BuildMart — Appendices
Supporting detail: detailed financial assumptions, product-category breakdown, Year 1 monthly cash flow, and extended Year 6–7 projections.
Section 17 · Business Plan
Appendices
Supporting detail: detailed financial assumptions, product-category breakdown, Year 1 monthly cash flow, and extended Year 6–7 projections.
Appendix A: Detailed
Financial Assumptions
| Parameter | Assumption | Source / Rationale |
|---|---|---|
| Store lease cost (per sqm/month) | ZAR 65–95 | Commercial property benchmarks, Gauteng/WC |
| Average basket size (DIY) | ZAR 1,450 | Industry average, Cashbuild/Builders data |
| Average basket size (Contractor) | ZAR 12,500 | Contractor survey, industry data |
| Shrinkage rate | 1.2–1.5% | Retail industry norm, loss prevention plan |
| Employee cost per store (monthly) | ZAR 1.2M | 50 FTEs at avg. ZAR 24,000/month |
| Marketing as % of revenue | 6% (Y1), 4% (Y3+) | Competitor benchmarks, launch premium |
| Capex maintenance (annual) | 2–3% of asset value | Industry norm for retail assets |
| Inventory days on hand | 38–45 days | Target turnover 8–10x; DC buffer |
| Creditor days | 30–45 days | Standard supplier terms |
| Debtor days (trade accounts) | 21–30 days | Credit policy, contractor segment |
Appendix B: Product
Category Breakdown
| Category | % of Revenue | Gross Margin | Key Products |
|---|---|---|---|
| Cement & Concrete | 18% | 22–25% | OPC, ready-mix, blocks, pavers |
| Structural (Steel, Timber) | 15% | 24–28% | Rebar, profiles, structural timber |
| Roofing & Ceilings | 12% | 28–32% | IBR, corrugated, tiles, rhinoboard |
| Paint & Coatings | 10% | 35–40% | Interior, exterior, speciality coatings |
| Plumbing & Bathroom | 10% | 30–35% | Pipes, fittings, sanitary ware |
| Electrical | 8% | 32–38% | Cable, switchgear, lighting |
| Doors, Windows & Glass | 8% | 30–35% | Aluminium, wooden, glass panels |
| Tools & Hardware | 7% | 35–42% | Power tools, hand tools, fasteners |
| Garden & Outdoor | 5% | 28–33% | Paving, fencing, garden tools |
| Adhesives, Sealants, Other | 7% | 32–38% | Tile adhesive, silicone, sundries |
Appendix C: Monthly
Cash Flow – Year 1 Detail
| Month | Revenue | COGS | Gross Profit | OpEx | Net CF |
|---|---|---|---|---|---|
| M1–M9 (Pre-launch) | – | – | – | (2.5) | (2.5) |
| M10 (Store 1 Open) | 8.0 | (5.9) | 2.1 | (3.8) | (1.7) |
| M11 | 10.5 | (7.8) | 2.7 | (3.9) | (1.2) |
| M12 (Store 2 Open) | 18.0 | (13.3) | 4.7 | (5.6) | (0.9) |
| Q4 Subtotal | 36.5 | (27.0) | 9.5 | (13.3) | (3.8) |
Appendix D: Extended
Year 6–7 Projections
| Metric | Year 6 | Year 7 |
|---|---|---|
| Stores | 25 | 32+ |
| Revenue (ZAR M) | 2,800 | 3,500 |
| Gross Profit (ZAR M) | 924 | 1,190 |
| EBITDA (ZAR M) | 532 | 700 |
| Net Profit (ZAR M) | 364 | 490 |
| Total Assets (ZAR M) | 2,350 | 2,900 |
| Total Equity (ZAR M) | 1,440 | 1,920 |
| ROE | 25.3% | 25.5% |
| Debt-to-Equity | 0.15x | 0.08x |
END OF BUSINESS PLAN
BuildMart (Pty) Ltd – Confidential – April 2026
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 BuildMart (Pty) Ltd.