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

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Appendix A · 21 of 23

Detailed Financial Statements

Revenue by stream (R m)

Stream

Year 1

Year 2

Year 3

Year 4

Year 5

Company-owned restaurants

88

175

300

430

583

Franchise operations

0

22

75

160

233

Corporate catering & events

9

25

47

72

106

Retail products

5

15

28

43

85

Online ordering & delivery

3

8

15

20

53

Total revenue

105

245

465

725

1060

Restaurant & operating KPIs

Metric

Year 1

Year 2

Year 3

Year 4

Year 5

Company-owned restaurants

3

5

7

10

12

Franchised restaurants

0

3

8

15

28

Total restaurants

3

8

15

25

40

Revenue per company restaurant (R m)

29.3

35.0

42.9

43.0

48.6

Average spend per cover (ZAR)

380

395

410

425

440

Total headcount

201

321

472

675

855

Cash flow & balance sheet summary (R m)

Metric

Year 1

Year 2

Year 3

Year 4

Year 5

Operating cash flow

8.1

26.6

55.6

100.8

162.4

Capital expenditure

(84.0)

(26.0)

(31.5)

(28.5)

(22.0)

Free cash flow (pre-equity)

(75.9)

0.6

24.1

72.3

140.4

Closing cash

144

145

169

241

381

Net PP&E & intangibles

74.1

86.9

101.5

109.7

110.2

Total equity

224

246

298

394

555

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

Line

Year 1

Year 2

Year 3

Year 4

Year 5

EBITDA (preserved)

16

43

88

152

242

Less depreciation & amortisation

(9.9)

(13.2)

(16.9)

(20.3)

(21.4)

Less tax

(1.6)

(8.0)

(19.2)

(35.6)

(59.5)

Net profit (re-derived)

4.5

21.8

51.9

96.1

161.0

Net profit (sponsor illustrative)

6

22

51

96

160