Nimbus Direct Insurance — Investor Returns and Exit Strategy

The investment-returns analysis across conservative, base and bull scenarios, the sensitivity of returns to exit timing, and the exit strategy via a JSE main-board IPO, strategic sale or secondary sale.

Nimbus Direct Insurance Business PlanSection 16 › Investor Returns and Exit Strategy

Section 16 · Business Plan

Investor Returns and Exit Strategy

The investment-returns analysis across conservative, base and bull scenarios, the sensitivity of returns to exit timing, and the exit strategy via a JSE main-board IPO, strategic sale or secondary sale.

Nimbus offers institutional investors a clearly-articulated path to
liquidity through one of three exit channels: a JSE main board IPO, a
strategic sale to a domestic or international acquirer, or a secondary
transaction to a successor financial sponsor. This section quantifies
the return potential under each exit scenario and articulates the
strategic positioning of the business for value realisation.

16.1 Investment Returns Analysis

Returns are presented on a ZAR 850 million primary-capital basis
(Seed plus Series A), excluding the Series B follow-on. Returns are
computed on a base-case exit between months 60 and 72 (early Year 6) and
stress-tested across multiple value scenarios.

16.1.1 Base-Case Returns

Return scenario Exit value (ZAR m) Implied multiple Equity MOIC Gross IRR (5-yr)
Conservative (1.5x Y5 GWP) 6,750 9.0x Y5 NP 3.1x 26.5%
Base (2.5x Y5 GWP) 11,250 15.1x Y5 NP 5.2x 39.0%
Bull (3.5x Y5 GWP) 15,750 21.1x Y5 NP 7.2x 48.4%
Sponsor exit comparable (avg.) 12,000 16.1x Y5 NP 5.5x 40.4%

Exit multiples are benchmarked against publicly observable JSE-listed
insurance peer trading multiples and recent precedent transactions in
the African and emerging-market direct-insurance space. The 2.5x GWP
base-case multiple is consistent with the implied valuation of
OUTsurance Group at recent trading levels, and represents a discount to
high-growth international direct insurers (Lemonade, Root) which have
traded above 3.0x at certain points in their public-market
histories.

16.1.2 Sensitivity of Returns to Exit Timing

Exit year Exit GWP (ZAR m) Base multiple Exit value (ZAR m) Gross IRR
Year 5 (end FY30) 4,500 2.5x 11,250 39.0%
Year 6 (end FY31) 5,850 2.4x 14,040 39.4%
Year 7 (end FY32) 7,300 2.3x 16,790 39.3%
Year 8 (end FY33) 8,650 2.2x 19,030 37.0%

16.2 Exit Strategy

The board’s working assumption is a primary listing on the JSE main
board between months 60 and 72, subject to market conditions and capital
efficiency considerations. A parallel-track strategic sale process may
be initiated if pre-emptive offers from strategic acquirers reach
pricing levels demonstrably exceeding the public-market alternative.

16.2.1 Primary Exit Path: JSE Main Board IPO

A JSE main-board listing is the primary exit channel for the
following reasons:

  • Deep institutional capital pool with established appetite for
    South African financial services equities, including listed comparables
    OUTsurance, Discovery, Santam, Sanlam, and Old Mutual.
  • Premium valuations historically available for high-growth,
    profitable insurance franchises, particularly those with proprietary
    technology and demonstrably superior unit economics.
  • Strong precedent for digital-native financial services IPOs
    (Capitec, Discovery Bank pre-spin, TymeBank trajectory), with comparable
    institutional reception.
  • Liquidity provision for existing shareholders combined with
    capacity for primary capital raised at IPO to fund the next phase of
    geographic and product expansion.
  • Currency and regulatory alignment: ZAR-denominated business with
    ZAR-denominated shareholding base avoiding cross-border execution
    complexity.

Pre-IPO preparation activities commence in early Year 5 and include:
(i) appointment of bookrunners and JSE sponsor, (ii) preparation of
pre-listing statement, (iii) management presentation programme, (iv)
early engagement with priority anchor investors, (v) the establishment
of an audit committee and remuneration committee compliant with King IV
principles.

16.2.2 Alternative Exit Path: Strategic Sale

A strategic sale to a domestic or international acquirer represents a
credible secondary exit path. The universe of strategic acquirers
includes:

Acquirer category Strategic rationale
Domestic insurance groups OUTsurance, Discovery, Santam, Old Mutual, Sanlam — would acquire to defend or expand their direct-channel presence, gain technology and data assets, and accelerate digital transformation
International direct insurers Direct Line (UK), Suncorp (Australia), Allstate (US) entities — would acquire to enter the South African and broader sub-Saharan market with an at-scale digital-native platform
Pan-African financial services groups Multi-line groups (NSIA, Britam, Sanlam Pan-Africa) — would acquire to add a digital direct channel to existing tied-agency operations
Global reinsurers / asset managers Swiss Re, Munich Re, Allianz X, Berkshire Hathaway specialty — strategic minority or majority stakes in proprietary distribution
Private equity / growth equity Mid-market PE firms seeking insurance platforms; secondary sponsor exit

16.2.3 Alternative Exit Path: Secondary Sale to Financial Sponsor

A sale to a successor financial sponsor (private equity or growth
equity) represents a third exit option, particularly attractive if
public market conditions are constrained at the planned exit window.
Multiple South African and pan-African PE funds are actively allocating
to financial services growth opportunities, and a Series C / late-stage
round would provide partial liquidity to early investors while
continuing the growth trajectory toward an eventual IPO or strategic
sale.

16.3 Dividend Policy

The board’s intention is to declare an inaugural dividend in respect
of the Year 5 financial period, representing approximately 20 percent of
net profit after tax (ZAR 149 million / ZAR 0.18 per share). The
dividend policy will be subject to the maintenance of SCR coverage above
175 percent and reinvestment capacity for continued growth, with a
target ramp to a 35-45 percent payout ratio by Year 7 as growth
investment intensity moderates.

Returns Summary

Nimbus offers institutional investors a 26.5–48.4 percent gross IRR
range across exit scenarios, with a base case 39 percent gross IRR and a
5.2x MOIC over a five-year hold. This compares favourably to historical
realised returns in African growth-equity insurance investments and
provides multiple credible paths to liquidity through JSE IPO, strategic
sale, or secondary sponsor exit.

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 Nimbus Direct Insurance Group (Pty) Ltd.