Spice Route Kitchens Business Plan — Returns, Scenarios & Sensitivity

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Section 17 · 18 of 23

Returns, Scenarios & Sensitivity

Equity returns

On the base-case ramp, the business generates R31.8 million of EBITDA by Year 5. At hospitality and branded-food exit multiples of 6×–10× EV/EBITDA, and given the net-cash balance sheet, the equity value at a Year-5 exit implies strong multiples on the R18 million invested. As with any early-stage scale-up, these returns are attractive but contingent on delivering the ramp and on the exit multiple achieved; they are amplified by a small equity base scaling into a substantial EBITDA.

Measure

6× exit

8× exit

10× exit

Year-5 EBITDA (R m)

31.8

31.8

31.8

Enterprise value (R m)

191

254

318

Add: net cash (R m)

(21.6)

(21.6)

(21.6)

Equity value (R m)

212

276

340

MOIC (×)

11.8×

15.3×

18.9×

Equity IRR

85.3%

97.9%

108.4%

Figure 20. Equity value at Year-5 exit across EV/EBITDA multiples.

Key findingRead the returns with discipline

The headline multiples are exceptional because a small R18m equity base scales into a large EBITDA on an all-equity, net-cash structure. That only holds if the multi-city ramp delivers. Investors should underwrite the downside case below and treat the base-case exit multiple as upside rather than entitlement. Realistic exit routes include a trade sale to a hospitality or branded-food group, a private-equity recapitalisation, or continued owner-operated cash generation supported by the net-cash balance sheet.

Exit strategy and value realisation

The Company is being built to be acquirable. The most probable liquidity route is a trade sale to an established hospitality or branded-food group, for whom a proven premium brand, a modern central-production asset, a franchise network and a retail-products line are strategically valuable and synergistic. A private-equity recapitalisation offers a partial-liquidity alternative once the network and cash flows are established, and continued owner-operated cash generation, with dividends funded by the net-cash balance sheet, is a credible default that does not force a sale into a weak market. Value realisation is maximised by proving multi-site consistency, institutionalising the brand and culinary systems so the business is not founder-dependent, growing the recurring catering, retail and franchise income, and demonstrating two to three years of stable multi-city performance before a formal process.

Scenario analysis

Parameter

Downside

Base

Upside

Year-5 revenue (R m)

92

128

143

Year-5 EBITDA (R m)

21.6

31.8

35.0

Rollout / margin

1 city behind; −3 pts

Sponsor plan

Faster franchise; +2 pts

Additional capital

Likely required

None

None

Figure 21. Year-5 revenue and EBITDA across scenarios.

Sensitivity

Equity returns are most sensitive to the exit multiple and the revenue ramp, then to EBITDA margin and rollout pace; capex per site and working capital are second-order. The pattern reinforces the central message: value is created by delivering the rollout and building a branded, multi-channel platform a strategic buyer will pay a full multiple for, operational execution, not financial engineering.

Figure 22. Equity IRR sensitivity to key value drivers.
Figure 23. Revenue headroom above break-even.

Year-5 EBITDA sensitivity grid

The grid shows Year-5 EBITDA (R m) under combinations of revenue achievement (share of the Year-5 target) and EBITDA margin. Even at 80% of the revenue target and a 20% margin the platform generates meaningful EBITDA, while the base case (100% / 24.8%) and upside populate the upper cells. The grid frames the range a lender or investor should hold in mind given the rollout risk.

Revenue vs target →

70%

85%

100%

115%

Margin 18%

16.1

19.6

23.0

26.5

Margin 21%

18.8

22.9

26.9

30.9

Margin 24.8% (base)

22.2

27.0

31.8

36.6

Margin 27%

24.2

29.4

34.6

39.7