Frost & Roll Creamery Business Plan — Appendix A: Detailed Financial Statements

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Appendix A · 21 of 23

Detailed Financial Statements

Revenue by stream (R m)

Stream

Year 1

Year 2

Year 3

Year 4

Year 5

Retail stores

11.0

18.0

27.0

37.0

50.0

Shopping-centre kiosks

2.0

6.0

11.0

17.0

24.0

Mobile catering & events

3.0

5.0

8.0

11.0

15.0

Delivery platforms

1.5

3.0

5.0

7.0

9.0

Franchise fees & royalties

0.0

1.0

4.0

9.0

17.0

Packaged & merchandise

0.5

2.0

3.0

6.0

10.0

Total revenue

18

35

58

87

125

Outlet & operating KPIs

Metric

Year 1

Year 2

Year 3

Year 4

Year 5

Company stores

1

3

4

5

6

Kiosks

1

3

6

9

12

Franchised outlets

0

0

3

8

18

Mobile units

2

3

4

5

6

Flagship covers (000s)

180

210

235

255

275

Average ticket (ZAR)

62

66

70

74

78

Total headcount

60

84

117

152

189

Cash flow & balance sheet summary (R m)

Metric

Year 1

Year 2

Year 3

Year 4

Year 5

Operating cash flow

1.6

5.0

9.8

16.1

24.8

Capital expenditure

(10.4)

(6.5)

(7.9)

(8.9)

(9.9)

Free cash flow

(8.8)

(1.5)

1.9

7.2

14.9

Closing cash

7.2

5.7

7.6

14.8

29.7

Net PP&E

9.1

13.4

18.1

22.7

27.1

Total equity

17.2

20.9

28.7

41.8

63.1

Profit reconciliation: sponsor vs re-derived (R m)

Line

Year 1

Year 2

Year 3

Year 4

Year 5

EBITDA (preserved)

3.0

7.2

13.8

22.4

34.6

Less depreciation

(1.3)

(2.2)

(3.2)

(4.4)

(5.5)

Less tax

(0.5)

(1.4)

(2.9)

(4.9)

(7.9)

Net profit (re-derived)

1.2

3.7

7.7

13.2

21.2

Net profit (sponsor illustrative)

1.2

3.9

8.4

14.9

23.8