⬥ Strictly Confidential — Board Members Only ⬥

PRESTA

Innovating Tomorrow, Today!
Board Paper
CEO Report Q1 2026
The 75M Mandate: Quantum Leap Strategy
FY2025 Performance Review & FY2026 Strategic Budget
Presented to the Board of Directors
Date: 24 March 2026
Prepared by: Tom K. Muriranja, Co-Founder & CEO

1 Executive Summary

Distinguished Board Members,

I present to you the CEO Report for Q1 2026, marking the launch of our "Quantum Leap" strategy. FY2025 demonstrated resilience with 39% revenue growth to KES 32.5M, positioning us for an ambitious 131% growth trajectory to achieve KES 75M in FY2026 through our dual-pronged "Whale Hunt" and "Anchor Garden" strategies.

KES 32.5M
FY2025 Net Revenue
+39%
YoY Growth
KES 75M
FY2026 Target

The 75M Mandate: Strategic Framework

🐋 The Whale Hunt Strategy (Target: KES 50M NRR)

Secure 10 "Whale" deals (5M+ each) targeting high-value MFI and enterprise segments.

⚓ The Anchor Garden Strategy (Target: KES 25M MRR)

Onboard/upsell 20 anchor clients generating 100K+ monthly recurring revenue.

2 Revenue Performance Review

2.1 Year-on-Year Revenue (2024 vs 2025)

Account NameFY 2024FY 2025Difference% Growth
Recurring Revenue
Subscription Income4,851,5124,463,313-388,198-8%
Transactional Income3,224,9304,451,7471,226,81738%
E-Guarantorship Income593,599779,518185,91931%
Revenue Share Income1,542,1271,832,506290,38019%
Credit Scoring38,136673,097634,9601665%
Other RR (Partners, USSD)1,128,316719,237-409,079-36%
Total Recurring Revenue11,378,62012,919,4181,540,79814%
Non-Recurring Revenue
LMS & Zoho Customization8,188,21315,197,1517,008,93886%
AWS Customization3,859,8004,736,631876,83123%
Total Non-Recurring Revenue12,048,01319,933,7817,885,76865%
Gross Revenue23,426,63332,853,1999,426,56640%
Less: Discounts(10,403)(329,875)
Net Revenue23,416,23032,523,3249,107,09439%

3 Financial Statements & OPEX Breakdown

3.1 Operating Expenses (OPEX) Breakdown

OPEX Line Item FY 2024 (Full Year) FY 2025 (Full Year) Q1 2026 (Actuals)
Salaries & Consultants Wages10,095,77014,458,2101,349,448
Statutory Deductions & Insurance2,545,9433,142,043781,231
Sales & Marketing644,2782,734,595224,039
Office & General Administration2,158,820765,791246,140
Interest on Loans1,409,3021,388,93329,727
Bank Fees and Charges123,34749,90924,190
Other Expenses (Bad Debt, Legal, etc.)359,093584,1634,698
Total Operating Expenses 17,337,554 23,123,645 2,659,473

4 Liabilities & Debt Profile

Below is the current schedule of external lenders and outstanding obligations. To assist the Finance team with cash flow planning, we have isolated the monthly and quarterly recurring payment obligations.

KES 497,936
Total Monthly Payments
KES 313,760
Total Quarterly Payments
KES 21.2M
Total Outstanding Balance
External Lenders Principal Total Balance Due Rate Due Date Monthly Pmt Quarterly Pmt
Due to KRA (PAYEE & VAT Arrears)560,205560,205.000Dec 2026112,041-
Due to Joslin Ltd212,495212,495.0010% p/mDec 202615,250-
Due to Nirvana Credit Ltd357,603426,597.005% p/mDec 202638,069-
Due to NCBA Contract Finance (Jan 26)1,376,2001,376,200.0019.87% p/aJuly 202622,475-
Due to NCBA Contract Finance (Feb 26)1,672,0701,672,070.0019.87% p/aAug 202628,217-
Due to NCBA Contract Finance (Mar 26)1,100,0001,100,000.0017.06% p/aJune 202616,468-
Due to NCBA (Health Insurance IPF)1,541,9521,541,952.006% p/aMar 2027162,815-
Due to Wanaanga Sacco Society2,800,8104,986,298.0012% p/mMar 2028102,601-
Due to Fredrick Kimotho & Caleb Mokaya7,000,0007,000,000.0014% p/aDec 2030261,000-
Due to Oscar (Andrew's Friend)2,340,0002,340,000.0018% p/aDec 2028-110,760
Due to Fredrick Kimotho (Laptop Financing)650,000650,000.0020% p/aSept 202661,779-
Due to Chama ChapChap (System Fraud)341,000341,000.000Dec 2026-113,667
Due to Elite Group (System Fraud)268,000268,000.000Dec 2026-89,333
TOTAL LIABILITIES 19,611,335 21,215,817.00 497,936 313,760

