The Pie Foundry Business Plan — Funding Requirement & Capital Structure

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Section 16 · 17 of 23

Funding Requirement & Capital Structure

Sources and uses

Uses

R m

Sources

R m

Manufacturing facility

8.0

Equity (65%)

18.2

Production equipment

5.0

Term debt (35%)

9.8

Fleet & cold-chain logistics

2.5

Flagship retail store

2.5

Working capital

5.5

Marketing & brand launch

1.5

Technology & ERP systems

1.2

Contingency

1.8

Total

28.0

Total

28.0

Figure 20. Use of funds across the R28m raise.

Capital structure and debt service

The R28 million is structured as R18.2 million of equity (65%) and R9.8 million of term debt (35%), a conservative gearing for a startup, secured against the facility, equipment and fleet. The term loan carries a Year-1 capital grace (interest-only during the build) followed by equal principal repayments, pricing at roughly prime plus 300 basis points. Debt-service cover strengthens from approximately 1.0× in Year 1 to comfortably above 3× from Year 3 as EBITDA scales and the loan amortises.

Figure 21. Debt amortisation and debt-service cover.

Analyst flagYear-1 coverage is thin — build in headroom

In Year 1 operating cash flow barely covers interest (DSCR ≈ 1.0×) because the business is still ramping while carrying the full debt. The Year-1 capital grace and the R1.8 million contingency absorb this, but a committed working-capital facility (overdraft) is recommended to cover seasonality and any ramp slippage, and the tranche of equity must be committed and callable at close rather than merely pledged.

Term-loan amortisation schedule

R millions

Year 1

Year 2

Year 3

Year 4

Year 5

Opening balance

9.8

9.8

7.8

5.9

3.9

Interest (13.5%)

1.3

1.3

1.1

0.8

0.5

Principal repaid

0.0

2.0

2.0

2.0

2.0

Closing balance

9.8

7.8

5.9

3.9

2.0

DSCR (×)

1.01×

1.56×

3.56×

6.99×

12.65×

The loan draws in full at close, runs interest-only through the Year-1 build, then amortises in equal principal instalments, retiring the facility over the medium term. Because the business is in a net-cash position from Year 3, refinancing risk is low and the Company retains the option to prepay from surplus cash flow. A committed overdraft alongside the term facility is recommended to manage intra-year working-capital swings without disturbing the amortisation profile.