01Investment Snapshot · Confidential

R20 Million Strategic Equity Opportunity in a Chrome Beneficiation SPV

Lancaster Group is invited to invest R20 million for a 20% equity stake in the chrome beneficiation SPV. The equity investment will support asset acquisition, land acquisition, transaction completion, technical optimisation, compliance close-out and contingency. Starting working capital will be financed separately through a R14 million facility from Crede Capital at 12% interest. A further R6 million asset finance facility will be raised separately, with the financing institution to be finalised during close-out.

Lancaster Equity Investment

R20m

Lancaster Equity Stake

20%

Implied Post-Money Valuation

R100m

Working Capital Facility

R14m

Crede Capital

Working Capital Interest

12%

Indicative

Asset Finance Facility

R6m

Institution TBC

Year 1 Feed / Concentrate

10,000 / 5,000t

Monthly

Year 2–5 Feed / Concentrate

13,000 / 6,500t

Monthly

All financials are indicative and subject to final financing terms, due diligence, binding commercial agreements, technical validation, environmental compliance, financing approval and final legal documentation. Forecasts are not guaranteed.

02Investment Thesis

Five reasons this opportunity is investor-grade.

Asset-backed opportunity

The SPV will be anchored by an identified chrome washing plant, land, infrastructure and operating assets.

Beneficiation margin

Value created by upgrading ROM / chrome sweepings into saleable chrome concentrate.

Visible commercial pathway

Feedstock supply confirmations and a non-binding offtake intention support the case, subject to binding agreements.

Strong cash generation

The new business case indicates approximately R249.09 million in five-year gross operating contribution before tax, reserves and reinvestment.

Platform growth potential

First operating node in a broader chrome beneficiation and trading platform.

Value Pathway

Asset
Beneficiation
Offtake
Cash Generation
Platform Growth
03SPV Structure

A 40 / 40 / 20 ownership structure with codified investor protections.

Proposed Equity Split

Elderberry ZA Mining40%
Magnalux Vita40%
Lancaster Group20%
ShareholderEquityRole
Elderberry ZA Mining40%Mining commercialisation, capital raising, governance, chrome value-chain strategy
Magnalux Vita40%Asset origination, plant acquisition, operations, feedstock and offtake mobilisation
Lancaster Group20%Strategic equity investor, governance partner, capital participant

Lancaster Investor Protections

Board participation
Reserved matters
Monthly reporting
Dedicated SPV bank account
Dividend policy
Anti-dilution rights
Exit rights
Related-party controls
04Project Overview

Mooinooi / Majakaneng chrome wash plant in the North West chrome belt.

Project ItemPosition
Plant typeChrome wash plant / gravity separation
Year 1 monthly feed10,000 tons ROM / sweepings
Year 2–5 monthly feed13,000 tons ROM / sweepings
Processing yield50%
Year 1 concentrate output5,000 t/month · 60,000 t/year
Year 2–5 concentrate output6,500 t/month · 78,000 t/year
Feed grade indication24% – 28%
Concentrate grade indication40% – 42%
Lab sample result41.42% Cr₂O₃

Production Funnel (Year 2–5 Steady State)

Feedstock13,000 t/mo
Beneficiation50% yield
Concentrate6,500 t/mo
Annual78,000 t/yr

Process Flow

Feedstock Supply
Crushing / Screening
Wet Spiral Circuit
Dewatering
Chrome Concentrate
Offtake
05Product Quality

Encouraging laboratory indicators, pending independent verification.

Feed Grade

24–28%

Cr₂O₃ indication

Concentrate Grade

40–42%

Target output

Lab Sample

41.42%

Cr₂O₃

SiO₂

15%

Cr / Fe Ratio

2.8

Quality AreaCurrent IndicatorClose-Out Required
Feed grade24% – 28%Bulk sampling confirmation
Concentrate grade40% – 42%Representative production trial
Lab sample41.42% Cr₂O₃Independent sampling verification
Assay processInitial lab result availableSGS / Bureau Veritas or equivalent verification

The current lab result is a positive indicator, but independent bulk sampling and representative assay verification will be completed as part of the investment close-out process.