5 FY2026 Budget & The 75M Mandate

5.1 Quarterly Budget Breakdown FY2026

Line ItemQ1Q2Q3Q4FY2026
Gross Revenue10,200,00020,400,00025,100,00019,300,00075,000,000
Net Revenue10,098,00020,196,00024,849,00019,107,00074,250,000
Gross Profit (66%)6,664,68013,329,36016,400,34012,610,62049,005,000
Total OPEX(8,204,533)(8,519,533)(8,467,033)(8,047,033)(33,238,132)
Operating Profit/(Loss)(1,539,853)4,809,8277,933,3074,563,58715,766,868

6 2026 Pipeline Projections

🚀 Commercial Execution Tracker

Our combined active pipeline currently stands at KES 92.3M in NRR and KES 2.49M in MRR, providing excellent coverage against our 75M Mandate.

NRR Pipeline Coverage (Target: 50M)184%
MRR Pipeline Coverage (Target: 2.1M)118%

6.1 Quarter-by-Quarter Pipeline (NRR & MRR)

Generated March 24, 2026. Record Count: 22.

Deal NameAccount NameStageProb.MRR (Amt)Projected NRR
FY 2026 - Q1 (5 Deals)
Nirvana - ODNirvana CreditImplementation95%100,000100,000
Bayes - ERP CustomizationBayesProposal75%0500,000
Presta - Zoho Voice ProposalNirvana CreditProposal90%0150,000
GIMBO ERP OPTIMIZATIONGimbo LtdQualification50%10,000600,000
Bungoma Line SACCOBungoma Line SaccoOnboarding90%50,000500,000
Q1 SubtotalsKsh 160,000Ksh 1,910,000
FY 2026 - Q2 (12 Deals)
Centrino Tech - CRM & VoiceCentrino TechnologiesProposal75%50,0001,500,000
Nirvana - HP ImplementationNirvana CreditDemo20%100,000200,000
Mpaya - Okoa TokensM-payaProposal75%100,0000
Maersk Sacco - LMSMAERSK SACCOOnboarding90%200,0001,500,000
Power - Sales, Mktg & CSPowerDemo20%35,0002,800,000
ICPAK - ERP OptimizationICPAKQualification10%60,0004,756,000
Cureplus LMS+ZohoCurePlusProposal75%100,0003,287,440
KSAMUEL - ERPUnknown Service Ind.Proposal75%62,0004,900,000
APF - ZOHO VOICEAPFProposal75%12,7501,020,000
Easy Assets - Call CenterEasy Assets MgtNegotiation80%0300,000
ZOHO E-BOARD PROPOSALTourism Reg. Auth.Proposal75%25,0001,500,000
Keton ConsultingKeton ConsultingProposal75%62,0004,900,000
Q2 SubtotalsKsh 806,750Ksh 26,743,440
FY 2026 - Q3 (3 Deals)
Standard Life - LMSStandard LifeProposal75%130,0003,900,000
Topride Driving Sch - ZohoTopride Driving SchoolQualification10%10,000300,000
Ukaguzi SaccoUkaguzi SACCOProposal50%75,0006,980,000
Q3 SubtotalsKsh 215,000Ksh 11,180,000
FY 2026 - Q4 (2 Deals)
Garda World - ERPGarda WorldQualification10%1,275,00050,000,000
Bidii CreditBidii CreditQualification10%40,0002,500,000
Q4 SubtotalsKsh 1,315,000Ksh 52,500,000
GRAND TOTALKsh 2,496,750Ksh 92,333,440

7 OKRs & Departmental Execution

Our FY2026 OKRs align all departments toward achieving the 75M Mandate. Below is the execution progress tracked per department, led by our core management team.

1. Executive & Commercial (The Growth Engine)

TM
Tom K. Muriranja
SN
Salome Njoki
Q1 Execution60%

Contribution: Jointly own the "Whale" pipeline. Tom provides the strategic door-opening; Salome drives the conversion.

  • KR 1: Secure 10 "Whale" Deals (5M+ each) totaling 50M in NRR.
  • KR 2: Grow 20 Anchor Clients to 100K/month MRR (25M Annual Recurring).

2. Technology & Engineering (The Infrastructure)

DK
Duggan Kimani
Q1 Execution45%

Contribution: Architecting the migration from legacy 2.0 to 3.0 to ensure 100% stability. Building the "Solid Team" to execute the architecture.

  • KR 1: 100% Refactoring of core lending modules by Q3.
  • KR 2: Maintain 99.99% system uptime through AWS resilience.

