Radius Residential Care Limited logo

Listing Profile

Listing Change9 December 2020RADHealthcare

RADIUS RESIDENTIAL
CARE LIMITED

10 December 2020

Prepared in connection with the

initial quotation of ordinary shares

in Radius Residential Care Limited

on the NZX Main Board

Prepared pursuant to Listing Rule 7.3.1(b)

1.
Key information

summary

What is this?
This profile document (“Profile”) has been prepared

in accordance with the NZX Listing Rules in conjunction

with the initial quotation of ordinary shares (“Shares”)

in Radius Residential Care Limited (“Radius Care”) on the

NZX Main Board.

Shares give you a stake in the ownership of Radius Care.

You may receive a return if dividends are paid or Radius

Care increases in value and you are able to sell your Shares

at a higher price than you paid for them.

If Radius Care runs into financial difficulties and is wound

up, you will be paid only after all creditors have been paid.

You may lose some or all of your investment.

About Radius Care

Radius Care operates 22 aged care facilities across

New Zealand, comprising of more than 1,700 Care Beds.

It owns three of these facilities and leases 19. In addition,

Radius Care owns and operates two retirement villages

comprising 76 Units.

Radius Care’s aged care offering is focused on the high

acuity and specialist care segment of the market (being

hospital, dementia, psychogeriatric, physical and intellectual

care). In addition, Radius Care also provides some low acuity

rest home level care.

The high acuity and specialist care segment has the

strongest expected demand growth, the highest per

Care Bed EBITDA margins across the industry, as well as

strong barriers to entry.

For more information, see Section 2 (Radius Care and

what it does).

Listing statistics and key dates

Total number of Shares

on issue at Listing

176,495,000

Shares

Financial year end31 March

Expected Listing and Quotation date10 December 2020

under NZX code “RAD”

Expected payment of first dividendFebruary 2021

How you can get your money out

Radius Care intends to quote its Shares on the NZX Main

Board. This means you may be able to sell them on the NZX

Main Board if there are interested buyers. You may get less

than you invested. The price will depend on the demand for

the Shares.

Key drivers of returns

Drivers of financial

performance

Key strategies

and plans

The key revenue drivers for the

aged care business are:

• Occupancy levels;

• The level of care provided

(which determines daily care

fees received by Radius Care);

and

• The level of accommodation

supplements.

The majority of Radius Care’s

aged care business revenue

is funded by the Government.

However, it continues to

increase the proportion of non-

Government funding particularly

through the increasing resident

adoption of privately funded

accommodation supplements.

Radius Care’s strategy

for the aged care business

is to:

• Maximise occupancy through

a strong reputation for

clinical care excellence;

• Enhance returns through

optimal Care Bed mix;

• Ensure cost efficiency and

stability; and

• Grow the Radius Care Online

Shop which acts as an

important lead generator for

the aged care business (but

forms part of Group support

for segmental reporting

purposes).

The key revenue drivers for the

retirement village business are:

• The contractual terms of each

Occupation Right Agreement

(“ORA”). ORAs confer upon

residents a right to occupy a

Unit on the terms set out in

that agreement and determine

(amongst other things) the

Deferred Management Fees

(“DMF”) that will be received

by Radius Care;

• Weekly service fees paid by

residents; and

• Residential property prices

(which drive DMF over time

and determine Unit resale

gains).

The revenues of Radius Care’s

retirement village business are

privately funded by residents.

Radius Care’s strategy for the

retirement village business is to:

• Optimise DMF contracts; and

• Increase resale margins.

The success of Radius Care’s

growth strategy will be driven

by its ability to acquire facilities

and undertake development.

Radius Care’s growth strategy

focuses on:

• Purchasing the land and

buildings of strategically

important facilities it

currently operates;

• Brownfield Development;

• Greenfield Development; and

• Opportunistic value accretive

acquisitions.

1. KEY INFORMATION SUMMARY

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 3

Key risks affecting this investment
Investments in Shares are risky. You should consider if

the degree of uncertainty about Radius Care’s future

performance and returns is suitable for you. The price of

Shares should reflect the potential returns and the particular

risks of Shares. Radius Care considers that the most

significant risk factors that could affect the value of the

Shares are:

• Large scale infectious outbreak: A large scale infectious

outbreak, such as COVID-19 or influenza, may significantly

impact the health and safety of Radius Care’s residents

and staff and may result in a reduction in occupancy levels

at Radius Care’s facilities, a reduction in staff availability

and reputational damage to Radius Care’s business, all of

which may have a material adverse effect on Radius Care’s

financial performance.

• Regulatory risk: Radius Care operates in a highly

regulated industry. Radius Care’s financial performance

could be adversely affected if Radius Care lost any

certification as an aged care provider or registration as

a retirement village operator due to, for example, non-

compliance with regulatory requirements. Radius Care’s

financial performance could also be adversely affected if

there was a change in, or loss of, Government funding.

• Labour availability and costs: Radius Care’s operations

rely on its ability to continue to attract and retain suitably

skilled and experienced employees. Lack of availability of

such staff or any substantial increase in staff costs that

Radius Care is not otherwise able to recover through

Government funding or otherwise pass onto residents

may adversely affect Radius Care’s financial performance

and its ability to deliver on its plans to expand or develop

new facilities.

• Construction and property development risk: Radius

Care’s growth strategy is proposed to involve the

construction and development of new and existing

integrated aged care facilities and retirement villages.

Any significant increase in construction costs or delay in

completion and sell down of a development project could

have a material adverse effect on Radius Care’s ability to

meet its growth targets and its financial performance –

as well as impacting its financial position. Similarly, poor

site selection may reduce the attractiveness of a site to

potential residents which could also adversely impact

Radius Care’s financial performance.

• Property market risk: Radius Care’s growth strategy is

proposed to involve the construction and acquisition of

integrated aged care facilities and retirement villages.

A downturn in the national or regional property market

could impact the demand for, and Radius Care’s ability

to sell or re-sell, Units and, to a lesser extent, Care Suites,

as well as the value that can be achieved on the sale

or resale of a Unit or Care Suite and the timeframe to

complete such sales. Whilst Radius Care currently has a

small retirement village portfolio and no Care Suites, once

Radius Care’s retirement village and Care Suite portfolio

increases in size with the execution of its growth strategy,

a sustained downturn in the national or regional property

market could have a material adverse effect on Radius

Care’s financial performance.

This summary does not cover all of the risks of investing

in Shares. You should also read Section 5 (Risks to Radius

Care’s business and plans).

Where you can find Radius Care’s financial

information

The financial position and performance of Radius Care is

essential to an assessment of this investment. You should

also read Section 4 (Radius Care’s financial information).

Capitalisation Table

Number of Shares on issue at Listing176,495,000

Listing Price$0.80 per Share

Implied market capitalisation$141.2 million

Net interest bearing bank debt

as at 30 November 2020

1

$24.8 million

Implied enterprise value

(excluding lease liabilities under NZ IFRS 16)

$166 million

Lease liabilities under NZ IFRS 16

as at 30 November 2020

$185.1 million

Implied enterprise value

(including lease liabilities under NZ IFRS 16)

$351.1 million

1


Comprises unaudited net interest bearing bank debt as at 30 November

2020 of $30.0 million and cash and cash equivalents of $5.2 million.

1. KEY INFORMATION SUMMARY

4 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

Implied Listing Multiples and Dividend Information
FY2021 Guidance

LT M

2

LowHigh

Implied EV (including lease liabilities under NZ IFRS 16) / Pro forma Underlying EBITDA16.5x15.2x14.7x

Implied EV / Pre-NZ IFRS 16 Pro forma Underlying EBITDA

20.3x

16.3x15.1x

AFFO

3

per Share – cents1.781.671.99

Dividend per Share – cents (at 50% of AFFO for FY2021)0.831.00

Implied dividend yield – cash dividend declared1.04%1.25%

Implied dividend yield – gross dividend declared

4

1.44%1.73%

As outlined in further detail in Section 3 (Key Features of Radius Care Shares), Radius Care’s dividend policy is to target a

payout ratio of 50% to 70% of full financial year AFFO with an interim dividend to be paid in December and a final dividend to

be paid in June of each year, with each dividend targeted to comprise of approximately half of the expected full year dividend.

Given the timing of Radius Care’s listing in mid-December 2020, the Board’s current intention is to pay an interim dividend

in respect of 1HY2021 in February 2021. As such, Radius Care intends to pay three dividends across the 2021 calendar year,

expected to comprise of:

• A February 2021 dividend and a June 2021 dividend in relation to FY2021, equal to 50% of AFFO (outlined in the Implied

Listing Multiples and Dividend Information table above); and separately

• A December 2021 dividend in relation to 1HY2022, in line with its dividend policy (of 50% to 70% of AFFO).

The above metrics should also be read in conjunction with the assumptions and risks in Section 4 (Radius Care’s financial

information) and Section 5 (Risks to Radius Care’s business and plans).

2


LTM reflects the twelve months ended 30 September 2020, calculated as the corresponding FY2020 metric plus the corresponding

1HY2021 metric less the corresponding 1HY2020 metric.

3


For further information on AFFO, including how it is calculated, please refer to page 75 in Section 4 (Radius Care’s financial information).

4


Gross of attaching imputation credits on a fully imputed basis but excluding RWT (Resident Withholding Tax).

1. KEY INFORMATION SUMMARY

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 5

Elloughton Grange, Timaru

1. Key information summary2
Letter from the Chairman8

2. Radius Care and what it does10

3. Key features of Radius Care shares54

4. Radius Care’s financial information56

5. Risks to Radius Care’s business and plans76

6. Tax81

7. Where you can find more information81

8. Contact information83

9. Glossary85

Table of contents

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 7

Letter from
the Chairman

My involvement in the aged care and retirement village

industry was motivated by my own personal experience.

My mother required hospital level care for several years

following a major stroke. The feeling I had after visiting her

and her not wanting me to leave, led me to believe that

the focus should be on ensuring people felt comfortable

knowing their loved ones were in a safe place, receiving high

quality care with a good quality of life.

From a single, 54 bed aged care facility purchased in 2003,

we have grown Radius Care into a nationwide operator with

22 aged care facilities and two retirement villages caring

for over 1,700 residents. Whilst Radius Care has historically

focused on operating but not owning aged care facilities,

it has begun to strategically pivot towards increased facility

ownership where this provides greater control to undertake

strategic growth initiatives. Today Radius Care owns three of

the aged care facilities and both retirement villages that it

operates, whilst leasing 19 aged care facilities.

Radius Care provides a full range of accommodation and

care options from retirement village to rest home care

and right through to high acuity and specialist care (being

hospital, dementia, psychogeriatric, physical and intellectual

care). Whilst we provide a broad offering allowing residents

the confidence that they can “age in place” as their care

needs change, our key focus is on providing high acuity

and specialist care to the community. This focus is a key

differentiator of our offering relative in particular to other

NZX listed aged care and retirement village operators.

We note that the high acuity and specialist care segments of

the aged care market:

• are expected to experience the greatest increase in

Care Bed demand as the population ages and

dependency levels increase;

• generate the highest margins per Care Bed across the

industry; and

• have strong barriers to entry, given the regulatory and

operational requirements.

We note that our business generates strong cashflow

underpinned by Government funding, with increasing

diversification through privately funded revenue streams.

In particular, Radius Care and the wider industry continue

to experience increasing resident adoption of private

accommodation supplements.

The listing of Radius Care on the NZX

Main Board represents a major milestone

for the business. It gives me great pleasure

that once listed, the wider investment

community will have the opportunity to

invest in Radius Care, and therein the ability

to participate in Radius Care’s next phase

of growth – alongside myself and Knox

Investment Partners.

Brien Cree

Executive Chairman

8 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

LETTER FROM THE CHAIRMAN

We see a listing on the NZX Main Board as the first step in
our next stage of growth, providing us with enhanced ability

to quickly access capital to fund growth initiatives, as and

when specific opportunities arise. We have a clear growth

strategy to:

• purchase strategically important facilities already

operated (but not owned) by Radius Care, providing

greater control to undertake value enhancing initiatives;

• leverage our strong Brownfield Development capabilities

to undertake value accretive facility extensions and

reconfigurations;

• leverage our strong Greenfield Development capabilities,

but shifting to a model where Radius Care not only

operates the new facilities but also funds the development

and retains ownership of the land and buildings; and

• continue our successful track record of undertaking

opportunistic acquisitions of attractive aged care facilities

and retirement villages, again shifting to a model where

Radius Care both operates and owns the acquired

facilities and villages.

Over the next three years, Radius Care intends to undertake:

• two Brownfield Developments on facilities owned by

Radius Care, totalling approximately 44 Care Beds/Care

Suites and 20 Units in aggregate;

• three Brownfield Developments on leased facilities,

totalling approximately 60 Care Beds/Care Suites and

20 Units in aggregate; and

• two Greenfield Developments, totalling approximately

200 Care Beds/Care Suites and 200 Units in aggregate.

As part of this next phase of Radius Care’s growth, earlier

this year, I transitioned into a role focused on execution of

these strategic growth initiatives, with Stuart Bilbrough,

our CFO between 2010 and 2017, returning to take up the

CEO position. In addition, Radius Care hired a specialist

Development Manager in May last year and will look to

continue to build out its own internal development and

acquisition capabilities to support this growth strategy.

We believe we are in a strong position to meet the aged care

needs of older New Zealanders, particularly as the growth

in older New Zealanders accelerates with the oldest of the

“baby boomer” generation turning 75 in 2021. Radius Care’s

existing processes and procedures around infectious disease

control meant it was well prepared to rapidly respond to

COVID-19 challenges. As such, to date Radius Care has

experienced only limited operational and financial impact

as a result of COVID-19, and importantly there have been no

resident or staff COVID-19 cases reported

5

.

This Profile contains detailed information about Radius

Care, as well as the key risks associated with its business.

I encourage you to read this document carefully and in its

entirety before seeking to purchase Shares on the NZX

Main Board.

We look forward to our exciting next phase of growth as a

listed company as we continue our commitment to care.

Yours sincerely,

Brien Cree

Executive Chairman and Managing Director

5 As at 30 November 2020.

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 9

LETTER FROM THE CHAIRMAN

2.
Radius Care and

what it does

Overview
Radius Care is committed to providing the very best high

acuity and specialist care across New Zealand. As such,

Radius Care uses its smaller retirement village business to

support its aged care business, while drawing aged care

residents from the wider community (either those aging at

home or from other retirement village operators). This is a

key distinction relative to other NZX listed sector peers, who

typically use care as a mechanism to support Unit sales for

their own retirement village businesses, and as such have a

growth focus more oriented to retirement village than aged

care.

Corporate structure

At listing, Radius Care will be 54.0% owned by the

Wave Rider Trust, a trust associated with Executive

Chairman Brien Cree, 15.2% owned by funds managed

by Knox Investment Partners and 30.8% owned by

other shareholders

6

.

Radius Care was founded in 2003 and

operates in the New Zealand aged care

and retirement village sectors. It is a

nationwide provider offering the full range

of accommodation and care options giving

residents the ability to “age in place”.

While historically Radius Care has operated

but not owned its facilities, it has begun

to strategically pivot towards increased

facility ownership. Today, Radius Care

operates 22 aged care facilities, of which it

owns three and leases 19. It also owns and

operates two retirement villages.

Elloughton Grange

Village Limited

Ownership/operating entity

for Elloughton Grange

retirement village

100%100%100%100%

Lessee entity for Radius

Arran Court facility

Ownership/operating

entity for Windsor Court

retirement village

Property owning entity for

St Helenas, Thornleigh Park

and Lexham Park facilities

Radius Arran

Court Limited

Radius Care

Holdings Limited

Windsor Lifestyle

Estate Limited

Radius Residential Care

Limited

6 The other shareholders in Radius Care comprise (a) shareholders that received Shares as a result of a series of in-specie distributions of Shares undertaken by funds

managed by Knox Investment Partners prior to listing, (b) Radius Care staff members and (c) Harmos Horton Lusk Limited, which was issued 250,000 Shares in

consideration for the provision of $200,000 worth of legal services to Radius Care in connection with the listing.

Radius Care current corporate structure:

2. RADIUS CARE AND WHAT IT DOES

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 11

Radius Care
at a glance

Portfolio summary

EXISTING PORTFOLIO

PROPOSED

BROWNFIELD

DEVELOPMENTS

Staff and residents

76


Radius Care

Owned

-


Leased from

3

rd

Parties*

76


Total

20


Radius Care

Owned

20


Leased from

3

rd

Parties*

40


Total

178


Radius Care

Owned

1,536


Leased from

3

rd

Parties*

1,714


Total

44


Radius Care

Owned

60


Leased from

3

rd

Parties*

104


Total

254


Radius Care

Owned

1,536


Leased from

3

rd

Parties*

1,790


Total

318


Radius Care

Owned

1,614


Leased from

3

rd

Parties*

1,923


Total

5


Radius Care

Owned

19


Leased from

3

rd

Parties*

24


Total

RETIREMENT

VILLAGE UNITS

RETIREMENT

VILLAGE UNITS

AGED CARE

BEDS

AGED CARE

BEDS

TOTAL PLACES

TOTAL EXISTING

+ BROWNFIELD

SITES

1,500+

STAFF

1,700+

RESIDENTS

* All leases are triple net lease and long term in nature – with an average term to next renewal of 9.5 years but

28.0 years after accounting for all renewals as at 30 November 2020. Radius Care has first right of refusal to

purchase on all facilities (except one).

2. RADIUS CARE AND WHAT IT DOES

12 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

AUCKLAND
SitesCare BedsUnitsTotal

Leased

3248-

248

NORTHLAND

SitesCare BedsUnitsTotal

Leased

3155-

155

OTAGO

SitesCare BedsUnitsTotal

Leased

193-

93

PALMERSTON NORTH

SitesCare BedsUnitsTotal

Leased

162-

62

WAIKATO

SitesCare BedsUnitsTotal

Leased

4334-

334

Owned

1-22

22

BAY OF PLENTY

SitesCare BedsUnitsTotal

Leased

2266-

266

Owned

163-

63

CANTERBURY

SitesCare BedsUnitsTotal

Leased

3278-

278

Owned

25254

106

NEW PLYMOUTH

SitesCare BedsUnitsTotal

Leased

155-

55

Owned

163-

63

NAPIER

SitesCare BedsUnitsTotal

Leased

145-

45

National portfolio with strong regional presence

Denotes leasehold sites

Denotes freehold sites

2. RADIUS CARE AND WHAT IT DOES

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 13

Key business
strengths

I) Focused on high margin high acuity and specialist care

Radius Care’s portfolio is oriented to high acuity and specialist care, the highest margin segment

of the aged care market with strong barriers to entry, underpinned by resident need.

