Kasi Kicks Business Plan — Appendix D: Risk Register

Detailed risk register scoring likelihood and impact, with mitigations and the pre-committed trigger points adopted as policy.

Appendix D: Risk Register

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Risk

Likely

Impact

Mitigation and residual position

Allocation below plan

High

Severe

The plan assumes 4% limited and 26% premium general release. If brands allocate less the mix shifts toward carryover at R257 a pair against R812. No operational remedy exists; signed agreements must precede any lease

Size curve discipline fails

Medium

Severe

Worth 20% of gross profit on identical stock. Mitigated by a merchandise planner from Year 1 with authority to refuse a pre-packed assortment

Trading density below plan

High

Severe

Break-even is R33387 per m² against a mature R83358. Mitigated by site selection as a condition precedent rather than an operational task

Stock exceeds the facility

High

High

Stock reaches R9670100 against a R6 500 000 facility and exceeds it from Year 4. Mitigated by retaining earnings; no distribution is modelled

Market does not grow

High

High

Forecast growth of 2.15% a year. Every pair is taken from an incumbent with greater buying power

Counterfeit line accepted in good faith

Low

Severe

A single counterfeit line ends the brand relationship and the account is not reopened. Mitigated by buying only through authorised channels and proving provenance on every delivery

Markdown cascade deepens

High

High

At a landed cost of R648 a pair discounted 55% earns nothing. Mitigated by size-curve discipline; markdown is a symptom rather than a lever

Loss of a brand account

Medium

Severe

Termination provisions in the supply agreements should be understood before a five-year lease is signed against them

Landlord turnover clause

Medium

Medium

Mall leases carry turnover rent and monthly trading disclosure; strong density protects the negotiation

Shrinkage above plan

Medium

Medium

Footwear is a high-theft category; R27 a pair is budgeted with security carried in store fixed costs

Online returns above plan

Medium

Medium

Fit uncertainty drives footwear returns. Mitigated by size guidance and by introducing online only in Year 2 once the stock file is accurate

Currency movement on imported stock

High

Medium

Vietnam, China and Indonesia are the dominant supply origins; landed cost escalates at 6.2% against selling prices at 5.8%

D.1 Pre-committed trigger points

Point

Trigger

Committed response

Before any lease

Fewer than three signed brand agreements

Do not sign. The range is the business and it is granted, not bought

Month 6

Trading density below R45 000 per m²

Review site, range and staffing before opening store two

Any season

Full-price sell-through below 65%

The size curve is failing. Audit the buy by size before the next order is committed

Any month

Stock cover above 110 days

Buying is running ahead of selling; freeze the open-to-buy

Before each store

Forward trading density below R60 000 per m² at the existing stores

Do not open. Central cost is already carried; a weak store dilutes it

Any time

A delivery without full provenance documentation

Reject it. A single counterfeit line ends the brand relationship