Nexora Capital — Projected Balance Sheet

The projected balance sheet and the loan-book and capital-structure evolution underpinning Nexora.

Nexora Capital Business PlanSection 23 › Projected Balance Sheet

Section 23 · Business Plan

Projected Balance Sheet

The projected balance sheet and the loan-book and capital-structure evolution underpinning Nexora.

R million FY2027 FY2028 FY2029 FY2030 FY2031
Cash & equivalents 569,7 494,7 360,3 139,9 40,0
Gross loan book 120 450 1 200 2 800 5 500
Less: ECL allowance -6,6 -23,4 -60,0 -134,4 -253,0
Net advances 113,4 426,6 1 140,0 2 665,6 5 247,0
Platform & equipment (net) 112,5 108,8 105,0 105,0 147,5
Net working capital 1,1 3,2 8,4 19,6 38,0
TOTAL ASSETS 796,7 1 033,2 1 613,7 2 930,1 5 472,5
Warehouse debt 96 360 960 2 240 4 400
Revolving credit facility 0,0 0,0 0,0 0,0 252,9
Share capital 750 750 750 750 750
Retained earnings -49,3 -76,8 -96,3 -59,9 69,6
TOTAL FUNDING 796,7 1 033,2 1 613,7 2 930,1 5 472,5
Balance check 0.0 0.0 0.0 0.0 0.0

The balance sheet ties to zero in every year (asserted
programmatically in the model). Its shape tells the funding story
plainly: net advances grow from R113m to R5.25bn while equity grows only
from R701m to R820m, the difference is the warehouse. Surplus cash of
R570m at end-FY2027 is not idle; it is the pre-funded first-loss capital
and loss-absorption buffer for tranches 1–2, and is deliberately
consumed through FY2030 as the book scales.

Figure 17
Figure 17: Balance sheet composition, assets and funding
ANALYST FINDING, The FY2031 RCF draw is the first-loss
gap made visible

Closing FY2031 shows an RCF draw of R253m with cash at the R40m
operating floor. This is the balance-sheet expression of the ≈R280m
first-loss shortfall identified in the findings: absent a Series B or
mezzanine tranche around M40, the Company funds the junior layer of the
final book expansion with corporate liquidity, workable but fragile, and
not the structure a warehouse lender will accept at tranche 3. The
Series B is therefore on the critical path, not an
optimisation.

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 Nexora Capital (Pty) Ltd.