Overall

2.0


4.0

6.0

8.0

10.0

12.0

Rest HomeHospitalDementia

Low acuityHigh acuity and specialist care

Industry relative profitability:

7

Annual EBITDA per resident (NZ$000)

7 Source: EY Aged Residential Care Funding Model Review, August 2019

2. RADIUS CARE AND WHAT IT DOES

14 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

High acuity and specialist careLow acuity
ActualExpected

8,000

7,000

6,000

5,000

4,000

3,000

2,000

1,000


2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

2016

2017

2018

2019

2020

2021

2022

2023

2024

2025

2026

2027

2028

2029

2030

2031

II) Offering underpinned by strong expected demand for Care Beds,

particularly at high acuity and specialist care levels

Expected demand for high acuity and specialist care far exceeds demand for low acuity care.

Expected Care Bed demand:

8

Care Bed days (000s of days)

Expected Care Bed demand

8 Source: EY Aged Residential Care Funding Model Review, August 2019 (Figure 21). Chart shows actual use of care categories over the period 2006 to 2017

and projected demand for care categories over the period 2018 to 2031 using the past 5-year trend for the period forward 5 years, thereafter is based on

demographic changes only.

DementiaHospitalPsychogeriatricRest Home

2. RADIUS CARE AND WHAT IT DOES

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 15

III) Strong clinical care outcomes for residents
Radius Care has a strong reputation for providing high quality care, with all of its facilities except one

9

being certified by the

Ministry of Health at the highest certification levels

10

, with a 36- and 48-month certification period being the highest certification

levels available.

9 Due to operational issues relating to complex care profiles of some high acuity residents, one facility was issued a 24-month certification to allow surveillance of care

to those residents. This facility had an audit in July 2020, in which it received a 100% compliant outcome. As a result it is expected that on its certification renewal in

August 2021, it will receive an extended certification period from its current 24- month certification period.

10 Certification levels for this purpose are measured by the time period a facility is certified for following an audit before the next certification audit of that facility

is required.

11 Source: MoH Audit Reports, per the MoH certified provider register, as at 30 November 2020. Industry average from NZACA 2019-20 Industry Profile.

Proportion of aged care facilities with 48- or 36-month Ministry of Health certifications:

11

Radius CareIndustryOceaniaArvidaRymanSummerset

Facilities with

<36 month cert.

1N /A1020

5%

3%

10%

7%

36%

21%

16%

38%

46%

45%

59%

47%

52%

79%

84%

52%

<36 month36 month48 month

Like Oceania,

Radius Care has

only one facility

with <36-month

certification.

However, this

makes up a greater

percentage of its

overall portfolio

due to the fact that

it operates less

facilities in total.

2. RADIUS CARE AND WHAT IT DOES

16 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

IV) Secure revenue streams underpinned by Government funding
While Government funding is expected to always underpin Radius Care’s revenues, Radius Care has

significantly increased its non-Government revenues over time.

12 Direct private revenue includes accommodation supplements, retirement village revenues, Radius Care Online Shop revenue and other privately paid revenues.

Private funded aged care refers to full or partial private aged care payments where the resident exceeds means testing thresholds.

Growth in direct private (non-Government) revenues:

12

2.5

FY2013

3.4%

2.2%

3.0%3.0%

4.5%

6.2%

7.1 %

10.1%

9.2%

8.1%

1HY2021

10.1%

FY2014FY2015FY2016FY2017FY2018FY2019FY2020

2.5%

–-

5.05.0%

7. 57.5%

10.010.0%

12.512.5%

Direct Private Revenue (NZ$m)

Proportion of total revenue (%)

Direct private revenue (LHS)Direct private proportion of total revenue (RHS)

FY2020 total revenue split was:

8.1% direct private revenues,

26.1% private funded aged care and

65.9% Government funded aged care

2. RADIUS CARE AND WHAT IT DOES

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 17

Go forward strategyHistorical track record
1. Purchase of strategically

important facilities already

operated by Radius Care

Purchase of land and buildings of existing

operating sites providing greater freedom

to undertake value enhancing activities

Land and buildings of existing operating sites acquired at:

• St Helenas (FY2014) – 52 Care Beds

• Thornleigh Park (FY2014) – 63 Care Beds

• Lexham Park (FY2020) – 63 Care Beds

2. Brownfield DevelopmentValue enhancing expansion of existing

facilities

Brownfield Developments on leased facilities undertaken

with, and funded by, landlords at:

• Elloughton Gardens (FY2017) – 27 Care Beds

• Waipuna (FY2017) – 28 Care Beds

• Windsor Court (FY2018) – 15 Care Beds

3. Greenfield Development Development of new aged care or

retirement facilities with Radius Care

retaining ownership of both operations and

the land and buildings

Greenfield Development on leased facilities undertaken with,

and funded by, landlords at:

• Millstream (FY2017) – 80 Care Beds

• Glaisdale (FY2018) – 80 Care Beds

Greenfield Development on owned facilities undertaken and

funded by Radius Care at:

• Elloughton Grange Village (FY2021) – 54 Units

4. Opportunistic value

accretive acquisitions

Acquisition of care focused facilities with

Radius Care retaining both the operations

and land and buildings

Acquired the operations of 26 aged care facilities and

retirement villages comprising 1,998 Residences since 2003

13


V) Clear growth strategy leveraging strong existing development and

acquisition capabilities with greater focus on facility ownership

Radius Care’s strategy for growth builds upon its proven track record.

13 Refer to the “List of Radius Care acquisitions and sales” on pages 40 and 41 for further detail on historical acquisitions.

2. RADIUS CARE AND WHAT IT DOES

18 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

14 Of these offerings, psychogeriatric, physical and
intellectual care are a relatively small component of

the industry and, as such, industry data shown in this

Profile may not include these offerings.

Industry overview and

Radius Care positioning

There are three related sectors providing

accommodation, support and care to older

New Zealanders which together provide

a full continuum of options to meet

individual needs.

• Home based support: is part of the Government’s strategy

to encourage and assist older New Zealanders to remain

supported in their own homes;

• Retirement village: cater for individuals who can live

independently or require low levels of assistance (for

example with meals, cleaning or laundry services); and

• Aged care: cover low acuity care (rest home care) and

high acuity and specialist care (hospital, dementia,

psychogeriatric, physical and intellectual care)

14

. Care is

provided under MoH certification.

While Radius Care is most focused on aged care, it also

has a growing retirement village business and through the

Radius Care Online Shop (see page 30 for further detail)

engages with the home based support demographic.

Importantly, relative to other NZX listed aged care and

retirement village operators Radius Care has a significantly

greater focus on aged care (particularly high acuity and

specialist care). Radius Care’s development focus remains

heavily aged care orientated.

Radius Care offerings in relation to the “continuum of care”:

Home based

support

Retirement

village

Rest home

care

Hospital

care

Dementia care

and other

specialist care*

Units

(including with some

level of assistance)

Lowest level of

assessed care

Highest level of

assessed care

Specialist care for dementia

or other specialist needs

Low acuity

*Other specialist care includes psychogeriatric, physical and intellectual care

High acuity and specialist care

DHB assessed care and increasing acuity

Radius Care

Online Shop

Radius Care

Retirement Village

Radius Care

Aged Care

2. RADIUS CARE AND WHAT IT DOES

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 19

15 Source: The most recent annual or interim report of Oceania, Arvida, Ryman and Summerset published prior to 30 November 2020.
16 Source: The most recent annual or interim report of Oceania, Arvida, Ryman and Summerset published prior to 30 November 2020.

Existing portfolio composition:

15

Focus on portfolio development:

16

Oceania

Radius

Care

Proposed

Brownfield

Developments

Longer

term

focus

Oceania

ArvidaArvida

RymanRyman

SummersetSummerset

UnitsCare SuitesCare BedsUnitsCare SuitesCare Beds

4.2%95.8%

20%80%

30%10%60%

72.8%48.9%17.7%33.4%

59.9%

66.1%72.4%

8 7.0 %17.6%82.4%

40.1%

33.9%27.6%

13.0%

62.1%36.7%1.2%

27.2%

2. RADIUS CARE AND WHAT IT DOES

20 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

Drivers of demand
New Zealand’s aging population and increasing levels of dependency are key drivers of demand for both aged care and

retirement villages services. In particular, we note that:

• Whilst the 65 to 85 year age bracket (the retirement village demographic) is currently experiencing peak levels of population

growth, the strongest growth is expected to be ahead for the 85+ year age bracket (the aged care demographic).

• Whilst life expectancy has increased by 5.1 years for males and 3.5 years for females between 1996 and 2013, the number

of years with dependency over the same time period has also increased by 3.7 years for males and 3.4 years for females

respectively.

17 Source: Statistics New Zealand.

18 Source: Ministry of Health, 2013.

1996

Males

Females

2013

1996

2013

Independent Life Expectancy

Not requiring daily careRequiring daily care

63.8

66.47. 8

66.510.7

5.5

83.26.0

65.210.24.179.5

79.7

7. 53.174.4

New Zealand population growth:

17


Rolling 5 year population CAGR (%)

Life expectancy and dependency requirements:

18

Males and Females

Jan 03

2.0%


4.0%

6.0%

8.0%

Jan 12Jan 21Jan 30Jan 39Jan 48Jan 57

Aged care demand

bow-wave

from 2023-2043

65-85 5-yr CAGR85+ 5-yr CAGR

Life Expectancy with Dependency

2. RADIUS CARE AND WHAT IT DOES

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 21

Expected increase in Care Bed demand:
19


Care Bed days (000s of days)

19 Source: EY Aged Residential Care Funding Model Review, August 2019. Based on data from the ARC demand planning model released March 2018.

As part of the EY Aged Resident Care Funding Model Review, EY undertook analysis using the age-related residential care

(“ARC”) demand planning model which indicated that growth in Care Bed demand is expected to be greatest for high acuity

and specialist care segments.

2006

4,000


8,000

12,000

16,000

20,000

20172031

High acuity and specialist careLow acuity

DementiaHospitalPsychogeriatricRest Home

2. RADIUS CARE AND WHAT IT DOES

22 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

Radius Care focus on high acuity and specialist care
Radius Care’s portfolio is heavily oriented to the provision of aged care to the high acuity and specialist care segments.

Currently ~67% of Radius Care’s Care Beds are in use at high acuity and specialist care levels vs. the industry average of ~53%.

In order to ensure strong occupancy (given needs assessment determines the level of care a resident requires) Radius Care

operates a significant number of swing beds that are certified to provide high acuity hospital level care but can also be used to

provide low acuity rest home level care. In aggregate, ~82% of Radius Care’s Care Beds are certified for use at high acuity and

specialist care levels.

20 Source: CBRE analysis, September 2020.

Composition of Radius Care offerings (March to August 2020):

20

High acuity and specialist careLow acuity

~82% of Radius Care Beds are certified for high acuity

~67% of Radius Care Beds are used for high acuity, vs industry of ~53%

DementiaHospitalSwingPsychogeriatricPhysical and intellectualRest Home

Care

Bed

type

Care

Bed

use

Industry

17.9%

33.2%

47.1 %

34.1%30.3%

49.3%

38.1%

11.1%

10.7%

11.1%

5.7%

5.8%

3.6%

0.9%

1.0%

Radius Care

operates a

significant number

of swing Care Beds

which are able to

provide rest home

or hospital level

care depending on

resident needs.

2. RADIUS CARE AND WHAT IT DOES

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 23

21 Source: MoH Audit Reports, based on latest MoH audit reports as disclosed on the MoH website as at 30 November 2020. Average based on a
simple average of all certified facilities.

22 Source: MoH Audit Reports, based on latest MoH audit reports as disclosed on the MoH website as at 30 November 2020. Specialist offerings

include dementia, psychogeriatric, physical and intellectual but does not include rest home or hospital-geriatric or hospital-medical care.

Average based on a simple average of all certified facilities.

Radius Care provides a greater range of aged care offerings on average per facility than its NZX listed sector peers and, most

notably, materially more dementia and other specialist offerings per facility.

As such, Radius Care has a strong reputation for the provision of high acuity and specialist care and tends to be able to

achieve good utilisation at the hospital level care from its swing beds (as noted previously). As noted earlier in the key business

strengths section, high acuity and specialist Care Beds typically generate higher margins across the industry. The high acuity

and specialist care segments of the aged care market also have strong barriers to entry, including:

• the requirement for residential aged care facilities to be certified by the MoH under the Health and Disability Services (Safety)

Act 2001;

• the need for new entrant aged care providers to have the necessary policies and procedures in place in order to receive that

certification;

• the need for aged care providers to have appropriately experienced and qualified clinical staff;

• the capital expenditure required for a new entrant to either build or purchase a residential aged care facility; and

• the business infrastructure required to execute and comply with policies and procedures necessary to maintain certification.

Total aged care offerings:

21

Per aged care facility

Dementia and other specialist offerings:

22

Per aged care facility

Radius

Care

Radius

Care

OceaniaOceaniaArvidaArvidaRymanRymanSummersetSummerset

3.90.86

3.2

0.52

3.6

0.75

3.1

0.42

2.9

0.10

2. RADIUS CARE AND WHAT IT DOES

24 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

Regulations and funding
Aged care

Residential aged care facilities are required to be certified

by the MoH under the Health and Disability Services (Safety)

Act 2001. This acts as a strong barrier to entry for new

entrants, as an operator needs to be able to demonstrate

that it has the necessary policies and procedures in

place before receiving certification and becoming fully

operational. All except one of Radius Care’s aged care

facilities are certified for three or more years.

DHBs are responsible for funding residential aged care

under the Residential Care and Disability Support Services

Act 2018. DHBs have a contract in place with aged care

providers, in the form of the Ministry of Health’s national

age related residential care contract (“ARRC Contract”), to

provide long-term residential care to residents eligible for

Government funding. Funding under the ARRC Contracts

is set each year following a national review between

representatives of MoH, the DHBs and the NZACA and

typically varies slightly between regions across the country.

Care Beds are funded by the Government (via DHBs under

an ARRC Contract with the aged care provider) and/or

privately via resident contributions.

To determine if a person is entitled to Government funding,

a person must first have a needs assessment from a DHB or

needs assessment agency. If the person is aged 65 or older

(or 60-64 and single with no dependent children) and the

needs assessment shows that they require ongoing, long-

term residential care, their eligibility for Government funding

will depend on a financial means assessment carried out by

Work and Income NZ.

The financial means test has two components – an asset test

and an income test:

• If the person’s assets are equal to or below the applicable

asset threshold, they qualify for Government funding (the

residential care subsidy) to pay for most of the cost of

their care. An income test will then determine what the

person must contribute to the cost of their care.

• If the person has assets above the applicable asset

threshold, then the person is liable to pay for the cost of

rest home care up to a maximum contribution amount

(equal to the ARRC Contract price for rest home care for

their area). The person may be eligible for an interest-free

residential care loan from the Government that is secured

over the person’s former home.

If the person is assessed as needing high acuity care, the

relevant DHB will pay the difference between what the

person is contributing (either the assessed amount or

maximum contribution) and the ARRC Contract price for the

higher level of care, provided the person is receiving care at

a facility that has a contract with the DHB.

People can enter aged care facilities of their own accord

without having a needs assessment, but if they choose to do

so they will be personally liable to pay the full cost of their

care (i.e. no maximum contribution amount will apply).

In addition, people may choose to receive extra amenities

and services from their aged care provider in excess of the

Government recommended minimum standard, which they

will be required to pay their aged care provider directly

for. These extra amenities may include room features

such as a larger room, ensuite and/or view, for which an

accommodation supplement will be payable, or additional

services such as day trips and supplementary therapy

services.

2. RADIUS CARE AND WHAT IT DOES

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 25

The key components of aged care funding can be summarised as follows:
Government funding• Residential care subsidy (for residents that fall below asset and income thresholds). This does not need to

be repaid by the resident

• Residential care loan (for residents with assets above the threshold level, but limited cash and other assets).

This is an interest free loan that is paid directly to the aged care provider and secured via a caveat against

the incoming resident’s home

Private funding• Private funding by residents (full private payment if the requirements for Government funding are not met,

or partial if only the requirements for a partial subsidy are met)

• Accommodation supplements for room features above the Government recommended minimum standard

(e.g. larger room, ensuite and/or view), representing a direct private payment, limited only by what the

private market is willing to support

• Additional services which include day trips and supplementary therapy services

Government funding has continued to increase over time, with the industry continuing to advocate for further increases.

In addition, the acceptance of accommodation supplements within the industry has risen markedly in recent years, with

accommodation supplements now a feature of most industry facilities.

23 Source: CBRE Analysis, September 2020.

24 Source: NZACA Member Profiling Survey 2019, December 2019.

Cumulative ARRC Contract price increase

by Care Bed type:

23

%

Proportion of industry facilities with

accommodation supplements:

24

%

80%80%100%

80%

60%60%

60%

40%40%

40%

20%20%

20%

––

20062006200820082010201020122012201420142016201620182018

49.2%

51.6%

69.4%

8 7.0 %

21.0%

DementiaHospitalRest Home

2. RADIUS CARE AND WHAT IT DOES

26 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

25 Direct private revenue includes accommodation supplements, retirement village revenues, Radius Care Online Shop revenue and other privately paid revenues.
Indirect private revenue reflects full or partial private aged care payments by residents at the maximum contribution amount where a resident exceeds the

financial means test thresholds.

Retirement villages

Retirement village operators must comply with the Retirement Villages Act, which requires operators to register each

retirement village with the Registrar of Retirement Villages and appoint a statutory supervisor for each facility to protect the

financial interests of the residents. The statutory supervisor for both of Radius Care’s retirement villages is Covenant Trustee

Services Limited.

Units in retirement villages are funded privately by residents, with operators selling incoming residents the right to occupy their

Unit under an Occupational Right Agreement (“ORA”). Under the licence to occupy, the village operator agrees that following

the resident’s exit and resale of the Unit, the resident will be refunded the licence payment they initially paid for the ORA, less

an accrued Differed Management Fee (“DMF”).

