Prepared for: Commercial Bank Credit Committee / Private Investment Network

Project Financial Summary
Tra Vinh Sportcation Estate

Hospitality & Sports Infrastructure · SME Startup · Tra Vinh Province, Mekong Delta

Total CAPEX

5B VND

Loan (70%)

3.5B VND

Gross Rev. Target

218.4M/mo

Net Cash Flow (avg)

+115.4M/mo

Section 1

Capital Expenditure (CAPEX) Breakdown

All-in development cost capped at 5,000,000,000 VND. Line items below reflect current Mekong Delta contractor and materials pricing (Q1 2026).

🌿

Land Acquisition

1 hectare, Tra Vinh rural / developing zone

1800M

36.0%

🏡

Main Villa

200m² reception, owner quarters, lounge & admin

700M

14.0%

🛖

Guest Cabins (×4)

Modular flat-roof, 40m² each, private terrace & A/C

800M

16.0%

🏓

Pickleball Courts (×2)

Professional surface, LED night lighting, fencing

350M

7.0%

🏊

Swimming Pool

8×4m lap pool, filtration system, poolside decking

500M

10.0%

🔥

Sauna & BBQ Pavilion

Finnish barrel sauna + covered outdoor BBQ social area

250M

5.0%

🌴

Landscaping & Orchard

Tropical gardens, fruit trees, pathways, lighting

200M

4.0%

Utilities & Infrastructure

Electrical grid connection, water system, septic, Wi-Fi

200M

4.0%

📋

Pre-opening & Contingency

FF&E, permits, initial marketing, 5% contingency buffer

200M

4.0%

Total CAPEX

5,000,000,000

VND

Section 2

Financing Structure & Debt Service

Under 2026 SBV regulations, interest rates are stabilising for "productive business" models at ~12%.

Self-Funded Equity

30%

1,500,000,000 VND

Requested Loan

70%

3,500,000,000 VND

Interest Rate
12% (Floating, reviewed quarterly)
Loan Term
10 Years (120 months)
Repayment Method
Decreasing Balance (Principal + Interest)
Month 1 Payment

Principal: 29.2M · Interest: 35M

~64,200,000 VND
Average Monthly Payment

Decreases over 10 years as balance reduces

~47,000,000 VND

Section 3

Revenue Model

Core Revenue

Weekend Estate Buyout

6 weekends × 28,000,000 VND

168.000.000 VND
Weekday Cabin Rental

20% occupancy × 4 cabins

21.000.000 VND
Core Subtotal
189.000.000 VND

Additional Packages & Upsells

Extra Revenue
F&B / Catering Package

6 groups × 3,000,000 VND

18.000.000 VND
BBQ & Sauna Sessions

10 sessions × 500,000 VND

5.000.000 VND
Equipment Rental

20 × 200,000 VND (pickleball sets)

4.000.000 VND
Day Pass Access

8 visitors × 300,000 VND

2.400.000 VND
Upsell Subtotal
29.400.000 VND

Total Monthly Gross Revenue

218,400,000

VND / month (at stabilised occupancy)

Section 4

12-Month Revenue Projection

12-Month Revenue Projection

Realistic ramp-up as marketing and referral network build

Core RevenueUpsellsBreak-even (103M)
71M VND
M1
93M VND
M2
117M VND
M3
138M VND
M4
156M VND
M5
171M VND
M6
183M VND
M7
192M VND
M8
200M VND
M9
207M VND
M10
212M VND
M11
218M VND
M12
060M120M180M240M VND

Month 1 (Launch)

71M VND

~35% capacity

Month 3

117M VND

Word of mouth

Month 6

171M VND

Marketing effect

Month 12

218M VND

Stabilised

Section 5

Operating Expenses & Profitability

Operating Expenses (OPEX) — Explicit Breakdown

Staff (3 FTE)
18.000.000 VND
Marketing & Digital (social, SEO, referral)
12.000.000 VND
Maintenance & Utilities
13.000.000 VND
F&B Cost of Goods
7.000.000 VND
Admin / Insurance / Misc
6.000.000 VND
Total OPEX (25.6% of Revenue)
56.000.000 VND
Gross Revenue
218.400.000 VND
Total OPEX
− 56.000.000 VND
Net Operating Income (NOI)
162.400.000 VND
Avg. Monthly Debt Service
− 47.000.000 VND
Net Cash Flow (avg, post-tax & post-debt)
+ 115.400.000 VND

Month 1 Note

At launch (soft occupancy, Month 1 payment of 64.2M), net cash flow is approximately +98,400,000 VND. Even at 35% occupancy the project is cash-flow positive from day one.

Section 6

2026 Legal & Tax Incentives — "The Pitch Winner"

Three major 2026 Vietnamese policy shifts directly benefit this project:

1

CIT Exemption — Decree 20/2026/ND-CP

As a newly registered SME, the project qualifies for a 3-year Corporate Income Tax exemption, followed by a 50% reduction for the next 4 years. This preserves ~115M VND/month for reinvestment during scale-up.

2

Land Conversion Discount

Under the 2026 Land Law amendments, converting garden/pond land to residential requires only 30% of the price difference payment, significantly lowering future expansion costs.

3

Construction Permit Exemption

Structures under 7 stories in rural/developing zones qualify for the 2026 permit exemption for low-rise cabins, accelerating build time by 4–6 months.

Section 7

Risk Mitigation

Interest Rate Resilience

With 70% debt at 12% and a strong NOI of 162.4M/month, the project remains cash-flow positive even if rates spike to 18% (debt service would rise to ~63M vs. NOI of 162.4M).

Low-Occupancy Floor

Even at 35% occupancy (Month 1), the estate is projected cash-flow positive at +98.4M/month — the upsell and F&B lines provide a meaningful buffer above the breakeven.

Land Asset Appreciation

The 1-hectare Tra Vinh land is an appreciating hedge. Mekong land prices are trending +8–12% annually in 2026 due to HCMC-adjacent infrastructure. Exit value grows independently of operations.

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