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// HIGHBANKISSUE 03 · ON THE BOOK

Kauri Dairy Holdings Ltd

DAIRY · TWO FARMS · WAIKATO

Third-generation dairy across two farms, 620,000 kg of milk solids between them. The succession proposal reached the bank through the accountant rather than the family, in a payout year at the top of the cycle.

COMPOSITE TEACHING CASE

Kauri Dairy Holdings Ltd is a fictional construction. The figures, relationships and decisions on this page are illustrative — built for teaching, not drawn from any real borrower or transaction.

// WHAT WAS ASKED

THE REQUEST
Existing
NZ$13.0m term + NZ$1.2m seasonal
Proposed
Split across two successor entities
Also asked
Personal guarantee release + NZ$2.0m seasonal
Arrived via
The accountant
ON THE FILE
Milk solids
620k kgMS across two farms
Payout (FY25)
NZ$8.60/kgMS, a cycle high
Debt per kgMS
NZ$21.0, against a sector median near $19
Interest cover
2.4×
Owner drawings
Up 65% over two years

// WHAT THE BANK DID

Approved as two standalone underwrites rather than one split: each successor entity tested at a lower payout and visited on farm, with the guarantee release staged across two demonstrated seasons.

The reasoning is in the file itself — the four options that were on the table, how readers answered, and the senior banker's read of the same numbers.

Open issue 03

// READ FROM OTHER CHAIRS

The same file, and the same week, from the chairs of the people on the other side of it.

Nothing further is recorded here about Kauri Dairy Holdings. This record holds published files only — when the business next appears in an issue, its entry grows.

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