Aurum Grill Business Plan — Important Notice & Confidentiality

Front matter · 1 of 29

Important Notice & Confidentiality

Confidentiality

This document has been prepared solely for discussion purposes in connection with a potential investment in Aurum Grill™ (“AG” or “the Company”). The information contained herein is confidential and may not be reproduced or distributed, in whole or in part, without the prior written consent of the Company.

Basis of preparation & disclaimer

Aurum Grill™ is a proposed venture. All financial information in this document comprises forward-looking projections and modelled estimates, not historical results. These projections rest on numerous assumptions (set out in Appendix B) regarding market conditions, execution, financing terms, consumer behaviour and the competitive environment, any of which may prove inaccurate. Actual outcomes may differ materially.

This document does not constitute an offer to sell or a solicitation of an offer to buy any security, nor does it constitute investment, legal, tax or accounting advice. Prospective investors and lenders should conduct their own independent due diligence and obtain independent professional advice. Industry statistics are drawn from third-party sources believed to be reliable but have not been independently verified by the Company. References to other operators are illustrative of market context only and imply no association or endorsement.

Analytical posture. This plan deliberately surfaces findings, revenue-recognition treatment, ramp-year losses, coverage tightness, capital adequacy and return sensitivity, in callout boxes rather than smoothing them. This transparency is intended to support, not undermine, a rigorous investment and credit assessment.

NoteHow to read this document

Two revenue lenses appear throughout: system-wide sales (the network’s gross turnover and the sponsor’s headline metric) and statutory Company revenue (the Company’s own IFRS-15 revenue). All financial statements, coverage ratios and returns are built on the statutory lens. Section 19 bridges the two.