SA Premier Poultry 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

Avian influenza outbreak

Medium

Severe

Removes live supply, raises prices and can close the plant under movement controls. The 2023 H5N1 and H7N6 outbreaks were the worst in South African history and 7.5 million birds were culled. No commercial hedge exists. Mitigated by supplier geographic spread, business interruption cover and balance sheet strength

Spread compression between live and product prices

High

Severe

Live birds are 63.2% of revenue per bird. Contribution reaches zero at a live price of R34.17/kg against a planned R24.50 — headroom of 40%. Mitigated by contract pricing formulas, not eliminated

Registration delayed or refused

Low

Severe

The plant cannot lawfully operate and has little alternative use. Mitigated by securing registration in principle before construction; there is no fallback

Throughput below plan

High

High

Break-even is 5591 birds a day against Year 1 of 4 800. Mitigated by contract slaughter filling the line and by offtake agreements before commissioning

Working capital exceeds facility

High

High

Working capital reaches R38 316 553 against a R24 000 000 facility. Mitigated by retaining earnings and by extending the facility as debtors grow

Effluent non-compliance

Medium

High

High-strength effluent; municipal rejection stops production. Mitigated by on-site treatment and by confirming capacity before the site is committed

Live supply concentration

Medium

High

Loss of a major grower disrupts throughput. Mitigated by a cap of 20% of supply per grower and a contracted grower base of 10 to 15

Imported product undercuts prices

High

Medium

Imports set the commodity price floor. Mitigated by fresh and food-service positioning, which imports cannot serve

Cold chain or refrigeration failure

Medium

High

Stock loss and food safety exposure. Mitigated by standby generation, maintenance contract and insurance

Dressed yield below plan

Medium

Medium

Two points of yield is worth R3071016 of annual EBITDA at single-shift capacity. Mitigated by line discipline and daily yield reporting

Second shift started before demand exists

Medium

Medium

Adds R4 650 000 of fixed cost against volume that may not arrive. Mitigated by the Year 3 gate

Electricity cost and supply

High

Medium

Chilling and freezing are continuous loads. Standby generation is budgeted and utilities carry R1 320 000 of annual base load

D.1 Pre-committed trigger points

Point

Trigger

Committed response

Commissioning

Dressed yield below 71.0%

Do not accept the line. Withhold retention and require the supplier to remedy

Month 6

Below 3 600 birds a day

Increase contract slaughter to fill the line. Defer all discretionary spend

Month 12

Contribution below R13.22 a bird

Renegotiate grower pricing formulas and review product mix before the next season

End Year 2

EBITDA below break-even

Engage lenders before the moratorium expires, not after

Year 3

Incremental volume for the second shift not contracted

Do not start the second shift. Defer the capital and re-plan

Any time

Live price above R30.76/kg sustained

Shift mix toward contract slaughter, which carries no live price exposure