AgriNova Sugar SA — Risk Management & Mitigation

A structured risk register and the mitigation measures covering agricultural, market and price, operational, financial, regulatory, country and execution risks.

AgriNova Sugar SA Business PlanSection 13 › Risk Management & Mitigation

Section 13 · Business Plan

Risk Management & Mitigation

A structured risk register and the mitigation measures covering agricultural, market and price, operational, financial, regulatory, country and execution risks.

13.1 Enterprise Risk Framework

AgriNova’s enterprise risk framework is structured along ISO 31000
and COSO ERM principles, integrated with the Group’s strategic planning
and investment decision-making. Risk is identified, assessed, mitigated
and monitored at four levels: enterprise, divisional, project, and
operational. The Audit & Risk Committee of the Holding Board reviews
the enterprise risk register quarterly.

Figure 17
Figure 17 — Enterprise risk heatmap (pre-mitigation)

13.2 Top Enterprise Risks and Mitigations

Risk Likelihood × Impact (pre-mit.) Mitigation strategy Residual rating
Subsidised sugar imports surge 5 × 4 = High Diversification into ethanol, energy and land; specialty branded sugars; advocacy through SACGA / SASA Medium
Sugar price collapse 4 × 5 = High Multi-product mix; ethanol switching optionality; long-term industrial offtake; conservative leverage Medium
Drought / climate variability 4 × 4 = High Drip irrigation conversion; drought-tolerant cane varieties; portfolio diversification across two provinces Medium
Capex over-run 3 × 4 = Medium-High Lump-sum turnkey EPC contracts; 25% capex contingency; phased deployment with stage-gate approval Medium
Eskom grid instability 5 × 3 = High On-site cogeneration; 80 MW solar; battery storage at mills; wheeling licence as fallback offtake Low
Mill operational failure 2 × 5 = Medium Comprehensive condition-based maintenance; spare-equipment programme; cross-mill redundancy Low
ZAR depreciation 4 × 3 = Medium-High Natural FX hedge from sugar exports; FX-denominated capex partially funded in USD; treasury hedging Low-Medium
Sugar tax / HPL escalation 4 × 3 = Medium-High Industrial-channel sugar contracts; specialty branded share growth; ethanol pivot Medium
Ethanol mandate delay 3 × 4 = Medium-High Industrial alcohol fall-back; modular plant design enabling food-grade switching; phased commissioning Medium
Land claim or tenure dispute 2 × 4 = Medium Comprehensive title and tenure due diligence; provision for community benefit-sharing; legal warranty insurance Low
Outgrower default 3 × 2 = Low-Medium Input financing recovery embedded in cane delivery; 8% provision; broad outgrower base reduces concentration Low
Cyber / IT compromise 2 × 2 = Low Tier-1 SOC; ISO 27001-aligned controls; cyber insurance Low

13.3 Specific Mitigation Programmes

Climate adaptation programme

AgriNova has commissioned a climate-physical-risk study aligned to
TCFD recommendations. The study quantifies the likely impact of climate
change on yields under RCP 4.5 and RCP 8.5 scenarios out to 2060.
Findings inform variety choice (drought-tolerant N41, N75), irrigation
conversion, and a structural shift toward higher-altitude cane areas in
Mpumalanga over the next two decades.

Insurance programme

The Group will maintain a comprehensive insurance programme
structured at corporate level with minimum cover lines as follows:

Insurance line Limit (R m) Insurer profile
Property damage & business interruption 20,000 Lloyd’s syndicates + SA insurers
Public liability 1,500 International programme
Product liability & recall 500 Specialised food-industry insurer
Directors’ & officers’ 750 International D&O
Cyber liability 300 Specialist cyber
Environmental liability 500 Specialist environmental
Marine cargo (export sugar) 200 Marine insurer
Construction (during build-out) Project specific EAR / CAR policies

Treasury and FX management

The Group operates a structured treasury policy covering FX exposure,
interest-rate hedging and counterparty management. Sugar export receipts
(in USD) provide a partial natural hedge against USD-denominated capital
goods imports during the build-out phase. Residual FX exposure is hedged
using forward contracts and zero-cost collars on a layered basis
(typically 80% hedge ratio for the next 6 months, 50% for 7–12
months).

Operational continuity

Operational continuity is supported by (a) a Business Continuity
Management System (BCMS) certified to ISO 22301; (b) cross-mill
technical and management talent rotation; (c) integrated planning across
both mills enabling diversion of cane from one to the other in case of
localised disruption; and (d) strategic safety stock of critical mill
spares.

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 AgriNova Sugar SA (Pty) Ltd.