Savannah & Sakura Hospitality Group — Valuation & Exit Strategy

The valuation framework, the computed returns and the exit strategy - the exit-multiple range and the ownership outcomes underpinning SSHG.

Savannah & Sakura Hospitality Group Business PlanSection 15 › Valuation & Exit Strategy

Section 15 · Business Plan

Valuation & Exit Strategy

The valuation framework, the computed returns and the exit strategy – the exit-multiple range and the ownership outcomes underpinning SSHG.

The Group is being built to institutional scale with a clear
value-realisation pathway for investors. By Year 5 the platform is
projected to generate EBITDA of R322m, supporting a credible exit on a
strategic or financial sale, recapitalisation or public listing.

15.1 Valuation Framework

On the sponsor’s planning multiple of 12x Year-5 EBITDA, the
enterprise value at exit is approximately R3,864m, equating to an equity
value of around R3,929m after netting the modest closing net-debt
position. The exit-multiple sensitivity below frames the range of
outcomes; multiples in the 8x–14x band are consistent with comparable
premium hospitality and lifestyle-brand transactions.

Exit multiple Enterprise value (R’m) Equity value (R’m) Investor IRR Equity multiple
8.0x R2,576 R2,641 56.5% 5.5x
10.0x R3,220 R3,285 65.2% 6.8x
12.0x R3,864 R3,929 72.7% 8.1x
14.0x R4,508 R4,573 79.4% 9.4x

Table 22. Exit valuation sensitivity across
EBITDA multiples (investor stake basis).

Figure 18
Figure 18. Investor IRR and equity value across exit-multiple scenarios.

15.2 Returns: Computed Model vs. Sponsor Target

Returns — analyst caveat

The integrated model computes high headline returns on the investor
stake (base-case IRR of 72.7% at a 12x exit). These outcomes are
sensitive to full delivery of the revenue ramp and exit multiple, and
should be regarded as aggressive and execution-dependent. For planning
and underwriting, the sponsor anchors to a more conservative target IRR
of 35%-40% with an equity multiple of approximately 10.0x and payback
near 4.5 years. The computed range is presented transparently for
investor scrutiny rather than as a forecast.

15.3 Exit Routes

Exit route Rationale & likely counterparties
Strategic trade sale Global hospitality groups, luxury-lifestyle and leisure operators seeking African platform entry
Financial sale / PE Private-equity and infrastructure funds attracted to scaled, cash-generative hospitality assets
Recapitalisation Partial liquidity via refinancing once the platform is de-risked and cash-generative
Public listing (JSE / dual) Longer-term option at scale, given diversified, branded, institutional-grade earnings

Table 23. Potential exit routes and
counterparties.

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 Savannah & Sakura Hospitality Group (Pty) Ltd.