06Commercial Model

Interactive base-case calculator.

Adjust the operating assumptions to see the model recalculate. Defaults reflect the base-case business plan.

Inputs

Concentrate tons / month5,000 t
Selling price / tonR2 675
Production cost / tonR1 970
Yield assumed at 50%. Year 1: 10,000t feed → 5,000t concentrate. Year 2–5: 13,000t feed → 6,500t concentrate.

Per-Ton Economics

Monthly Revenue

R13,38m

Annual Revenue

R160,5m

Monthly Gross Profit

R3,53m

Annual Gross Profit

R42,3m

Base Case Reference

Commercial MetricYear 1 Base Case
Year 1 selling priceR2,675 / ton (escalates 7% p.a.)
Year 1 production costR1,970 / ton (escalates 10% p.a.)
Year 1 gross profit per tonR705
Year 1 monthly concentrate output5,000 tons
Year 2–5 monthly concentrate output6,500 tons
Year 1 annual revenueR160.50 million
Year 2–5 annual revenue rangeR223.26m – R273.50m
07Offtake & Feedstock

Visible commercial pathway, with binding agreements still to be secured.

Offtake — Zopco

Zopco has issued a non-binding offtake intention confirming completion of KYC on Magnalux Vita and capacity to purchase a minimum of 5,000 tons / month of chrome concentrate, with payment via EFT within 48 hours after final assays and specification testing. Year 2–5 output of 6,500 t/month requires expansion to a second offtaker or larger Zopco commitment.

OpenNext: convert to binding agreement
Offtake ItemRequired Close-OutStatus
Year 1 minimum volume5,000 t/mo (Zopco non-binding)Open
Year 2–5 expansionExpand to 6,500 t/mo or add second offtakerOpen
Product specificationCr₂O₃, moisture, sizing, impuritiesOpen
PricingFixed, formula or index-linkedOpen
Payment termsEFT / LC / bank transfer timingOpen
Assay processSGS / Bureau Veritas or equivalentOpen
Delivery termsEx-works, FOB or delivered basisOpen
Contract tenorInitial term and renewal mechanismOpen

Feedstock Supply Pathway

SupplierIndicated SupplyGrade IndicationRequired Close-Out
Manezulu Mining15,000t sweepings + 5,000t ROM / moSweepings 18–20%; ROM 26–30%Binding supply agreement
New Mar Trading10,000t sweepings + 1,000t ROM / moSweepings 24–28%; ROM 30–34%Binding supply agreement
Year 2–5 Required vs Indicated Supply238% indicated coverage
Year 1: 10,000 t/mo · Year 2–5: 13,000 t/moIndicated potential: 31,000 t/mo

The Zopco offtake letter is non-binding and currently supports only 5,000 t/month — Year 2–5 output of 6,500 t/month requires expansion or a second offtaker. Feedstock confirmations from Manezulu Mining and New Mar Trading must be formalised through binding supply agreements covering 13,000 t/month from Year 2.

08Use of Funds

Use of Lancaster's R20 million equity investment.

Lancaster's R20 million investment will be applied to asset acquisition, land acquisition, transaction completion, technical optimisation, compliance close-out and contingency. The SPV's starting working capital will be financed separately through a R14 million working capital facility from Crede Capital. Allocation is presented as strategic funding buckets — exact Rand allocations will be confirmed as part of close-out.

