CluckCore Integrated Poultry Group — Projected Profit & Loss Statement

The projected profit and loss statement and the revenue, cost and profitability trajectory underpinning CluckCore.

CluckCore Integrated Poultry Group Business PlanSection 19 › Projected Profit & Loss Statement

Section 19 · Business Plan

Projected Profit & Loss Statement

The projected profit and loss statement and the revenue, cost and profitability trajectory underpinning CluckCore.

R million FY2027 FY2028 FY2029 FY2030 FY2031
Revenue 140 420 980 1 900 3 400
Operating expenses (160) (355) (740) (1 360) (2 300)
EBITDA (20) 65 240 540 1 100
Depreciation (15) (38) (53) (62) (67)
Net finance costs (8) (20) (23) (23)
Profit / (loss) before tax (35) 19 167 455 1 011
Taxation (27%) (41) (123) (273)
Net profit / (loss) after tax (35) 19 126 332 738
Key ratios FY2027 FY2028 FY2029 FY2030 FY2031
EBITDA margin -14.3% 15.5% 24.5% 28.4% 32.4%
Revenue per kg (R) 67 84 98 104 102
Capacity utilisation 65% 72% 78% 82% 85%
Feed % of opex 62% 63% 64% 65% 66%
Return on equity -7.4% 3.8% 20.7% 35.3% 43.9%
Return on capital employed -5.4% 10.9% 31.2% 58.8% 99.3%
Figure 11
Figure 11 — Net profit after tax and return on equity — independently re-derived
Figure 12
Figure 12 — EBITDA margin versus the industry band

Reading the P&L honestly

  • A short, shallow J-curve. The Company loses
    R34.5m at the net level in FY2027 (a start-up year), then turns
    net-profit-positive from FY2028, a far shorter loss period than a
    capital-heavy infrastructure build, reflecting the lower fixed-asset
    base and faster cash cycle of processing.
  • Margins are the story, and the risk. The EBITDA
    margin climbing to 32.4% drives everything below it. Held against the
    industry’s 4–12% band, this is the plan’s boldest assumption. If margins
    normalise toward 12%, FY2031 EBITDA falls from R1,100m to roughly R408m,
    still a real business, but a very different return (Section
    23).
  • Low leverage, high coverage. Because the raise
    over-funds the plan, interest cover runs from ~8x to ~48x and net debt
    turns to net cash by FY2030, comfortable, but a symptom of the
    over-raise rather than of conservative operating performance.

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.