Umthombo Springs Business Plan — Key Performance Indicators

The following indicators are reported monthly to investors from Series A close. They are chosen because together they show whether the Series B thesis is…

Key Performance Indicators

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The following indicators are reported monthly to investors from Series A close. They are chosen because together they show whether the Series B thesis is being proved.

KPI

Definition

Target

Why it matters

Volume by channel

Litres sold, domestic PET / export PET / export glass

Per plan

The mix shift is the entire investment case

Gross margin per litre by channel

Channel gross profit ÷ channel litres

R1.67 / R3.50 / R11.27

Confirms the unit economics hold in practice

Export share of revenue

Export revenue ÷ total revenue

0% → 65% by Year 5

The single clearest measure of thesis progress

Capacity utilisation

Litres produced ÷ installed capacity

81% by Year 2

Fixed-cost absorption; also signals when Series B capacity is needed

Water-use ratio

Litres abstracted ÷ litres bottled

< 1.35

Stewardship credential and a premium-buyer requirement

Cash runway

Months of operating cash at current burn

> 6 months at all times

The binding constraint before Series B

Certification milestones

FSSC 22000, halal, destination registrations

Per timetable

Gates Series B and export entry; cannot be accelerated

Export receivable days

Average collection on export sales

< 60 days

Export working capital is the largest Series B line

Spring flow and aquifer level

Continuous monitoring against licensed volume

Well within licence

The asset itself; any deterioration is existential

StrengthReporting cash runway monthly is the most valuable commitment in the governance package

Given the finding in Section 12 that Series A appears thin for the period it must fund, a monthly cash runway figure reported to investors is the control that converts that risk from a surprise into a managed variable. If runway falls below six months before the Series B milestones are met, investors have time to arrange a bridge on considered terms rather than emergency ones. The Company should formalise this as a covenant with a defined trigger rather than leaving it as a reporting courtesy.