Aurora Downstream Energy — Risk Analysis

The principal risks and mitigation and the financial resilience to stress underpinning Aurora Energy.

Aurora Downstream Energy Business PlanSection 12 › Risk Analysis

Section 12 · Business Plan

Risk Analysis

The principal risks and mitigation and the financial resilience to stress underpinning Aurora Energy.

Aurora Energy operates in a sector exposed to commodity-price,
currency, regulatory and execution risk. The Company maintains a formal
risk register, reviewed by the Audit & Risk Committee, and embeds
mitigation into its structure — conservative gearing, a funded
debt-service reserve, strategic inventory, hedging discipline and phased
capital deployment. The principal risks and mitigations are summarised
below; the most material financial sensitivities are quantified in the
scenario and sensitivity analysis in Section 14 (Financial Plan).

12.1 Principal risks & mitigation

Table 18. Risk register — principal risks,
assessment and mitigation

Risk Likelihood Impact Mitigation
Commodity-price volatility (propane/butane, diesel) High High Regulated price pass-through; procurement timing; strategic inventory; contract indexation
ZAR/USD depreciation High High Import-parity pricing largely passes through; selective hedging; rand-cost base
Licensing / regulatory delay Medium High Early application; code-compliant design; specialist counsel; conservative schedule
Terminal-access agreement risk Medium High Multiple terminal options; term agreements; owned inland storage buffer
Volume ramp slower than plan Medium High Anchor contracts first; grace period & DSRA absorb delay; phased capex
Supply disruption / logistics Medium Medium Strategic inventory; multiple suppliers; owned + contracted fleet
Safety / environmental incident Low–Med High HSE system; SANS/OHS compliance; training; insurance; board HSE oversight
Competitive response Medium Medium Compete on reliability & reach, not price; secured supply moat
Key-person / execution Medium Medium Experienced hires; retention; documented processes; board oversight
Financing / interest-rate Medium Medium Fixed margin facility; amortisation; DSRA; refinancing optionality

12.2 Financial resilience to stress

The financial structure is built to withstand adverse conditions.
Under the modelled downside scenario — combining weaker volumes, margin
compression and an adverse rand — base-case EBITDA falls materially and
the senior DSCR dips below the 1.30x covenant in a single year, an event
designed to be absorbed by the funded debt-service reserve and a
temporary covenant waiver rather than by default. The equity internal
rate of return compresses from a base case of approximately 34% to about
19% in the downside and 8% under severe stress — still positive, but a
clear illustration that returns are contingent on execution and market
conditions.

Figure 8
Figure 8. EBITDA under base, downside and severe-stress scenarios, illustrating the range of plausible outcomes.
Analyst note — risk-bearing by design

The honest message for both lenders and equity investors is that this
is a fundamentally attractive but genuinely risk-bearing greenfield
infrastructure investment. The structure protects lenders first — grace
period, funded reserve, conservative gearing and covenant cure mechanics
— while equity carries the ramp, margin and exit risk. The downside and
severe scenarios should be treated as live possibilities, not tail
abstractions, and independently stress-tested by each party.

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 Aurora Downstream Energy (Pty) Ltd.