// DRILLS / ISSUE 01 / PACIFIC PREMIUM
ISSUE 01 · 2026-04-28 · 5 MIN READ

Pacific Premium Foods

THE WORKING CAPITAL REQUEST

MANUFACTURING · WORKING CAPITAL · DIFFICULTY ★★☆☆☆

// THE SETUP

Pacific Premium Foods is a 15-year-old NZ-based specialty food manufacturer — premium ready meals supplied to supermarkets and food service across the North Island. Family-owned. Founder-MD still operational, second-generation taking on commercial responsibility over the past three years. Annual revenue NZ$42m.

The MD called the relationship manager on Monday. He's asking for a NZ$1.5m increase to the working capital facility — taking it from NZ$3.5m to NZ$5m — to support what he calls 'the best run yet.' Revenue has grown from NZ$28m two years ago to NZ$42m today. He wants an answer by Friday so the additional draw is available for next month's procurement cycle.

The MD has been a reliable client for six years. Conduct on account is clean. No covenant breach. Annual reviews completed on time. The relationship manager is supportive of the increase. You're sitting on the credit committee when the file lands on your desk.

You have the financials. You have ten minutes. What do you do?

// FY25 SNAPSHOT
SOURCE: COMPANY-PREPARED · UNAUDITED · COMPOSITE CASE — FICTIONAL
REVENUE
NZ$42m
▲ +50% (2yr)
EBITDA MARGIN
9%
▼ -210 bps
OCF
-NZ$0.6m
▼ flipped negative
DSO
82 days
▲ +34 days
INVENTORY
NZ$3.8m
▲ +138%

Industry benchmark: NZ specialty food manufacturers typically run DSO 35-50 days, EBITDA margin 11-14%, OCF positive.

// YOUR JUDGMENT

What do you do with this request?