Karoo Meridian — Executive Summary

The investment highlights, the summary financials and the transaction at a glance for Karoo Meridian's integrated Merino sheep farming, wool and lamb export enterprise.

Karoo Meridian Business PlanSection 1 › Executive Summary

Section 1 · Business Plan

Executive Summary

The investment highlights, the summary financials and the transaction at a glance for Karoo Meridian’s integrated Merino sheep farming, wool and lamb export enterprise.

Karoo Meridian Wool & Livestock (Pty) Ltd is a large-scale,
vertically integrated Merino sheep farming and wool enterprise to be
established in the Free State–Northern Cape grazing corridor. The
Company will operate a dual-purpose Merino production system producing
premium fine wool, high-quality lamb and mutton, and stud breeding
genetics, supported by precision livestock farming, climate-resilient
Karoo grazing management and export-oriented value chains. The operating
and breeding philosophy draws on the practices of leading South African
Merino stud operations — economical breeding, wool-to-meat balance,
reproduction efficiency and scientific performance testing — and is
aligned with FAO livestock commercialisation frameworks.

The Company seeks total funding of R245 million to acquire 18,000
hectares of grazing land, procure a foundation flock of 12,000 Merino
ewes and 450 elite rams, and construct shearing, feedlot, veterinary,
water and wool storage infrastructure. Exports commence in Year 2 across
wool (China, Italy, India), Halaal-certified frozen lamb (UAE, Saudi
Arabia, Qatar) and breeding stock (African markets). The flock grows to
more than 31,000 head by Year 5, with revenue rising from R68 million in
Year 1 to R472 million in Year 5 and EBITDA from R9 million to R138
million over the same period.

1.1 Investment highlights

  • Dual-purpose revenue resilience. Six revenue
    streams — wool (38%), lamb (32%), breeding stock (14%), stud auctions
    (8%), meat exports (6%) and by-products (2%) — reduce single-commodity
    exposure in a sector where Merino producers typically earn roughly
    two-thirds of income from meat and one-third from wool.
  • Structural export tailwinds. South Africa is the
    world’s second-largest apparel wool exporter and has been a net exporter
    of sheep meat since 2020, with sheep-meat exports growing from 2.3% of
    production in 2023 to 7.6% in 2024 and projected by BFAP to reach 13% by
    2034, anchored in Middle East demand.
  • Premium pricing environment. The Cape Wools
    all-Merino indicator closed the 2025/26 season at R270.86/kg clean with
    certified sustainable wool trading at a premium (R277.95/kg), while A2
    lamb carcass prices have firmed above R100/kg in 2026 on export-led
    demand.
  • Institutional-grade structure. Designed for IDC
    agricultural industrialisation and DBSA rural development mandates: 450+
    direct jobs, emerging-farmer integration, regenerative grazing and full
    traceability.
  • Attractive returns. Independently re-derived
    10-year project IRR of 26.9% and equity IRR of 33.5% at a conservative
    5.0x EBITDA exit, within and above the sponsor’s stated 19–27% band;
    payback inside five years on the sponsor case.
Independent analyst view — read before the
financials

This Memorandum preserves the sponsor’s headline revenue and EBITDA
trajectory exactly, but independently re-derives everything below
EBITDA. Three findings deserve prominence rather than fine print: (1)
debt service cover is negative in Year 1 (CFADS of –R0.5m against R17.0m
of interest) and 0.85x in Year 2 — the senior facilities are only
serviceable in the ramp years because of the grace-period structure
assumed, and a funded interest reserve or equity cure mechanism is
required; (2) the proposed capital stack (IDC R95m + DBSA R60m + equity
R70m) totals R225 million against a R245 million requirement, leaving a
R20 million gap that must be closed at or before financial close; and
(3) the model requires a revolving working-capital facility peaking at
R31.4 million in Year 4 over and above the R245 million, for which a
Land Bank production credit line is proposed but not yet
committed.

Figure 1
Figure 1 — Revenue and EBITDA trajectory, Years 1–10 (ZAR million)

1.2 Summary financials

Metric Y1 Y2 Y3 Y4 Y5
Revenue (R m) 68 124 198 305 472
EBITDA (R m) 9 28 52 86 138
EBITDA margin (%) 13.2 22.6 26.3 28.2 29.2
NPAT — re-derived (R m) (16) 1.6 20.50 39.760 76.5000
CFADS (R m) (1) 20.2 39.34 56.310 86.3200
DSCR (x) -0.03 0.85 1.15 1.66 2.65
Closing net debt (R m) 147.5 158.3 155.0 142.4 102.5

Use of proceeds. Land acquisition R90m; foundation
livestock R42m; infrastructure R48m; machinery R22m; export systems R8m;
technology R10m; initial working capital R25m — totalling R245 million.
The funding plan is a blended DFI-senior/equity structure targeting
63:37 debt-to-equity at close, deleveraging to below 0.2x net
debt/EBITDA by Year 6.

1.3 The transaction at a glance

Dimension Summary
Raise R245m: R155m DFI senior debt + R90m equity (incl. R20m gap tranche + R30m escrowed interest reserve)
Additional facility Land Bank revolving production credit ≥R35m (peak drawn R31.4m, Year 4)
Asset base at close 18,000 ha freehold with water rights; 12,450 foundation sheep; full production infrastructure
Revenue engine Six streams; wool + lamb = 70%; exports from Year 2 across three product groups
Returns 26.9% project IRR / 33.5% equity IRR over 10 years at 5.0x exit; 27.3% equity IRR at EBITDA −20%
Development impact 450+ direct jobs; emerging-farmer programme; regenerative management of 18,000 ha; B-BBEE Level 4 path
Headline risks Ramp DSCR <1.0x (Years 1–2); drought/FMD exposure; exit-event dependence — each addressed structurally in Sections 12–13

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 Karoo Meridian Wool & Livestock (Pty) Ltd.