Strategic Funding Buckets

Asset Acquisition Contribution
Land Acquisition Contribution
Technical Optimisation
Environmental and Compliance Close-Out
Legal, Transaction and Governance Close
Contingency
Use of FundsPurpose
Asset Acquisition ContributionContribution toward the chrome recovery plant and transaction completion
Land Acquisition ContributionContribution toward the land where the chrome recovery plant will be operating
Technical OptimisationTelemetry, weightometers, flow meters, density meters, metal accounting and plant optimisation
Environmental and Compliance Close-OutTailings, water, stormwater, environmental and site compliance review
Legal, Transaction and Governance CloseSPV formation, shareholders agreement, due diligence and closing documentation
ContingencyCommissioning and operational contingency

Working capital reserve, feedstock ramp-up reserve and offtake expansion are not a direct use of Lancaster's R20 million. Working capital is funded separately by Crede Capital; commercial close-out support is captured under legal, transaction and governance close.

09Separate Funding Structure

Lancaster equity, working capital and asset finance — three distinct facilities.

To preserve Lancaster's equity capital for asset formation, transaction completion and technical de-risking, the SPV will use separate debt facilities for working capital and asset finance. Lancaster's R20 million equity is not being used as the starting working capital facility.

Funding ComponentAmountProvider / StatusIndicative TermsPurpose
Lancaster Equity InvestmentR20.00mLancaster Group20% SPV equity stakeAsset acquisition, land acquisition, technical optimisation, compliance close-out, legal close and contingency
Working Capital FacilityR14.00mCrede Capital12% interest (interest-only assumption)Starting working capital for feedstock, production cycle, logistics, labour, utilities and operating cash cycle
Asset Finance FacilityR6.00mFinancing institution to be finalisedIndicative modelling: 15.25% over 60 months — subject to final lender termsAsset finance support for plant / equipment-related funding requirement

The asset finance terms are shown on an indicative basis for modelling purposes only. Final interest rate, tenor, security package and repayment profile will be confirmed once the financing institution is appointed and the facility is approved as part of transaction close-out.

10Business Case Before Financing

Five-year business case before financing costs.

Indicative base-case business performance shown before working capital interest, asset finance debt service, tax, corporate overheads, sustaining capex, growth capex, rehabilitation provisions, reserves and shareholder distributions.

Revenue (bars) vs Gross Operating Contribution (line) — Rm

Total 5-Year Revenue

R1.152bn

Total 5-Yr Production Cost

R902.65m

5-Yr Gross Operating Contribution

R249.09m

Lancaster 20% Share

R49.82m

Before tax, reserves, reinvestment

MetricYear 1Year 2Year 3Year 4Year 5Total
Feed processed120,000t156,000t156,000t156,000t156,000t744,000t
Concentrate sold60,000t78,000t78,000t78,000t78,000t372,000t
Sales price / tonR2,675R2,862R3,063R3,277R3,506
Production cost / tonR1,970R2,167R2,384R2,622R2,884
RevenueR160.50mR223.26mR238.88mR255.61mR273.50mR1,151.75m
Production costR118.20mR169.03mR185.93mR204.52mR224.97mR902.65m
Gross operating contributionR42.30mR54.23mR52.95mR51.08mR48.52mR249.09m

Gross operating contribution is shown before working capital interest, asset finance debt service, tax, corporate overheads, sustaining capex, growth capex, rehabilitation provisions, reserves and shareholder distributions. Selling price is escalated at 7% p.a. and production cost at 10% p.a. — a deliberately conservative margin view. Financials are indicative and subject to due diligence, financing approval and binding commercial agreements.

11Financing Impact

Operating performance separated from financing structure.

The revised model separates operating performance from financing structure. The SPV will use a R14 million working capital facility from Crede Capital at 12% interest. A R6 million asset finance facility is assumed at 15.25% over 60 months for modelling purposes, with final terms to be confirmed during close-out.

