Zama Clothing — Sensitivity & Scenario Analysis

The following sensitivity analysis quantifies the impact of key variable changes on Year 3 net profit, demonstrating the robustness of the financial model under various stress scenarios:

Zama Clothing Manufacturers (Pty) Ltd Business PlanSection 9 › Sensitivity & Scenario Analysis

Section 9 · Business Plan

Sensitivity & Scenario Analysis

The following sensitivity analysis quantifies the impact of key variable changes on Year 3 net profit, demonstrating the robustness of the financial model under various stress scenarios:

9.1 Sensitivity Analysis

The following sensitivity analysis quantifies the impact of key variable changes on Year 3 net profit, demonstrating the robustness of the financial model under various stress scenarios:

Variable Change Impact on Year 3 Net Profit Revised Net Profit
Revenue Volume -15% -R4,820,000 R4,809,000
Revenue Volume +15% +R4,820,000 R14,449,000
Raw Material Costs +10% -R5,510,000 R4,119,000
Raw Material Costs -10% +R5,510,000 R15,139,000
ZAR Depreciation vs USD +15% -R3,200,000 R6,429,000
Labour Costs +10% -R1,140,000 R8,489,000
Combined Downside All negative -R14,670,000 (R5,041,000)
Combined Upside All positive +R15,550,000 R25,179,000

9.2 Scenario Analysis

Metric Pessimistic Base Case Optimistic
Year 5 Revenue (R'M) 145 185 225
Year 5 Net Margin 12% 18.1% 22%
Year 5 Net Profit (R'M) 17.4 33.4 49.5
IRR 18.2% 28.4% 36.1%
NPV (R'M) 22.8 52.6 84.3
Payback Period 4.8 Years 3.8 Years 3.0 Years

Even under the pessimistic scenario, the investment delivers an IRR of 18.2%, exceeding the cost of capital, and a positive NPV of R22.8 million, confirming the fundamental viability of the business under adverse conditions.

This document contains proprietary and confidential information. Distribution without written consent is prohibited.