Polar Nexus Integrated Cold Storage — Implementation Roadmap

The phased implementation roadmap, the key milestones and the critical path from financial close through commissioning to stabilisation.

Polar Nexus Integrated Cold Storage Business PlanSection 11 › Implementation Roadmap

Section 11 · Business Plan

Implementation Roadmap

The phased implementation roadmap, the key milestones and the critical path from financial close through commissioning to stabilisation.

The project follows a disciplined 24-month path from financial close
to stabilised operations, structured into development, construction,
fit-out and ramp-up phases. The Gantt chart below maps the workstreams,
their dependencies and the key milestones. The critical path runs
through structural works, refrigeration plant installation and
integrated commissioning.

Figure 10
Figure 10. Implementation roadmap and Gantt chart (M0 = financial close, ~Q4 2026).

11.1 Key milestones

Milestone Target (months from start) Significance
Financial close M4 Equity and debt committed; conditions precedent met
Construction start M6 Site establishment and earthworks commence
Building envelope complete M15 Weather-tight shell enables plant installation
Plant energised M19 Refrigeration, solar and BESS commissioned
First pallet in M21 Operations commence; revenue begins
Stabilised operations M24 Occupancy ramp underway toward target

11.2 Execution risk management

Construction and commissioning risk is mitigated through a
fixed-price, date-certain EPC contract with performance guarantees and
liquidated damages; a 5% contingency within the capital budget;
experienced OEM partners for refrigeration and energy systems; and a
phased ramp-up that allows operational systems and staff to be proven
before full load. The two-year principal moratorium on senior debt
deliberately aligns the first repayments with the period in which
occupancy and cash flow have begun to build.

Confidential — this business plan is provided to prospective investors and lenders for evaluation purposes only and may not be reproduced or distributed without the written consent of Polar Nexus Integrated Cold Storage (Pty) Ltd.