Market valuationreconciles to the workbook

Every figure below recomputes from the drivers on the left. The base case is the valuation as issued; move a slider and the whole page follows, including the cross-checks, the sensitivity grid and the structure comparison.

Headline

Development cost and the operating case

Discounted cash flow

Free cash flow by year (MAD million)

Where the value comes from

A decomposition of the equity value, not an addition to it. The residual already contains the land, the permits and the time saved.

Cross-checks

Sensitivity — equity value (MAD million), occupancy against rates

Structure — sell the appartements, or keep them?

Upside on the guaranteed yield

The base case holds 6%
Anything achieved below that is upside, not a change of assumption.

How much room for error

Basis. Market value of 100% of the equity of Ouazzane Hospitality. Conditions precedent treated as work in progress and assumed to complete. Two-stage discounting — the project rate while unbuilt, the stabilised WACC thereafter — with a stub to 31 August 2026. Each duplex counts as one lettable key at a whole-unit rate; key-equivalents and beds are shown alongside so per-key benchmarks read on a comparable basis.

Limitations. Indicative financial analysis — not a RICS Red Book valuation, not an appraisal by a registered valuer, and not investment, legal or tax advice. Development cost is KEF's market estimate, not a tendered price. No Moroccan hotel capitalisation-rate series is published, so the exit yield is inferred. No ADR series is published for the Tanger-Tétouan-Al Hoceima region. Legal statements are readings of the documents in the file; take Moroccan legal advice before relying on them.

Prepared by Claude (Anthropic) at the instruction of KEF. This page carries the same model as the accompanying workbook and reproduces it to the dirham.