CluckCore Integrated Poultry Group — Projected Balance Sheet

The projected balance sheet and the asset and capital-structure evolution underpinning CluckCore.

CluckCore Integrated Poultry Group Business PlanSection 20 › Projected Balance Sheet

Section 20 · Business Plan

Projected Balance Sheet

The projected balance sheet and the asset and capital-structure evolution underpinning CluckCore.

R million FY2027 FY2028 FY2029 FY2030 FY2031
ASSETS
Property, plant & equipment (NBV) 351 537 634 651 626
Working capital (inventory + receivables) 15 46 108 209 374
Farmer-support advances 4 11 27 59 108
Cash and cash equivalents 96 40 40 224 772
Total assets 466 634 809 1 142 1 880
EQUITY & LIABILITIES
Share capital 500 500 500 500 500
Retained earnings / (accumulated loss) (35) (16) 111 443 1 181
Total shareholder equity 466 484 611 943 1 681
Term debt (senior + IDC) 112 112 112 112
Working-capital facility 38 86 86 86
Total equity & liabilities 466 634 809 1 142 1 880

The balance sheet ties to zero in every year (asserted
programmatically). PPE peaks around R650m, a modest fixed-asset base
relative to revenue, characteristic of processing versus primary
infrastructure. The rising working-capital and farmer-advance lines are
the real capital story: they, not fixed assets, absorb most of the
incremental cash as the business scales.

Figure 13
Figure 13 — Working-capital and farmer-advance build — the cash growth absorbs
Figure 14
Figure 14 — Leverage and interest cover — conservatively (over-)financed
ASSUMPTION FLAG

Working capital, not capex, is the financing challenge in poultry.
Fixed plant is modest, but every rand of revenue growth pulls cash into
feed, live-bird and finished inventory plus farmer advances, net working
capital rises from R15m to R374m and farmer advances to R108m across the
plan. This is why a committed, appropriately-sized working-capital
facility matters more than term debt here, and why the over-raise, while
capital-inefficient, does at least ensure the working-capital build is
never funding-constrained.

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 CluckCore Integrated Poultry Group (Pty) Ltd.