As such there are three main revenue streams:

• DMF;

• Movements in the fair value of investment property for statutory purposes, but for Pro forma Underlying measures only,

reflects realised gains on the resale of Units and development margins on the sale of new Units; and

• Weekly service fees (covering, among other things, insurance, rates, cleaning of common and outside areas, gardening,

provision of common facilities).

Further information on these revenue streams is set out in Section 4 (Radius Care’s financial information) under the heading

“How Radius Care generates revenue” on page 64.

Radius Care’s funding streams

Given the relative size of its aged care business, Radius Care’s revenues continue to be underpinned by Government funding.

However, in recent years Radius Care has continued to increase the proportion of its revenues derived from non-Government

sources, most notably through a material increase in direct private payments from a combination of accommodation

supplements, retirement village revenues, the Radius Care Online Shop and other private payments.

Radius Care revenue composition over time:

25

FY20

FY13

Direct private revenueGovernment funded revenueIndirect private revenue

8.1%

3.4%2 7.7 %68.9%

26.1%65.9%

2. RADIUS CARE AND WHAT IT DOES

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 27

Business overview
History of Radius Care

Radius Care was founded in 2003 with the purchase of

a single facility (Heatherlea) with 54 Care Beds and has

subsequently grown to a national portfolio of over 1,700

Care Beds and 76 Units across its 22 aged care facilities and

two retirement villages. Originally Radius Care was a division

of Radius Health Group, which also included separate

medical and pharmacy divisions. Brien Cree was CEO of

Radius Care and with interests associated with Brien Cree

holding 20% of the Shares in Radius Care.

There are three distinct time periods in the evolution of the

Radius Care business:

• Acquisition-led growth period (2003 to 2008): Over

this period Radius Care undertook the acquisition of 22

facilities with an aggregate of 1,549 Residences (in each

case with the operations being retained and the land and

buildings being onsold and leased back by Radius Care);

• Global Financial Crisis (“GFC”) and management

buyout period (2008 to 2013): Radius Care continued to

perform well thorough the GFC period. In 2010, interests

associated with Brien Cree (together with two other

investors) acquired the 80% of the Shares not already

owned by them, with Radius Care becoming a standalone

business. Radius Care then commenced a period focused

on operational improvement to get the most from the

existing portfolio;

• Acquisition and development period (2013 to today):

Radius Care commenced its first Greenfield Development

at Elloughton Grange Village in 2013. A shareholder

restructure took place over late 2014/early 2015, resulting

in Knox Investment Partners becoming a key shareholder.

Over this period Radius Care has undertaken:

• Three Brownfield Developments at Elloughton Gardens,

Waipuna and Windsor Court;

• Three Greenfield Developments at Millstream, Glaisdale

and Elloughton Grange Village; and

• Purchased the land and buildings of the St Helenas,

Thornleigh Park and Lexham Park facilities.

Overview of Radius Care facilities

Radius Care operates a nationwide portfolio of aged care

facilities with a focus on both key urban centres and regional

centres. It also owns and operates two retirement villages,

both of which are co-located with Radius Care aged care

facilities, providing a continuum of care to residents.

All leased aged care facilities (except for one)

26

operate

under a triple net lease structure whereby Radius Care

pays for all rates, insurance and day to day maintenance

with any larger more remedial maintenance requirements

(such as a new roof) paid by the landlord. All leases are

long-term in nature with an average time to next renewal

of 9.5 years but an average time to expiry of 28.0 years as

at 30 November 2020, assuming all leases continue to be

renewed. We note that renewal of all leases is at Radius

Care’s option (rather than the landlord’s). Radius Care has

11 landlords across its current 19 leased facilities. As outlined

in more detail on pages 34 and 35, Radius Care has begun

to strategically pivot towards increased facility ownership,

having purchased the land and buildings at its St Helenas,

Thornleigh Park and Lexham Park facilities in Christchurch,

New Plymouth and Katikati respectively.

Rents under Radius Care’s aged care facility leases were

initially set based on prevailing market rents, with rent

increases across the leased facility portfolio based on a

mix of CPI increases and independently assessed market

rent reviews.

26 One lease includes an additional obligation on Radius Care to meet the costs of repair of any structural and inherent defects.

2. RADIUS CARE AND WHAT IT DOES

28 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

List of Radius Care facilities:
27

27 As at 30 November 2020.

28 Note: these are considered part of the Millstream aged care facility, however have been shown differently due to different lease terms.

FacilityLocationCare

Beds

UnitsCurrent

lease

term

Time to

next

renewal

Rights of

renewal

Time

to final

expiry

Landlord

Leased:

HeatherleaNew Plymouth55 - 12 yrs 5.3 yrs 3 x 12 yrs41.4 yrs A

Taupaki GablesKumeu60 - 12 yrs 5.3 yrs 3 x 12 yrs41.4 yrs A

Windsor CourtOhaupo76 - 12 yrs 5.3 yrs 3 x 12 yrs41.4 yrs A

Elloughton GardensTimaru86 - 12 yrs 5.3 yrs 3 x 12 yrs41.4 yrs A

KensingtonHamilton96 - 10 yrs 3.5 yrs 2 x 10 yrs13.5 yrs B

PeppertreePalmerston North62 - 10 yrs 4.0 yrs 2 x 10 yrs14.0 yrs B

St JoansHamilton82 - 10 yrs 4.4 yrs 2 x 10 yrs14.4 yrs B

Fulton HomeDunedin93 - 10 yrs 4.9 yrs 2 x 10 yrs14.9 yrs B

Arran CourtAuckland102 - 10 yrs 8.6 yrs 1 x 10 yrs18.6 yrs B

Potter HomeWhangarei55 - 20 yrs 8.9 yrs 2x 15 yrs38.9 yrs C

Rimu ParkWhangarei55 - 20 yrs 8.9 yrs 2x 15 yrs38.9 yrs C

WaipunaAuckland86 - 30 yrs 26.2 yrs - 26.2 yrs D

Hampton CourtNapier45 - 10 yrs 8.2 yrs - 8.2 yrs E

BaycareNorthland45 - 12 yrs 5.3 yrs 3x 12 yrs41.4 yrs F

MatuaTauranga149 - 30 yrs 22.0 yrs - 22.0 yrs G

AlthorpTauranga117 - 15 yrs 7.8 yrs 3x 10 yrs37.8 yrs H

MillstreamAshburton80 - 35 yrs 30.6 yrs - 30.6 yrs I

Millstream Apartments

28

Ashburton19 - 5 yrs 3.8 yrs 2x 5 yrs13.8 yrs I

GlaisdaleHamilton80 - 15 yrs 11.5 yrs 2x 15 yrs41.5 yrs J

HawthorneChristchurch93 - 10 yrs 9.4 yrs 2x 10 yrs19.4 yrs K

Total leased 1,536 - n/a n/a n/a n/a

Simple average leased 73 - 15.0 yrs 9.5 yrs n/a 28.0 yrs

Owned:

St HelenasChristchurch52 - n/a n/a n/a n/a n/a

Thornleigh ParkNew Plymouth63 - n/a n/a n/a n/a n/a

Lexham ParkKatikati63 - n/a n/a n/a n/a n/a

Windsor Court VillageOhaupo- 22 n/a n/a n/a n/a n/a

Elloughton Grange VillageTimaru- 54 n/a n/a n/a n/a n/a

Total owned 178 76

Simple average owned 59 38


Total 1,714 76

2. RADIUS CARE AND WHAT IT DOES

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 29

Centralised head-office
systems and support

Oversight of facilities focused on ensuring efficiency and consistency of care, including:

• Finance, HR, IT, legal, marketing, procurement, property and development, clinical, education and

health and safety functions

• Roving facility and clinical managers available to facilities as required

• Regular in-house training and ongoing skills development to ensure staff are familiar with latest

healthcare practices

Leading IT systems• Best-in-class IT systems such as patient and resident management, assessment and clinical decision

making and shift rostering

• Focused on adoption of best in-class technology, having been one of the first to adopt Time Target and

eCase, now both considered best-practice

• Enhances efficiency, minimises risk of clinical errors and promotes consistency of resident care

outcomes

Strong staff recruitment

and retention processes

• Approximately 39% of registered nurses employed in the aged care sector are on work visas

29

and as

such access to offshore clinical staff is critical to ensure appropriate staffing levels can continue to be

maintained

• Radius Care was the second aged care provider to receive NZ Immigration accreditation which

significantly increases the speed with which staff can be brought on board, decreasing reliance on

bureau staff. Registered nurses have also been on NZ Immigration’s short term skills list since 2019

• Over the last three years, 34.4% of new Radius Care registered nurses have come through the NZ

Immigration pathway

• Radius Care aims to be an employer of choice by offering an attractive and fulfilling environment for all

staff. Radius Care has more than 150 staff with tenure of over ten years

Radius Care Online Shop• Radius Care Online Shop, established in 2017, provides a range of care products to the wider 65 year+

community providing early engagement with the home based support demographic, thereby acting as

a lead generator

• Products include continence, mobility (e.g. walking stick, wheelchairs etc), specialist furniture (e.g.

rehabilitation chairs), specialist bedroom and bathroom equipment (e.g. bed protectors and shower

aids)

• As a core component of Radius Care’s growth strategy, revenues from the Radius Care Online Shop are

expected to continue to increase strongly

Radius Care aged care business

Radius Care’s ability to deliver strong consistent clinical care outcomes is underpinned by its systematic

approach to the provision of care. Key elements of Radius Care’s clinical care platform include:

29 Source: NZACA Member Profiling Survey 2019, December 2019.

2. RADIUS CARE AND WHAT IT DOES

30 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

Occupancy
Radius Care’s aged care occupancy is high relative to the industry average. As at 30 September 2020

30

, Radius Care’s aged

care occupancy was 92.7% compared to the national average occupancy of 88.0%

31

. Radius Care’s aged care occupancy has

continued to trend upwards since then.

30 TAS/NZACA data for September quarter.

31 NZACA Occupancy – TAS Aged Residential Care Quarterly Reporting Survey, as at 30 September 2020. Includes ORA ARRC-certified beds and residents.

32 NZACA Occupancy – TAS Aged Residential Care Quarterly Reporting Survey, as at 30 September 2020. Includes ORA ARRC-certified beds and residents.

Monthly occupancy rate:

32

%

94.0%

93.0%

92.0%

91.0%

90.0%

89.0%

88.0%

8 7.0 %

86.0%

85.0%

Jun 19Sep 19

Radius Care (monthly)Industry average (quarterly)

Dec 19Mar 20Jun 20Sep 20

86.8%

88.0%

8 7.1 %

86.5%

87.2%87.2%

89.6%

90.1%

90.4%

91.6%

92.7%

91.0%

2. RADIUS CARE AND WHAT IT DOES

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 31

DriversInitiatives
Maximise occupancy through strong

reputation for care excellence

• Continue to build profile with Government agencies and relevant referrers particularly for high acuity

and specialist care

• Continue to focus on improved clinical audit outcomes and increased length of MoH certification

• Build regional market visibility with greater advertising with emphasis on real people

• Provide the best care outcomes for residents by focusing on needs first

Enhance returns through optimal

Care Bed mix

• Expand dementia offering through Care Bed conversion

• Grow ACC rehabilitation care offering

• Focus on pricing optimisation and by employing tiered pricing approach to accommodation

supplements

• Examine ability to pivot towards an ORA-based Care Suite product (which is capital efficient and has

strong returns relative to a standard Care Bed product) as the land and buildings at existing facilities

are purchased

• Continue to ensure residents are assessed and funded at the appropriate care level

Cost efficiency and stability• Strengthen staff sourcing relationships to ensure Radius Care can continue to effectively and

economically source staff from overseas

• Minimise use of bureau staff through roving facility and clinical managers

• Seek scale efficiencies through bulk procurement (particularly as portfolio grows)

• Enhance business intelligence and reporting to gain greater insights for more rapid decision making

Grow Radius Care Online Shop• Expand product offered by the Radius Care Online Shop with the goal of becoming the largest retailer

in New Zealand of specialist elderly products

• Maximise margins, via direct import from manufacturers

Aged care business strategy

Radius Care’s strategy for its aged care business is as follows:

2. RADIUS CARE AND WHAT IT DOES

32 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

DriversInitiatives
Optimise DMF contracts• Replace remaining legacy unit titles with Radius Care’s new standard form ORA (with a 30% DMF

structure accrued over a contractual term of three years) as applicable units come up for resale

• As at 30 September 2020 Radius Care had five remaining legacy unit title contracts out of a total

of 76 Units

Increase resale margins• Continue to seek increases in pricing of Units where market dynamics allow – i.e. ensure Unit

pricing keeps pace with broader house price inflation

• Use strong aged care offering as a sales mechanism for retirement village product.

Radius Care retirement village business

Radius Care’s retirement village business predominantly offers a villa style rather than apartment product.

Both of Radius Care’s two retirement villages are co-located with Radius Care aged care facilities (however both are owned

by Radius Care, while the corresponding aged care facilities are leased). Radius Care sees increasing its retirement village

offering as a core part of its growth strategy but remains committed to being a predominantly aged care provider (as

outlined on page 20).

Radius Care has a minimum age requirement for its retirement village facilities of 70 years, with its average resident age

being 80.1 years as at 30 September 2020.

Retirement village business strategy

Radius Care’s strategy for its retirement village business is as follows:

2. RADIUS CARE AND WHAT IT DOES

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 33

Radius Care
growth strategy

Radius Care has a clear strategy for growth which builds on

its strong existing development and acquisition capabilities

and seeks to benefit from an enhanced ability to access

capital following its NZX listing (allowing it to quickly

execute and fund opportunities as they arise).

Radius Care’s growth strategy focuses on:

1. Purchasing the land and buildings of strategically important

facilities it currently operates;

2. Brownfield Development;

3. Greenfield Development; and

4. Opportunistic value accretive acquisitions.

In order to accelerate Radius Care’s growth strategy, Brien

Cree transitioned into an Executive Chairman role in June

2020, focused specifically on the formulation and execution

of Radius Care’s next phase of growth. Stuart Bilbrough,

Radius Care’s CFO between 2010 and 2017, returned in 2020

as CEO responsible for all day-to-day activities.

I) Purchase of the land and buildings of

strategically important facilities Radius

Care currently operates

Radius Care seeks to purchase the land and buildings of

facilities it operates where this provides greater freedom

and control to pursue value enhancing activities. Specifically,

Radius Care will seek to purchase land and buildings where:

• there is clear development potential which is constrained

by the landlord either as a result of the landlord’s limited

funding capacity or where the landlord is otherwise

constrained;

• the landlord has the financial capacity to fund

development, but the rental increase sought is

unattractive;

• Radius Care’s legal position is enhanced through direct

ownership, specifically at facilities where Radius Care

believes a Care Suite product is optimal;

• there is an ability to purchase the land and buildings at an

attractive price; and/or

• there is a financial benefit available from debt (or debt

and equity) funding the facility at a more attractive rate

than the rental charge.

Radius Care has purchased the land and buildings at:

• St Helenas – 52 Care Beds operated since September

2003 and purchased in May 2013;

• Thornleigh Park – 63 Care Beds operated since August

2004 and purchased in December 2013; and

• Lexham Park – 63 Care Beds operated since April 2004

and purchased in July 2019,

with each of these acquisitions meeting Radius Care’s

strategic objectives.

Where there is not a clear strategic rationale for the

purchase of the land and buildings of any currently operated

facilities, Radius Care intends to continue to lease those

facilities. As such Radius Care expects, over the longer

term, to continue to operate a mixture of owned and leased

facilities.

Discussions with landlords about acquiring the land and

buildings at facilities operated by Radius Care occur

periodically as part of the ordinary course of business.

Radius Care has a right of first refusal at all facilities but one.

2. RADIUS CARE AND WHAT IT DOES

34 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

Case study: Lexham Park

52 Care Beds – operated since 2004, purchased in 2019

Allows development

which would otherwise

not be possible

Allows for future

Care Suite

development

Net saving

(rent less interest)

>$200k p.a.

II & III) Brownfield and Greenfield

Developments

Radius Care has significant experience in undertaking both

Brownfield and Greenfield Developments including:

Brownfield Developments

• December 2016: 27 Care Beds at Elloughton Gardens in

Timaru

• January 2017: 28 Care Beds at Waipuna in Auckland

• June 2017: 15 Care Beds at Windsor Court in Ohaupo

Greenfield Developments

• May 2016: 80 Care Beds at Millstream in Ashburton

• June 2017: 80 Care Beds at Glaisdale in Hamilton

• June 2020: 54 Units at Elloughton Grange Village in Timaru

Historically, Radius Care has been heavily involved in leading

and coordinating the planning process for developments,

including location, layout, size and design. Consenting and

construction processes have typically been handled by 3rd

party contractors, while the funding has been provided

by the landlord. Going forward, Radius Care envisages a

similar process with greater emphasis on funding its own

developments. To support this, Radius Care hired a specialist

Development Manager in May 2019 and will look to continue

to build out its own internal development and acquisition

capabilities.

FY2017FY2018FY2019FY2020

1.0

Radius Care LeasedRadius Care Owned

18.0

0.8

15.0

0.6

12.0

0.4

9.0

0.2

6.0

3.0

––

EBTDA (LHS)EBTDA / Care Bed (RHS)

EBTDA (NZ$m)

EBTDA / Care Bed (NZ$000s)

2. RADIUS CARE AND WHAT IT DOES

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 35

Set out below are two recent case studies illustrating the strong outcomes achieved by historical Brownfield and Greenfield
Developments undertaken by Radius Care.

Case Study: Waipuna

Brownfield Development in FY2017

Pro forma Underlying EBITDA (LHS)Pro forma Underlying EBITDA / Care Bed (RHS)

FY2017

81.1%

FY2015

81.3%

Occupancy

FY2018

68.1%

FY2016

83.8%

FY2019

83.7%

FY2020

81.6%

2.020

Post brownfield development

1.515

1.010

0.55

––

Pro forma Underlying EBITDA (NZ$m)

Pro forma Underlying EBITDA / Care Bed (NZ$000s)

Development disruption

Planning >Consenting >Construction >Funding >

Radius Care

P P P

Landlord

P

Radius Care undertook a Brownfield Development at Waipuna increasing the total number of Care Beds by 28 from 58

to 86. Radius Care oversaw all aspects of the development on behalf of the landlord.

