SA Premier Poultry Business Plan — Appendix A: Consolidated Financial Summary

Consolidated five-year summary: birds a day, shifts, tonnes, revenue, EBITDA, profit after tax and debt service cover.

Appendix A: Consolidated Financial Summary

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R unless stated

Year 1

Year 2

Year 3

Year 4

Year 5

Birds a day

4 800

6 800

8 000

11 000

14 000

Shifts

1

1

1

2

2

Birds a year

1 224 000

1 734 000

2 040 000

2 805 000

3 570 000

Own-account birds

753 338

1 238 932

1 579 058

2 226 985

2 905 130

Contract slaughter birds

461 399

481 636

445 209

556 510

637 457

Own-account share

62.0%

72.0%

78.0%

80.0%

82.0%

Dressed product, tonnes

1 072

1 763

2 247

3 169

4 134

Dressed product revenue

53 023 933

92 292 432

124 450 011

185 685 799

256 285 228

By-product revenue

3 931 168

6 842 516

9 226 663

13 766 654

19 000 861

Contract slaughter fees

4 429 431

4 891 879

4 784 175

6 327 072

7 667 721

Total revenue

61 384 533

104 026 827

138 460 849

205 779 525

282 953 809

Live bird purchases

(36 981 740)

(64 494 727)

(87 135 638)

(130 263 386)

(180 139 970)

Processing costs

(8 953 715)

(13 603 489)

(17 095 780)

(25 012 506)

(33 873 223)

Fixed cash costs

(19 623 884)

(20 703 197)

(21 841 873)

(28 503 398)

(30 071 085)

EBITDA

(4 174 807)

5 225 414

12 387 558

22 000 234

38 869 531

EBITDA margin

-6.8%

5.0%

8.9%

10.7%

13.7%

Depreciation

(5 882 381)

(5 882 381)

(5 882 381)

(7 065 714)

(7 065 714)

Finance costs

(5 762 072)

(5 762 072)

(5 762 072)

(5 034 432)

(4 226 534)

Profit / (loss) before tax

(21 239 260)

(6 419 039)

743 105

9 900 088

27 577 283

Taxation

(534 605)

(2 317 183)

Profit / (loss) after tax

(21 239 260)

(6 419 039)

743 105

9 365 483

25 260 100

Cumulative profit / (deficit)

(21 239 260)

(27 658 299)

(26 915 194)

(17 549 711)

7 710 389

Cash generated from operations

(18 261 220)

(6 298 944)

1 971 229

7 312 980

21 868 362

Capital deployed

(74 530 000)

(14 200 000)

Debt capital repaid

(6 596 913)

(7 324 553)

(8 132 451)

Closing cash

3 000 000

3 000 000

3 000 000

892 579

5 999 999

Working capital employed

8 324 341

14 086 627

18 740 884

27 859 101

38 316 553

Facility drawn

971 220

7 270 164

11 895 848

24 000 000

15 371 510

Total assets

80 681 199

81 088 750

80 294 835

95 267 025

104 722 721

Term facilities outstanding

52 240 000

52 240 000

45 643 087

38 318 534

30 186 083

Total equity

26 760 740

20 341 701

21 084 806

30 450 289

55 710 389

Debt service cover

-0.72x

0.91x

1.00x

1.78x

3.15x

Gearing

66.5%

74.5%

73.2%

67.2%

45.0%