BlueCape Aquaculture Holdings Business Plan — Appendix E: KPI & covenant dashboard

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Appendix E · 19 of 21

KPI & covenant dashboard

The dashboard tracks the metrics a lender and equity investor will monitor. Net debt/EBITDA and DSCR are the binding covenant metrics; both improve markedly once the asset base reaches commercial maturity from Year 4.

Metric

Y1

Y2

Y3

Y4

Y5

Revenue growth

127.6%

109.1%

71.0%

54.2%

EBITDA margin

15.2%

20.6%

23.9%

28.6%

30.9%

DSCR

0.47x

0.95x

0.92x

1.94x

2.85x

Net debt / EBITDA

23.94x

10.46x

4.71x

2.07x

1.00x

Return on capital employed

-4.1%

0.1%

8.8%

25.1%

41.6%

Closing cash (ZAR m)

-114

-74

-121

-136

-94

ANALYST FLAG Covenant watch

DSCR remains below 1.0x through Year 3 and clears a typical 1.3x DFI covenant only from Year 4. Net debt/EBITDA is elevated during the ramp. The structuring recommendations in the Financial Plan, an interest-service reserve, capitalised interest through the grace period, and a covenant holiday to Year 4, are prerequisites for a bankable package, not optional enhancements.