2. RADIUS CARE AND WHAT IT DOES

36 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

A retirement village owner approached Radius Care to develop and operate an aged care facility alongside his existing
retirement village, to increase the attractiveness of his retirement village. Radius Care assisted in the design and development

of an 80 Care Bed facility with Radius Care then becoming the operator of the facility post its development.

Case Study: Millstream

Greenfield Development in FY2017

Pro forma Underlying EBITDA (LHS)Pro forma Underlying EBITDA / Care Bed (RHS)

FY2015

62.9%

Occupancy

FY2018

96.1%

FY2019

94.0%

FY2020

95.3%

2.4

24

20

16

Post completion of development

1.6

2.0

1.2

12

0.8

8

0.4

4

––

Pro forma Underlying EBITDA (NZ$m)

Pro forma Underlying EBITDA / Care Bed (NZ$000s)

Planning >Consenting >Construction >Funding >

Radius Care

P P P

Landlord

P P P P

2. RADIUS CARE AND WHAT IT DOES

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 37

Radius Care considers the following development
characteristics to be optimal for its growth objectives:

• Brownfield Developments: these are assessed on an

individual business case that confirms a development

would add value to an existing facility (such developments

could include extensions to, or a reconfiguring of, existing

facilities); and

• Greenfield Developments: Radius Care sees the optimal

Greenfields Developments to comprise a boutique

integrated aged care and retirement village of a minimum

of 4.5 hectares in size in regional or main centres,

accommodating a minimum of 100 Care Beds/Care Suites

and 100 Units, but will consider other value accretive

Greenfield Developments that present themselves.

Over the next three years, Radius Care intends to undertake:

• two Brownfield Developments on owned facilities,

totalling approximately 44 Care Beds/Care Suites and

20 Units in aggregate;

• three Brownfield Developments on leased facilities,

totalling approximately 60 Care Beds/Care Suites and

20 Units in aggregate; and

• two Greenfield Developments, totalling approximately

200 Care Beds/Care Suites and 200 Units in aggregate.

Radius Care has a right (but not an obligation), exercisable

at any time up until 2 April 2021, to acquire a c.4.3 hectare

property at Main North Road, Belfast, Christchurch that

Brien Cree has contracted to acquire from an unrelated third

party (see page 52 for further detail), which could form part

of the Greenfield Development pipeline above. The Board

intends to consider exercising this right if Radius Care can

obtain:

• resource consent and funding for the development of an

integrated aged care facility and retirement village on the

property, totalling approximately 70 Care Beds, 30 Care

Suites and 94 Units, on terms satisfactory to Radius Care;

and

• an independent valuation confirming that the property’s

fair value after resource consent is granted exceeds the

purchase price of the property (including the price to

Radius Care of its right to acquire the property).

An application for resource consent for the development

of the Christchurch property has been submitted and

a decision is expected before April 2021. There is no

guarantee that resource consent will be granted or granted

on the terms sought by Radius Care. There is similarly no

guarantee that Radius Care will exercise its right to acquire

the Christchurch property.

2. RADIUS CARE AND WHAT IT DOES

38 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

IV) Opportunistic value accretive acquisitions
The aged care sector remains highly fragmented. Radius Care considers that a number of operators in the industry may

re-evaluate their positions following the recent COVID-19 disruptions (see page 43 for further details), creating potential

acquisition opportunities.

Aged care sector market share (by Care Beds):

33

33 CBRE analysis, September 2020. Oceania is adjusted to include Care Suites given these are a significant part of its care offering.

Radius

Care

10.3%9.8%7.3%7.1 %4.8%4.7%48.2%

2.5%

2.8%2.5%

Bupa Ryman Heritage Oceania Arvida Radius Care CHT Ultimate Care Summerset Other

2. RADIUS CARE AND WHAT IT DOES

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 39

Radius Care has a strong track record of undertaking acquisitions having completed the acquisition of 26 facilities comprising
1,998 Residences (compared to a net 22 aged care facilities and two retirement villages comprising 1,790 Residences retained

today after facility sales and one facility permanently closed as a result of the Christchurch earthquakes

34

) since its formation

in 2003. With Radius Care’s strategic pivot towards owning the facilities it operates, Radius Care will seek to acquire both the

facility and its operations.

List of Radius Care acquisitions and sales:

34 Radius Care has sold facilities at Glenbrae, Lester and Seaview and closed a facility at St Ives following the Christchurch Earthquakes.

DateLocationTransaction typeCare Beds /

Suites acquired

Units

acquired

Care beds sold /

decommissioned

Units sold /

decommissioned

31 Mar 03HeatherleaPurchase of business54- - -

26 Sep 03St Helenas Purchase of business52- - -

20 Dec 03TaupakiPurchase of business60- - -

20 Feb 04Hampton CourtPurchase of business57- - -

20 Apr 04Windsor CourtPurchase of business 7622- -

20 Apr 04Lexham ParkPurchase of business65- - -

5 May 04St IvesPurchase of business56- - -

21 May 04KensingtonPurchase of business97- - -

1 Jul 04SeaviewPurchase of business34- - -

20 Aug 04Thornleigh ParkPurchase of business65- - -

30 Nov 04Potter HomePurchase of business57- - -

30 Nov 04Rimu ParkPurchase of business53- - -

30 Nov 04LesterPurchase of business35- - -

22 Nov 04GlenbraePurchase of business 41 Care Beds

+ 17 Care Suites

79- -

16 Dec 04PeppertreePurchase of business60 - - -

1 Mar 05Elloughton GardensPurchase of business64- - -

31 Mar 05HawthornePurchase of business99- - -

31 Mar 05St JoansPurchase of business100- - -

31 Mar 05WaipunaPurchase of business65- - -

31 Oct 05Fulton HomePurchase of business94- - -

7 Sep 06BaycarePurchase of business45- - -

20 Dec 06Arran CourtPurchase of business102- - -

24 Feb 10GlenbraeSale of business - - 41 Care Beds

+ 17 Care Suites

79

2. RADIUS CARE AND WHAT IT DOES

40 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

DateLocationTransaction typeCare Beds /
Suites acquired

Units

acquired

Care beds sold /

decommissioned

Units sold /

decommissioned

22 Feb 11St IvesInsurance settlement- - 56-

7 Nov 12MatuaPurchase of business153- - -

5-Apr-13Elloughton Grange

Village

Purchase of land - - - -

9 May 13St HelenasPurchase of land/

buildings

- - - -

1 Aug 13Lester Sale of business- - 35-

19 Dec 13Thornleigh ParkPurchase of land/

buildings

- - - -

31 Mar 14SeaviewPurchase of land/

buildings

- - - -

8 May 15SeaviewSale of business- - 34-

9 Oct 15AlthorpPurchase of business117- - -

4 Jul 16MillstreamDeveloped new

business

80- - -

28 Apr 17SeaviewSale of land/ buildings - - - -

1 Jun 17GlaisdaleDeveloped new

business

80- - -

31 Jul 19LexhamPurchase of land/

buildings

- - - -

1 Sep 19Millstream ApartmentsLease of land/buildings19- - -

Total 1,880 Care Beds

+ 17 Care Suites

101 166 Care Beds

+ 17 Care Suites

79

2. RADIUS CARE AND WHAT IT DOES

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 41

Set out below is a case study of Radius Care’s November 2012 acquisition of Matua whereby Radius Care became the operator
of the facility while ownership of the land and buildings was retained by the landlord.

Case Study: Matua

Acquired in FY2013

Pro forma Underlying EBITDA (LHS)Pro forma Underlying EBITDA / Care Bed (RHS)

FY2017

89.7%

FY2012

n/a

FY2015

88.8%

Occupancy

FY2018

93.9%

FY2013

88.4%

FY2016

90.1%

FY2011

n/a

FY2019

95.9%

FY2014

89.4%

FY2020

91.2%

3.024

Radius Care Operated

2.0

1.5

2.5

20

1.0

8

16

0.5

4

12

––

Pro forma Underlying EBITDA (NZ$m)

Pro forma Underlying EBITDA / Care Bed (NZ$000s)

Radius Care acquired in

November 2012 and has

significantly improved

performance

2. RADIUS CARE AND WHAT IT DOES

42 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

Impact of COVID-19 on
Radius Care and the sector

Implications for sector and key responsesActions taken by Radius Care and key impacts

Aged care operationsImplications for sector

• Sector responsible for care of elderly residents of

materially greater vulnerability (if infected) than wider

community

Key responses

• Aged care operations deemed to be an essential

service, continuing throughout lockdowns

• Some increase in costs (particularly around the need

for additional PPE) but offset by additional MoH

funding for COVID-19 related expenses

Actions

• Policies and procedures already in place to deal with

infectious disease, given in particular existing infection

control protocols and procedure upgrades in early

2000s due to Bird Flu risk

• Frequent communication with MoH, DHBs and other

aged care providers

Impacts

• Limited impact on occupancy, with marginal increase

experienced. Strong reputation for care and ongoing

resident communication, and promotional activity has

assisted new resident confidence

• No material stresses or negative implications evident

on key suppliers

• As at 30 November 2020, no resident COVID-19 cases

reported

Retirement village

operations

Implications for sector

• Sector demographic less vulnerable than aged care

residents but still at greater risk than wider

community

Key responses

• Prospective residents unable to be shown round

facilities during lockdowns, temporarily impacting

resales and new sales volumes

• Development activities generally not deemed to

be essential requiring most development activity

to pause

Actions

• Wage subsidy support not required (with Radius Care

not meeting revenue loss thresholds in any event)

Impacts

• More limited impact to Radius Care given retirement

village business materially smaller (than aged care

business) and minimal development currently

underway

• As at 30 November 2020, no resident COVID-19 cases

reported

Staff and residentsImplications for sector

• Increased requirements including:

• Isolation requirements for residents and staff

• Screening facility entrants

• Restricting visitors to essential visitors only

Key responses

• With increased unemployment in the wider economy

there is greater focus on “repurposing” people into

the sector

Actions

• No reduction to staff hours or pay rates implemented

• No movement of staff between facilities to limit

infection control

Impacts

• Staff retention has improved

• As at 30 November 2020, no staff COVID-19 cases

reported

Further information on the financial impact of COVID-19 on Radius Care is included in the Pro forma Underlying Statement of

Comprehensive Income on page 62 in Section 4 (Radius Care’s financial information), which separately sets out the additional

COVID-19 related expenses incurred by Radius Care as well as the offsetting Government subsidy received.

2. RADIUS CARE AND WHAT IT DOES

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 43

Radius Care’s Directors
and Senior Management

Brien Cree

Executive Chairman and

Managing Director

Brien Cree is the founding shareholder

of Radius Care and has been Managing

Director from the company’s inception

in 2003. Brien has built the Radius

Care’s property portfolio from nothing

to its current 22 aged care facilities and

two retirement villages. As Executive

Chairman and Managing Director, Brien

is focused on the formulation and

execution of Radius Care’s strategic

growth objectives.

Brien has more than 30 years’

experience in the aged care sector. He

is a board member of the NZACA and

past board member of the Retirement

Villages Association.

Duncan Cook

Non-Executive Director

LLB

Duncan Cook has been a director

of Radius Care since 2010, and

worked with Radius Care’s founders

to establish, structure and grow

Radius Care’s business. Duncan is a

partner at Sharp Tudhope Lawyers

(Tauranga and Auckland) and has

over 30 years’ experience in practice.

His key areas of practice are mergers

and acquisitions, and turnaround and

restructuring. Duncan is a member of

the New Zealand Law Society, Institute

of Directors New Zealand (Inc) and

Restructuring Insolvency & Turnaround

Association New Zealand Incorporated.

Duncan has governance experience

across a range of industry sectors,

including fishing, exports and housing

construction. He has volunteered on

the boards of the Tauranga Chamber

of Commerce and agencies associated

with economic development in the

Tauranga region.

Board of Directors

Radius Care’s Board currently comprises:

Bret Jackson

Non-Executive Director

BCom (Honours),

MBA (Harvard Business School)

Bret Jackson has been a director of

Radius Care since 2014. Bret is an

experienced business professional

with over two decades of business

experience. Bret is a co-founder

of Knox Investment Partners (a

leading private equity manager)

and has been a Managing Director

of Knox Investment Partners since

2005 (focusing on deal origination,

strategy and value creation). Bret

has represented Knox Investment

Partners on the board of every

portfolio investment made by it and is

currently Chairman of AAM Group in

Australia. Bret is also a past President

of the Harvard Business School Alumni

Association of New Zealand. Previously

Bret held corporate roles at Mobil

Oil New Zealand, as a management

consultant at Boston Consulting Group

(Sydney and London) and has founded

and successfully operated his own

private businesses.

2. RADIUS CARE AND WHAT IT DOES

44 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

Timothy Sumner
Non-Executive Director

BCom, DipGrad, CA

Tim Sumner has been a director

of Radius Care since 2014. Tim is a

New Zealand Chartered Accountant

and finance professional with over

two decades of financial services

experience. He started his career with

KPMG (Auckland and Moscow) and

then moved into banking and private

equity with Credit Suisse (London

and New York). Tim is a co-founder

of Knox Investment Partners and has

worked as a Managing Director of

Knox Investment Partners since 2005,

focusing on deal structuring and

execution and fund administration.

Mary Gardiner

Independent Director

BCom, CA, FCIS, MInstD

Mary Gardiner was appointed as an

independent director of Radius Care in

December 2020. She is an independent

director and chair of the Audit and

Risk Committee of Southern Cross Pet

Insurance, Chair of Netball Northern

Zone and trustee of Mangere Mountain

Education Trust, an Auckland Council

controlled organisation.

Mary has previously been Chair

of Auckland Netball Centre and

Badminton NZ. Her commercial

experience includes roles as Chief

Financial Officer of Instant Finance and

Radius Health Group, and Governance

Risk Manager at Air New Zealand,

following a career focused primarily

in financial services with KPMG in

New Zealand, Germany and Australia.

Mary is a member of the Institute

of Directors, Fellow of Governance

New Zealand and is a New Zealand

Chartered Accountant.

Hamish Stevens

Independent Director

MCom (Honours), MBA, CA, CInstD

Hamish was appointed as an

independent director of Radius Care

in December 2020. Hamish is an

Auckland based independent director

having held directorships in both the

listed and private company sectors

since 2010. Hamish is also currently

Chair of Evolve Education Group, East

Health Services and Pharmaco and a

director of Marsden Maritime Holdings,

Pacific Radiology Group and Counties

Power. Prior to his governance career

Hamish held senior finance positions

with Heinz Wattie, Tip Top Ice Cream

and DB Breweries. Hamish is a qualified

chartered accountant and a chartered

member of the Institute of Directors.

2. RADIUS CARE AND WHAT IT DOES

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 45

Senior Management
Radius Care’s senior management team currently comprises:

Brien Cree

Managing Director

See biography in this section under the heading “Board of Directors” on previous page.

Stuart Bilbrough

Chief Executive Officer

BCom, MBA (Distinction), CA

Stuart Bilbrough was

appointed Chief Executive

Officer of Radius Care

in June 2020, following

successful roles in the

healthcare industry. He was

Chief Financial Officer at

Radius Care from 2010 to

2017. Stuart has over 30

years’ experience in finance

roles in industries including

healthcare, fast moving

consumer goods (FMCG),

logistics, telecommunications

and financial services.

Notable companies include

PricewaterhouseCoopers,

Fonterra, Deutsche Bank and

American Express. Stuart is

a New Zealand Chartered

Accountant and holds an

MBA with distinction from

Massey University. Stuart

is a board member of the

New Zealand Underwater

Association Inc.

Jane Smart

Chief Operations Officer

BSc Physiotherapy,

Dip.Business Administration,

MBS

Jane Smart was appointed

Chief Operations Officer

of Radius Care in February

2011. She has over 30 years’

experience in healthcare and

extensive experience in the

aged care sector. Jane has

spent most of her career in

leadership and management

positions.

Steven Heesen

General Manager,

Commercial Services

Bachelor of International

Hospitality & Hotel

Management (Hons)

Steven Heesen joined

Radius Care in 2007 and

heads up the Radius Care

commercial services team.

He has over 20 years’

experience in hospitality

management and over 16

years’ experience in the aged

care sector. His disciplines

include all property matters,

procurement, marketing,

hospitality and information

services. Steven was trained

in Europe and has a business

management degree.

Michelle Slabber

General Manager, Finance

BCom (Hons), CA

Michelle Slabber joined

Radius Care in 2016.

Michelle has nearly 25

years’ experience in finance

roles in various industries

including healthcare

and financial services.

Michelle trained with

PricewaterhouseCoopers

in South Africa and is a

New Zealand Chartered

Accountant.

2. RADIUS CARE AND WHAT IT DOES

46 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

Substantial product holders
and relevant interests in

Radius Care

Substantial product holders

As at the date of this Profile the following persons have, and immediately after listing will have, a relevant interest in 5% or more

of the Shares in Radius Care:

Person and nature of relevant interestNumber of Shares% of Shares

Wave Rider Holdings Limited is the registered holder and beneficial owner of Shares as

trustee for the Wave Rider Trust. As a result of Brien Cree having the right to appoint

and remove trustees of the Wave Rider Trust, he has a relevant interest in Shares held by

Wave Rider Holdings Limited as trustee for the Wave Rider Trust.

95,312,500 54.00%

Knox Investment Partners is the manager of Knox Fund IV NZD LP and Knox Fund

IV AUD LP (“Knox Funds”). As a result of the management role performed by Knox

Investment Partners for the Knox Funds, Knox Investment Partners has a relevant interest

in the Shares held by the Knox Funds, being:

• 22,501,977 Shares held by Knox Fund IV NZD LP; and

• 4,320,051 Shares held by Knox Fund IV AUD LP.

Each of Bret Jackson and Timothy Sumner also has a relevant interest in the Shares held

by the Knox Funds as, by virtue of being a director of Knox Investment Partners, he has

(together with the other) the power to control the exercise of the rights attaching to the

Shares held by the Knox Funds.

