Golden Range Poultry Business Plan — Appendix A: Detailed Financial Statements

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Appendix A · 21 of 23

Detailed Financial Statements

Revenue by product stream (R m)

Stream

Year 1

Year 2

Year 3

Year 4

Year 5

Free-range whole chicken

42.9

100.1

171.7

248.0

318.2

Chicken portions

15.6

36.4

63.6

93.6

122.4

Value-added products

9.4

21.8

41.3

65.5

91.8

Premium eggs

3.9

9.1

15.9

23.4

30.6

By-products

3.1

7.3

12.7

18.7

24.5

Organic fertiliser

3.1

7.3

12.7

18.7

24.5

Total revenue

78

182

318

468

612

Operating & bird KPIs

Metric

Year 1

Year 2

Year 3

Year 4

Year 5

Birds produced (millions)

0.4

0.9

1.5

2.2

2.8

Capacity utilisation

14.0%

32.0%

54.0%

79.0%

100.0%

Revenue per bird (ZAR)

195

202

212

213

219

Feed as % of cost

70.0%

68.0%

66.0%

65.0%

64.0%

Total headcount

90

147

216

285

346

Cash flow & balance sheet summary (R m)

Metric

Year 1

Year 2

Year 3

Year 4

Year 5

Operating cash flow

0.9

20.4

37.7

62.8

93.5

Free cash flow (pre-financing)

0.9

(1.6)

19.7

54.8

87.5

Closing cash

8.0

8.0

16.6

55.6

127.2

Net PP&E

142

153

159

154

148

Agri term debt

85

88

89

85

79

Total equity

74.8

96.2

127.7

186.2

274.9

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

Line

Year 1

Year 2

Year 3

Year 4

Year 5

EBITDA (preserved)

11

35

67

104

145

Less depreciation

(9.3)

(10.8)

(12.0)

(12.5)

(12.9)

Less interest

(10.2)

(11.8)

(11.9)

(11.3)

(10.6)

Less tax

0.0

(1.1)

(11.6)

(21.7)

(32.8)

Net profit (re-derived)

(8.5)

11.4

31.5

58.6

88.7

Net profit (sponsor illustrative)

5

19

41

67

95