3. Finance & Operations (The Efficiency Guardian)

IM
Ivy Masinde
Q1 Execution55%

Contribution: Ensuring the cost of delivery for the 75M target doesn't exceed 40% of revenue through strict resource monitoring.

  • KR 1: Achieve 85% Team Utilization through the "Friday Lock" Timesheet protocol.
  • KR 2: Monthly "Efficiency Leak" reporting to ensure "Whale" projects are profitable.

4. Project, Product & CX (The Delivery)

SK
Sharleen Kabiru
RM
Robert Mutembei
Q1 Execution40%

Contribution: Designing modules that justify anchor fees, providing stellar support, and accelerating "Time-to-Value" for new clients.

  • KR 1: Implement the Customer Health Score dashboard for real-time churn prevention.
  • KR 2: Reduce Big Ticket onboarding from 60 days to 30 days.

5. Marketing & Zoho Ecosystem (The Visibility)

AW
Ashley Wairimu
IK
Ian Kamande
Q1 Execution50%

Contribution: Fueling Salome’s pipeline with high-intent leads and growing the Z-Team to handle NRR consulting demand.

  • KR 1: Deliver 30 SQLs per month focusing on the "market-sourced" 50% anchor target.
  • KR 2: 30% Growth in Zoho implementation revenue.

8 Product Roadmap (2026)

⚙️ Product Execution Tracker
Q1 Deliverables Completed45%
Work Stream / ActivityTarget QtrProgress
1. Customer & Loans Onboarding
Self onboarding, ID verification, Phone verification, Smart ID, Verified CheckQ10%
Digital signatures on Evrotrust (Streamlined & Legally binding)Q10%
E-guarantorship / E-sign review to support guarantor signingQ10%
WhatsApp-based onboarding & Mobile-first approach tied to KYCQ20%
Support common generic forms (e.g., Guarantor amendment forms)Q20%
2. Customer Self Service
Mobile access to member statements (Savings/Shares/Fees)Q150%
Mobile access to loan statementsQ150%
Savings & Shares trendsQ140%
Ability to initiate early loan settlementsQ10%
3. Backoffice Support & Security
Transaction verification (Manual entries against PrestaPay)Q160%
Continuous hourly reconciliationQ150%
SACCO DashboardsQ150%
Reconciliation AlertingQ120%
Security: MFA requirement, Industry policies, Key events login/reportingQ20%
AI reconciliation assistQ20%
CRB & Scoring: Tighter LMS integration, PDF reports, SpinMobile integrationQ20%

9 Risk Management & Key Priorities

To successfully execute the 75M Mandate, we must proactively manage our financial and operational risks. Below is a detailed contextual analysis of the primary threats to our FY2026 execution and the specific mitigations in place.

9.1 Critical Risk Matrix

KES 4.3M
Q1 Cash Deficit Risk
KES 4.7M
Q3 Debt Concentration
KES 1.1M
Fraud Funds Recovered

9.2 Contextual Risk Analysis & Mitigation

1. Q1 Cash Deficit & OPEX Front-Loading

Context: Our budget shows a projected operating loss of KES 1.5M in Q1. This is driven by front-loaded operational expenses (hiring, infrastructure scale-up) required to service the incoming "Whale" pipeline, while the bulk of our NRR closures (KES 26.7M) are slated for Q2.
Mitigation: The Commercial team (Salome) is aggressively accelerating the onboarding of late-stage Q1 deals, specifically Bungoma Line SACCO (KES 500k NRR) and Maersk SACCO (KES 1.5M NRR). We are also strictly enforcing the "Friday Lock" timesheet protocol to ensure no billable hours are lost during this critical quarter.

2. Q3 Debt Concentration

Context: Our short-term NCBA Contract Financing (Jan, Feb, Mar tranches) all mature between June and August 2026. This creates a concentrated cash outflow requirement right at the end of Q2 and into Q3.
Mitigation: Finance (Ivy) is proactively engaging NCBA to restructure or roll over these facilities into a longer-term instrument, leveraging our strong Q2 projected NRR closures (KES 26.7M) as proof of cash flow capability.

3. Technical Delivery Bottlenecks

Context: The "Whale Hunt" strategy relies heavily on custom ERP and LMS implementations. If the Tech team cannot onboard 2 Senior Devs per quarter as planned, we risk delaying Q2/Q3 revenue recognition.
Mitigation: CTO (Duggan) has prioritized the 3.0 Bedrock migration and is utilizing Wilfred (Backend Consultant) to absorb immediate overflow. We are also pushing 100% adoption of Zoho One internal tools to streamline client onboarding and reduce manual developer intervention.