26,822,02815.20%

Knox Fund IV NZD LP is the registered holder and beneficial owner of Shares.22,501,977 12.75%

ROC Capital Pty Limited is the manager of ACT Private Equity No.3 Fund, ROC

Alternative Investment Trust VI and ROC Asia Pacific Co-Investment Fund II (“ROC

Funds”). As a result of the management role performed by ROC Capital Pty Limited for

the ROC Funds, ROC Capital Pty Limited has a relevant interest in the Shares held by

Perpetual Corporate Trust Limited as custodian for the ROC Funds as follows:

• 5,994,760 Shares held on behalf of ACT Private Equity No.3 Fund;

• 5,994,760 Shares held on behalf of ROC Alternative Investment Trust VI; and

• 5,994,760 Shares held on behalf of ROC Asia Pacific Co-Investment Fund II.

17,984,28010.19%


2. RADIUS CARE AND WHAT IT DOES

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 47

Shareholdings held by directors and senior managers
The table below sets out the equity securities in Radius Care that the directors and senior managers of Radius Care have an

interest in at the date of this Profile and will likely have an interest in immediately after listing.

Director / senior managerNature of relevant interestNumber of Shares% of Shares

Brien CreeHas the power to control the exercise of the rights

attaching to the Shares held by Wave Rider Holdings

Limited as trustee of Wave Rider Trust, by virtue of

having the power to appoint and remove trustees of

the Wave Rider Trust.

95,312,500 54.00%

Bret JacksonHas a relevant interest in 2,612,562 Shares held by

Takatimu Investments Limited as trustee of the

Takatimu Investment Trust, by virtue of being the sole

shareholder and a director of Takatimu Investments

Limited.

Has a relevant interest in a further 26,822,028 Shares

as, by virtue of being a director of Knox Investment

Partners, together with Timothy Sumner, he has the

power to control the exercise of the rights attaching to

the Shares held by the Knox Funds.

29,434,590 16.68%

Timothy SummerIs the registered holder and beneficial owner of

997,456 Shares.

Has a relevant interest in a further 26,822,028 Shares

as, by virtue of being a director of Knox Investment

Partners, together with Bret Jackson, he has the power

to control the exercise of the rights attaching to the

Shares held by the Knox Funds.

27,819,484 15.76%

Duncan CookRegistered holder and beneficial owner375,000 0.21%

Jane SmartRegistered holder and beneficial owner343,750 0.19%

Steven HeesenRegistered holder and beneficial owner281,250 0.16%

Stuart BilbroughRegistered holder and beneficial owner187,500 0.11%

Michelle SlabberRegistered holder and beneficial owner 12,500 0.01%

2. RADIUS CARE AND WHAT IT DOES

48 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

Other equity securities
of Radius Care

As at the date of this Profile, there are no other classes of Radius Care equity securities.

Under the Constitution, any other class of equity securities of Radius Care that ranks equally with, or in priority to, the Shares

may be issued without a special resolution of the holders of the Shares. However, the issue of new equity securities in Radius

Care is governed by the NZX Listing Rules, which require the approval by ordinary resolution of the holders of the Shares to the

issue of new equity securities, except in certain circumstances set out in the NZX Listing Rules.

2. RADIUS CARE AND WHAT IT DOES

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 49

Director remuneration
and benefits

The table below sets out the total of the remuneration and the value of other benefits received by each director of Radius Care

in respect of Radius Care or any other member of the Radius Care Group during FY2020 and expected to be received in FY2021.

The remuneration and other benefits to be provided to the directors during the next financial year (being FY2022) are expected

to be consistent with the amounts payable from 1 December 2020 for the remainder of FY2021 on an annualised basis. As at the

date of this Profile, the directors are expected to receive the following annual directors’ fees in FY2022:

The fees for directors of Radius Care (in their capacity as directors) that apply from listing have been fixed as a total pool of up

to $800,000 per annum. In FY2022, the total fees payable to directors of Radius Care (in their capacity as directors) is expected

to be $522,000 excluding the Executive Chairman and Managing Director.

The directors are entitled to be reimbursed for all reasonable travel, accommodation and other expenses incurred by them in

connection with their attendance at Board or shareholder meetings, or otherwise in connection with Radius Care’s business.

Director Remuneration and

value of other benefits

received in FY2020

Expected remuneration and value

of other benefits expected to

be received in FY2021

TotalBase Fee

35

Committee Work

36

Total

Brien Cree$870,000

37


(as Managing Director)

$870,000

(as Managing Director)

Duncan Cook

38

$128,000$115,333$4,000$119,333

Bret JacksonNil$92,500$2,000$94,500

Timothy SumnerNil$92,500$2,000$94,500

Mary GardinerNil$30,000$4,000$34,000

Hamish StevensNil$30,000$4,000$34,000

PositionFees per annum

ChairNil (as Executive Chair Brien Cree will

not receive any fees in his capacity as

a director)

Directors

(other than the Chair)

$90,000

Committee Chair$12,000

Committee members $6,000

35 With effect from 1 December 2020, the base fee for directors (other than the Chair) has been set at $90,000 per annum.

36 With effect from 1 December 2020, the base fee for being a Board committee chair has been set at $12,000 per annum and the base fee for being a

Board committee member has been set at $6,000 per annum.

37 Remuneration received in Brien Cree’s capacity as Managing Director of Radius Care (comprising salary of $800,000 and a car allowance of $70,000).

38 Duncan Cook is a partner at Sharp Tudhope and, through Sharp Tudhope, provides legal services to Radius Care. Radius Care pays fees to Sharp

Tudhope for the provision of such legal services. In FY2020 such fees totalled $106,000.

2. RADIUS CARE AND WHAT IT DOES

50 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

Employee
remuneration

Employee

incentives

The number of employees or former employees of Radius

Care (not being directors of Radius Care) who, during

FY2020, received remuneration and other benefits in their

capacity as employees that in value was or exceeded

$100,000 per annum was as follows:

39


Following its listing on the NZX Main Board, Radius Care

intends to establish a new long-term incentive plan (“LTI

Plan”) for senior executives, to incentivise and retain

those employees.

Under the LTI Plan, participants will be granted performance

share rights (“PSRs”) which, upon vesting, entitles the

participant to subscribe for, or be transferred, one Share

for each PSR. Vesting of PSRs will be subject to meeting

the vesting conditions set by the Board. The Board has an

absolute discretion to invite employees to participate in the

LTI Plan and to set the terms and conditions of PSRs at the

time they are granted, including the number of PSRs to be

granted and any vesting conditions.

No grants of PSRs have been made as at the date of

this Profile.

RemunerationNumber of employees

$100,000 - $109,999

7

$110,000 - $119,999

3

$120,000 - $129,999

7

$130,000 - $139,999

3

$140,000 - $149,999

5

$160,000 - $169,999

1

$190,000 - $199,999

1

$290,000 - $299,999

1

39 Note that this table does not include any remuneration for Stuart Bilbrough,

as he rejoined Radius Care as CEO in FY2021.

2. RADIUS CARE AND WHAT IT DOES

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 51

Material interests in
the Radius Care Group

Brien Cree is a director of, and has an interest in

approximately 24% of the shares in, Cibus Catering Limited

(“Cibus”). Cibus and Radius Care are party to a contract

catering agreement (“Catering Agreement”) under which

Cibus provides catering and catering consulting services to

nine of Radius Cares’ facilities. The annual amount currently

paid to Cibus Catering by Radius Care under the Catering

Agreement is approximately $4.4 million. The current term

of the Catering Agreement expires on 2 September 2024

and Cibus has a right to renew the Catering Agreement for

a further five year term after the expiry of the initial term.

Either party may terminate the Catering Agreement without

cause on six months’ notice to the other party.

Brien Cree and Wave Rider Holdings Limited (as trustee of

the Wave Rider Trust) have provided personal guarantees to

one landlord in respect of Radius Care Group’s obligations

under the various premises leases entered into with that

landlord. Wave Rider Holdings Limited and Radius Care have

entered into a guarantee fee deed under which Radius Care

is to pay a fee (payable quarterly) to Wave Rider Holdings

Limited equivalent to 3.5% of the annual rental and other

moneys payable under the leases guaranteed by Brien Cree

and Wave Rider Holdings Limited. For FY2021, the amount

payable by Radius Care under this guarantee fee deed is

expected to be approximately $85,937, and for FY2022

(being the first full financial year after the date of this

Profile, the amount payable is expected to be approximately

$175,301. The directors of Radius Care (other than Brien

Cree) are satisfied that the annual fee payable to Wave Rider

Holdings Limited under this arrangement is consistent with

the fees that would be chargeable by third party providers

to provide similar lease guarantee arrangements.

Brien Cree and Radius Care are party to an agreement to

assign (“Assignment Agreement”) under which Brien Cree

has agreed to assign to Radius Care his rights under an

agreement for sale and purchase of real estate (“Land SPA”)

to acquire a c.4.3 hectare development property at Main

North Road, Belfast, Christchurch for a purchase price of

$5.8 million (of which a non-refundable deposit of $300,000

has already been paid) from an unrelated third party.

The Assignment Agreement is conditional on the Board

approving the Assignment Agreement on or before

2 April 2021. The Board (excluding Brien Cree as an

interested director) intends to consider approving the

Assignment Agreement if it can obtain:

• resource consent and funding for the development of an

integrated aged care facility and retirement village on the

property, totalling approximately 70 Care Beds, 30 Care

Suites and 94 Units, on terms satisfactory to it; and

• an independent valuation that confirms that the

property’s fair value after resource consent is granted

exceeds the purchase price of the property (including the

consideration payable to Brien Cree by Radius Care for

the assignment of his rights under the Land SPA).

An application for resource consent for the development

of the Christchurch property has been submitted and

a decision is expected before April 2021. There is no

guarantee that resource consent will be granted or granted

on the terms sought by Radius Care. There is similarly no

guarantee that Radius Care will exercise its right to acquire

the Christchurch property.

The consideration payable by Radius Care to Brien Cree

under the Assignment Agreement for the assignment of

his rights under the Land SPA is $700,000 (inclusive of

GST, if any). This includes a non-refundable deposit already

paid by Radius Care of $300,000, being an amount equal

to the non-refundable deposit already paid by Brien Cree

under the Land SPA. If the Board approves the Assignment

Agreement and it becomes unconditional, the balance of the

consideration payable to Brien Cree (being $400,000) is

payable on settlement under the Assignment Agreement on

16 April 2021, and the balance of the purchase price for the

property under the Land SPA (being $5.5 million) is payable

to the third party vendor on settlement under the Land

SPA. Settlement under the Land SPA is due to occur on the

later of 31 March 2021 and the issue of title in respect of the

Christchurch property. If settlement under the Land SPA

occurs before settlement under the Assignment Agreement,

Brien Cree is to procure delivery of the Christchurch

property to Radius Care on the same terms as if settlement

under the Land SPA had occurred after the Assignment

Agreement had become unconditional and Radius Care had

accepted an assignment of the Land SPA.

Each of Radius Care’s senior managers (including Brien

Cree) have entered into employment agreements with

Radius Care.

Radius Care has granted indemnities, as permitted by the

Companies Act, in favour of each of its directors and Chief

Executive Officer. Radius Care also maintains insurance for

its directors and officers.

2. RADIUS CARE AND WHAT IT DOES

52 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

Other material governance
disclosures

Appointment of Directors

The Board has the power to appoint additional directors

to the Board from time to time, in accordance with the

NZX Listing Rules. Any director appointed by the Board

must retire and seek re-appointment at the next Annual

Shareholders’ Meeting of Radius Care in accordance with

the NZX Listing Rules.

Major shareholder

At listing, the shareholding of Wave Rider Holdings Limited

in Radius Care will be 54.00%. This means that Wave Rider

Holdings Limited will have the ability to pass an ordinary

resolution of Radius Care shareholders (even without the

support of other shareholders), and will also likely have

the ability to control the outcome of a special resolution

of Radius Care shareholders under the Companies Act.

Escrow arrangements

Each of Wave Rider Holdings Limited and the Knox Funds

(together the “Escrowed Shareholders”) have entered

into escrow arrangements with Radius Care and ASB

Bank Limited in respect of the following Shares

(”Escrowed Shares”):

• for Wave Rider Holdings Limited, 88,423,995 Shares; and

• for the Knox Funds, 20,715,547 Shares.

Under these arrangements each Escrowed Shareholder

has agreed not to sell or otherwise dispose of any Shares

where such sale or disposal would result in the Escrowed

Shareholder holding less than their specified number of

Escrowed Shares until the earliest to occur of:

• the first date on which

40


• Radius Care’s equity ratio (the ratio of total shareholder

funds to total assets of the Radius Care Group

(excluding (i) in each case, the value of the village

facilities recorded in the financial statements as

investment property and (ii) in the case of shareholder

funds only, the refundable occupation right agreements

and indebtedness for borrowed money of Elloughton

Grange Village Limited)) is 40% or more; and

• Radius Care’s debt coverage ratio (the ratio of senior

debt (excluding indebtedness for borrowed money of

Radius Care Holdings Limited and Elloughton Grange

Village Limited) to Pre NZ IFRS 16 EBITDA for the last

12 months) is less than 1.5 times;

• the date on which the Radius Care Group repays all

indebtedness owed by it to ASB Bank Limited; and

• 29 July 2023.

These restrictions do not apply (and therefore Escrowed

Shares can be sold) in the following circumstances: (i) where

the Escrowed Shareholder transfers shares to an affiliate

or replacement trustee who enters into arrangements on

the same terms as these escrow arrangements, (ii) where

the Escrowed Shareholder grants a security interest over

its Shares in favour of a bona fide lender who agrees to be

bound by these escrow arrangements, (iii) where a takeover

offer is made under the Takeovers Code or a similar scheme

of arrangement, (iv) where the Escrowed Shareholder

sells Shares in connection with or after a capital raising

undertaken by Radius Care that results in Radius Care’s

equity ratio being 40% or more and Radius Care’s debt

coverage ratio being less than 1.5 times and (v) with the

written approval of Radius Care, the non-interested directors

of Radius Care and ASB Bank Limited.

The Escrowed Shares held by the Escrowed Shareholders

represent, in aggregate, 61.84% of the total Shares on issue

at the time of listing.

Government funding contracts

A number of Radius Care’s contracts for Government

funding of its Care Beds (which in aggregate relate to

just over half of Radius Care’s Government funding for

its Care Beds) contain change of control provisions that

require Radius Care to obtain MoH/DHB consent if any

person obtains or loses the ability to appoint a majority

of the directors to the Board, which Wave Rider Holdings

Limited has for so long as its shareholding is greater than

50%. Radius Care intends to seek the necessary MoH/DHB

consent prior to undertaking any capital raising that could

result in Wave Rider Holdings Limited’s shareholding being

reduced below 50%. While there can be no guarantee this

consent will be forthcoming, Radius Care considers the

risk of this consent not being obtained to be low given the

services provided by Radius Care under those contracts will

not be affected by any reduction in Wave Rider Holdings

Limited’s shareholding.

40 See the Supplementary Financial Information document on the Radius Care

Website for further detail on the definitions of Radius Care’s equity ratio and

debt coverage ratio.

2. RADIUS CARE AND WHAT IT DOES

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 53

3.
Key features of

Radius Care shares

SharesDividend
policy

The key features of the Shares do not differ from

those that generally apply to other ordinary shares

in a company.

Shareholders who wish to sell their Shares on the

NZX Main Board after listing must contact a broker

and have a Common Shareholder Number (CSN)

and an Authorisation Code (FIN).

Dividends are declared at the Board’s discretion, and

depend on a number of factors, including Radius Care’s

financial performance, financial position, market conditions,

future funding requirements and any contractual, legal or

regulatory restrictions on the payment of dividends by

Radius Care. The payment of dividends is not guaranteed

and Radius Care’s dividend policy may change over time.

In declaring dividends, Radius Care must comply with the

solvency test under the Companies Act and covenants in

Radius Care’s banking facilities.

Subject to a number of factors including those outlined

above, Radius Care’s dividend policy is to target a payout

ratio of 50% to 70% of full financial year AFFO with an

interim dividend to be paid in December and a final

dividend to be paid in June of each year with each dividend

comprising of approximately half of the expected full year

dividend.

Given the timing of Radius Care’s listing in mid-December

2020, the Board’s current intention is to pay an interim

dividend in respect of 1HY2021 in February 2021. As such,

Radius Care intends to pay three dividends across the 2021

calendar year, expected to comprise of:

• A February 2021 dividend and a June 2021 dividend in

relation to FY2021, equal to 50% of AFFO; and

• A December 2021 dividend in relation to 1HY2022, in line

with its dividend policy (of 50% to 70% of AFFO).

Please refer to page 61 of Section 4 (Radius Care’s financial

information) for more information on implied dividend yields

for FY2021 based on FY2021 Guidance.

3. KEY FEATURES OF RADIUS CARE SHARES

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 55

4.
Radius Care’s

financial

information

Introduction
The tables in this section provide key financial information

about Radius Care. Full financial statements and other

financial information are available on the Radius Care

Website (www.radiuscare.co.nz). If you do not understand

this financial information, you can seek advice from a

financial adviser or an accountant.

The financial information in this Profile is presented in New

Zealand dollars and is rounded, which may result in some

discrepancies between the sum of the components and

totals within tables, and also certain percentage calculations.

Information presented in this section contains the following

types of financial information:

• Statutory historical financial information, as reported

in Radius Care’s financial statements. Historical financial

information is sourced from Radius Care’s audited full

year financial statements and unaudited interim financial

statements, which are available on the Radius Care

Website. This document presents audited historical

financial information on Radius Care for the financial

years ended 31 March 2018 (“FY2018”), 31 March 2019

(“FY2019”), 31 March 2020 (“FY2020”), the unaudited

six-month interim period ended 30 September 2020

(“1HY2021”), and the unaudited six-month interim period

ended 30 September 2019 (“1HY2020”) (collectively, the

“Historical Period”).

• Pro forma Underlying historical financial information

which has been derived from the statutory historical

financial information, with the following adjustments:

Pro forma adjustments

• NZ IFRS 16 consistency adjustments: As Radius Care

leases the land and buildings of the majority of the

facilities that it operates from, its adoption of NZ IFRS

16 in FY2020 has had a material impact on its statutory

financial statements. Radius Care has applied a Pro

forma adjustment to its FY2018 and FY2019 statements

of comprehensive income to retrospectively reflect the

impact of NZ IFRS 16 on these prior periods. This allows

for like-for-like comparison for key financial metrics

across time periods, on both a pre and post NZ IFRS 16

basis;

• Non-recurring or infrequent items: Removal of the one-

off impact of COVID-19 related expenses and COVID-19

related government subsidy; and

• Structural changes and other: Adjustments to reflect

on-going recurring listed and other company costs.

