Smart Deck · Anchor Pilates
Confidential · Ref TT-1061
Confidential information memorandum · Post-NDA disclosure

Anchor Pilates

Reformer Pilates studio group · Sea Point, Claremont & Durbanville · Cape Town, South Africa

Prepared by Top Tier Advisory · Illustrative sample · Currency ZAR (R) · Ref TT-1061
Confidential · for the named recipient under NDA
Contents

What's in this deal book

Eight sections, from the one-page investment case to the full staged data room. Select any line below, or use the sidebar.

R18.0M
Asking · 3.0× SDE
R22.0M
Revenue (TTM)
1,850
Active members
72%
Recurring
Confidential · deal at a glance

The transaction in one view

This memorandum is confidential and provided solely to the named recipient under a signed non-disclosure agreement, to evaluate a possible acquisition of Anchor Pilates. It is not an offer to sell. Figures are owner-adjusted and unaudited; the recipient must conduct independent due diligence. No reliance without the buyer's own verification.
R18.0M
Asking · 3.0× SDE · ~US$1.0M
R22.0M
Revenue (TTM)
R6.0M
Owner's earnings (SDE)
72%
Recurring memberships
1,850
Active members
4.8%
Monthly churn
02

The investment case

The condensed thesis: a recurring-membership studio group that runs without its founder, sold clean on a fixed timeline because the owner is emigrating. Speed and certainty are the buyer's edge.

Section 2 of 8
Investment thesis

Buy a membership annuity that runs without its owner

Predictable

72% recurring

1,850 members on monthly dues, ~21-month average tenure. The cash flow is subscription, not project.

Owner-independent

Runs without Nadia

A studio director and a 14-instructor bench deliver every class. The founder is brand and marketing, not the room.

Urgency

Fixed timeline

The owner emigrates in ~10 months. A hard date forces a clean, full exit, not a distressed one.

Upside

Five clear levers

A 4th studio, corporate memberships, teacher-training, an app tier, and maturing Durbanville to group average.

7.9×
LTV : CAC
3.0×
Asking / SDE
~10 mo
To a clean close
The business

Three studios, one membership base

Anchor runs three reformer Pilates studios across Cape Town (Sea Point, Claremont and Durbanville) on a membership and class-pack model. Most revenue is monthly dues from 1,850 active members, with class packs, teacher training and retail on top. Delivery runs through a studio director and a bench of 14 instructors.

3
Studios · est. 2019
18
Staff · director in place
57%
Contribution margin
R900
Blended value / member / mo
Sea Point · Claremont · Durbanville
A turnkey, systemized studio group
Membership annuity · owner-independent delivery · clean handover
The engine

The membership annuity, in numbers

Member lifetime value vs cost to acquire

R thousands per member · LTV:CAC ≈ 7.9×

R18.9K
Member LTV (revenue basis)
R2.4K
Blended CAC
21 mo
Avg member lifetime
~3 mo
CAC payback
~104%
Net revenue retention
68%
New members referral / organic

LTV = blended monthly value (R900) × average lifetime (21 months). Lifetime = 1 ÷ 4.8% monthly churn ≈ 21 months.

Market & tailwinds

Boutique fitness is where the spend is going

Structural shift

Big-box to boutique

Members are leaving commodity gyms for small-group, instructor-led formats they will pay a premium for. Reformer Pilates is the fastest-growing corner of that shift, and it prices on outcome and community, not on treadmill count.

Low-impact demand

Ages up, not out

Reformer Pilates suits an older, higher-income, injury-conscious member who stays for years, not a January cohort that lapses by March. That is what makes the tenure long and the dues dependable.

Fragmentation

Owner-operator tail

Cape Town's studio market is a long tail of single-site, owner-taught studios with no succession plan. A three-studio group with a real bench and a brand is the natural consolidator, or the natural first bolt-on for one.

The opportunity

What is being sold, and why now

A complete, running studio group acquired cash-free / debt-free at R18.0M, about 3.0× owner's earnings. The founder is emigrating to Australia in roughly ten months and wants a clean, full exit, not a wind-down.

  • 1,850 active members and the recurring dues behind themplus the class-pack, teacher-training and retail lines
  • Studio director and a 14-instructor benchthe director and the core instructors intend to stay through the sale
  • Brand, member list, three leases, booking system and socialsa recognised Cape Town reformer brand with an organic referral engine
Why the timing is the opportunity

A motivated seller on a hard clock

The emigration date is fixed, so the seller is motivated to close cleanly and quickly, and is offering a short handover with a defined remote-support period plus a brand-transition window. Speed and certainty, not distress.

