Premier Luxury Lodge — Appendices

The following key assumptions underpin the financial model and projections presented in this business plan:

Premier Luxury Lodge (Pty) Ltd Business Plan › Appendices

Section 17 · Business Plan

Appendices

The following key assumptions underpin the financial model and projections presented in this business plan:

Appendix A: Glossary of Terms

Term Definition
ADR Average Daily Rate – Average revenue per occupied room
B-BBEE Broad-Based Black Economic Empowerment
CIPC Companies and Intellectual Property Commission
CRM Customer Relationship Management
DFI Development Finance Institution
EBITDA Earnings Before Interest, Tax, Depreciation & Amortisation
FF&E Furniture, Fixtures & Equipment
GBCSA Green Building Council of South Africa
IDC Industrial Development Corporation
IRR Internal Rate of Return
JSE Johannesburg Stock Exchange
MBO Management Buyout
NEF National Empowerment Fund
NPV Net Present Value
OTA Online Travel Agency
PMS Property Management System
POPIA Protection of Personal Information Act
POS Point-of-Sale System
RevPAR Revenue Per Available Room
TGCSA Tourism Grading Council of South Africa
TIP Tourism Incentive Programme

Appendix B: Assumptions Register

The following key assumptions underpin the financial model and projections presented in this business plan:

  • Base year for financial modelling: 2027 (first full year of commercial operations).

  • Average occupancy ramp-up: 45% (Year 1), 58% (Year 2), 68% (Year 3), 72% (Year 4), 75% (Year 5).

  • Blended ADR commencing at R2,600 with annual escalation of 5%.

  • Food and beverage revenue at approximately 15% of total revenue.

  • Spa and wellness revenue at approximately 5% of total revenue.

  • Staff costs at approximately 30–32% of total revenue (consistent with industry benchmarks).

  • Food and beverage cost of sales at 28–32% of F&B revenue.

  • OTA commission rates averaging 15–18% of bookings made through third-party platforms.

  • Debt financing at prime rate plus 2% (estimated effective rate of 13.5–14.5%).

  • Corporate tax rate of 27%.

  • No capital gains tax or property revaluation included.

  • Inflation (CPI) assumed at 5% per annum.

  • Utility cost escalation assumed at 8–10% per annum.

Appendix C: Contact Information

Detail Information
Company Premier Luxury Lodge (Pty) Ltd
Managing Director Alexander Dlamini
Email invest@premierluxurylodge.co.za
Telephone +27 (0)11 XXX XXXX
Website www.premierluxurylodge.co.za
Physical Address Northern Suburbs, Johannesburg, Gauteng, South Africa

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