Underlying adjustments

• Adjustments to produce Underlying metrics typically

reported by other NZX listed aged care and retirement

village operators to allow for like-for-like comparison

across peers in the sector. Key Underlying adjustments

reflect removal of changes in fair value of investment

properties, addition of realised development margins on

new Unit sales and realised gains on Unit resales (and

where appropriate removal of deferred tax expenses).

Taken in aggregate these adjustments produce various

non-NZ GAAP Pro forma Underlying metrics including:

• Pro forma Underlying EBITDA;

• Pre-NZ IFRS 16 Pro forma Underlying EBITDA;

• Pro forma Underlying NPAT;

• Pre-NZ IFRS 16 Pro forma Underlying NPAT; and

• AFFO, which is a cash proxy used by Radius Care to

determine the level of dividend it can support.

These adjustments are intended to allow investors to

compare Radius Care’s historical financial information on a

consistent basis, to better understand the trends in financial

performance, and to compare Radius Care to other NZX

listed aged care and retirement village operators.

The non-NZ GAAP metrics outlined above have been

prepared solely for the purpose of inclusion in this Profile.

For further details on the Pro forma and Underlying

adjustments, the principal assumptions on which they

are based, and reconciliation to information prepared in

accordance with NZ GAAP please refer to the information

under the headings “Adjustments for Pro forma Underlying

Metrics” and “Reconciliation of non-NZ GAAP to NZ GAAP

Financial Information” on pages 74 and 72.

4. RADIUS CARE’S FINANCIAL INFORMATION

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 57

FY2021 Guidance
In addition to the historical financial information outlined

above, this Profile also contains guidance for FY2021 for

certain key financial metrics, namely Pro forma Underlying

EBITDA, Pre-NZ IFRS 16 Pro forma Underlying EBITDA,

and AFFO (“FY2021 Guidance”). This FY2021 Guidance is

intended to provide additional information on Radius Care’s

near-term prospects based on the Board’s assessment of

events and conditions existing at the date of this Profile.

The FY2021 Guidance reflects:

• Actual historical financial performance for the six months

ended 30 September 2020 (unaudited); and

• The Board’s estimate of financial performance for the six

months ending 31 March 2021 (taking into consideration

any known material events up to 31 October 2020).

Guidance by its nature is inherently uncertain and represents

a prediction of future events which cannot be assured. It

involves various uncertainties and risks, many of which are

beyond the control of Radius Care, and accordingly, actual

results will likely vary from the information presented,

potentially materially. As a result, neither the Board nor any

other person can provide any assurance that the FY2021

Guidance will be achieved and so undue reliance should not

be placed on the FY2021 Guidance provided. We encourage

you to read the Profile in full and take due consideration of

the information in Section 5 (Risks to Radius Care’s business

and plans) in particular.

4. RADIUS CARE’S FINANCIAL INFORMATION

58 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

Summary of key financials
Selected financial information

1

NZ$mFY2018FY2019FY20201HY20201HY2021

Financial period

12 months

ended

31 March

2018

12 months

ended

31 March

2019

12 months

ended

31 March

2020

6 months

ended

30 September

2019

6 months

ended

30 September

2020

AuditedAuditedAuditedUnauditedUnaudited

Statement of Comprehensive Income:

1,2


Revenue100.2 110.1113.7 55.9 61.3

Pro forma Underlying EBITDA19.7 20.418.2 9.312.4

Pre-NZ IFRS 16 Pro forma Underlying EBITDA

3

7.78.05.83.66.0

NPAT3.8 4.2 (2.8) (1.5) 2.1

Statement of Cash Flow items and cash proxies:

Dividends declared0.9 0.90.2 0.2 0.0

Net cash flows from operating activities4.5 7. 96.5 2.1 5.9

AFFO

4

1.32.00.80.02.3

Statement of Financial Position:

Right-of-use assets under NZ IFRS 16--181.4184.1179.4

Total assets66.7 73.4270.8 265.8 273.3

Cash and cash equivalents1.84.22.3 2.1 4.6

Total external bank debt 22.320.5 31.4 31.8 30.6

Lease liabilities under NZ IFRS 16--185.3186.3185.0

Total debt27. 425.5216.7218.1215.6

Total liabilities52.0 55.5250.0249.4 250.4

Net assets14.7 17.9 20.8 16.4 22.9


Notes:

1 Radius Care first adopted NZ IFRS 16 for the FY2020 financial results. Statutory information for FY2020, 1HY2020, and 1HY2021 reflects the adoption of NZ IFRS 16,

but statutory information for other time periods (i.e. FY2018 and FY2019) does not reflect the adoption of NZ IFRS 16. As such, line items (other than those denoted as

“Pro forma Underlying” or “AFFO”) may vary materially across time periods as a direct result of the timing of the adoption of NZ IFRS 16.

2 The selected financial information is sourced from audited financial statements and unaudited interim financial statements that are available on the Radius Care

Website. Some line items in the selected financial information include adjustments applied by Radius Care (denoted “Pro forma Underlying” and “AFFO”). For an

explanation of Pro forma and Underlying adjustments in the selected financial information, please refer to the heading ‘Reconciliation of non-NZ GAAP to NZ GAAP

Financial Information’ in this section of the Profile (page 72).

3 Pre-NZ IFRS 16 Pro forma Underlying EBITDA is a non-NZ GAAP measure that includes Pro forma adjustments and Underlying adjustments as described under the

section heading ‘Reconciliation of non-NZ GAAP to NZ GAAP Financial Information’ in this section of the Profile but does not reflect the adoption of NZ IFRS 16.

4 AFFO is a non-NZ GAAP measure and is defined as outlined under the section heading ‘Reconciliation of non-NZ GAAP to NZ GAAP Financial Information’ in this

section of the Profile.

4. RADIUS CARE’S FINANCIAL INFORMATION

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 59

FY2021 Guidance
Capitalisation measures

For the year ending 31 March 2021, Radius Care expects to

achieve:

• Pro forma Underlying EBITDA of between $23.0 million

and $23.8 million;

• Pre-NZ IFRS 16 Pro forma Underlying EBITDA of between

$10.2 million and $11.0 million; and

• AFFO of between $2.9 million and $3.5 million.

As noted previously, the FY2021 Guidance reflects the actual

Pro forma Underlying historical performance for the first

6 months ended 30 September 2020 (shown in the table

of Selected Financial Information above) and the Board’s

estimate of financial performance for the next six months

ending 31 March 2021 (taking into consideration any known

material events up to 31 October 2020).

The Board has ascribed a listing price of $0.80 per Share (“Listing Price”), based on its view of the equity value of Radius Care.

It has been provided to inform investors of the value ascribed to Shares at listing by the Board. The Listing Price implies the

valuation metrics, as set out in the table below. The price at which Shares will be traded on the NZX Main Board following listing

will depend on the demand for, and supply of, Shares and be subject to change.

Capitalisation Table

Number of equity Shares on issue at listing176,495,000

Listing Price$0.80 per Share

Implied market capitalisation$141.2 million

Net interest bearing bank debt as at 30 November 2020

1

$24.8 million

Implied enterprise value (excluding lease liabilities under NZ IFRS 16)$166.0 million

Lease liabilities under NZ IFRS 16 as at 30 November 2020$185.1 million

Implied enterprise value (including lease liabilities under NZ IFRS 16)$351.1 million

Note:

1 Comprises unaudited net interest bearing bank debt as at 30 November 2020 of $30.0 million and cash and cash equivalents of $5.2 million

Implied market capitalisation is the value of all of Radius Care’s equity securities, as implied by the Listing Price. It tells you

what Radius Care is proposing what Radius Care’s equity is worth.

Implied enterprise value (“EV”) is a measure of the total value of the business of Radius Care, as implied by the Listing Price.

The implied enterprise value is the amount that a person would need to pay to acquire all of Radius Care’s equity securities and

to settle all of Radius Care’s interest bearing bank debt. It is a measure of what Radius Care is proposing the business of the

Radius Care Group as a whole is worth.

Implied enterprise value (including lease liabilities under NZ IFRS 16) is equal to the implied EV plus lease liabilities under

NZ IFRS 16.

41 As noted on page 11, Harmos Horton Lusk Limited has received 250,000

Shares which form part of the $0.8 million listing costs, but which are

non-cash in nature.

Given the timing of Radius Care’s listing in mid-December

2020, the Board’s current intention is to pay an interim

dividend in respect of 1HY2021 in February 2021. As such,

Radius Care intends to pay three dividends across the 2021

calendar year, expected to comprise of:

• A February 2021 dividend and a June 2021 dividend in

relation to FY2021, equal to 50% of AFFO; and

• A December 2021 dividend in relation to 1HY2022, in line

with its dividend policy (of 50% to 70% of AFFO).

In addition to the above, Radius Care expects to incur

in FY2021 one-off costs associated with its listing of

approximately $0.8 million (pre-tax).

41


4. RADIUS CARE’S FINANCIAL INFORMATION

60 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

Implied listing multiples and
dividend information

The following metrics are prepared based on certain non-NZ GAAP Pro forma Underlying financial information, as set out

under the above headings, “Capitalisation Measures”, “Selected Financial Information” in the case of LTM metrics and “FY2021

Guidance” in the case of FY2021 Guidance metrics.

Implied listing multiples and dividend information

1

FY2021 Guidance

LT M

1

LowHigh

Implied EV (including lease liabilities under NZ IFRS 16) / Pro forma Underlying EBITDA16.5x15.2x14.7x

Implied EV / Pre-NZ IFRS 16 Pro forma Underlying EBITDA

20.3x

16.3x15.1x

AFFO

3

per Share – cents1.781.671.99

Dividend per Share – cents (at 50% of AFFO for FY2021)0.831.00

Implied dividend yield – cash dividend declared1.04%1.25%

Implied dividend yield – gross dividend declared

4

1.44%1.73%

Notes:

1 LTM reflects the twelve months ended 30 September 2020, calculated as the corresponding FY2020 metric plus the corresponding 1HY2021 metric less the

corresponding 1HY2020 metric.

2 Gross of attaching imputation credits – on a fully imputed basis but excluding RWT (Resident Withholding Tax).

As outlined in further detail in Section 3 (Key Features of Radius Care Shares), Radius Care’s dividend policy is to target a

payout ratio of 50% to 70% of full financial year AFFO with an interim dividend to be paid in December and a final dividend to

be paid in June of each year, with each dividend targeted to comprise of approximately half of the expected full year dividend.

Given the timing of Radius Care’s listing in mid-December 2020, the Board’s current intention is to pay an interim dividend

in respect of 1HY2021 in February 2021. As such, Radius Care intends to pay three dividends across the 2021 calendar year,

expected to comprise of:

• A February 2021 dividend and a June 2021 dividend in relation to FY2021, equal to 50% of AFFO (outlined in the Implied

Listing Multiples and Dividend Information table above); and separately

• A December 2021 dividend in relation to 1HY2022, in line with its dividend policy (of 50% to 70% of AFFO).

4. RADIUS CARE’S FINANCIAL INFORMATION

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 61

Pro forma Underlying
Statement of

Comprehensive Income

NZ$mFY2018FY2019FY20201HY20201HY2021

Financial period

12 months

ended

31 March

2018

12 months

ended

31 March

2019

12 months

ended

31 March

2020

6 months

ended

30 September

2019

6 months

ended

30 September

2020

AuditedAuditedAuditedUnauditedUnaudited

Aged care operating revenue98.8107.3112.655.559.0

Retirement village operating revenue0.60.91.10.60.6

Retirement village change in fair value

of investment property 0.71.4(0.6)(0.4)0.7

Group support revenue0.10.50.60.21.0

Revenue100.2110.1113.755.961.3

Aged care operating expenses(83.7)(92.5)(86.3)(42.7)(43.0)

Retirement village operating expenses(0.7)(0.7)(0.7)(0.4)(0.4)

Group support expenses(7.2)(7.2)(8.4)(3.8)(4.6)

Operating expenses(91.6)(100.4)(95.4)(46.9)(48.0)

Pro forma adjustments

Remove: Operating rental lease expense12.012.4---

Include: Other income0.1----

Remove: COVID-19 related expenses----0.6

Remove: Government COVID-19 subsidy--(0.4)-(0.9)

Include: Listed & other company costs(1.0)(1.1)(1.1)(0.5)(0.6)

Remove: Historical governance costs0.30.20.40.10.5

Pro forma adjustments11.411.5(1.1)(0.4)(0.4)

Underlying adjustments

Remove: Change in fair value of investment property(0.7)(1.4)0.60.4(0.7)

Include: Realised development margins0.20.50.40.30.2

Include: Realised gains on resales0.20.1--0.0

Pro forma Underlying EBITDA19.720.418.29.312.4


For a reconciliation of the Pro forma Underlying financial information to information prepared in accordance with NZ GAAP refer

to the sections headed “Reconciliation of non-NZ GAAP to NZ GAAP Financial Information” and “Adjustments for Pro forma

Underlying metrics” in this section of the Profile on pages 72 and 74.

4. RADIUS CARE’S FINANCIAL INFORMATION

62 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

Selected operational information
Financial periodFY2018FY2019FY20201HY20201HY2021

Number of Care Beds (period end)

1

1,6821,7011,7041,7041,714

Total Care Bed occupancy

2

89.1%89.5%90.0%89.7%91.6%

Pro forma Underlying EBITDA per Care Bed

3

$18,271$17,883$17,213$8,416$10,671

Number of Units (period end)

4

5563736876

Number of new Unit sales911852

Number of existing Unit resales23--1

Notes:

1 Comprises Care Beds occupied, available to be occupied or unavailable due to refurbishment.

2 Total occupied Care Bed days divided by total Care Bed days available during the period.

3 Pro forma Underlying EBITDA for aged care (as set out under the heading “Pro forma Underlying EBITDA by segment” on

page 66) divided by the average number of Care Beds occupied during the period.

4 Comprises Units occupied, available to be occupied or unavailable due to refurbishment.

4. RADIUS CARE’S FINANCIAL INFORMATION

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 63

How Radius Care
generates revenue

Radius Care primarily generates revenue from the operation of aged care facilities, with some revenue being generated

from the operation of retirement villages and minimal revenue from Group support. For the year ended 31 March

2020, approximately 99.0% of Radius Care’s revenue was generated from its aged care facilities with 0.5% of revenue

generated from its retirement villages and 0.5% from Group support.

FY2020 Revenue Composition

NZ$m

FY2018

$100.2

$110.1

$113.7

FY2019FY2020

110.0

115.0

105.0

100.0

95.0

90.0

Aged CareRetirement villageGroup support

4. RADIUS CARE’S FINANCIAL INFORMATION

64 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

Aged care
Set out below is a description of each of the key areas from

which Radius Care derives revenue:

• Care fees: Radius Care receives regulated care fees for

occupied Care Beds funded through a combination of

Government funding (via DHBs) and private resident

contributions. Care fees are set by the relevant DHB based

on the level of care being provided (rest home, hospital,

dementia and various categories of other specialist

care). Fees are earned based on each day the Care

Bed is occupied. For further detail on funding refer to

“Regulations and Funding” in Section 2 (Radius Care and

what it does) in this Profile.

• Accommodation supplements: Additional fees paid

privately by the resident for room features above the

Government recommended minimum standard (e.g. larger

room, ensuite and/or view).

• Other aged care income: Additional fees paid privately by

the resident for additional services such as day trips and

supplementary therapy services.

• Other: Rental income for rent charged to external parties

occupying facility space.

Retirement villages

• DMF: Retirement village residents incur a DMF for

the right to occupy a Unit under an ORA. Radius Care

typically applies a 30% DMF based on the ORA licence

agreement, which contractually accrues over a 3 year

term. For accounting purposes however, the DMF is

recognised over the average term that a resident is

expected to occupy a Unit (8 years). This term (8 years)

is applied to all financial years in this Profile. Upon resale

of the Unit the contractually accrued DMF is deducted

from the resale proceeds paid to the outgoing resident

or their estate.

• Changes in fair value of investment properties: Under

NZ IAS 40, fair value movements in the value of

investment property (i.e. Radius Care’s owned retirement

village Units) is recognised regardless of whether the fair

value movements are realised or unrealised. Fair value

movements are based on a valuation of Radius Care’s

owned retirement villages by an independent registered

valuer every 6 months. Note however, that the Underlying

metrics reflect only realised gains and development

margins on Radius Care’s retirement villages.

• Weekly service fees: Fees charged to residents for the

general upkeep and outgoings (covering, among other

things, insurance, rates, cleaning of common and outside

areas, gardening, and provision of common facilities).

• Other: Additional fees paid by residents for additional

services such as cleaning of Units and meals.

Group support

• Website sales: Sales of specialist care products to older

New Zealanders in the wider community via the Radius

Care Online Shop.

• Sundry revenue: COVID-19 Ministry of Health subsidy.

The Radius Care Group received funding from the

Government to support residential aged care providers.

The funding was provided to meet the increased costs

associated with COVID-19 to cover higher staff and

PPE costs.

4. RADIUS CARE’S FINANCIAL INFORMATION

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 65

Overview of financial
performance

This section provides an overview of the Pro forma Underlying EBITDA of Radius Care over the Historical Period and

should be read in conjunction with the ‘Selected Financial Information’ table on page 59 of the Profile.

Radius Care has three reporting segments used to track performance of the business as outlined below.

Pro forma Underlying EBITDA by segment

NZ$mFY2018FY2019FY20201HY20201HY2021

Financial period

12 months

ended

31 March

2018

12 months

ended

31 March

2019

12 months

ended

31 March

2020

6 months

ended

30 September

2019

6 months

ended

30 September

2020

AuditedAuditedAuditedUnauditedUnaudited

Aged care27. 227. 226.312.816.6

Retirement village0.30.80.80.50.4

Group support(7.8)(7.6)(8.9)(4.0)(4.6)

Pro forma Underlying EBITDA19.720.418.29.312.4

Reporting segmentDescription

Aged careIncludes all revenues and expenses associated with the operation of aged care facilities earned or incurred at the

aged care facility level. It does not include any expenses associated with Radius Care’s support office (which forms

part of Group support).