~10 mo
To relocation
R1.8M
Vendor take-back offered
Returns snapshot

Where a buyer's return comes from

Equity value bridge

R thousands · entry equity to exit equity · 5-yr hold

~3.0×
Base MOIC
~24%
Base IRR
+R11.7M
SDE growth (flat multiple)
+R9.8M
Debt paydown
R10.0M
Equity in (incl. fees & WC)
R29.7M
Exit equity

Base case holds the exit multiple flat at 3.0× SDE, with no re-rating assumed. Growth and deleverage alone return ~3.0× over five years. A re-rate to the 3.25× comp median is upside.

Investment memorandum · 03

Anchor Pilates

A written walk through the investment case, one page for each part of the deck. The schedules and workings behind each page sit in the supporting documents and the data room that follow.

R18.0M
Asking · 3.0× SDE
R6.0M
Owner's earnings (SDE)
1,850
Active members
Confidential information memorandum
A recurring-membership studio group, sold clean on a fixed timeline
Cape Town · reformer Pilates · owner emigrating
Deck · Slide 1
01
Buy a membership annuity that runs without its owner
The one-line thesis behind the deal.
Investment thesis

The deal in one paragraph

Buy a subscription business that people pay to belong to every month, that already runs without its founder, and that is being sold cleanly because the owner has a plane to catch.

Most of Anchor's revenue is monthly membership dues from 1,850 members who stay, on average, close to two years. That is the annuity. Class packs, teacher training and retail sit on top of it. The founder, Nadia Fourie, is the brand and the marketing, not the person teaching the classes, so the earnings do not walk out the door with her.

Why now is the whole point. Nadia's family emigrates to Australia in about ten months, which turns a good business into a motivated, time-boxed sale. The buyer gets a systemized, three-studio group with a real instructor bench, and a seller with every reason to hand it over clean and fast.

Deck · Slide 2
02
Three studios, one membership base
What the business actually is.
The business

Three studios, one membership base

Anchor is three reformer Pilates studios in Cape Town (Sea Point, Claremont and Durbanville), run as a single membership brand.

Members pay monthly dues for class access, roughly R710 a month on average, and many top that up with class packs and retail, lifting the blended value to about R900 a member each month. Across the three studios that is R22.0M of trailing revenue, 72% of it recurring dues.

The group has traded since 2019, employs a studio director, 14 instructors and three front-desk staff, and earns a 57% contribution margin after the studio-level cost of delivery. The director, Thandi Mokoena, already runs the day to day, so the business does not depend on the founder being in the room.

Deck · Slide 3
03
A subscription, not a series of transactions
How the money actually comes in.
Membership model

A subscription, not a series of transactions

The revenue is recurring by design. Members are billed monthly against a card on file, and most stay for close to two years.

That is what separates Anchor from a pay-as-you-go studio. Roughly R15.8M of the R22.0M comes from membership dues that renew automatically, R4.4M from class packs, R1.1M from teacher training and workshops, and R0.7M from retail. The dues are the base; everything else is upsell on top of an already-paying member.

Because the model is subscription, the value of a member is a function of how much they pay and how long they stay, not how often they happen to walk in. That makes the earnings forecastable in a way a transactional studio's never are.

Deck · Slide 4
04
The unit economics stack up
Why each member is worth acquiring.
Unit economics

The unit economics stack up

A member is worth about R18.9K in revenue over their lifetime and costs about R2.4K to win. That is a 7.9× return on acquisition spend.

The maths is simple and holds together. Members churn at about 4.8% a month, which means the average member stays roughly 21 months. At a blended R900 a month, that is R18.9K of revenue per member. Acquisition costs about R2.4K, mostly because 68% of new members arrive by referral or organically, so the paid cost of a member is low.

The acquisition cost pays back in about three months, and net revenue retention runs a little above 100% once price rises and class-pack upsell are set against the members who leave. In plain terms, the base grows its own revenue before a single new member is added.

Deck · Slide 5
05
Two studios mature, one still climbing
Where the growth is already sitting.
The three studios

Two studios mature, one still climbing

Sea Point and Claremont are mature and full; Durbanville, opened in 2022, is still filling, and that gap is built-in upside.

Sea Point turns over about R8.2M and Claremont about R7.9M, each running near capacity on peak hours. Durbanville, the youngest studio, does about R5.9M and is still climbing its membership curve toward the group average. Bringing it up to the level of the other two is worth several million in revenue on its own.

