HarmonyBridge Children’s Health & Rehabilitation Centres Business Plan — Appendix B: Assumptions & Capex Register

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Assumptions & Capex Register

Capital expenditure register — Series A (R m)

Component

Amount

Treatment / life

120-bed flagship facility

420

Depreciated 20 years

Medical equipment

110

Depreciated 8 years

Digital systems

35

Depreciated 5 years

Working capital

85

Funds early operating cycles

Marketing & launch

15

Expensed at launch

Staff recruitment & training

35

Expensed at launch

Total (Series A)

700

Assumptions register

Parameter

Value / treatment

Repo / prime rate

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

Corporate tax

27%, assessed losses carried forward

Term-debt rate

13.0% (prime + 250bps), secured on facilities

Funding

Series A R700m (Y1) + Series B R600m (Y3); R830m equity + R470m debt

Depreciation

Component; facilities 20-yr, medical equipment 8-yr, digital 5-yr

Working capital

11% of revenue (medical-scheme & government receivables)

Capacity

120 → 600 beds; 1 → 7 centres; occupancy 62% → 82%

Revenue mix (Y5)

Medical aid 40% / government 20% / private 15% / other 25%

Exit multiple

8×–12× EV/EBITDA (hospital-group comparables)