1
Busy Hours & Court Pricing
7.0 hrs / day
1.0 hr (Disaster)
6.0 hr (Market Avg)
8.5 hr (High Demand)
14.0 hr (Sold Out)
AED 80 / hr
AED 45 (Discounted)
AED 80 (Standard)
AED 140 (Peak)
+15%
AED 40 / day / court
4% of court rev
2
Facility Scale & Warehouse Rent
6 Courts
10,000 sq.ft
Benchmark: ~1,650 sq.ft / court
AED 75 / sq.ft
AED 750,000 / yr
AED 150k
AED 750k (Baseline)
AED 2.5M
Annual Base Contract Sum:
AED 750,000 / yr
Monthly Base Equivalent:
AED 62,500 / mo
Total Annual Lease Cost:
(+5% DM fee)
AED 787,500 / yr
1 mo free
Dubai Municipality Commercial Fee (via DEWA)
+5% of base rent
VAT-Registered Business (5%)
Mandatory above AED 375k turnover. Court prices are VAT-inclusive; VAT on rent & fit-out is recoverable.
Small Business Relief (Corporate Tax)
If annual revenue ≤ AED 3M, elect SBR → 0% CT. Otherwise 9% on taxable profit above AED 375k.
DREC Sublease Fee (20%)
Enable if subleasing a unit on DREC land in Al Quoz rather than leasing directly.
3
Build & Fit-Out (Capex)
AED 28,000
AED 210,000
AED 125,000
AED 140,000
AED 40,000
Court + building fit-out:AED 0
Broker 5% + Ejari/admin:AED 0
Rent paid during fit-out:AED 0
Launch & pre-opening payroll:AED 0
Total amortized investment:AED 0
+ Refundable security deposit (10%):AED 0
5 Years (60 mo)
4
Monthly Operating Overhead (Opex)
AED 10,000 / mo
AED 28,000 / mo
AED 4,500 / mo
AED 5,000 / mo
AED 3,500 / mo
Profitability Curve vs. Average Busy Hours/Day
Live sensitivity from 1.0 to 14.0 court hours per day
Net Profit
Break-even (0)
⚡ Key Hurdle:
Break-even at 0.0 hours/day.
+0.0 hrs cushion
Monthly Cost Bifurcation
100% breakdown of monthly outflows
Revenue vs. Expense Stack
Monthly inflow vs outgoings (AED)
Bifurcated Income & Expense Statement
Dubai Commercial Real Estate & Facility Model
| Financial Line Item | Monthly (AED) | Annual (AED) | % of Rev |
|---|---|---|---|
| Court Bookings, VAT-inclusive (0 court-hrs/mo) | AED 0 | AED 0 | — |
| ↳ Less: Output VAT remitted to FTA (5%) | AED 0 | AED 0 | — |
| Net Court Rental Revenue | AED 0 | AED 0 | 0% |
| ↳ Academy & Coaching Uplift, net (0%) | AED 0 | AED 0 | 0% |
| ↳ Pro Shop, Rentals & F&B net margin | AED 0 | AED 0 | 0% |
| NET OPERATING REVENUE | AED 0 | AED 0 | 100.0% |
| REAL ESTATE & LEASE COSTS | |||
| Base Warehouse Rent (0 sq.ft @ AED 0) | AED 0 | AED 0 | 0% |
| Dubai Municipality Fee (5%, via DEWA) | AED 0 | AED 0 | 0% |
| OPERATING OVERHEAD & UTILITIES | |||
| DEWA Electricity & Water (HVAC + Lighting) | AED 0 | AED 0 | 0% |
| Staffing incl. visas, medical & gratuity | AED 0 | AED 0 | 0% |
| Maintenance, HVAC/DCD AMC & Supplies | AED 0 | AED 0 | 0% |
| Marketing & Software Subscriptions | AED 0 | AED 0 | 0% |
| Booking App & Card Fees (0%) | AED 0 | AED 0 | 0% |
| DET Trade License, Insurance & Admin | AED 0 | AED 0 | 0% |
| EBITDA (cash operating profit) | AED 0 | AED 0 | 0% |
| AMORTIZATION & TAX | |||
| Fit-out + Pre-opening Amort (0 yrs) | AED 0 | AED 0 | 0% |
| UAE Corporate Tax | AED 0 | AED 0 | 0% |
| TOTAL MONTHLY COSTS (RENT + OPEX + AMORT + TAX) | AED 0 | AED 0 | 0% |
| NET PROFIT AFTER TAX | AED 0 | AED 0 | 0% |
Cross-Sport Investment Matrix (10,000 sq.ft Al Quoz Benchmark)
Side-by-side comparison for an identical warehouse footprint
| Comparison Metric | 🏸 Badminton (6 Courts) | 🏓 Pickleball (5 Courts) | 🎾 Padel (3 Courts) |
|---|