Highveld Detailing Business Plan — Appendix A: Detailed Assumptions Register
The full assumption register behind the model, stated line by line for independent testing.
Section 36 of 38
Appendix A: Detailed Assumptions Register
Jump to section
- 0. Basis of Preparation and Important Notice
- 1. Executive Summary
- 2. Investment Thesis
- 3. What Must Be True, and What Would Break the Thesis
- 4. Company, Structure and Governance
- 5. The Customer Problem and the Value Proposition
- 6. Service Portfolio, Pricing and Contribution
- 7. Industry Structure and Profitability
- 8. Market Sizing and the Addressable Opportunity
- 9. Customer Segments and Buying Behaviour
- 10. Competitive Landscape
- 11. Business Model and Revenue Architecture
- 12. Channel Economics: Where the Capital Should Go
- 13. Go-to-Market Strategy
- 14. Operating Model
- 15. People and Organisation
- 16. Strategic Plan
- 17. SWOT and Strategic Implications
- 18. Risk Analysis
- 19. ESG, Transformation and Development Impact
- 20. Implementation Roadmap
- 21. Financial Assumptions
- 22. Cost Structure and Operating Leverage
- 23. Projected Income Statement
- 24. Projected Balance Sheet
- 25. Projected Cash Flow
- 26. Capital Expenditure
- 27. Funding Requirement and Structure
- 28. Debt Serviceability
- 29. Break-even Analysis
- 30. Valuation and Investor Returns
- 31. Sensitivity and Scenario Analysis
- 32. Key Performance Indicators and Management Dashboard
- 33. Exit Strategy
- 34. Conclusion and Recommendation
- A. Appendix A: Detailed Assumptions Register
- B. Appendix B: Roll-out Schedule
- C. Appendix C: Model Integrity Verification
The tables in Section 21 set out the principal assumptions. The register below records the remaining inputs that drive the model, for completeness.
Table 67. Price schedule by service line (FY2028, before escalation)
|
Service line |
Price |
Consumables |
Labour hours |
Contribution |
|---|---|---|---|---|
|
Express Valet |
R495 |
R58 |
1.1 |
R382 |
|
Premium Detail |
R2 850 |
R230 |
6.5 |
R2 293 |
|
Ceramic Coating |
R13 800 |
R1 950 |
14.0 |
R10 522 |
|
Ppf |
R21 500 |
R6 900 |
16.0 |
R13 082 |
|
Dealer Recon Studio |
R735 |
R58 |
2.0 |
R576 |
|
Dealer Std |
R401 |
R48 |
2.0 |
R252 |
|
Dealer Premium |
R882 |
R175 |
5.5 |
R431 |
|
Dealer Pdi |
R279 |
R36 |
1.5 |
R168 |
|
Dealer Wash |
R122 |
R16 |
0.4 |
R85 |
|
Fleet Mobile |
R365 |
R62 |
0.8 |
R265 |
Table 68. Depreciation lives by asset category (years)
|
Category |
Years |
Category |
Years |
|---|---|---|---|
|
Leasehold improvements |
8 |
IT and systems |
3 |
|
Studio plant and equipment |
5 |
Mobile fleet vehicles |
5 |
|
Solar and battery storage |
10 |
In-dealership equipment |
4 |
|
Water reclamation plant |
10 |
Capitalised pre-operating costs |
5 |
|
Brand and signage |
5 |
Table 69. Seasonality index applied to revenue, by calendar month
|
Month |
Mar |
Apr |
May |
Jun |
Jul |
Aug |
Sep |
Oct |
Nov |
Dec |
Jan |
Feb |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|
Index |
1.06 |
1.08 |
1.02 |
0.88 |
0.86 |
0.96 |
1.05 |
1.08 |
1.14 |
1.10 |
0.82 |
0.95 |
The seasonal amplitude is damped to 50% for contracted business-to-business revenue, which follows dealer stock turn rather than consumer demand.