HealthPlus Pharmacy Group — Detailed Unit Economics

The detailed per-store unit economics — revenue build, margin structure, cost base, ramp and contribution — underpinning the network financial model.

HealthPlus Pharmacy Group Business PlanSection 15 › Detailed Unit Economics

Section 15 · Business Plan

Detailed Unit Economics

The detailed per-store unit economics — revenue build, margin structure, cost base, ramp and contribution — underpinning the network financial model.

15.1 Single Store Economic Model

The viability of the HealthPlus business plan rests on robust
single-store unit economics. The following model represents a mature
store (Month 18+) operating at steady-state performance:

Single Store P&L (Monthly) Amount (ZAR) % of Revenue
Revenue 1,700,000 100.0%
Dispensary Revenue 459,000 27.0%
Front-Shop Retail 816,000 48.0%
Private Label 204,000 12.0%
Clinic Services 136,000 8.0%
E-Commerce 85,000 5.0%
Cost of Goods Sold (1,054,000) 62.0%
Gross Profit 646,000 38.0%
Staff Costs (238,000) 14.0%
Occupancy (Rent + Utilities) (153,000) 9.0%
Store Marketing (34,000) 2.0%
Consumables & Supplies (17,000) 1.0%
Insurance & Security (12,000) 0.7%
Maintenance & Repairs (8,500) 0.5%
Total Store Operating Costs (462,500) 27.2%
Store-Level EBITDA 183,500 10.8%
Less: Allocated Corporate Overhead (51,000) 3.0%
Store Contribution 132,500 7.8%

15.2 Revenue Build-Up per Store

Revenue per store follows a predictable ramp-up curve based on
industry benchmarks and the experience of comparable pharmacy
openings:

Month Post-Opening Monthly Revenue (ZAR) % of Steady State Key Driver
Month 1 350,000 21% Grand opening promotion; walk-in traffic
Month 3 650,000 38% Chronic prescription build-up; repeat visits
Month 6 950,000 56% Medical scheme registrations; loyalty sign-ups
Month 9 1,200,000 71% Word-of-mouth referrals; clinic utilisation growing
Month 12 1,450,000 85% Established patient base; front-shop habits formed
Month 15 1,600,000 94% Private label adoption; e-commerce orders increasing
Month 18+ 1,700,000 100% Steady state; growth driven by CPI and same-store gains

15.3 Customer Lifetime Value Analysis

Understanding customer lifetime value (CLV) is essential for
calibrating customer acquisition spending and evaluating marketing
channel efficiency:

Customer Segment Avg. Monthly Spend Visit Frequency Avg. Tenure Est. CLV
Medical Scheme (Chronic) R2,800 Monthly 7+ years R235,200
Medical Scheme (Acute) R850 4x per year 5 years R17,000
Cash-Pay Health Conscious R600 2x per month 4 years R57,600
Cash-Pay Walk-In R180 6x per year 3 years R3,240
E-Commerce Only R450 Monthly 3 years R16,200
Blended Average R720 1.5x per month 4.5 years R38,880

With a blended customer acquisition cost (CAC) of ZAR 35–45, the
CLV:CAC ratio exceeds 800:1 for chronic medication patients and averages
approximately 100:1 across all segments, confirming the efficiency and
sustainability of the customer acquisition strategy.

15.4 Working Capital Cycle

Effective working capital management is critical to pharmacy retail
profitability. The HealthPlus working capital cycle is modelled as
follows:

Working Capital Component Days Benchmark Management Strategy
Inventory Days (Stock on Hand) 55–65 Clicks: ~55 days Automated replenishment; ABC analysis; dead stock clearance protocols
Debtor Days (Medical Scheme Claims) 21–28 Industry: 25–30 Electronic claiming; daily submission; follow-up on rejections
Creditor Days (Supplier Terms) 30–45 Industry: 30–40 Negotiate extended terms with volume commitments; prompt payment discounts
Net Working Capital Cycle 35–50 days Industry: 30–45 Target reduction to 30–35 days by Year 3 through distribution centre efficiencies

The working capital requirement per store at steady state is
approximately ZAR 2.5–3.5 million, comprising inventory holdings,
medical scheme receivables, and a cash float for daily operations.
Efficient working capital management directly impacts free cash flow
generation and reduces the external funding requirement for
expansion.

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.