This matters to a buyer because the growth is not a bet on a new market. It is the completion of a ramp that is already well under way, in a studio that already exists, with a playbook that has worked twice before.

Deck · Slide 6
06
It runs without the founder
The de-risking of an owner exit.
Team & owner-independence

It runs without the founder

Delivery already sits with a studio director and a 14-instructor bench. The founder's role is brand and marketing, which is the most transferable part of the business.

Thandi Mokoena, the studio director, runs scheduling, staffing and the member experience across all three sites. The 14 instructors have an average tenure of 2.6 years, and three front-desk staff handle the desk and admin. None of that depends on Nadia being present.

What Nadia holds is the brand voice, the content and the marketing engine, and that is exactly what a short handover and a defined remote-support period are designed to transfer. A three-year non-compete keeps her from rebuilding it next door.

Deck · Slide 7
07
Five levers, none of them heroic
The upside a buyer can pull.
Value-creation levers

Five levers, none of them heroic

The plan does not need reinvention. It needs a buyer to run the existing playbook harder.

First, open a fourth studio on the proven three-studio template. Second, sell corporate and wellness memberships, which Anchor has never chased. Third, scale teacher training, a high-margin line that is currently small. Fourth, add an app and on-demand tier to earn from members between visits. Fifth, mature Durbanville to the group average.

Each lever is independent, each has a worked comparison inside the group already, and none of them requires the founder. That is why the value-creation case is a plan a buyer can underwrite, not a hope.

Deck · Slide 8
08
What could go wrong, and the answer
The risks a buyer will test.
Risks & mitigants

What could go wrong, and the answer

The two real risks are churn and a key instructor leaving. Both are visible, and both are manageable.

Churn at 4.8% a month is normal for boutique fitness, but it is the number that most moves the value, so the data room shows it by cohort and by studio rather than as a single blended figure. A member concentration that is spread across 1,850 people, none of them material on their own, is the mitigant.

Instructor attrition matters because members follow teachers. The answer is a bench of 14 with reasonable tenure, retention terms for the core instructors written into the deal, and a director who owns the schedule. The founder risk, that the brand was really just Nadia, is handled by the handover, the remote-support period and the non-compete.

04

Supporting documents & data room

The detail behind the memo: the company and its history, the membership model and its cohorts, the three studios, the team, the value plan and the risks, plus the staged data room that holds every supporting file.

Section 4 of 8
Company & history

Five years, three studios, one brand

Nadia Fourie, a former dancer and reformer instructor, opened the first Anchor studio in Sea Point in 2019 on one idea: small-group reformer classes with named instructors and a membership people would keep. Claremont followed in 2021, Durbanville in 2022, and the group has run on the same membership playbook since.

2019
Founded, Sea Point studio opens
2021
Claremont opens, membership model set
2022
Durbanville opens, studio director hired
2024
Teacher training launched
2026
1,850 members, founder emigrates, sale
Membership model

Where the R22.0M comes from

Revenue mix

Majority recurring dues, TTM

Recurring · 72% · R15.8M

Membership dues

Monthly dues billed to a card on file, ~R710/member/mo. Renews automatically. The base that makes the earnings predictable.

Variable · 20% · R4.4M

Class packs & drop-ins

Ten-packs and single classes, largely bought by members on top of their dues and by trialists who convert.

Growth lines · 8% · R1.8M

Teacher training & retail

Teacher training and workshops (5%) and apparel, grip socks and equipment (3%): small today, high-margin, and scalable.

Cohorts & retention

Members stay close to two years

Membership retention curve

% of a joining cohort still active, by month

4.8%
Avg monthly churn
21 mo
Avg member lifetime
~62%
12-month retention
~104%
Net revenue retention
The base grows its own revenue. Gross monthly churn of 4.8% implies about a 21-month average tenure. Twelve-month cohort retention runs near 62% once seasonal pausers who reactivate are counted, and price rises plus class-pack upsell push net revenue retention above 100%.

Cohort retention is measured on members joining 24+ months ago. Reactivations within six months are counted as retained, consistent with card-billing records.

Member concentration

Spread across three studios, no single point of failure

StudioMembersRevenue% of group
Sea Point (2019)700R8.2M37%
Claremont (2021)660R7.9M36%
Durbanville (2022)490R5.9M27%
Group1,850R22.0M100%

No single member is material; the largest corporate account is under 1% of revenue. Concentration risk sits at the studio level, and no studio is more than 37% of the group.

