Golden Range Poultry Business Plan — Appendix B: Assumptions & Capex Register

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Appendix B · 22 of 23

Assumptions & Capex Register

Capital expenditure register (R m)

Category

Amount

Treatment / life

Land

18

Not depreciated

Poultry houses

52

Depreciated 20 years

Hatchery

15

Depreciated 15 years

Processing plant

36

Depreciated 12 years

Cold storage

10

Depreciated 15 years

Vehicles

9

Depreciated 6 years

Solar plant

11

Depreciated 20 years

Working capital

14

Funds first production cycles

Total

165

Assumptions register

Parameter

Value / treatment

Repo / prime rate

7.0% / 10.5% (SARB, mid-2026)

Agri term-debt rate

12.0% (prime + 150bps), secured; ~10-yr amortising

Corporate tax

27%, assessed losses carried forward

Funding

R85m debt + R80m equity; ~R13m follow-on equity

Depreciation

Component; houses 20-yr, hatchery 15-yr, processing 12-yr, cold storage 15-yr, vehicles 6-yr, solar 20-yr

Working capital

13% of revenue (feed & live-bird inventory + receivables)

Production ramp

0.4m → 0.9m → 1.5m → 2.2m → 2.8m birds

Exit multiple

6×–8× EV/EBITDA (integrated agri / food)