Premium Foods South Africa Company Business Plan — Appendix A: Detailed Financial Statements

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Appendix A · 21 of 23

Detailed Financial Statements

Revenue by division (R m)

Division

Year 1

Year 2

Year 3

Year 4

Year 5

Food-ingredients manufacturing

7.6

16.0

27.3

42.9

61.9

Food-service products

2.4

5.0

8.4

12.8

18.2

Technical consulting

2.0

4.0

6.3

8.3

10.9

Total revenue

12

25

42

64

91

Operating & customer KPIs

Metric

Year 1

Year 2

Year 3

Year 4

Year 5

Commercial customers

120

220

320

450

600

Products in range

45

70

120

150

180

Revenue per customer (R’000)

100

114

131

142

152

Gross margin

42.0%

44.0%

46.0%

47.0%

48.0%

Total headcount

27

44

66

93

121

Cash flow & balance sheet summary (R m)

Metric

Year 1

Year 2

Year 3

Year 4

Year 5

Operating cash flow

0.03

1.84

4.39

7.62

12.26

Free cash flow (pre-equity)

(10.27)

0.14

(4.11)

4.02

6.66

Closing cash

7.7

7.9

18.8

22.8

29.4

Net PP&E & equipment

8.8

8.9

14.5

14.6

16.3

Total equity

18.2

20.2

39.1

46.4

58.4

Profit reconciliation: sponsor vs re-derived (R m)

Line

Year 1

Year 2

Year 3

Year 4

Year 5

EBITDA (preserved)

1.8

4.4

8.2

13.4

20.5

Less depreciation

(1.46)

(1.66)

(2.92)

(3.41)

(4.00)

Less tax

(0.09)

(0.74)

(1.43)

(2.70)

(4.46)

Net profit (re-derived)

0.25

2.00

3.85

7.30

12.05

Net profit (sponsor illustrative)

0.8

2.3

5.0

8.8

14.2