Members by studio

Durbanville still ramping to group average

Team & organization

Not owner-dependent for delivery

Thandi MokoenaStudio director (stays)
Instructors ×14Avg tenure 2.6 yrs · 3 act as site leads
Front desk ×3Bookings & admin

The founder's role is brand, content and marketing. Delivery runs through the studio director, a 14-instructor bench and a lead at each site, all of whom the sale is structured to retain.

Founder (Nadia Fourie) is exiting. Her operating role is already covered by the director. A short handover, a defined remote-support period and a three-year non-compete transfer the brand and marketing she personally holds.
Value-creation plan

Five levers, none of them heroic

  1. Open a fourth studio on the proven template.Two successful openings already de-risk the third. The playbook, brand and supplier terms transfer.
  2. Sell corporate & wellness memberships.Never chased. Cape Town corporates buy team wellness; Anchor has the brand to win it.
  3. Scale teacher training.A high-margin line at 5% of revenue today, with national demand for certified reformer instructors.
  4. Add an app / on-demand tier.Earn from members between studio visits and reach members who move or travel.
  5. Mature Durbanville to group average.The youngest studio is R2M+ of revenue below the other two, purely on ramp.
Each lever is independent, and none needs the founder. Every one already has a worked comparison inside the group, so the value-creation case is a plan a buyer can underwrite, not a hope.
4th
Studio on the proven template
R2M+
Durbanville ramp headroom
~104%
Net revenue retention
Risks & mitigants

What could go wrong, and the answer

Membership churn rises

4.8%/mo today, shown by cohort. Spread across 1,850 members; price and pack upsell hold net revenue retention above 100%.

Key instructor attrition

Members follow teachers. A 14-instructor bench, retention terms for core instructors in the deal, and a director who owns the schedule.

Founder-brand dependence

Nadia is marketing, not delivery. Handover, defined remote-support period and a 3-year non-compete transfer the brand.

Durbanville under-fills

Still on its ramp, not stalled. Bringing it to group average is the single largest, most controllable lever.

New studio competition

Fragmented, single-site rivals. Anchor's brand, bench and three-site density are the barrier a new studio cannot buy.

Lease renewal / cost

Three leases with staggered terms; all current, none up for renewal inside 18 months. Reviewed in the data room.

Data room · staged access

The evidence room, released by trust stage

The teaser is open to anyone. Financials, the anonymized cohort data and the corporate file unlock the moment a mutual NDA is signed. Member lists and the instructor roster, personal data under POPIA, stay behind the NDA, and the confirmatory items (bank statements, unredacted leases) open only in the exclusive room. The seller controls disclosure; the buyer sees exactly what is available and what comes next.

Mutual NDA

Two pages, standard mutual terms. Signing unlocks the financial statements, the membership and cohort data, and the member and instructor files in the index.

🔒 Financials, member & instructor data locked
Access granted · gated documents unlocked below
Illustrative sample. In a live engagement this records the counterparty and gates the files. Here it simply reveals the gated rows.
Corporate & legal
5 · open
Financial
6 · NDA
Membership & revenue
5 · NDA
Studios & operations
4 · mixed
People & HR
5 · NDA
Legal & compliance
4 · mixed
Leases & assets
4 · open
Transaction
5 · mixed
Available open now 🔒NDAAvailable unlocks on NDA On request final room
Data room · document index

