HarmonyBridge Children’s Health & Rehabilitation Centres Business Plan — Debt Service, Cover Ratios & Returns

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Section 18 · 19 of 21

Debt Service, Cover Ratios & Returns

This section assesses the plan from the perspectives that matter most to lenders and equity investors: debt-service cover, capital efficiency, and risk-adjusted returns, with the occupancy ramp as the central sensitivity and a clear-eyed treatment of the J-curve, the moderate returns and the severe downside inherent in a capital-intensive build.

Debt-service cover and capital efficiency

Metric

Year 1

Year 2

Year 3

Year 4

Year 5

CFADS

14

38

85

155

247

Debt service

17

49

78

176

219

DSCR (x)

0.84x

0.78x

1.10x

0.88x

1.13x

Net debt / EBITDA (x)

9.68x

4.84x

3.61x

3.14x

2.57x

ROCE

-1.9%

-0.3%

1.2%

3.3%

6.2%

Figure 30. Debt profile and debt-service cover ratio
Figure 31. Return on capital employed

Analyst flagDebt-service cover is below 1.0x during the ramp — structure accordingly

This is a critical honest finding. Because the model is capital-intensive and follows a J-curve, cash flow available for debt service does not cover scheduled debt service in the ramp years, DSCR sits below 1.0x before recovering as EBITDA scales. A conventional amortising loan would breach cover early. The plan therefore requires a development-finance structure built for infrastructure: a principal grace period through the ramp, a funded debt-service reserve, conservative gearing, and ideally government or DFI credit support. Lenders should size and structure the debt to the mature cash flow, not the ramp, and equity must carry the early years. This is standard for greenfield healthcare infrastructure, but it must be structured in from the start.

Returns — moderate, infrastructure-grade and long-dated

On the sponsor’s outlook, revenue of R1.1 billion at a 25% EBITDA margin, exited at a 10.5x EV/EBITDA multiple on Year-5 EBITDA of R275 million, the plan delivers a project IRR near 22%, an equity IRR of about 20%, and a money multiple around 1.7x. These are moderate, infrastructure-grade returns, appropriate to a capital-intensive, long-dated healthcare build, and a world away from the high multiples of a capital-light clinic. Critically, the five-year exit understates the value: only five of the ten planned centres are open by Year 5 and they are still maturing, so much of the value accrues over the seven-to-ten-year build-out. A longer hold, or an exit multiple reflecting the completed-network pipeline, materially improves the outcome.

Occupancy / revenue vs plan

80%

90%

100%

110%

120%

Equity IRR

8%

14%

20%

25%

29%

Figure 32. Equity IRR sensitivity to the occupancy / revenue ramp

Analyst flagRead the returns as moderate and the downside as severe

Three honest caveats attach to the returns. First, they are moderate by design, infrastructure-grade, not venture-grade, and much of the value is beyond Year 5, so this is a patient-capital investment. Second, the downside is severe: because the model is capital-intensive, a combined-stress scenario, a 20% weaker ramp, a 15% lower margin and an 8x exit, returns roughly negative 18%. Unlike a capital-light business, there is little natural cushion, so the plan must be underwritten conservatively. Third, every return figure is gated by the workforce and the payers: if therapists cannot be recruited or institutional payers do not contract reliably, the revenue, and the returns, do not materialise. Investors should underwrite the workforce, payer and funding plans, not the headline IRR.

Figure 33. Equity IRR sensitivity to key drivers (tornado)

Three-case scenario analysis

Framing the decision as three underwriteable cases is more honest than a single headline. The combined-stress case, a 20% weaker ramp, a 15% lower margin and an 8x exit, returns roughly negative 18%; the base case (the sponsor outlook at 10.5x) returns about 20%; the upside case (a stronger ramp at a premium multiple) is materially higher. The spread is wide because capital intensity amplifies both directions, which is precisely why the workforce, payer and funding risks must be underwritten before the base case can be relied upon.

Combined stress

Base

Upside

Scenario

Ramp –20%, margin –15%, 8x

Sponsor outlook, 10.5x

Ramp +20%, 15x

Equity IRR

-18%

20%

48%

Assessment

Genuinely negative

Infrastructure-grade

Strong

Figure 34. Equity IRR — base, upside and a combined stress

Two-dimensional sensitivity — occupancy ramp and exit multiple

The two variables that most drive the equity return are the occupancy/revenue ramp (which sets mature EBITDA) and the exit multiple (which capitalises it). The grid below shows equity IRR across both simultaneously.

Ramp \\ Exit x

8.0x

10.5x

13.0x

15.0x

80% ramp

-8%

8%

19%

27%

90% ramp

-1%

14%

25%

33%

100% ramp

5%

20%

31%

38%

110% ramp

10%

25%

36%

43%

120% ramp

15%

29%

40%

48%

The grid underlines the profile: returns are respectable in the base and upside, but the bottom-left corner, a weak ramp exited at a low multiple, destroys value. The variables not on this grid, whether therapists can be recruited and whether institutional payers contract reliably, are the ones that most determine which column and row the plan lands in.

Indicative funding & covenant package

Covenant / structural feature

Indicative level

Rationale

Principal grace period

Through the ramp (to Year 3–4)

DSCR is below 1.0x during the build

Funded debt-service reserve

6–12 months of debt service

Bridges the J-curve cover shortfall

Minimum DSCR (post-grace)

≥ 1.20x once mature

Sized to mature, not ramp, cash flow

Multi-round funding condition

Rounds committed pre-expansion

National vision depends on staged capital

Gearing cap

Conservative through the build

Equity carries the early years

Occupancy / staffing covenant

Monitored vs plan

Early-warning on the binding constraints

Dividend lock-up

Until cover & leverage tests met

Retains cash through the build

Valuation and exit

The base case applies a 10.5x EV/EBITDA exit multiple to Year-5 EBITDA of R275 million, implying an enterprise value near R2.9 billion and equity value of roughly R2.2 billion after net debt. A healthcare-infrastructure multiple is appropriate, and 10.5x is reasonable for a purpose-built, contracted, high-impact network with a national build-out pipeline. Because only five of the ten planned centres are open and maturing by Year 5, the multiple also captures the pipeline value a strategic acquirer would pay for. Credible exit routes include a trade sale to a hospital or healthcare-infrastructure group, a development-finance or infrastructure-fund partnership, or a long-term hold generating growing, contracted cash flows, with the scarcity value of a built, staffed, national paediatric network the key attraction.

Exit metric

Value

Year-5 EBITDA

~R275m

Exit multiple (EV/EBITDA)

10.5x

Implied enterprise value

~R2,888m

Implied equity value (net of debt)

~R2,181m

Project IRR / equity IRR

~22% / ~20%

Money multiple (MOIC)

~1.7x (long-dated)

Financing process and next steps

  • Financial close of the flagship funding (equity + development debt) to build and open the Johannesburg flagship and the national platform.
  • Workforce due diligence — a credible plan to recruit, train and retain therapists and paediatric specialists, the single most important condition precedent.
  • Anchor payer & referral contracts — government, medical-aid and hospital agreements to validate demand and de-risk the ramp.
  • Multi-round funding path — a committed, staged, milestone-linked programme for the national rollout, ideally with DFI and government participation.