Sharia-Structured Instrument Ijarah (manufacturing and processing service) + Musharakah (revenue participation in manufactured goods). 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.

A 30-year Circular Supply Agreement converts seven Jazan Economic City material streams — including 80 TPD of ACWA Power IGCC ash (first-of-kind processing nationally) and Saudi Arabia's only subtropical agricultural waste stream — into a Manufactured Goods Revenue Share returning to the Partner Authority from Year 2 onward, at zero Authority capital deployment. Programmatic commitment: 2 modules, 200 TPD, $110M Carbotura FDI.

CSA Configuration Options

THIS DOCUMENT MODELS OPTION A

Option A — Standard Election

Processing Service (Ijarah)
Authority pays for a defined manufacturing and processing service per ton processed
Revenue Share (Musharakah)
Authority receives a share of manufactured goods revenue — commences 13 months after the corresponding Processing Service payment, on a rolling monthly basis
Capital obligation
Zero — Carbotura designs, finances, builds, owns, and operates
Year 2+ position
Revenue Share exceeds Processing Service fee — generating a net surplus per ton processed

Option B — Sovereign Resource Royalty

Processing Service Fee
Zero
Structure
Different royalty mechanics — described in the formal Proposal document
Capital obligation
Zero

Option B+Exogenesis — Dual Royalty Streams

Processing Service Fee
Zero
Exogenesis eligibility
Exogenesis eligibility subject to RCJY Jazan landfill classification — under review
Capital obligation
Zero

Option A-IC — In-Country Revenue Participation Saudi-exclusive

Base structure
Option A terms, plus in-country premium on RevCon™ outputs sold to Saudi institutional buyers
Target buyers
Aramco Jizan VRFB supply chain (V₂O₅ from IGCC ash + petcoke ash) · Ma'aden phosphate operations (IGCC ash mineral co-products) · NEOM OXAGON (Carbon Fiber, Graphene Oxide) · Agricultural biochar buyers (subtropical farming sector)
In-country premium
Estimated +15% over export reference (ESTIMATED — WARN-04)
IGCC ash V₂O₅ status
WARN-08 — IGCC ash configuration distinct from combustion ash; engineering confirmation required before V₂O₅ included in client figures
Activation
Requires ICO anchor buyer LOI — WARN-05
Capital obligation
Zero
Independent Transactions — IFRS Requirement

The Processing Service (Ijarah) and Manufactured Goods Revenue Share (Musharakah) are two independent transactions. They must not be combined, netted, or described as components of a single return.

Strategic Context

The Southern Gateway — Unique Feedstock Profile

Jazan Economic City occupies a unique position in the KSA programme: the southernmost deployment, on the Red Sea coast, hosting Saudi Arabia's only Integrated Gasification Combined Cycle (IGCC) power plant, the Kingdom's only subtropical agricultural zone, and a major petrochemical and steel industrial complex administered by RCJY (Royal Commission for Jubail and Yanbu).

Two streams in the Jazan feedstock profile are entirely unique to this region: the ACWA Power IGCC ash (80 TPD — no comparable stream exists elsewhere in the KSA programme) and the agricultural waste stream from Jazan's mango, banana, and tropical fruit farms. Carbotura ACM is the only processing pathway nationally for IGCC ash — the first-of-kind deployment in the programme.

RCJY administers the Jazan Economic City industrial zone. The SIRC CSA counterparty relationship mirrors the Jubail engagement — RCJY for site, SIRC for CSA, two independent agreements.

ACWA Power IGCC Ash — First-of-Kind Nationally

IGCC ASH IS FUNDAMENTALLY DIFFERENT FROM COMBUSTION ASH

Integrated Gasification Combined Cycle (IGCC) ash is produced through high-temperature partial oxidation of feedstock — a slag-forming process that concentrates metals differently from conventional combustion. IGCC ash is typically richer in recoverable metals (V, Ni, Fe, trace REE) than equivalent mass combustion ash, due to the syngas chemistry. Carbotura ACM is the only configured processor for IGCC ash nationally. This is a first-of-kind deployment.