Working Capital Interest

R1.68m

Annual · 12% on R14m

Asset Finance Debt Service

≈ R1.72m

Annual · 15.25% over 60 months

Total Annual Financing Cash Impact

≈ R3.40m

Financing Assumptions

Financing ItemAmountAssumptionAnnual Cash Impact
Working Capital FacilityR14.00mInterest-only at 12% per annumR1.68m annual interest
Asset Finance FacilityR6.00mIndicative 15.25% over 60 months≈ R1.72m annual debt service
Total Annual Financing Cash ImpactR20.00m combined facilitiesIndicative≈ R3.40m per annum

Asset Finance Detail

MetricAmount
Asset Finance PrincipalR6.00m
Indicative Interest Rate15.25%
Indicative Tenor60 months
Indicative Monthly Instalment≈ R143,528
Indicative Annual Debt Service≈ R1.72m
Final Financing InstitutionTo be finalised during transaction close-out

Five-Year Business Case After Financing Impact

MetricYear 1Year 2Year 3Year 4Year 5Total
Gross Operating ContributionR42.30mR54.23mR52.95mR51.08mR48.52mR249.09m
Working Capital InterestR1.68mR1.68mR1.68mR1.68mR1.68mR8.40m
Asset Finance Debt ServiceR1.72mR1.72mR1.72mR1.72mR1.72mR8.61m
Total Financing Cash ImpactR3.40mR3.40mR3.40mR3.40mR3.40mR17.01m
Cash Available After Financing ImpactR38.90mR50.83mR49.55mR47.68mR45.12mR232.08m

Gross Operating Contribution vs Cash Available After Financing Impact — Rm

This is an indicative financing-adjusted view. It assumes the R14 million working capital facility is interest-only and rolled as operating working capital, and that the R6 million asset finance facility is amortised over 60 months at 15.25% per annum. Final debt service will change once actual asset finance terms are confirmed.

Financing Structure Risk and Mitigation

RiskPotential ImpactMitigation
Working capital facility at 12% increases cash costReduces distributable cash by ≈ R1.68m p.a.Align facility drawdown with operating cycle and optimise cash conversion cycle
Working capital facility assumed interest-onlyPrincipal repayment could affect future cashflow if called or not renewedNegotiate rollover, repayment flexibility and facility renewal conditions
Asset finance institution not yet finalisedFinal rate and repayment profile may differ from modelSecure competitive lender terms as part of close-out
Asset finance repayment adds fixed annual debt serviceReduces cash available for distribution by ≈ R1.72m p.a.Match asset finance tenor to productive asset life and protect minimum cash reserves
Financing costs reduce Lancaster distributionsPayback moves later than pre-financing casePresent investor returns on post-financing basis and maintain conservative reserves
Interest rate riskHigher final asset finance cost may reduce net cashSecure fixed-rate or capped-rate terms where possible
12Lancaster Return Case (Post-Financing)

Returns after working capital interest and asset finance debt service.

After indicative working capital interest and asset finance debt service, the model shows ≈ R232.08m in 5-year cash available. Lancaster's 20% share is ≈ R46.42m before tax, reserves, reinvestment and shareholder-approved retained earnings. Toggle a distribution scenario to recalculate Lancaster's payback profile.

Lancaster 5-Yr Distribution

R32.49m

Gross Multiple on R20m

1.62x

Scenario Profile

Year 4

Indicative payback

Cumulative Payback Profile — 70% Distribution (Rm)

Balanced cash yield and reinvestment case

Distribution PolicyLancaster 5-Yr DistributionGross Multiple on R20mInterpretation
100% distributedR46.42m2.32xMaximum distribution case after financing impact, before tax and reserves
70% distributedR32.49m1.62xBalanced cash yield and reinvestment case
50% distributedR23.21m1.16xConservative reinvestment-heavy case
30% distributedR13.92m0.70xHeavy retention case; investor return depends on retained SPV value and exit

Cumulative Cash Position at 70% Distribution

YearLancaster 20% Share After Financing70% DistributionCumulative Position
Initial Investment-R20.00m
Year 1R7.78mR5.45m-R14.55m
Year 2R10.17mR7.12m-R7.44m
Year 3R9.91mR6.94m-R0.50m
Year 4R9.54mR6.68mR6.17m
Year 5R9.02mR6.32mR12.49m
At a 70% distribution policy and after indicative financing impact, Lancaster's capital is recovered around Year 4, while the SPV retains 30% of available cash for working capital, maintenance, technical optimisation, compliance and growth.

