HealthPlus Pharmacy Group — Risk Analysis & Mitigation

The risk register and the sensitivity analysis covering market, operational, financial, regulatory and execution risks.

HealthPlus Pharmacy Group Business PlanSection 10 › Risk Analysis & Mitigation

Section 10 · Business Plan

Risk Analysis & Mitigation

The risk register and the sensitivity analysis covering market, operational, financial, regulatory and execution risks.

10.1 Risk Register

The following risk register identifies, assesses, and proposes
mitigation strategies for the principal risks facing the business:

Risk Category Risk Description Probability Impact Mitigation Strategy
Regulatory Pharmacy licence applications delayed or declined by SAPC/DoH Medium High Early application submission; engage regulatory consultants; identify multiple candidate locations per planned store
Competition Aggressive response from Clicks/Dis-Chem (pricing wars, location pre-emption) High High Differentiate on digital experience and clinic services; avoid head-to-head location overlap; build loyalty programme stickiness
Supply Chain Wholesaler dependency leading to stock-outs or pricing pressure Medium Medium Diversify across multiple wholesalers; accelerate distribution centre timeline; build safety stock for critical medicines
Margin Pressure SEP adjustments below inflation; medical scheme reimbursement rate compression Medium High Accelerate private label programme; expand front-shop contribution; optimise generic substitution rates
Technology E-commerce platform underperformance; cybersecurity breach Low High Phased platform rollout with MVP approach; invest in cybersecurity infrastructure and data protection compliance (POPIA)
Macroeconomic ZAR depreciation increasing import costs; consumer spending contraction Medium Medium Source locally where possible; maintain flexible pricing models; focus on essential health categories
Human Capital Pharmacist shortage; high staff turnover High Medium Competitive remuneration packages; pharmacist bursary programme; strong employer brand and career development pathways
Execution Store rollout delays; underperformance of early stores Medium High Conservative rollout phasing; rigorous site selection criteria; performance monitoring with early intervention protocols

10.2 Sensitivity Analysis

The following table illustrates the sensitivity of Year 5 EBITDA to
key variable changes:

Variable Base Case Downside (-10%) Upside (+10%) EBITDA Impact
Revenue per Store R20.4M R18.4M R22.4M ± R18.5M
Gross Margin 38.0% 34.2% 41.8% ± R19.4M
Occupancy Cost 8.0% of Rev 8.8% 7.2% ± R4.1M
Staff Cost 14.0% of Rev 15.4% 12.6% ± R7.1M
Store Count (Year 5) 25 22 28 ± R11.5M
Note

Downside Scenario: Even in a stress scenario where revenue per
store is 15% below base case, gross margins compress by 200 basis
points, and store rollout is delayed by 6 months, the business remains
EBITDA-positive from Year 2 and achieves net profitability by Year 5,
demonstrating the resilience of the underlying business model.

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 HealthPlus Pharmacy Group (Pty) Ltd.