HealthPlus Pharmacy Group — Appendices

Supporting detail and reference material underpinning the HealthPlus Pharmacy Group business plan.

HealthPlus Pharmacy Group Business PlanSection 16 › Appendices

Section 16 · Business Plan

Appendices

Supporting detail and reference material underpinning the HealthPlus Pharmacy Group business plan.

Appendix A: Detailed Monthly Cash Flow — Year 1

Month Revenue COGS OpEx Net Cash Cumulative
Month 1 0.0 0.0 (0.8) (0.8) (0.8)
Month 2 0.0 0.0 (0.8) (0.8) (1.6)
Month 3 0.0 0.0 (0.9) (0.9) (2.5)
Month 4 0.0 0.0 (0.9) (0.9) (3.4)
Month 5 0.0 0.0 (1.0) (1.0) (4.4)
Month 6 0.5 (0.3) (1.2) (1.0) (5.4)
Month 7 1.8 (1.2) (1.5) (0.9) (6.3)
Month 8 3.5 (2.3) (1.8) (0.6) (6.9)
Month 9 5.2 (3.4) (2.0) (0.2) (7.1)
Month 10 6.8 (4.5) (2.2) 0.1 (7.0)
Month 11 8.5 (5.6) (2.5) 0.4 (6.6)
Month 12 10.2 (6.7) (2.8) 0.7 (5.9)

Appendix B: Key Personnel Compensation Framework

Level Base Salary (R) Short-Term Incentive Long-Term Incentive Total Package
C-Suite (CEO/CFO) 1.2–1.8M 30–50% of base Share options (vesting 3yr) R1.8–3.0M
COO/CTO 1.0–1.5M 25–40% of base Share options (vesting 3yr) R1.5–2.5M
Head of Pharmacy 0.8–1.2M 20–30% of base Share options (vesting 3yr) R1.1–1.8M
Store Manager 0.48–0.6M 15–25% of base Profit share scheme R0.6–0.8M
Pharmacist 0.48–0.78M 10–20% of base Retention bonus R0.55–0.95M

Appendix C: Market Comparable Valuation Benchmarks

Company Revenue (R’B) EBITDA Margin P/E Ratio EV/EBITDA Stores
Clicks Group 45.4 ~11.5% ~25x ~16x 990+
Dis-Chem Pharmacies 39.2 ~8.5% ~22x ~14x 260+
Shoprite (Pharmacy Div.) n/a n/a ~18x ~10x 400+
HealthPlus (Year 5 Proj.) 0.51 18.8% n/a 4.5–5.5x 25

Appendix D: SWOT Analysis

Category Details
Strengths Digital-first model with WhatsApp Rx ordering; modern store design; data-driven loyalty ecosystem; lean corporate structure; aggressive private label strategy
Weaknesses No existing brand recognition; limited initial scale vs incumbents; dependence on external wholesalers in Phase 1; capital-intensive expansion model
Opportunities Underserved catchments vacated by independent pharmacies; growing chronic disease burden; NHI implementation may expand funded patient pool; e-commerce penetration at early stages
Threats Aggressive incumbent response (pricing, location pre-emption); pharmacist shortage; regulatory delays; macroeconomic deterioration reducing consumer spend; supply chain disruption

Appendix E: Glossary of Terms

Term Definition
B-BBEE Broad-Based Black Economic Empowerment—South Africa’s legislative framework for economic transformation
CAGR Compound Annual Growth Rate
EBITDA Earnings Before Interest, Tax, Depreciation, and Amortisation
EDLP Everyday Low Pricing—a retail pricing strategy offering consistently low prices
GPP Good Pharmacy Practice—standards prescribed by the SAPC for pharmacy operations
IRR Internal Rate of Return
NHI National Health Insurance—South Africa’s proposed universal healthcare coverage system
OTC Over-the-Counter—medicines available without a prescription
SAHPRA South African Health Products Regulatory Authority
SAPC South African Pharmacy Council—the regulatory body for pharmacists and pharmacy premises
SEP Single Exit Price—the regulated maximum price for medicines in South Africa
SKU Stock Keeping Unit—a unique identifier for each product variant

Appendix F: Key Data Sources and References

The market data, industry statistics, and competitive intelligence
presented in this business plan have been sourced from the following
primary and secondary sources:

  • South African Pharmacy Council (SAPC) — Regulatory framework,
    licensing requirements, registered pharmacy statistics
  • South African Health Products Regulatory Authority (SAHPRA) —
    Medicine registration, scheduling, and regulatory compliance
    requirements
  • Clicks Group Limited — Integrated Annual Report 2024, Interim
    Results February 2025, Investor Presentations
  • Dis-Chem Pharmacies Limited — Audited Annual Consolidated Results
    February 2025, Strategic Review Documents
  • Statista Market Forecasts — Pharmaceuticals and Pharmacies market
    data for South Africa (2024–2029 projections)
  • BlueWeave Consulting — South Africa Retail Pharmacy Market Size,
    Share and Demand Report 2030
  • Grand View Research / Horizon Databook — South Africa
    Pharmaceutical Market Outlook 2026–2033
  • Credence Research — Africa Retail Pharmacy Market Size, Share and
    Forecast 2032
  • Coronation Fund Managers — Dis-Chem Investment Analysis: An
    Attractive Company in a Resilient Sector (Q1 2025)
  • Department of Health, Republic of South Africa — Pharmacy
    Premises Licensing Guidelines and Criteria
  • National Department of Health — National Health Insurance Act and
    Implementation Framework
  • Heart and Stroke Foundation South Africa — Chronic disease
    prevalence and mortality statistics
  • Statistics South Africa — Population demographics, GDP
    contribution by province, Consumer Price Index data
  • DrugPatentWatch — South Africa Pharmaceutical Landscape Analysis
    (February 2026)
  • IndexBox — South Africa Pharmaceutical Market Analysis, Forecast,
    Size, Trends and Insights

All financial projections, assumptions, and strategic assessments
are the proprietary work product of HealthPlus Pharmacy Group (Pty) Ltd
management, informed by the above sources and supplemented by direct
industry consultation and management experience.

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END OF BUSINESS PLAN

HealthPlus Pharmacy Group (Pty) Ltd

For enquiries: investors@healthpluspharmacy.co.za

Confidential — this business plan is provided to prospective investors and lenders for evaluation purposes only and may not be reproduced or distributed without the written consent of HealthPlus Pharmacy Group (Pty) Ltd.