Sharia-Structured Instrument Ijarah (manufacturing and processing service) + Musharakah (revenue participation in manufactured goods). These are two independent transactions — never combined, netted, or described as components of a single return. Formal Sharia Board review recommended prior to CSA execution.
All financial figures prepared under IFRS. SAR primary / USD secondary. SAR/USD 3.75 (pegged, VERIFIED). Figures marked ESTIMATED unless LOCKED.
Dependency Note

State A sourced from Feedstock Study (eight-stream Eastern Province profile, FWDC SAR 285/ton ESTIMATED, 8.08% CAGR). State B from Proposal. Inherited warnings: WARN-01 (FWDC), WARN-02 (feedstock volume), WARN-03 (Nitaqat), WARN-08 (V₂O₅ Ras Tanura).

Eight streams. 8.08% CAGR growth — fastest in the KSA programme. Ras Tanura petcoke ash (Saudi Arabia's highest-vanadium ash source nationally) converts from disposal liability to V₂O₅ supply for Aramco's VRFB chain — at zero Authority capital, generating a net surplus from Year 2 onward. Phase Initial: 100 TPD · 1 module · $55M Carbotura FDI.

Decision Summary

THIS EIR MODELS OPTION A — STANDARD ELECTION

Option A-IC is the highest-priority ICO configuration in the programme (Aramco VRFB V₂O₅ — Aramco HQ is 30 km from Ras Tanura). WARN-08 must be resolved before V₂O₅ is included in any client figure.

Parameter State A — Current System State B — Option A (ACM)
Disposal cost trajectory 8.08% CAGR — fastest growth in KSA programme. Aramco expansion drives industrial waste volume Processing Service (Ijarah) — Year 1 net outflow; 2.5%/yr contractual escalator
Ras Tanura ash (120 TPD) Disposal liability — highest-vanadium ash stream in KSA programme with no processor V₂O₅ manufacturing input — Aramco's own waste product → Aramco's VRFB supply chain WARN-08
Capital obligation Ongoing spend — no asset created Zero LOCKED
Year 2+ net Disposal cost at 8.08% CAGR — accelerating Revenue Share exceeds Processing Service — net surplus position
Critical minerals Vanadium continues to be landfilled V₂O₅ + Ni + Ga from Ras Tanura ash WARN-08
MWAN contribution None 140,000 tpy full programme toward 2035
Employment No new FTE 188 direct FTE full programme + 564 indirect ESTIMATED — Nitaqat-labeled
Cost of Delay — Each 12-Month T0 Slip
  • At 8.08% CAGR, State A disposal cost increases by ~SAR 3.2M per year of delay (Phase Initial volume)
  • V₂O₅ from Ras Tanura ash continues to be landfilled — Aramco VRFB supply chain remains import-dependent
  • Forfeits one full year of Revenue Share (4-module scale)

State A — Current System Baseline

Nine-Stream Cost Structure All ESTIMATED — WARN-01

  • SIRC subsidiary residuals: SAR 140–200/ton
  • Ras Tanura petcoke ash: SAR 200–320/ton — industrial waste with vanadium designation, complex disposal
  • ELT / tires: SAR 200–400/ton equivalent
  • Contaminated recycling: SAR 140–180/ton
  • Wastewater sludge: SAR 120–180/ton
  • Blended FWDC: SAR 285/ton · $76/ton ESTIMATED ⚠ WARN-01

State A Cost Trajectory — FWDC at 2.5%/yr from SAR 285/ton (base), 8.08% CAGR volume growth

Year 5 ~SAR 322/ton
Year 10 ~SAR 365/ton
Year 30 ~SAR 597/ton
Cumulative 30-year State A (Phase Initial, 35,000 tpy base volume) ~SAR 436,000,000 ESTIMATED

Note: 8.08% volume CAGR means the full State A cost burden compounds faster than price escalation alone. True State A cost trajectory materially exceeds the FWDC-only projection.

State A Structural Position: Ras Tanura ash — Saudi Arabia's highest-vanadium ash source — continues to be landfilled with no V₂O₅ recovery. Saudi Arabia imports 100% of its vanadium for the 110 GW VRFB programme. The Aramco circular loop (petcoke → ash → V₂O₅ → VRFB) does not close in State A.

State B — Deployment Baseline

Term Phase Initial Full Programme Status
Capacity 100 TPD · 1 module 400 TPD · 4 modules LOCKED
Annual volume 35,000 tpy 140,000 tpy LOCKED
Carbotura FDI $55M $220M LOCKED
Revenue Share lag 13 months rolling ALWAYS
T0 Q4 2027 ESTIMATED
Phase Initial COD Q2 2030 ESTIMATED
First Revenue Share ~Q3 2031 DERIVED

Delta Analysis

YEAR 1 AND YEAR 2+ ARE MATERIALLY DIFFERENT — NEVER AVERAGE

Year 1: Processing Service paid. Zero Revenue Share. 13-month pre-royalty period. Year 2+: Revenue Share exceeds Processing Service — net surplus. The 8.08% CAGR volume growth means the State A cost compounds rapidly; the State B surplus position improves comparatively each year.