Every document, and where it sits

DocumentFmtAccess
Corporate & legal
Certificate of incorporation & MOIPDFAvailable
Directors' & shareholder resolutionsPDF🔒NDAAvailable
Share register / cap tablePDF🔒NDAAvailable
Business & trading licencesPDFAvailable
Brand, trademark & domain registerPDFAvailable
Financial
Annual financial statements FY23–FY25PDF🔒NDAAvailable
YTD + TTM management accountsXLSX🔒NDAAvailable
SDE / adj. EBITDA bridge + add-backsXLSX🔒NDAAvailable
Company tax returns (ITR14), 3 yrsPDF🔒NDAAvailable
Deferred-revenue & WC scheduleXLSX🔒NDAAvailable
Bank statements, 12 monthsPDFOn request
Membership & revenue
Cohort retention & churn analysis (anonymized)XLSX🔒NDAAvailable
MRR & membership-growth historyXLSX🔒NDAAvailable
Member list & billing records (personal data)XLSXOn request
Pricing, plans & discount policyPDF🔒NDAAvailable
Booking-system data exportCSV🔒NDAAvailable
Studios & operations
Per-studio P&L & utilization (Sea Pt / Clrmt / Durb)XLSX🔒NDAAvailable
Class timetable & capacity by sitePDFAvailable
Reformer & equipment scheduleXLSXAvailable
Supplier & software contractsPDF🔒NDAAvailable
DocumentFmtAccess
People & HR
Instructor & staff roster (names, tenure)PDF🔒NDAAvailable
Org chart (roles, anonymized)PDFAvailable
Employment & non-compete agreementsPDF🔒NDAAvailable
Payroll & instructor comp scheduleXLSX🔒NDAAvailable
Key-instructor retention planPDFOn request
Legal & compliance
Insurance policies (public liability, assets)PDF🔒NDAAvailable
POPIA compliance & member consent recordsPDFAvailable
Litigation, injury & claims historyPDF🔒NDAAvailable
Member terms & waiver templatesPDFAvailable
Leases & assets
Studio leases ×3 (redacted)PDFAvailable
Full unredacted leasesPDFOn request
Equipment & fit-out registerXLSXAvailable
IP, brand assets & content libraryPDFAvailable
Transaction
Confidential information memorandumPDFAvailable
Draft sale agreementPDF🔒NDAAvailable
Working-capital / deferred-revenue peg methodXLSX🔒NDAAvailable
Vendor take-back & handover termsPDF🔒NDAAvailable
Cross-border / SARB settlement notePDFOn request
Illustrative sample. Member lists and the named instructor roster hold personal data (POPIA) and stay behind the NDA. Sign the NDA above to unlock the gated rows.
05

Valuation

A cash-flow valuation built up from owner's discretionary earnings, cross-checked against boutique-fitness transaction multiples on one consistent basis, SDE.

Section 5 of 8
Approach & conclusion

Valued on cash flow, on one basis

We value Anchor on the cash it produces. Reported profit is first normalized to owner's discretionary earnings (SDE), then a discounted-cash-flow model on a conservative base case establishes intrinsic enterprise value. Boutique-fitness transaction multiples, quoted on the same SDE basis, provide the cross-check.

Conclusion. At the base case (24% discount rate, 3% terminal growth) the DCF gives an enterprise value of about R18.3M (range R16.5–19.5M). The R18.0M asking, 3.0× SDE, sits just below intrinsic value and modestly below the 3.25× comp median.
R18.3M
DCF enterprise value (base)
R18.0M
Asking price
3.0×
Asking EV / SDE
24%
Discount rate (base)
3.0%
Terminal growth (base)

Base-case figures. The playable model on the next slide lets a buyer move the discount rate and terminal growth and watch the value move.

Earnings normalization

From reported profit to owner's discretionary earnings

Normalization bridge

R thousands · TTM

Reported pre-tax profit4,050
+ Interest150
+ Depreciation & amortization400
= Reported EBITDA4,600
+ Owner salary & benefits900
+ Owner discretionary (vehicle, travel, personal)350
+ One-time / non-recurring150
= SDE (owner-operator basis)6,000
− Market-rate marketing lead (replaces owner)(900)
= Institutional adjusted EBITDA5,100

SDE frames the owner-operator 3.0× asking multiple and the DCF. Institutional adjusted EBITDA deducts a fully-loaded marketing lead to replace the founder's role, since a hands-off buyer cannot capture the owner's unpaid marketing labour.

DCF · assumptions & free cash flow

Conservative base case, off SDE

R 000sYr1Yr2Yr3Yr4Yr5
SDE (3% organic)6,1806,3656,5566,7536,955
− Cash tax @27%(1,410)(1,460)(1,512)(1,565)(1,620)
− Maintenance capex (reformers)(780)(795)(810)(826)(843)
− Δ working capital(150)(115)(160)(166)(170)
Unlevered FCF3,8403,9554,0744,1964,322

Fair-value case grows SDE (R6.0M) at 3%/yr, matching terminal growth. This is deliberately below the value-creation plan (used for the returns snapshot), so the DCF does not lean on the upside.

Discount rate build-up

Small SA private-company cost of capital

DCF · output & sensitivity · interactive

Enterprise value ≈ R18.3M

20%28%
1.0%4.0%
Move the sliders. The PV build, the enterprise value and the sensitivity grid recompute live. The conclusion on the previous slide states the base case only.
R 000sFCF×PV
Year 13,8400.8063,097
Year 23,9550.6502,572
Year 34,0740.5242,137
Year 44,1960.4231,775
Year 54,3220.3411,474
PV of explicit FCF11,055
Terminal value (g=3.0%)21,1980.3417,231
Enterprise value18,286

Sensitivity · EV (R000s)

