and beverage sales from 20 company-owned stores

Company revenue (full)

Initial franchise fees

One-off licensing fee of R1.8m per new franchise

Company revenue

Royalty income

6% of franchisee turnover

Company revenue

Marketing levy

3% of franchisee turnover (pass-through to brand fund)

Pass-through

Property rentals

Lease income from company-controlled sites

Company revenue

Delivery & digital

Third-party commissions and in-app promotion

Company revenue

Supplier rebates

Procurement incentives on system purchases

Company revenue

Key findingSystem-wide sales versus Company revenue — the recognition distinction

Only corporate store sales are recognised at full network value. For the ~80 franchised restaurants, the Company recognises royalties, fees, marketing levies (pass-through), property income and rebates, not the franchisees’ gross sales. This is why the Company’s statutory revenue (~R1.33bn in FY2031) is far below system-wide network sales (R3.2bn). Section 19 provides the full bridge and its implications for credit and valuation.

Why the model compounds

Each incremental franchised restaurant adds royalty, levy, property and rebate income at very high incremental margin, with the store’s capital cost borne by the franchisee. This produces an asset-light growth flywheel: corporate stores prove and refine formats; validated formats are franchised; franchising scales procurement and brand reach; and procurement, property and digital scale improve unit economics system-wide. The result is a business whose margins and cash conversion structurally improve as it scales, as demonstrated in the projections in Section 20.