Mainstreet Junction Business Plan — Capital Requirement and Funding Structure

R14.5m equity, R24.0m senior bank debt at 12.0% and a R6.0m oil company and equipment facility at 10.5%.

Capital Requirement and Funding Structure

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  • 9.1 Uses of funds
  • 9.2 Sources of funds
  • 9.3 Gearing and the capital structure

9.1 Uses of funds

Capital requirement by item
Figure 11. Capital requirement by item.

Capital item

Amount (R)

% of total

Treatment

Land acquisition, 2 400 m² arterial corner site

8 500 000

19.1%

Not depreciated

Site preparation, earthworks and civils

3 200 000

7.2%

Depreciated over 15 years

Underground tanks, 4 x 46 000 litres, pipework and leak detection

5 800 000

13.0%

Depreciated over 15 years

Dispensers, 8 pumps and 16 nozzles, and forecourt controller

3 600 000

8.1%

Depreciated over 15 years

Canopy, pylon, branding and signage

4 200 000

9.4%

Depreciated over 15 years

Shop building and quick-service restaurant shell, 450 m²

5 800 000

13.0%

Depreciated over 15 years

Shop fit-out, refrigeration, point of sale and back-office

3 400 000

7.6%

Depreciated over 15 years

Automatic car wash bay and equipment

1 400 000

3.1%

Depreciated over 15 years

Electrical reticulation, 60 kWp solar PV and battery backup

1 900 000

4.3%

Depreciated over 15 years

Professional fees: town planning, environmental, traffic, engineering

1 800 000

4.0%

Depreciated over 15 years

Licensing, legal, branding rights and pre-opening costs

900 000

2.0%

Depreciated over 15 years

Opening fuel and shop inventory

2 600 000

5.8%

Opening inventory

Working capital buffer

1 400 000

3.1%

Working capital

Total project cost

44 500 000

100.0%

9.2 Sources of funds

Sources and uses of funds
Figure 12. Sources and uses of funds.

Source

Amount (R)

% of total

Terms

Promoter and investor equity

14 500 000

32.6%

Ordinary shares; no preferential return modelled

Senior bank term debt

24 000 000

53.9%

12.0% a year, prime plus 1.5%; 10-year term with a twelve-month capital moratorium then amortising

Oil company and equipment facility

6 000 000

13.5%

10.5% a year; 5-year amortising, secured on equipment

Total funding

44 500 000

100.0%

9.3 Gearing and the capital structure

Year 1

Year 2

Year 3

Year 4

Year 5

Debt outstanding, R’000

29 027

26 327

23 320

19 970

16 237

Shareholders’ funds, R’000

14 181

15 995

17 888

20 626

24 099

Gearing, debt to debt plus equity

67.2%

62.2%

56.6%

49.2%

40.3%

Net debt, R’000

25 508

21 929

18 224

13 613

8 230

Net debt to EBITDA

4.79x

2.77x

1.75x

1.10x

0.59x

Debt against shareholders' funds
Figure 13. Debt against shareholders' funds.

Gearing opens at 67.2 per cent and falls to 40.3 per cent by Year 5 as the facilities amortise and retained earnings accumulate. Net debt to EBITDA falls from 5.2 times to 1.4 times over the same period. Both trajectories are what a lender would want to see, and both depend entirely on the throughput assumption holding — Section 14 shows what happens to them if it does not.