Discount rate × terminal growth · active cell highlighted

r ↓ / g →1%2%3%4%
20%21,29821,90722,58823,355
22%19,23319,69720,21120,781
24%17,52917,89018,28618,721
26%16,09916,38516,69617,035
28%14,88315,11215,36015,628
Comparable transactions

What boutique-fitness studio groups trade for

Target (type)YrRegionRevenueEV/SDE
Independent reformer studio (single site)2024ZAR9M2.6×
Two-site Pilates studio (owner-operated)2023ZAR14M2.9×
Regional barre & Pilates group2024UKR38M3.1×
Multi-studio reformer group (3–4 sites)2023AUR52M3.4×
Boutique fitness group (Pilates + yoga)2024AUR120M3.7×
Franchise-ready reformer concept2022USR85M4.0×
Median3.25×

Illustrative boutique-fitness / studio-group transactions, quoted on EV/SDE. Multi-unit and franchise-ready concepts trade at the top; single-site owner-taught studios at the bottom. Revenue converted to ZAR for comparability.

3.25×
Median EV/SDE
2.6–4.0×
Observed range
3.0×
Anchor asking (SDE)
Priced modestly below the comparable median, on the same basis. Anchor's 3.0× SDE ask sits just under the 3.25× median. That is consistent with a single-brand, three-studio group: above the single-site studios at the bottom, below the multi-unit and franchise-ready concepts at the top. On an EBITDA basis the ask is ~3.5× (R18.0M ÷ R5.1M), shown only as a secondary cross-check.
Valuation cross-check

The asking price against every lens

DCF (fair value)
R16.5M – R19.5M
Comparable transactions
2.6× – 4.0× SDE
Asking price
R12MR15MR18MR21MR24M
The asking price is defensible at the low end of intrinsic value. DCF central value ≈ R18.3M and comparable boutique-fitness transactions at 2.6–4.0× SDE (median 3.25×, ≈ R19.5M) both sit at or above the R18.0M / 3.0× asking, giving a buyer a modest margin of safety on one consistent earnings basis.
06

Dashboards & forecasts

The membership business on one screen, three years of history, and the five-year plan behind the upside: members, MRR, cohorts and per-studio ramp.

Section 6 of 8
KPI dashboard

The business on one screen

R22.0M
Revenue (TTM)
~19%
2-yr revenue CAGR
R6.0M
Owner's earnings (SDE)
27.3%
SDE margin
57%
Contribution margin
72%
Recurring revenue
1,850
Active members
R1.32M
MRR (dues)
4.8%
Monthly churn
R2.4K
Blended CAC
18
Staff
3
Studios
Historical performance

Three years of financial history

R thousandsFY22FY23TTM
Revenue15,50018,80022,000
Cost of delivery (studio-level)6,9758,1789,460
Contribution8,52510,62212,540
Contribution margin55.0%56.5%57.0%
Operating & overhead5,6256,5227,790
Owner adjustments1,0009001,250
Owner's earnings (SDE)3,9005,0006,000
SDE margin25.2%26.6%27.3%

2-year revenue CAGR (FY22→TTM) = (22.0 ÷ 15.5)1/2 − 1 ≈ 19%. Durbanville opened mid-2022, so FY22 carries only a partial year for the third studio.

Five-year forecast

Revenue and SDE plan

Revenue & SDE

R thousands · history + value-creation plan

R 000sY1Y2Y3Y4Y5
Revenue24,20026,60029,30032,20035,400
SDE6,6007,3008,1009,0009,900
SDE margin27.3%27.4%27.6%28.0%28.0%
Free cash to equity2,3002,9003,6004,3005,000

Revenue ~10% CAGR on the value-creation plan (a 4th studio, corporate memberships, teacher-training). The DCF uses only the conservative 3% case, not this plan.

Members & MRR

Membership growth drives the annuity

Active members

Count · FY22 to Year 5 (plan)

1,850
Members today
~140
New members / mo
R1.32M
MRR (dues)
R710
Avg dues / member / mo
MRR reconciles to the revenue mix. 1,850 members × ~R710 dues × 12 ≈ R15.8M, the 72% recurring line. Blended monthly value of ~R900 adds class-pack and retail spend by members, and drives the R18.9K member lifetime value.
Per-studio ramp

The maturity curve across three studios

Revenue by studio

R thousands · Durbanville still climbing to group average

R 000sTTMY1Y3Y5
Sea Point8,2008,7009,70010,500
Claremont7,9008,4009,40010,200
Durbanville5,9007,1009,40010,700
Existing three22,00024,20028,50031,400

Existing studios reach ~R31.4M by Year 5; the balance to the R35.4M plan (~R4.0M) comes from a fourth studio and the corporate / teacher-training lines.