Modelled outputs are illustrative and indicative only and do not constitute a forecast. Distributions are subject to tax, reserves, reinvestment requirements, final financing terms and SPV board approval.

13Value Bridge

Why a R100m post-money implied valuation is justified.

Physical Asset Base
Technical Due Diligence
Feedstock Pathway
Offtake Pathway
Working Capital Strength
Technical Optimisation
Compliance Close-Out
Platform Growth Potential
R100m Implied Post-Money SPV Valuation
Value ComponentContribution to Investment Case
Physical asset baseAsset register of R19.763m — plant machinery, heavy vehicles, infrastructure, land and improvements
Technical reviewSite visit completed, plant process reviewed and optimisation items identified
Production ramp-upFeed grows from 10,000 t/mo (Year 1) to 13,000 t/mo (Year 2–5)
Commercial pathwayFeedstock access (Manezulu, New Mar) and Zopco offtake discussions
Beneficiation marginValue uplift from ROM / sweepings to 40–42% chrome concentrate
Strategic locationMooinooi / Majakaneng — North West chrome belt
Platform potentialFirst operating node in a broader chrome beneficiation and trading platform
Capital strengthR20m investment funds completion, working capital, ramp-up and risk close-out
Cash yield potentialLancaster 20% share of ≈ R249.09m 5-yr gross contribution = ≈ R49.82m
14Investor Data Room

Documents available for investor review.

Access is controlled. Lancaster will be granted credentialed access to the secure data room on signing of an NDA.

Chrome Concentrate Analysis
Moors Empire Asset Register
Chrome Washing Plant Site Visit Report
Project Cashflow Model
Zopco Non-Binding Offtake Letter
Manezulu Mining Supply Confirmation
New Mar Trading Supply Confirmation
Draft SPV Shareholding Structure
Proposed Conditions Precedent Checklist
Proposed Investor Reporting Template
Draft Transaction Timeline
15Risk & Mitigation

Identified risks with named owners and mitigation actions.

Risk Heatmap (click a tile)

Low
Medium
High
High
Medium
Low
Likelihood →

Commercial Risk

Non-binding offtake

Impact

High

Likelihood

Medium

Mitigation

Convert to binding offtake agreement

Owner

Magnalux Vita + Elderberry ZA

Open
RiskImpactMitigationOwnerStatus
Non-binding offtakeHighConvert to binding offtake agreementMagnalux Vita + Elderberry ZAOpen
Feedstock variabilityMediumBinding supply agreements with multiple suppliersMagnalux VitaOpen
Assay representativityMediumIndependent bulk sampling and shipment assaysElderberry ZAOpen
Plant instrumentation gapMediumInstall telemetry and metal accounting systemMagnalux VitaOpen
Tailings / water containmentMediumTailings lining review and water management planMagnalux VitaOpen
Environmental complianceMediumEnvironmental, stormwater, water and dust reviewElderberry ZAOpen
Electricity cost / reliabilityMediumReview grid billing and backup power strategyMagnalux VitaOpen
Working capital pressureMediumMaintain SPV working capital reserveSPV BoardOpen
Commodity price volatilityMediumPricing discipline and market monitoringSPV BoardOngoing
Delayed ramp-upHigh90-day commissioning planMagnalux VitaOpen
16Close-Out Progress

What Elderberry ZA and Magnalux Vita will close out before transaction completion.

Most items are in progress or to be completed before close. Click a status pill to update.

Overall close-out readiness26%
SPV registration
Shareholders agreement
Lancaster investor rights
Asset sale agreement
Land acquisition / control mechanism
Asset title verification
Independent asset valuation
Binding offtake agreement
Expanded Year 2 offtake
Binding feedstock agreements
Crede Capital R14m working capital facility
R6m asset finance facility
Asset finance institution appointed
Independent bulk sampling
Technical ramp-up plan
Technical optimisation budget
Environmental compliance review
Insurance package
Bank account and cash controls
Investor reporting framework
Final investment committee approval
17Conditions Precedent

Investment committee close-out checklist.