FWDC Sensitivity

FWDC Year 1 gross displacement (Phase Initial) Net Year 2+ surplus
SAR 220/ton SAR 7,700,000/yr ESTIMATED Unchanged LOCKED
SAR 285/ton (base) SAR 9,975,000/yr ESTIMATED Unchanged LOCKED
SAR 380/ton SAR 13,300,000/yr ESTIMATED Unchanged LOCKED

Critical Minerals Delta (Option A-IC — ESTIMATED — WARN-08)

This section is conditional on WARN-08 engineering confirmation and ICO buyer LOI. Not incorporated into Option A base case. V₂O₅ figures are TBD pending petcoke ash analysis.

Ras Tanura V₂O₅ Stream (Aramco VRFB)

  • Saudi Arabia imports 100% of its vanadium for the 110 GW VRFB programme
  • Ras Tanura ash: nationally highest V₂O₅ density — 6× Jubail petcoke, 2× Yanbu YASREF/SAMREF (ESTIMATED)
  • In-country premium: +15% ESTIMATED (import substitution + Aramco IKTVA credit)
  • Aramco HQ (Dhahran) is 30 km from Ras Tanura — off-take confirmation timeline compressed by proximity
  • Aramco-BYD JDA (April 2025) = structural vanadium demand anchor
  • CANDIDATE — no LOI at registry lock. WARN-05 applies.

No-Fallback Position: In State A, Aramco's own petcoke ash vanadium continues to be landfilled. Saudi Arabia's VRFB programme for 110 GW renewable storage remains import-dependent for V₂O₅. The Aramco circular loop (refinery waste → VRFB manufacturing input) does not close. State B is the only pathway that closes this loop from within the existing Eastern Province industrial footprint.

System-Level Impact

Employment ESTIMATED — Nitaqat-labeled

Phase Modules Direct FTE Indirect FTE
Phase Initial 1 47 141
Phase Medium 2 94 282
Full Programme 4 188 564

Environmental Delta

Metric State A Phase Initial Full Programme
Diversion from landfill ~10% 35,000 tpy 140,000 tpy
Carbon avoidance 0 532,900 tCO₂e/yr ESTIMATED 532,900 tCO₂e/yr ESTIMATED
MWAN contribution None 35,000 tpy 140,000 tpy
V₂O₅ produced domestically None — landfilled TBD — WARN-08 TBD — WARN-08

Risk & Sensitivity

# Risk Mitigation
1 V₂O₅ concentration below commercial threshold at Ras Tanura WARN-08 — engineering confirmation first. Option A base case does not include V₂O₅ — ACM carbon stream path is independent
2 8.08% CAGR outpaces Phase Initial capacity Phase Medium and Expanded modules absorb volume growth. T0 Q4 2027 timing preserves 3-year headroom before CAGR inflection
3 Aramco VRFB LOI timeline WARN-08 resolves first; Aramco IKTVA supplier engagement then fast-tracks. Option A base case independent of LOI
4 Petcoke ash feedstock agreement (separate from SIRC CSA) Parallel-track with CSA. WARN-08 confirmation prerequisite
5 Nitaqat compliance — Eastern Province context Feasibility Study with HRSD — WARN-03
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EXOGENESIS PROTOCOL · LEGACY LANDFILL REMEDIATION

Urban Mining — Near-Zero by Design

"The Exogenesis Protocol for Urban Mining — Carbotura's Near-Zero Emissions, Near-Zero Waste, Near-Zero Discharge approach to legacy landfill recovery. Operating under a sealed, advancing membrane enclosure with point-of-excavation gas capture via the Atmospheric Protection System (APS) and a fully electric, remotely operated excavation fleet. No personnel enter the enclosure under any operational condition."

  • $50 USD (SAR 187.50) / tonneExogenesis Royalty paid to the Authority on every legacy tonne processed through the ACM facility.
  • 40,000–81,000 m²Advancing membrane enclosure footprint per unit; advances across the mine face as excavation proceeds.
  • In development · design-basisConcept positioning per SA_14. Engineering target. Saudi Green Initiative restoration upon completion.
نُقدِّم هذه البوابة باللغة العربية الفصحى حرصاً منّا على التواصل الواضح مع شركائنا في المملكة العربية السعودية. نُدرك أن الترجمة من اللغة الإنجليزية قد لا تخلو من أخطاء أو سهو، ونطلب منكم كرم العفو والتسامح. يسعدنا استقبال أي ملاحظات أو تصحيحات تُعينونا على تحسين دقة المحتوى.