NexaWave Fibre Networks — Projected Profit & Loss Statement

The projected profit and loss statement and the revenue, cost and profitability trajectory underpinning NexaWave.

NexaWave Fibre Networks Business PlanSection 19 › Projected Profit & Loss Statement

Section 19 · Business Plan

Projected Profit & Loss Statement

The projected profit and loss statement and the revenue, cost and profitability trajectory underpinning NexaWave.

R million FY2027 FY2028 FY2029 FY2030 FY2031
Revenue 150 620 1 700 3 600 6 800
Operating expenses (270) (565) (1 220) (2 250) (3 900)
EBITDA (120) 55 480 1 350 2 900
Depreciation (33) (136) (317) (581) (955)
Net finance costs (164) (608) (1 259)
Profit / (loss) before tax (153) (81) (2) 161 686
Taxation (27%) (165)
Net profit / (loss) after tax (153) (81) (2) 161 521
Key ratios FY2027 FY2028 FY2029 FY2030 FY2031
EBITDA margin -80.0% 8.9% 28.2% 37.5% 42.6%
Revenue per home passed (R/yr) 1 875 1 938 2 000 2 250 2 429
Blended ARPU (R/month) 1 389 807 630 545 513
Penetration 22.5% 34.4% 40.0% 47.5% 51.8%
Return on equity -3.4% -1.9% 0.0% 3.6% 10.3%
Figure 13
Figure 13 — Net profit after tax and return on equity — independently re-derived

Reading the P&L honestly

  • The J-curve is deep and long. The Company loses
    R152.7m (FY2027) and R81.4m (FY2028) at the net level and is essentially
    breakeven in FY2029 (−R1.6m); first meaningful net profit arrives in
    FY2030 (R161m). EBITDA turns positive in FY2028, a full two years before
    net profit — the classic infrastructure signature of heavy early
    depreciation and interest against a ramping revenue base.
  • The assessed tax loss peaks at R235.7m (FY2029) and shelters
    profits into FY2030, so cash tax is nil until FY2031 (R165m). Valuations
    run off NPAT should not assume a full 27% charge before then.
  • Interest becomes the dominant below-EBITDA cost.
    Finance costs rise from nil to R1,259m — 43% of FY2031 EBITDA — as debt
    funds the build. The equity return is heavily leveraged, and ROE remains
    modest (10.3% in FY2031) precisely because the asset base is so large
    relative to earnings; the return is a capital-appreciation story
    realised at exit, not an income story.

Revenue build — from homes passed to rand

Revenue is not an assumption in isolation; it is the product of four
drivers, each independently testable. The bridge below decomposes each
year’s revenue into its components, allowing a funder to stress any
single driver.

Revenue driver FY2027 FY2028 FY2029 FY2030 FY2031
Homes passed (avg, ‘000) 40 200 585 1 225 2 200
Penetration (%) 22.5 34.4 40.0 47.5 51.8
Avg connected subs (‘000) 9 64 225 550 1 105
Blended ARPU (R/month) 1 389 807 630 545 513
Implied recurring revenue (Rm) 150 620 1 701 3 597 6 802
Reported revenue (Rm) 150 620 1 700 3 600 6 800

The small gap between implied recurring revenue and reported
revenue is installation/activation and one-off metro/dark-fibre income.
The decomposition makes the plan auditable: a lender can independently
verify that reported revenue is consistent with the homes-passed,
penetration and ARPU assumptions, rather than accepting a top-line
number on faith. Each driver is separately stress-tested in Section
25.

Figure 14
Figure 14 — EBITDA margin expansion as the network scales

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 NexaWave Fibre Networks (Pty) Ltd.