#Condition PrecedentRequired OutcomeStatus
01SPV incorporatedProject company legally establishedOpen
02Shareholders agreement signed40 / 40 / 20 ownership and governance agreedOpen
03Lancaster investor rights agreedBoard participation and reserved matters documentedOpen
04Asset sale agreement signedAcquisition terms legally securedOpen
05Land acquisition / control mechanism agreedLand for plant operation contributed or controlledOpen
06Asset title verifiedOwnership and encumbrances confirmedOpen
07Independent asset valuation completedAsset value and condition confirmedOpen
08Binding offtake agreement signedMinimum volume, pricing and specifications agreedOpen
09Expanded Year 2 offtake securedTotal 6,500 t/month concentrate sales route confirmedOpen
10Binding feedstock agreements signedFeedstock volume, grade and pricing securedOpen
11R14m Crede Capital working capital facility finalisedStarting working capital secured at 12% interestOpen
12R6m asset finance facility finalisedFinancing institution, rate, tenor and security agreedOpen
13Asset finance institution appointedFinal lender selected and term sheet signedOpen
14Independent bulk sampling completedGrade, recovery and product quality verifiedOpen
15Technical ramp-up plan approvedPlant capacity, availability and water balance validatedOpen
16Technical optimisation budget approvedTelemetry, water, tailings and circuit improvements costedOpen
17Environmental compliance review completedSite operating compliance confirmedOpen
18Insurance package placedPlant, liability, stock, BI and key-person cover activeOpen
19Bank account and cash controls establishedSPV account and signatories in placeOpen
20Investor reporting framework approvedMonthly and quarterly reporting agreedOpen
18Transaction Timeline

From investment memorandum to first distribution.

01

IM Review

Lancaster review of investment memorandum

Deliverable

Internal IC briefing

Active

02

Management Q&A

Management presentation and Q&A

Deliverable

Workshop & follow-ups

Scheduled

03

Term Sheet

Non-binding term sheet

Deliverable

Heads of terms signed

Upcoming

04

Due Diligence

Commercial, technical, legal, environmental DD

Deliverable

DD report & risk register

Upcoming

05

Binding Agreements

SHA, asset sale, offtake, feedstock

Deliverable

Executed contract pack

Upcoming

06

Capital Subscription

R20m capital subscription for 20% SPV equity

Deliverable

Funds in SPV account

Upcoming

07

Operational Readiness

Plant, instrumentation, compliance close-out

Deliverable

Commissioning sign-off

Upcoming

08

Year 1 Production

Commissioning to 5,000 t/mo concentrate

Deliverable

Year 1 steady-state

Upcoming

09

Year 2 Ramp-Up & Reporting

13,000 t/mo feed, 6,500 t/mo offtake, reporting & distributions

Deliverable

Quarterly investor pack

Future

19 · Investor CTA

Participate in a structured chrome beneficiation SPV.

Elderberry ZA Mining and Magnalux Vita invite Lancaster Group to proceed to a formal investment discussion and non-binding term sheet for the proposed R20 million investment in exchange for a 20% equity stake in the chrome beneficiation SPV. The revised structure separates Lancaster's equity investment from the SPV's working capital and asset financing requirements, allowing the equity capital to support asset formation, land acquisition, technical optimisation, compliance close-out and transaction completion.

Confidential. Prepared by Elderberry ZA Mining and Magnalux Vita for Lancaster Group's investment committee. This document does not constitute an offer of securities. The financial model is indicative and prepared for investor discussion purposes. The model assumes a R14 million working capital facility at 12% interest, structured as interest-only for modelling purposes, and a R6 million asset finance facility modelled at 15.25% over 60 months. Final asset finance terms, repayment profile, security package and financing institution remain subject to close-out. Forecasts are not guaranteed and remain subject to due diligence, binding commercial agreements, technical validation, environmental compliance, financing approval and final legal documentation.