Khanya Eggs Business Plan — Sensitivity and the Grant Question

What happens to the plan if the R3.65m of targeted grant funding never arrives, plus price, feed and lay-rate sensitivity on the outcome.

Sensitivity and the Grant Question

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  • 18.1 Single-variable sensitivity
  • 18.2 Scenarios
  • 18.3 What happens if the grants do not arrive

18.1 Single-variable sensitivity

Sensitivity of Year 5 EBITDA
Figure 20. Sensitivity of Year 5 EBITDA.

Driver

Movement tested

Effect on Year 5 EBITDA

As a share of base

Egg price ±5%

±R870’000

±17.0%

Feed price ±10%

±R600’000

±12.0%

Hen-day production ±4 points

±R860’000

±17.0%

Mortality 6% to 12%

(R620’000)

±12.0%

Pullet cost ±15%

±R440’000

±9.0%

Fixed cost base ±10%

±R280’000

±6.0%

Direct sales share ±10 points

±R520’000

±10.0%

Year 5 base case EBITDA

R5 065’000

Egg price dominates, as it must in a business whose direct costs are largely fixed per bird rather than per egg: a five per cent movement in the blended price is worth R869 000 of Year 5 EBITDA, 17.2 per cent of the base. Feed follows at R597 000 for a ten per cent movement, and hen-day production at R860 000 for four percentage points. Together those three account for the great majority of the variance in the outcome, and all three are tracked as key performance indicators in Section 22.

18.2 Scenarios

Year 5 EBITDA across scenarios
Figure 21. Year 5 EBITDA across scenarios.

Scenario

Definition

Year 5 revenue

Year 5 EBITDA

Margin

Base

The plan as presented: 21 000 average hens in lay, 80.7% hen-day, R2.81 blended price.

R18.46m

R5.07m

27.4%

Price pressure

Blended egg price 5% below plan as the mix shifts faster into wholesale.

R17.59m

R4.19m

23.8%

Feed spike

Feed cost 10% above plan on a poor grain season.

R18.46m

R4.47m

24.2%

Both together

Price 5% below plan and feed 10% above in the same year.

R17.59m

R3.59m

20.4%

HPAI event, one house

One of eight houses depopulated; 15% of the flock lost with cleaning, resting and restocking.

R15.69m

R3.03m

19.3%

Every scenario remains comfortably EBITDA positive at Year 5 scale. The compound case, a five per cent price fall alongside a ten per cent feed increase in the same year, still produces R3.59 million of EBITDA at a 20.4 per cent margin, and the loss of one of eight houses to an avian influenza event produces R3.03 million at 19.3 per cent.

18.3 What happens if the grants do not arrive

R3.65 million of the programme is targeted grant funding. The case below replaces every rand of it with a commercial loan at 11 per cent on the same seven-year amortising terms, and changes nothing else.

What happens if the grants do not arrive
Figure 22. What happens if the grants do not arrive.

R’000

Year 1

Year 2

Year 3

Year 4

Year 5

Loans drawn — as planned

400

1 000

1 600

3 000

3 250

Loans drawn — no grants

500

1 250

2 200

4 300

4 650

Interest — as planned

22

99

210

359

586

Interest — no grants

28

124

314

665

1 137

Debt outstanding — as planned

400

1 400

2 959

5 812

8 713

Debt outstanding — no grants

500

1 750

3 899

8 014

12 235

Profit after tax — as planned

(283)

(364)

(265)

557

2 555

Profit after tax — no grants

(289)

(389)

(369)

251

2 272

Closing cash — no grants

64

195

483

1 354

2 786

EBITDA cover — no grants

0.58x

1.79x

3.23x

Measure

As planned

No grants

Movement

Total loans drawn

R9 250’000

R12 900’000

+R3 650’000

Year 5 interest

R586’000

R1 137’000

+R551’000

Year 5 debt outstanding

R8 713’000

R12 235’000

+R3 522’000

Year 5 profit after tax

R2 555’000

R2 272’000

−R283’000

Year 5 closing cash

R3 637’000

R2 786’000

−R851’000

Year 5 EBITDA cover of debt service

5.42x

3.23x

Still well above the 1.5x gate

Founder money multiple

45.0x

35.3x

Lower, but the business is unchanged

The business works without the grants. Year 5 debt rises from R8.71 million to R12.24 million, interest nearly doubles from R586 000 to R1.14 million, and profit after tax falls from R2.56 million to R2.27 million — but EBITDA still covers debt service 3.23 times, more than twice the Stage 5 gate requirement, and the enterprise remains cash generative from Stage 3. What the grants buy is not viability; it is speed, headroom and a better outcome for the founder.

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