VeloraPay Technologies Business Plan — Appendix A: Detailed financial statements

Appendix A · 21 of 23

Detailed financial statements

The tables below restate the three primary statements in full for reference. All figures are in South African Rand millions.

A.1 Income statement

R’m

FY2027

FY2028

FY2029

FY2030

FY2031

Revenue

45

120

320

710

1,400

Operating costs

(63)

(108)

(242)

(500)

(890)

EBITDA

(18)

12

78

210

510

Depreciation & amortisation

(28)

(52)

(84)

(115)

(135)

EBIT

(46)

(40)

(6)

95

375

Senior debt interest

(16)

(16)

(16)

(11)

(5)

Warehouse interest

(1)

(4)

(16)

(45)

(102)

Profit before tax

(63)

(60)

(39)

39

267

Taxation

0

0

0

0

(39)

Net income

(63)

(60)

(39)

39

228

A.2 Balance sheet

R’m

FY2027

FY2028

FY2029

FY2030

FY2031

Cash & equivalents

292

192

96

113

359

Lending book (net)

15

57

223

554

1,208

Receivables

4

10

26

57

112

Inventory

27

36

50

63

77

PPE & intangibles

73

105

131

156

196

Deferred tax asset

0

8

8

8

0

Total assets

409

409

533

951

1,951

Payables

5

12

32

71

140

Settlement payable

5

21

62

156

337

Senior debt

120

120

80

40

0

Warehouse drawn

13

49

192

477

1,039

Total liabilities

142

202

365

744

1,516

Share capital

330

330

330

330

330

Retained earnings

(63)

(123)

(162)

(123)

106

Total equity

267

207

168

207

436

A.3 Cash-flow statement

R’m

FY2027

FY2028

FY2029

FY2030

FY2031

Opening cash

0

292

200

105

121

Operating cash flow

(56)

(0)

77

243

544

Investing cash flow

(115)

(128)

(275)

(471)

(828)

Financing cash flow

463

37

102

245

522

Net change in cash

292

(99)

(104)

8

238

Closing cash

292

192

96

113

359