Sovereign Collection Hotels Business Plan — Appendix C: Glossary & Methodology

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Glossary & Methodology

Term

Definition

ADR

Average daily rate — room revenue divided by rooms sold

RevPAR

Revenue per available room — ADR multiplied by occupancy

EBITDA

Earnings before interest, tax, depreciation and amortisation

DSCR

Debt-service cover ratio — EBITDA divided by interest plus principal

DSRA

Debt-service reserve account — cash reserved to cover debt service

ICR

Interest cover ratio — EBITDA divided by interest

FF&E

Furniture, fixtures and equipment (and the reserve to renew them)

MICE

Meetings, incentives, conferences and events

MOIC / IRR

Multiple on invested capital / internal rate of return

Cap rate

Capitalisation rate — net operating income divided by asset value

SAM / SOM

Serviceable addressable / obtainable market

Methodology and basis of preparation

This plan was prepared from the sponsor brief with headline revenue and EBITDA preserved exactly. All statements below EBITDA were independently modelled: component depreciation from the capex register; interest on a R290 million senior development facility (12.75%, two-year grace then thirteen-year amortisation); South African corporate tax at 27% with assessed-loss carry-forward; an FF&E reserve at ~3% of revenue; and working capital at 2% of revenue. The income statement, balance sheet and cash flow are integrated so the balance sheet ties to zero in every year, enforced by an automated assertion (maximum difference: 0.0). Returns, scenarios, sensitivities and debt-service metrics were computed independently. Hotel-market statistics are directional estimates from public industry sources (STR/CoStar and tourism data) current to mid-2026 and should be re-verified in due diligence. The Phase-2 capital requirement is an analyst estimate disclosed for completeness and is not consolidated into the three statements. This document is not an offer of securities.

Sovereign Collection Hotels (Pty) Ltd · Business Plan & Investment Prospectus · July 2026 · Private & Confidential