Kyalami Surface Business Plan — Key Performance Indicators and Management Dashboard

The utilisation, job value, rework and trade-share indicators reported weekly, with targets and thresholds.

Section 29 of 31

Key Performance Indicators and Management Dashboard

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Twelve metrics, of which three determine whether the plan works.

Table 42. Executive KPI dashboard

#

KPI

FY32 target

Frequency

Owner

Why it matters

1

Billable installer utilisation

76%

Weekly

Ops Manager

The dominant variable in the model; break-even is 59%

2

Rework and warranty cost

<2.0% of revenue

Monthly

Ops Manager

Each percentage point costs roughly R0.4m of FY32 EBITDA

3

Certified installers (FTE)

13.0

Monthly

Ops Manager

Revenue tracks headcount almost exactly

4

Revenue per installer-hour

R1,893

Monthly

Studio Manager

Measures mix quality, not just volume

5

Landed film cost per square metre

Budget +/-5%

Per shipment

Financial Manager

The primary FX transmission channel

6

Gross margin

59.8%

Monthly

Financial Manager

Combines yield, mix and utilisation

7

EBITDA margin

20.5%

Monthly

MD

Headline operating performance

8

Ancillary attachment rate

62%

Monthly

Studio Manager

The cheapest available margin in the business

9

Forward booking cover

3 weeks

Weekly

Studio Manager

Leading indicator of utilisation four weeks out

10

Cash conversion cycle

44 days

Monthly

Financial Manager

Determines how much working capital growth consumes

11

Debt service cover ratio

>1.25x

Quarterly

Financial Manager

Covenant compliance

12

Return on capital employed

84%

Annually

Board

Tested against the 18.2% cost of capital

Table 43. Financial KPI trajectory

Metric

FY28

FY29

FY30

FY31

FY32

Revenue growth

n/m

327.5%

48.3%

34.5%

6.4%

Gross margin

41.6%

57.4%

56.7%

59.3%

59.8%

EBITDA margin

-98.4%

8.6%

9.8%

19.7%

20.5%

Net margin

-124.8%

1.0%

3.1%

15.3%

13.1%

Billable utilisation

33.9%

70.7%

65.4%

75.7%

76.0%

Revenue per installer-hour (R)

1,516

1,595

1,688

1,786

1,893

Revenue per installer (R000)

1,152

2,532

2,476

3,036

3,229

Average ticket (R)

17,502

18,420

19,496

20,628

21,864

Cash conversion cycle (days)

119

57

56

45

44

Net debt / EBITDA

n/m

0.31x

-0.46x

-0.82x

-1.31x

DSCR

n/m

1.59x

2.69x

7.18x

6.36x

Return on capital employed

-97.6%

4.5%

10.6%

64.0%

84.2%

Return on equity

-179.1%

2.6%

10.9%

48.1%

33.6%