07 · 7.1

Diligence · competitors

A fragmented boutique-fitness market where brand, an instructor bench and multi-studio density are the moat a new single-site studio cannot buy.

Section 7 of 8 · Competitors
The competitive set

Who Anchor competes with

Competitor archetypeScaleFocusNote
Single-site owner-taught studioSmall / localReformer, one locationPersonal, but succession-fragile; capped by one owner's teaching hours
Big-box gym chainLarge / nationalEquipment accessCheap and broad; no small-group instruction, no community, high churn
Yoga / barre studio groupMid regionalAdjacent boutique formatsOverlapping member, different discipline; some compete on the wellness wallet
At-home / app PilatesDigitalOn-demand videoConvenient and cheap; no reformer, no coaching, complements rather than replaces
Premium multi-format boutiqueLarge regionalBundled boutique fitnessClosest on brand and price; not reformer-specialist, thinner in Anchor's suburbs
Hotel & corporate wellnessVariesAmenity fitnessServes a captive audience; a channel Anchor can partner with, not a direct rival
Positioning

Recurring-led and high-touch

TransactionalMembership-led Boutique / high-touchCommodity Owner-taught studio Big-box gym Yoga / barre group At-home app Multi-format boutique Anchor

Anchor sits in the upper-right: membership-led and high-touch, more recurring and reformer-specialized than the single-site studios, and far more personal and sticky than the big-box gyms and at-home apps.

The niche. Small-group, instructor-led reformer Pilates on a membership across three Cape Town suburbs, with 72% recurring revenue and a bench deep enough that no single instructor's exit breaks it.
Competitive moat

Why a new studio cannot easily win the base

Brand, built slowly

A known Cape Town name

Five years, three studios and an organic referral engine, and 68% of new members arrive by word of mouth. A new studio starts that trust from zero.

Depth of bench

14 instructors, not one owner

Members follow good teachers, and Anchor has a bench of them. A single-owner studio is one instructor's burnout away from failing.

Switching cost

Membership & habit

Reformer members build a routine around a studio, a timetable and a favourite instructor. Once embedded, they rarely re-shop the category.

07 · 7.2

Diligence · working capital

A negative working-capital profile: members pay ahead, so the business funds itself. The deferred-revenue liability is the story, and how it is treated at close.

Section 7 of 8 · Working capital
Deferred revenue

Members pay ahead, so the business funds itself

Net working capital build

R thousands · deferred revenue drives it negative

Accounts receivable (card settlement)180
Prepaid & other120
Accounts payable & accruals(350)
Deferred revenue (unearned dues & packs)(1,800)
Net working capital(1,850)
% of revenue−8.4%
Deferred revenue is the key line. R1.8M of dues and class packs are paid for but not yet delivered: cash in hand, a service owed. It funds the business day to day, and it is the item that must be handled cleanly at close.
Treatment at close

How the deferred-revenue liability is settled

  • Cash-free, debt-free basisthe seller keeps surplus cash; the buyer takes the business with a normalized working-capital position
  • Deferred revenue delivered, not strippedthe R1.8M of unearned dues and packs is a service the buyer will deliver, so the matching cash transfers with it
  • Set as the working-capital pegNWC is pegged at the normalized −R1.85M; anything above or below trues up dollar-for-dollar at close
  • No cash surprises either waythe peg means neither side wins or loses on the timing of billing cycles
Why negative WC helps a buyer

Self-funding growth

Because members pay before they attend, every new member adds cash before they cost anything to serve. Growth funds itself instead of consuming working capital.

The diligence point

Deliverable, not debt

The deferred balance is an operating liability the buyer assumes with the matching cash, not third-party debt. It is pegged and trued-up, not deducted from the price as a borrowing.

Receipts & suppliers

Clean receipts, light supplier base

Collections

Card-on-file, minimal AR

Dues are billed automatically to a card on file, so receivables are tiny, a few days of settlement in transit. Failed-payment recovery runs above 95% within the month.

Suppliers

No supplier dependency

The main costs are instructor pay, three leases and a booking platform. Reformers and apparel are sourced across substitutable suppliers on standard terms. No single vendor is material.

Cash conversion

Negative cycle, a structural advantage

Members pay in advance and suppliers are paid on terms, so cash comes in before it goes out. The negative working-capital cycle is a feature of the membership model, and it is exactly why SDE converts to free cash flow at a high rate.

07 · 7.3

Diligence · financing

How a buyer funds the R18.0M: a modest senior facility, a vendor take-back, and buyer equity, conservatively levered against a subscription cash flow.