Retirement villageIncludes all revenues and expenses associated with the operation of retirement village facilities, earned or incurred

at the village level. It does not include any expenses associated with Radius Care’s support office (which forms part

of Group support).

Group support Includes sundry revenue, support office, corporate expenses and the Radius Care Online Shop.

4. RADIUS CARE’S FINANCIAL INFORMATION

66 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

Overview of historical
financial performance

FY2019 Financial Performance Relative to FY2018

The Pro forma Underlying EBITDA for FY2019 increased by $0.7 million to $20.4 million.

Key Pro forma Underlying EBITDA Variances Explained:

1 Aged care – no change

• Brownfield and Greenfield Developments: $1.2 million. Brownfield extensions at Waipuna (Auckland) were completed

leading into FY2018. Occupancy expectations were achieved during FY2019 with a resulting uplift in Pro forma Underlying

EBITDA of $0.3 million. The Greenfield development of Glaisdale (Hamilton) opened in June 2017 (FY2018) with occupancy

improving from 66% (FY2018) to 86% (FY2019), increasing Pro forma Underlying EBITDA by $0.9 million.

• Bureau: $(0.9) million. During FY2019 the industry (including Radius Care) was impacted by DHBs actively recruiting aged

care sector staff. Increased Bureau costs were incurred to cover the resulting shortages of registered nurses and health care

assistants.

2 Retirement village – $0.5 million

• The compounding impact of DMF and additional Unit sales saw an increase in revenue during the financial year.

Weekly service fees for all Units were also increased from 1 April 2018, being the start of the financial year.

3. Group support – $0.2 million

• No specific drivers.

Historical Pro forma Underlying EBITDA - FY2018 to FY2019

NZ$m

19.0

1 7.0

21.0

$20.4

$(0.3)

$(0.9)

$1.2

$0.2

$0.2

$0.1

$0.2

Aged careRetirement village

Group

support

FY2018

Pro forma

Underlying

EBITDA

Brownfield

& Greenfield

Developments

Bureau

Other

aged care

operations

DMF and

weekly

service

fees

Realised

Gains on

Resales and

Development

Margin

Other

village

operations

Support

office

FY2019

Pro forma

Underlying

EBITDA

$19.7

4. RADIUS CARE’S FINANCIAL INFORMATION

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 67

FY2020 Financial Performance Relative to FY2019
The Pro forma Underlying EBITDA for FY2020 decreased by $2.2 million to $18.2 million.

Key Pro forma Underlying EBITDA Variances Explained:

1. Aged care – $(0.9) million

• Bureau costs: $(0.8) million. The impact of the increase in FY2019 Bureau costs continued into FY2020 with an increase

of $0.8 million. As a result, Radius Care embarked on a proactive programme during FY2020 that saw:

• a focus on reducing Bureau and staff rostering costs at the facility level, with Radius Care employing two full-time

recruitment and retention advisors to specifically oversee this; and

• an increase in health care assistants being sourced through the NZ Immigration channel to improve the flow of staff

into facilities.

As a result of the proactive measures that Radius Care took through this programme, Bureau costs began to materially

decline in February 2020 and have remained low, as illustrated on the following page.

• Other aged care operations: $(0.2) million. Whilst occupancy continued to increase, rising from 89.5% to 90.0% over the

period and age care fee funding from the DHBs also increased, general personnel cost increases offset these gains.

Historical Pro forma Underlying EBITDA - FY2019 to FY2020

NZ$m

19.0

1 7.0

21.0

$18.2

$0.1

$(0.2)

$(0.8)

$0.1$(0.1)

$(0.6)

$(0.7)

Aged careRetirement village

Group support

FY2019

Pro forma

Underlying

EBITDA

Brownfield

& Greenfield

Developments

Bureau

Other

aged care

operations

DMF and

weekly

service

fees

Realised

Gains on

Resales and

Development

Margin

Support

office

personnel

costs

Support

office other

expenses

FY2020

Pro forma

Underlying

EBITDA

$20.4

4. RADIUS CARE’S FINANCIAL INFORMATION

68 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

2. Retirement village – no change
• No specific drivers.

3. Group support – $(1.3) million

• Support office personnel costs: $(0.6) million. Radius Care invested in staff required to drive its growth strategy as outlined

in Section 2 (Radius Care and what it does) of this Profile including across:

• human resources $0.1 million,

• regional managers of $0.3 million,

• finance $0.1 million,

• village and development $0.1 million.

• Support office other expenses: $(0.7) million. Radius Care increased its advertising spend by $0.4 million as it embarked on

a media campaign aimed at increasing occupancy, with a longer term target of 95%. IT expenditure also increased by $0.2

million as a result of a reconfiguration of the Radius Care IT network. Travel and accommodation also increased $0.1 million

as regional managers were more active on facility sites to support registered nurses and manage Bureau costs.

Bureau Usage over time - Cost

NZ$

FY20181HY2021FY2019FY2020

250,000

300,000

150,000

100,000

200,000

-50,000

AUG 17

AUG 18

AUG 19

AUG 20

FEB 18

FEB 19

FEB 20

NOV 17

NOV 18

NOV 19

MAY 18

MAY 19

MAY 20

OCT 17

OCT 18

OCT 19

APR 18

APR 19

APR 20

JAN 18

JAN 19

JAN 20

JUL 18

JUL 19

JUL 20

SEP 17

SEP 18

SEP 19

SEP 20

MAR 18

MAR 19

MAR 20

DEC 17

DEC 18

DEC 19

JUN 18

JUN 19

JUN 20

50,000

-

Registered NursesHealth Care Assistants

Total

4. RADIUS CARE’S FINANCIAL INFORMATION

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 69

1HY2021 Financial Performance Relative to 1HY2020
The Pro forma Underlying EBITDA for the 6 months of 1HY2021 increased by $3.1 million to $12.4 million compared with

1HY2020.

Historical Pro forma Underlying EBITDA - 1HY2020 to 1HY2021

NZ$m

9.0

7.0

11.0

13.0

$9.3

$12.4

$0.5

$1.0

$2.3

$(0.1)

$(0.6)

1HY2020

Pro forma

Underlying

EBITDA

Brownfield

& Greenfield

Developments

BureauOther

aged care

operations

RV Realised

Gains on

Resales and

Development

Margin

Support

Office

1HY2021

Pro forma

Underlying

EBITDA

Aged care

Retirement

village

Group

support

4. RADIUS CARE’S FINANCIAL INFORMATION

70 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

Key Pro forma Underlying EBITDA Variances Explained:
1. Aged care – $3.8 million

• Brownfield and Greenfield Developments: $0.5 million. The impact from the Brownfield extensions at Windsor Court

(Waikato) continued into 1HY2021 contributing an extra $0.45 million of Pro forma Underlying EBITDA over the period.

The Greenfield development at Glaisdale (Hamilton) continued to improve with its occupancy reaching 99% in September

2020 (versus 87% in September 2019).

• Bureau: $1.0 million. Radius Care continued to implement its proactive programme to reduce staff costs and increase

retention (as explained in the FY2019 to FY2020 comparison above). In addition to the benefits from that programme,

it also experienced:

• a reduction in staff turnover as a result of COVID-19; and

• the effect of the inclusion of registered nurses on the “long-term skills shortage list” approved by the Government

which increased the immigration flow into New Zealand.

• Other aged care: $2.3 million. The increase in Pro forma Underlying EBITDA was primarily driven by the improvement

in occupancy from 89.7% to 91.6%. In large part this was attributable to the advertising campaign undertaken (as noted

in the FY2019 to FY2020 comparison above).

2 Retirement village – $(0.1) million

• No specific drivers.

3 Group support – $(0.6) million

• Radius Care appointed Stuart Bilbrough as CEO in June 2020, as well as his personal assistant, as part of Radius Care’s

continued investment to support its growth strategy, increasing personnel costs by $0.2 million.

• Due to improved business performance, Radius Care implemented a bonus scheme for facility and regional managers,

at a cost of $0.1 million.

• General remuneration increases were also delayed from 1 April 2020 to 1 June 2020 in this financial year.

4. RADIUS CARE’S FINANCIAL INFORMATION

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 71

Reconciliation of Non-NZ
GAAP to NZ GAAP

financial information

NZ$mFY2018FY2019FY20201HY20201HY2021

Financial period

12 months

ended

31 March

2018

12 months

ended

31 March

2019

12 months

ended

31 March

2020

6 months

ended

30 September

2019

6 months

ended

30 September

2020

AuditedAuditedAuditedUnauditedUnaudited

Statutory NPAT3.84.2(2.8) (1.5)2.1

Pro forma adjustments

NZ IFRS 16 consistency adjustments

Include: Depreciation on right-of-use assets(5.7) (5.8) ---

Include: Interest on lease liabilities(10.1) (10.1) ---

Include: Other income0.1----

Remove: Operating rental lease expense12.012.4 ---

Include: Deferred tax impact relating to

NZ IFRS 16 adjustments1.01.0---

Non-recurring or infrequent items

Remove: COVID-19 related expenses--- -0.6

Remove: Government COVID-19 subsidy- -(0.4)-(0.9)

Structural changes and other

Include: Listed & other company costs(1.0)(1.1)(1.1)(0.5)(0.6)

Remove: Historical governance costs0.30.20.40.10.5

Include: Income tax impact from Pro forma adjustments0.2 0.20.30.10.1

Underlying adjustments

Remove: Change in fair value of investment property(0.7) (1.4)0.6 0.4(0.7)

Include: Realised development margins0.2 0.50.5 0.30.2

Include: Realised gains on resales0.2 0.1- --

Remove: Deferred tax expense

(incl. NZ IFRS 16 adjustments related)(0.6) (0.7)(0.1)(0.7)(1.1)

Pro forma Underlying NPAT(0.3) (0.5)(2.6)(1.8)0.2


4. RADIUS CARE’S FINANCIAL INFORMATION

72 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

NZ$mFY2018FY2019FY20201HY20201HY2021
Financial period

12 months

ended

31 March

2018

12 months

ended

31 March

2019

12 months

ended

31 March

2020

6 months

ended

30 September

2019

6 months

ended

30 September

2020

AuditedAuditedAuditedUnauditedUnaudited

Pro forma Underlying NPAT(0.3) (0.5)(2.6)(1.8)0.2

Remove: Depreciation and amortisation 8.7 9.410.95.55.7

Remove: Net interest expense 10.6 10.910.55.15.0

Remove: Current tax expense0.7 0.6(0.6)0.51.5

Pro forma Underlying EBITDA19.720.4 18.29.312.4

Include: Pre-NZ IFRS 16 operating rental lease expense(12.0) (12.4) (12.4)(5.7)(6.4)

Pre-NZ IFRS 16 Pro forma Underlying EBITDA7.78.05.8 3.66.0

Include: Depreciation and amortisation (Pre-NZ IFRS 16)(3.0)(3.6)(3.7)(1.8)(2.1)

Include: Net interest expense (Pre-NZ IFRS 16)(0.6)(0.9)(1.2)(0.6)(0.5)

Include: Current tax expense(0.9)(0.7)0.3 (0.5)(1.7)

Include: Income tax impact from Pro forma adjustments0.20.20.30.10.1

Pre-NZ IFRS 16 Pro forma Underlying NPAT3.43.01.50.81.8

Remove: Depreciation and amortisation

(excl. NZ IFRS 16 related)3.03.63.71.82.1

Include: Maintenance capital expenditure(5.1)(4.6)(4.4)(2.6)(1.6)

AFFO1.32.00.80.02.3


Table continues from page 72

4. RADIUS CARE’S FINANCIAL INFORMATION

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 73

Adjustments for Pro forma
Underlying metrics

Pro forma adjustments

NZ IFRS 16 consistency adjustments

Radius Care currently leases 19 of its 22 aged care facilities

and owns three aged care facilities. NZ IFRS 16 came into

effect for the FY2020 financial year. NZ IFRS 16 eliminates

the distinction between operating and finance leases for

lessees and will result in lessees bringing most leases onto

their Statements of Financial Position.

NZ IFRS 16 introduces a single lessee accounting model

that requires a lessee to recognise right-of-use assets

and lease liabilities for all leases with a term of more than

12 months, unless the underlying asset is of low value.

All of Radius Care’s 19 leased aged care facilities are subject

to NZ IFRS 16. Right-of-use assets are initially measured at

cost and lease liabilities are initially measured on a present

value basis.

Radius Care has used the modified retrospective

approach for the NZ IFRS 16 adoption, under which the

comparative information was not restated. In order to allow

for comparability across historical periods, Radius Care

has applied a Pro forma adjustment to the FY2018 and

FY2019 statutory statements of comprehensive income to

retrospectively incorporate the impact of NZ IFRS 16.

The values determined for the Pro forma adjustment in

relation to the adoption of NZ IFRS 16 have been calculated

using the modified retrospective transition approach from

1 April 2017 (i.e. the start of the 2018 financial year).

At 1 April 2017, lease liabilities are measured at the present

value of the remaining lease payments as at that date,

discounted at Radius Care’s incremental borrowing rate

(IBR). Right-of-use assets are measured at an amount

equal to the lease liabilities, adjusted by the amount of

any prepaid or accrued lease payments. The methodology

applied to determine the Pro forma impact is the same as

that adopted by Radius Care in its audited FY2020 financial

statements and is explained in further detail in those

financial statements.

Radius Care has assumed a single IBR is appropriate for all

applicable leases. To maintain consistency in methodology,

a single IBR of 6.2% was calculated for 1 April 2017 based

on the weighted average lease term of the portfolio as at

that date. The IBR calculated for 1 April 2017 is higher than

that adopted for the FY2020 financial statements (5%) due

to the reduction in bank base interest rates over that time

period.

Non-recurring or infrequent items

1 COVID-19 related expenses. As part of the response to

COVID-19, Radius Care incurred additional expenses,

including expenses in relation to additional sick leave

and isolation leave from April 2020 to September 2020.

Radius Care required staff take a COVID-19 test before

returning to work following any sick leave or isolation

leave, to ensure the safety of residents and staff in the

aged care facilities.

2 Government COVID-19 related subsidy. As with other

aged care providers in New Zealand, Radius Care

received funding in FY2020 from the Government in

relation to the increased costs associated with COVID-19

which covered higher staff and PPE costs.

Structural changes and other

1 Listed & other company costs. Following its listing Radius

Care will incur costs associated with operating in a listed

environment in respect of directors’ fees (including the

additional independent directors recently appointed to

Radius Care), audit costs, listing fees, share registry fees,

enhanced shareholder reporting costs and additional

director & officer insurance costs. From listing, Radius

Care will also incur a fee of 3.5% per annum of annual

rental and outgoings in relation to the personal guarantee

in place with one landlord, as more particularly described

under the heading “Material interests in the Radius Care

Group” on page 52.

2 Historical governance costs. These relate to non-

recurring historical directors, consulting and management

fees previously incurred by Radius Care but now replaced

by listed & other company costs.

3 Income tax. Included is the potential income tax impact

of the above Pro forma adjustments above. An effective

tax rate of 28% has been assumed.

4. RADIUS CARE’S FINANCIAL INFORMATION

74 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

Underlying adjustments
Underlying adjustments allow for direct comparison to other

NZX listed aged care and retirement village operators and

include:

• The removal of changes in the fair value of investment

property relating to Radius Care’s owned retirement

villages (Elloughton Grange Village and Windsor Lifestyle

Estate Village);

• Inclusion of realised development margins on the cash

settlement of the first sale of new ORA Units following

development;

• Inclusion of realised gains on Unit resales. Realised gains

are calculated as the net cash flow received by Radius

Care on the cash settlement of the resale of pre-existing

ORA Units (i.e. the difference between the value of the

ORA licence payment received from the incoming resident

and the ORA licence payment previously received from

the outgoing resident). Realised gains are net of incurred

refurbishment costs. The margin on the repurchase of

legacy units under a unit title subsequently sold under an

ORA contract is also included.

• Removal of statutory deferred tax expenses and deferred

tax expenses including those related to NZ IFRS 16, where

applicable.

Pre-NZ IFRS 16 Pro forma Underlying EBITDA includes the

pre-NZ IFRS 16 operating rental lease expense from Pro

forma Underlying EBITDA to remove the impact of the

adoption of NZ IFRS 16 on Pro forma Underlying EBITDA.

Pre-NZ IFRS 16 Pro forma Underlying NPAT removes the

pre-NZ IFRS 16 depreciation and amortisation, the pre-NZ

IFRS 16 interest expenses and tax expenses to remove the

impact of NZ IFRS 16 on Pro forma Underlying NPAT.

AFFO

AFFO is a cash proxy used by Radius Care to determine

the level of dividend it may pay.

AFFO is calculated from Pre-NZ IFRS 16 Pro forma

Underlying NPAT by removing pre-NZ IFRS 16 depreciation

and amortisation and instead including maintenance

capital expenditure. Pre-NZ IFRS 16 Pro forma Underlying

NPAT is used as the starting point for this calculation as it

reflects the Pre-NZ IFRS 16 operating rental lease expense

which largely represents the actual cash lease payment

made, rather than the NZ IFRS 16 equivalent (depreciation

on right-of-use assets and interest on lease liabilities),

which materially exceed the actual cash lease payments

as shown under the heading “Property Lease Expenses”

in the Supplementary Financial Information document on

the Radius Care Website. Note, no adjustment is made for

differences between accrued DMF and cash DMF realised.

Maintenance capital expenditure has historically (between

FY2018 and FY2020) been between $4.4 million to

$5.1 million per annum. In FY2018 maintenance capital

expenditure included $0.8 million in relation to a new

automated care planning system and as such exceeded

the equivalent FY2019 and FY2020 levels.

Whilst maintenance capex exceeded pre-NZ IFRS 16

depreciation and amortisation between FY2018 and

FY2020, going forward maintenance capex and

pre-NZ IFRS 16 depreciation and amortisation are

expected to be broadly similar.

4. RADIUS CARE’S FINANCIAL INFORMATION

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 75

5.
Risks to Radius Care’s

business and plans

This section describes the circumstances that Radius Care is aware of that exist or are likely to arise that significantly
increase the risk to Radius Care Group’s financial position, financial performance or stated plans.

