ReclaimHub — Scenario, Sensitivity & Valuation

The scenario framework, the sensitivity analysis and the valuation underpinning ReclaimHub.

ReclaimHub Business PlanSection 21 › Scenario, Sensitivity & Valuation

Section 21 · Business Plan

Scenario, Sensitivity & Valuation

The scenario framework, the sensitivity analysis and the valuation underpinning ReclaimHub.

21.1 Scenario analysis

Three cases are modelled. The base case preserves sponsor anchors.
The downside applies a 15% revenue haircut from Year 2 (reflecting
store-maturity drag and softer demand), a 6-point margin compression,
and elevated impairment at 9% of book. The normalized case re-bases
EBITDA margins to a peer-realistic level.

Metric Base Downside Normalized
Year-5 revenue (R m) 5,700 4,845 5,700
Year-5 EBITDA (R m) 2,100 1,391 1,314
Year-5 EBITDA margin 36.8% 28.7% 23.1%
Cumulative 5y net profit (R m) 1,567 600
DSCR range (Y1–Y5) -0.9x to 2.2x -1.3x to 1.5x
Figure 19
Figure 19: EBITDA margin: sponsor case vs normalized vs listed peers
Underwrite to the normalized case

The normalized case is not a pessimistic scenario — it is the sponsor
case with retail margins re-based to a level that is still generous
relative to listed peers (20% retail EBITDA versus a 12–18% peer band).
It produces a Year-5 EBITDA of about R1.31bn against the sponsor’s
R2.1bn. We recommend it as the valuation and underwriting anchor, with
the sponsor case treated as genuine upside if the refurbishment and
arbitrage engine performs at the top of its range.

21.2 Sensitivity

Figure 20
Figure 20: Equity IRR sensitivity — exit multiple × EBITDA achievement

Returns are robust across the sensitivity grid. Even at 65% EBITDA
achievement and a conservative 6.0x exit, the equity IRR remains well
above a typical 20–25% private-equity hurdle. This resilience is the
core of the investment case: the model has to be substantially wrong, on
both margin and exit multiple simultaneously, before equity returns
become unattractive.

21.3 Valuation and exit

Figure 21
Figure 21: Exit equity value bridge (base case, 7.5x)

At a 7.5x exit multiple on Year-5 EBITDA, the base case implies
equity value of about R13,567m after deducting net debt of R2,183m
(including the warehouse facility). The normalized case implies about
R7,672m. A sum-of-the-parts valuation — retail EBITDA at a retail
multiple plus the credit book at a modest premium to net book —
corroborates this at about R12,154m.

Exit multiple Base equity (R m) Normalized equity (R m)
6.0x 10,417 5,701
7.5x 13,567 7,672
9.0x 16,717 9,643
Figure 22
Figure 22: Equity IRR by scenario (R1.4bn equity, 5-year hold)

Equity IRR ranges from 46% (downside, 6.0x) through 58% (normalized,
7.5x) to 85% (base, 7.5x). The warehouse facility is correctly deducted
as net debt in every case, so these returns already absorb the funding
architecture finding. The exit routes — JSE listing (potentially as a
retail-credit hybrid), private-equity buyout, or strategic sale to a
retail consolidator such as a large listed group — are all credible at
this scale.

21.4 Warehouse-rate and credit-loss stress

Because the warehouse facility is the single largest financing cost
by Year 5, the plan’s net profit is materially sensitive to the
warehouse rate and to credit-loss experience. The grid below isolates
Year-5 net profit under combinations of warehouse rate and impairment,
holding revenue and EBITDA at the sponsor anchors.

Year-5 net profit (R m) Impairment 5.5% Impairment 7.0% Impairment 9.0%
Warehouse 10.5% 1,177 1,145 1,102
Warehouse 12.5% (base) 1,145 1,112 1,069
Warehouse 14.5% 1,112 1,080 1,037

Net profit remains strongly positive across the entire grid — the
model absorbs a 200bps warehouse-rate rise and a near-doubling of
impairment simultaneously without turning negative — but the swing is
large enough (roughly R140m between best and worst corners) to warrant
partial hedging of the warehouse rate and disciplined loan-to-value
control. This is the quantified version of the risk flagged in Section
22.

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 ReclaimHub Retail Group (Pty) Ltd.