Section 7 of 8 · Financing
Sources & uses

How the purchase is funded

Sources

Senior term loanR8,000K40%
Vendor take-back (seller note)R1,800K9%
Buyer equityR10,000K51%
TotalR19,800K100%

Uses

Purchase price (3.0× SDE)R18,000K91%
Transaction feesR1,100K6%
Working capital & min cashR700K3%
TotalR19,800K100%
3.0×
Entry EV / SDE
1.9×
Total debt / EBITDA
51%
Equity contribution
Capital structure

Conservatively levered against a subscription

Funding mix

Sources of the R19.8M

InstrumentAmountRate×EBITDA
Senior term loanR8,000K11.0%1.6×
Vendor take-back (sub.)R1,800K8.0%0.4×
Total debtR9,800K1.9×
Buyer equityR10,000K
Total capitalR19,800K

Entry leverage 1.9× institutional EBITDA (R5.1M) against a 3.0× SDE purchase multiple. Boutique-fitness cash flow supports modest debt; the vendor take-back keeps the seller aligned through the handover.

Debt-service coverage

Coverage comfortably above covenant throughout

Cash flow vs debt service

R000s bars · DSCR ratio labelled

R 000sY1Y2Y3Y4Y5
CFADS4,2004,8005,4006,1006,800
Debt service2,3092,3092,8642,8642,864
DSCR1.82×2.08×1.89×2.13×2.37×
Net debt/EBITDA1.5×0.9×0.4×0.0×0.0×

Covenants (typical): min DSCR 1.25×, max leverage 2.5×. Lowest DSCR is 1.82× (Yr1), a ~46% cushion above the floor. Senior facility retires by Year 5; the vendor note is interest-only years 1–2, then amortizes.

Financing summary

Conservative, self-liquidating debt

Leverage

1.9× at entry → 0 by Yr4

Well inside a 2.5× cap and cleared to debt-free within four years from the studios' own subscription cash flow.

Coverage

DSCR 1.82–2.37×

Comfortable headroom above a 1.25× covenant across the whole plan, even before the value-creation upside.

Downside

Holds at −15% members

A 15% membership shock still covers scheduled debt service (DSCR > 1.25×), given 72% recurring dues and low variable cost.

08

Process & close

The deal structure and terms, including the cross-border settlement note, and how the process runs from here to a clean, time-boxed close.

Section 8 of 8
Deal structure & terms

How the transaction is put together

TermPosition
StructureShare sale preferred (clean transfer of leases, memberships & brand); asset sale considered
Headline priceR18.0M enterprise value, 3.0× SDE (~US$1.0M)
BasisCash-free, debt-free
Working capitalNormalized peg −R1.85M (deferred revenue), trued-up at close
IncludedBrand, member list, three leases, reformers & equipment, booking system, socials, goodwill
ExcludedSurplus cash, owner's personal assets
Vendor take-backR1.8M seller note, 3-yr, subordinated
Escrow / holdback10% for 12 months against reps & warranties
Handover60–90 days on-site, then a defined remote-support period after relocation
Non-compete3-year, Western Cape reformer Pilates
Why a share structure

Clean transfer of what matters

Memberships, three leases and the brand transfer with the company, avoiding novation of every member and landlord. An asset sale stays open if tax or lease-consent trade-offs favour it.

Cross-border · SARB

Settling proceeds offshore

The seller is emigrating and may wish to settle part of the proceeds in USD. South African exchange control applies: the transfer runs through SARB approval and the seller's foreign-capital allowance, handled via an authorised dealer bank.

This is the seller's concern to clear, not a condition on the buyer. It is flagged so the timeline builds in the approval, and it does not delay the buyer's close.
Process & next steps

How the process runs from here

  • Data-room access & Q&ANDA signed, gated files open; questions submitted to Top Tier Advisory
  • Management call & studio visitwith the owner and studio director, ahead of an indicative offer
  • Indicative offer (IOI)headline price and structure for discussion, within weeks given the timeline
  • Confirmatory diligencemember cohorts, per-studio P&L and leases, under continued confidentiality
  • Sale agreement & closewith the handover, remote-support period, non-compete and SARB steps in train
Advisor

Top Tier Advisory

Represented by Top Tier Advisory. Illustrative sell-side sample built on a fixed, seller-driven timeline.

This deal book is confidential and provided under NDA to the named recipient only. All figures are illustrative, owner-adjusted and unaudited; the buyer must conduct independent due diligence. Demonstration document.