We have outlined our assessment of the likelihood, nature and potential magnitude of circumstances if they were to occur.

This assessment is based on the knowledge of the directors as at the date of this Profile. There is no guarantee or assurance

that the importance of each risk will not change or that other risks may emerge over time.

Large Scale Infectious Outbreak

Description of the riskA large scale infectious outbreak (“Outbreak”), such as COVID-19 or influenza, may significantly impact the health

and safety of Radius Care’s residents and staff and its business operations.

Why is it significant to

Radius Care

An Outbreak may result in a reduction in occupancy levels at Radius Care’s facilities, a reduction in staff availability

and reputational damage to Radius Care’s business, all of which may have a material adverse effect on Radius Care’s

financial performance.

Radius Care’s

assessment of the

likelihood, nature and

potential magnitude

of any impact

In light of New Zealand’s experience with COVID-19 to date, Radius Care is of the view that there is a reasonable

likelihood of an Outbreak, such as a further COVID-19 outbreak, in New Zealand in the near term. As a result of this,

it is possible that such an Outbreak could directly affect one or more Radius Care facilities.

If an Outbreak were to occur, it may require Radius Care to implement infection control measures in addition to

those measures already in place in its facilities. Such additional infection control measures may require Radius Care

to source:

• additional staff;

• additional PPE, cleaning and waste collection supplies; and/or

• additional administrative support to communicate and deal with residents, their families, DHBs and other

authorities.

Sourcing such additional staff, supplies and services may prove difficult should others have similar demands during

an Outbreak.

Significant negative health consequences for residents and staff as a result of an Outbreak may also lead to adverse

publicity, a reduction in occupancy at Radius Care’s facilities, and affect staff morale and retention, which may

adversely impact Radius Care’s financial performance.

During an Outbreak, Radius Care would expect that, as has been the case with COVID-19, DHBs and Government

authorities would provide support and assistance, including additional staffing and access to the national medical

stockpile to assist with boosting staffing and PPE levels.

Radius Care’s facilities are geographically disbursed across New Zealand which can assist with sharing of resources,

with group support available at both a central and regional level, as well as mitigating the risk that more than one

Radius Care facility would be directly affected by an Outbreak.

Radius Care has created a stockpile of PPE centrally located in both the North and South islands to enable rapid

deployment if required. In addition, robust protocols and procedures for dealing with an Outbreak are in place and

every Radius Care facility has practiced implementation of such protocols and procedures.

By way of example, in the case of COVID-19:

• all of Radius Care’s facilities have implemented strict protocols and measures to mitigate the risks of COVID-19

and to ensure residents are protected; and

• as at the date of this Profile, these protocols and measures have meant there have been no past, known or

suspected cases of COVID-19 at any of Radius Care’s facilities.

5. RISKS TO RADIUS CARE’S BUSINESS AND PLANS

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 77

Regulatory Risk
Description of the riskThe aged care sector in which Radius Care operates is highly regulated (see Section 2 (Radius Care and what

it does) for more information). If Radius Care lost any certification as an aged care provider or registration as a

retirement village operator, or if there was a change in, or loss of, Government funding, Radius Care’s financial

performance could be adversely affected.

Why is it significant to

Radius Care

Changes to Government funding model

Radius Care’s revenue comes from residents’ occupancy fees, which are either privately and/or Government funded.

For the financial year ended 31 March 2020, approximately 66% of Radius Care’s revenue was provided through

Government funding.

Any change to (for example, a change in eligibility criteria) or loss in aged care facility funding (including a

reduction in the total pool of funding) may have a material adverse effect on Radius Care’s financial performance.

Loss of registration or certification

Radius Care must be certified under the Health and Disability Services (Safety) Act 2001 in order to provide aged

care services and is required to maintain registrations for its retirement villages under the Retirement Villages Act.

Any loss of certification or registration as either an aged care provider or retirement village operator due to, for

example, non-compliance with regulatory requirements, could have a significant impact upon Radius Care’s ability to

operate its business, its reputation and brand and, consequentially, its financial performance.

Radius Care’s

assessment of the

likelihood, nature and

potential magnitude

of any impact

Changes to Government funding model

Radius Care believes that, given the aging population of New Zealand and well documented research into shortfalls

in current funding levels

1

, there are unlikely to be any adverse changes to the current Government funding model

introduced in the short to medium term. However, if a material loss or reduction of Government funding were to

occur, the impact of any such loss or reduction on Radius Care could, depending on the nature of the change to the

Government funding model, be significant. If such a loss or reduction of Government funding were to occur, Radius

Care would look to implement other funding methods, such as private payment, bonds and insurance, to mitigate

the impact on Radius Care.

Loss of registration or certification

Loss of certification or termination of an ARRC Contract would result in Radius Care not being able to provide

Government-funded aged care services to residents at the affected facilities. Similarly, suspension or cancellation of

a retirement village’s registration would result in Radius Care no longer being able to offer licences for Units at the

affected retirement village. Such a termination or loss of certification or registration could be expected to have an

adverse effect on Radius Care’s financial performance. It could also result in Radius Care suffering reputational harm

or brand damage.

However, Radius Care considers the likelihood that it loses an aged care facility’s certification or a retirement

village’s registration to be low. Robust systems are in place to manage, review and improve all areas of certification

and registration on an ongoing basis to provide continuous improvement. Even if a material event of regulatory non-

compliance were to occur, Radius Care expects that the relevant regulator would work with Radius Care in the first

instance to remedy any non-compliance and give Radius Care the opportunity to rectify deficiencies before taking

steps to suspend or terminate any applicable certification or registration.

1 Grant Thornton Report of September 2010 and EY Report of August 2019.

5. RISKS TO RADIUS CARE’S BUSINESS AND PLANS

78 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

Labour Availability and Costs
Description of the riskRadius Care relies on its employees with specialised skills and experience (particularly nurses and health care

assistants) to care for residents in its facilities. There is a risk that Radius Care will not be able to attract and retain

an adequate number of skilled healthcare workers for its existing and future operations or may be required to pay

more than it currently expects to pay in order to do so.

Why is it significant to

Radius Care

Labour availability

There is a limited group of skilled personnel with appropriate experience (particularly registered nurses and in

regional areas) whose services are in high demand from other aged care and health sector providers (including

DHBs). Lack of availability of staff may adversely affect Radius Care’s financial performance and its ability to deliver

on its plans to expand or develop new facilities, until the issue is resolved.

Labour costs

Staff costs are Radius Care’s most significant cost item, which is a function of the high-service nature of residential

aged care. Any substantial increase in these costs, in excess of increases in Government funding or which Radius

Care is not otherwise able to pass on to residents, may adversely affect Radius Care’s financial performance.

Radius Care’s

assessment of the

likelihood, nature and

potential magnitude

of any impact

Labour availability

The availability of skilled personnel within the aged care sector has been a long term issue and, as a result, Radius

Care can face strong competition for such personnel. For example, during 2018 and 2019 Radius Care suffered

staff shortages (since resolved) at two facilities: at the first facility this was due to a national shortage of registered

nurses and the regional location of that facility; at the second facility this was due to a shortage of registered nurses

skilled in psychogeriatric care. As such, Radius considers it is possible that it may be unable to recruit and retain the

skilled personnel necessary to operate a facility to its optimum level of occupancy, or to expand or develop a new

facility, until the labour shortage is resolved.

Nurses in particular are in shortage over the entire health sector. The Government has sought to address this issue

in part by adding registered nurses (with aged care experience) to New Zealand Immigration’s Long Term Skill

Shortage in 2019. In addition, Radius Care has obtained Immigration New Zealand Accredited Employer status

which allows it to in effect fast-track immigration applications for overseas based staff and therefore reduce the

length of time before such staff are able to begin working for Radius Care. This and other initiatives undertaken by

Radius Care to address staff recruitment and costs are further described on pages 68 and 69 in Section 4 (Radius

Care’s financial information). These initiatives have resulted in a demonstrated reduction in Radius Care’s reliance on

Bureau staff.

This risk is also mitigated by the fact that, as a national operator, Radius Care has some ability to move staff

between facilities across the country to address staffing shortages that may arise.

Labour costs

It is possible that wages could escalate beyond Government funding levels and the ability for Radius Care to pass on

those costs to residents. Such risk could arise if Radius Care was unable to recruit and retain nurses because of the

higher pay rates offered by DHBs. If other aged care providers raised their pay rates in response, Radius Care would

likely need to do the same to remain competitive, which would in turn adversely affect its financial performance.

In addition, the aged care sector (through the NZACA) continues to press for pay parity for nurses in DHBs and

nurses in the aged care sector. Such a pay parity agreement would increase the pay rates of nurses in the private

aged care sector. However, Radius Care expects that any national agreement on pay parity for nurses in DHBs and

the aged care sector would likely largely be funded by the DHBs under the terms of the ARRC Contracts.

Private supplementation of fees (such as increasing accommodation supplements) is available to Radius Care as a

mechanism to offset any major increase in staffing costs which is not met by additional Government funding.

5. RISKS TO RADIUS CARE’S BUSINESS AND PLANS

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 79

Construction and property development risk
Description of the riskRadius Care’s growth strategy is proposed to involve the construction and development of new and existing

integrated aged care facilities and retirement villages. When developing new or existing facilities, Radius Care faces

a range of construction and property development risks which are potentially significant to it, including:

• construction risks arising from unexpected cost increases, quality issues and delays in the completion of

developments;

• default risks arising from participants in the development process, including construction contractors defaulting in

the performance of their obligations;

• the ability to acquire Brownfield and Greenfield Development sites that will be attractive to residents;

• the ability to obtain, or delays in obtaining, or limits imposed on the development through, resource or other

consents; and

• the ability to sell down its facilities.

Why is it significant to

Radius Care

Any significant increase in construction costs or delay in completion and sell down of a development project could

have a material adverse effect on Radius Care’s ability to meet its growth targets and its financial performance – as

well as impacting its financial position.

In addition, poor site selection may result in Radius Care developing a facility at a site that is not attractive to

potential residents which could also adversely impact Radius Care’s financial performance.

Radius Care’s

assessment of the

likelihood, nature and

potential magnitude

of any impact

While it is possible that one or more of these construction and property development risks may arise, the impact of

one or more of such risks arising will depend on the significance of the risk(s) that eventuate(s).

Radius Care believes that these risks (particularly around timing and costs) are mitigated by its internal

development capabilities and experience, which allow it to exercise a close degree of control and oversight over the

development and construction process.

Property market risk

Description of the riskA downturn in the national or regional property market could impact the demand for, and Radius Care’s ability to

sell or re-sell, Units and Care Suites, as well as the value that can be achieved on the sale or resale of a Unit or Care

Suite and the timeframe to complete such sales.

Why is it significant to

Radius Care

Radius Care’s growth strategy is proposed to involve the construction and acquisition of integrated aged care

facilities and retirement villages. Earnings will be generated through the construction and sale, and resale, of Units

and, to a lesser extent, Care Suites. Prevailing property market conditions will affect both the value that can be

achieved on a sale or resale of a Unit or Care Suite and the ability of prospective residents to acquire a Unit or Care

Suite (due to the ability of prospective residents to sell their own homes or sell them at prices which allow them to

purchase Units or Care Suites).

Radius Care’s

assessment of the

likelihood, nature and

potential magnitude

of any impact

Property market conditions and prices are constantly fluctuating and a downturn in the property market in the near

term is possible.

At present, given the small number of Units and no Care Suites in Radius Care’s portfolio, any property market

downturn would likely have a minor effect on Radius Care’s financial performance. However, it could delay Radius

Care’s plans to construct or acquire additional integrated aged care facilities and retirement villages. Once Radius

Care’s retirement village and Care Suites portfolio increases in size with the execution of Radius Care’s growth

strategy, a sustained downturn in the national or a regional property market could have a material adverse effect on

Radius Care’s financial performance.

However, in Radius Care’s experience, a person’s decision to acquire and move into a Unit or Care Suite is typically

driven by their care needs or lifestyle preferences. These drivers act to mitigate the effect that fluctuations to

property market conditions and prices have on demand for Units or Care Suites.

5. RISKS TO RADIUS CARE’S BUSINESS AND PLANS

80 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

6.
Ta x

7.

Where you

can find more

information

Tax can have significant consequences for investments.
If you have queries relating to the tax consequences of

investing in Shares, you should obtain professional advice on

those consequences.

Further information relating to Radius Care and its Shares

(including the Constitution and its most recent financial

statements) is available on the Radius Care Website, which

can be found at www.radiuscare.co.nz under the Investor

Centre tab.

Further information in relation to Radius Care is also

available on the Companies Office register of the Ministry of

Business, Innovation and Employment. This information can

be accessed on the Companies Office website at

www.business.govt.nz/companies.

Once Radius Care is listed, it will be required to make half-

yearly and annual announcements to NZX and such other

announcements required by the NZX Listing Rules from time

to time. You will be able to obtain this information free of

charge by searching under the ticker code “RAD” on NZX’s

website (www.nzx.com).

Ta xWhere you

can find more

information

6. TAX 7. WHERE CAN YOU FIND MORE INFORMATION

82 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

8.
Contact information

RADIUS CARE
Radius Residential Care Limited

Level 4, 56 Parnell Road

Parnell

Auckland 1052

Phone: +64 9 304 1670


SHARE REGISTRAR

Computershare Investor Services Limited

Level 2, 159 Hurstmere Road

Takapuna

Auckland 0622

Phone: +64 (9) 488 8700

LEGAL ADVISER

Harmos Horton Lusk Limited

Level 33, Vero Centre

48 Shortland Street

Auckland 1140

Phone: +64 (9) 921 4300

ADVISER

Jarden Securities Limited

Level 32, PwC Tower

15 Customs Street West

Auckland 1010

Phone: +64 (9) 302 5500

AUDITOR

Baker Tilly Staples Rodway

Level 9, Tower Centre

45 Queen Street

Auckland 1140

Phone: +64 (9) 309 0463


ACCOUNTING ADVISER

KPMG

18 Viaduct Harbour Avenue

Auckland 1010

Phone: +64 (9) 367 5800

Contact

information

8. CONTACT INFORMATION

84 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

9.
Glossary

1HY[Year]a six month period ended 30 September
AFFOavailable funds from operations, which is calculated from Pre-NZ IFRS 16 Pro forma

Underlying NPAT by removing pre-NZ IFRS 16 depreciation and amortisation and

instead including maintenance capital expenditure

ARRC Contractan Aged Related Residential Care Contract with DHBs for the provision of age related

residential care

Accommodation supplementsa charge paid by an aged care resident for room features above the Government

recommended minimum standard (e.g. larger room, ensuite and/or view)

ArvidaArvida Group Limited

Boardthe board of directors of Radius Care

Brownfield Developmentdevelopment of aged care on land already including operational aged care facilities,

or development of retirement village facilities on land already including operational

retirement village facilities

Bureautemporary staff supplied by a third party agency

CAGRcompound annual growth rate

Care Beda bed in a certified aged care facility

Care Suitea room including a Care Bed in a certified aged care facility that comprises amenities

and services in excess of the minimum standard and which is typically licensed under

an ORA

Companies ActCompanies Act 1993

Constitutionthe constitution of Radius Care

DHBDistrict Health Board

DMFa deferred management fee charged under an ORA, which accrues monthly to a

specified maximum and is deducted from the refund paid to the departing resident on

the resale of a Unit or Care Suite

EBITDAearnings before interest, tax, depreciation, amortisation and goodwill impairment

FY[Year]a financial year ended 31 March

Greenfield Developmentdevelopment of aged care facilities on land that does not contain any operational

aged care facilities or development of retirement village facilities on land that does not

contain any operational retirement village facilities

High acuity and specialist carehospital, dementia, psychogeriatric, physical and intellectual care

Knox Investment Partners

Knox Investment Partners Limited or funds managed by Knox Investment Partners

Limited, as the context requires

Listing PriceThe value ascribed to Shares at listing by the Board based on the Board’s view of the

equity value of Radius Care at that time, being $0.80 per Share

Glossary

9. GLOSSARY

86 NZX LISTING PROFILE | RADIUS RESIDENTIAL CARE LIMITED

Low acuity carerest home care
MoHMinistry of Health

NPATnet profit after tax

NZ IFRSNew Zealand equivalents to International Financial Reporting Standards

NZ GAAPNew Zealand Generally Accepted Accounting Practice

NZACANew Zealand Aged Care Association

NZXNZX Limited

NZX Listing Rulesthe listing rules of the NZX Main Board, in force from time to time

NZX Main Boardthe main board equity security market operated by NZX

OceaniaOceania Healthcare Limited

ORAan Occupation Right Agreement that confers on a resident a right to occupy a Unit or

Care Suite on the terms and conditions set out in that agreement

PPEpersonal protective equipment

Pro formarefers to certain pro forma adjustments outlined on page 74 in Section 4 (Radius

Care’s financial information) of this Profile and on the Radius Care Website

Profilethis document, being a profile prepared in accordance with the NZX Listing Rules

Radius CareRadius Residential Care Limited or the Radius Care Group, as the context requires

Radius Care GroupRadius Care and each of its subsidiaries

Radius Care Website

Radius Care’s website, which can be found at www.radiuscare.co.nz, under the Investor

Centre tab

Residencea collective term used to describe any of Care Beds, Care Suites, and Units

Retirement Villages ActRetirement Villages Act 2003

RymanRyman Healthcare Limited

Sharea fully paid ordinary share in Radius Care

SummersetSummerset Group Holdings Limited

Triple net leasea lease arrangement on a property where the lessee agrees to pay the rates, insurance

and costs of day to day maintenance (the three “nets”) on the property in addition to

the rent

Underlyingrefers to certain underlying adjustments outlined on page 75 in Section 4 (Radius

Care’s financial information) of this Profile and on the Radius Care Website

Unitan apartment or villa in a retirement village, which is licensed under an ORA (or in

respect of five legacy villas at Windsor Court Village, which are currently occupied

under unit title arrangements)

9. GLOSSARY

RADIUS RESIDENTIAL CARE LIMITED | NZX LISTING PROFILE 87

Data sourced from publicly available filings. Our datasets may not be complete. Automated analysis can produce errors. If you believe any data on this page is incorrect, please contact us at hello@nzxplorer.co.nz. For informational purposes only. Not investment advice.