Product RevCon Source mechanism Status
Vanadium Pentoxide V₂O₅ WARN-08 Outside RevCon Ref. High-temperature gasification concentrates vanadium from heavy feedstock ESTIMATED — engineering confirmation required
Nickel RC2–RC3 MTL-011 Co-concentrated with vanadium in heavy-feedstock IGCC slag ESTIMATED
Iron / Steel metals RC1 MTL-001 Metallic fraction in IGCC slag ESTIMATED
Trace REE suite RC4 Concentration mechanism under engineering review ESTIMATED — WARN-08

WARN-08 — IGCC ash configuration is distinct from combustion petcoke ash. Engineering confirmation of IGCC-specific ACM configuration and ACWA Power ash analysis required before committing any IGCC ash product volumes in client-facing documents.

Agricultural Waste — Saudi Arabia's Only Subtropical Stream

Jazan is Saudi Arabia's only subtropical agricultural zone: mangoes, bananas, coconuts, papaya, and tropical fish farms. Agricultural residuals (50 TPD ESTIMATED) — crop stems, organic matter, aquaculture waste — convert via ACM to Biochar RC3 for soil amendment and carbon sequestration. This is a unique stream with no equivalent elsewhere in the KSA programme and no incumbent processor nationally.

SIRC Subsidiary Portfolio Completion

Carbotura processes the residual output of SIRC subsidiaries at Jazan, plus the unique RCJY industrial streams:

  • Yadoum MSW → RDF (RC1). Non-RDF fluff = ACM feedstock
  • ELECTA EoL vehicles → metals (RC1). ASR = ACM feedstock
  • GEMS industrial hazardous management. Sludge = ACM feedstock
  • ACWA Power IGCC — 2,400 MW IGCC plant, ash output = ACM feedstock (unique RCJY stream)
  • Aramco Jizan Refinery petcoke combustion ash — co-produced vanadium stream (WARN-08)

Circular Sukuk Opportunity

The CSA structure is compatible with an Islamic sukuk instrument. The Jazan deployment has a distinctive sukuk asset profile: V₂O₅ from IGCC ash feeds into Aramco's VRFB supply chain for the 110 GW renewable energy programme — a clean energy transition narrative with a tangible manufactured goods base unique nationally.

RCJY bilateral alignment: RCJY administers the Jazan site. SIRC (PIF subsidiary) is the CSA counterparty. PIF also holds the strategic stake in ACWA Power — the IGCC plant operator and primary ash feedstock originator. Circular economy sovereignty: from PIF-affiliated power generation, through Carbotura ACM processing, to Aramco's renewable energy storage supply chain.

Sharia Board Review Required

This document does not constitute a Sharia certification or sukuk prospectus. Formal Sharia Board review is recommended prior to CSA execution.

Deployment

Phase Roadmap — 2-Module Programme

Phase Initial
100 TPD · 1 module
RCJY Jazan Economic City IC
COD: Q4 2031
Full Programme
200 TPD · 2 modules
Jazan IC (same or adjacent)
$110M Carbotura FDI LOCKED

Stream Priority — Phase Initial

1
IMMEDIATE access: MSW residential rejects, ELT tires, C&D fluff, ASR — accessible under SIRC/RCJY umbrella
2
ACCESSIBLE — requires ACWA Power agreement: IGCC ash (80 TPD) — strategically most important; ash offtake agreement with ACWA Power can progress in parallel with CSA execution. WARN-08 must be resolved first
3
CONDITIONAL: Agricultural waste (seasonal logistics, aggregator network); petcoke ash (Aramco Jizan — separate feedstock agreement, WARN-08); wastewater sludge (NWC Jazan agreement)

BOO Structure & Dual-Counterparty Rule

Two agreements — two independent counterparties
  1. SIRC CSA (Saudi Investment Recycling Company) — feedstock supply terms, Processing Service, Manufactured Goods Revenue Share. SIRC is a 100% PIF subsidiary.
  2. RCJY Manufacturing Site Deed (Royal Commission for Jubail and Yanbu — Jazan Economic City zone) — land lease, industrial operating license, infrastructure access. Independent contract — RCJY is a separate entity from SIRC.

ACWA Power IGCC ash stream requires a third agreement with ACWA Power / RCJY — independent of the SIRC CSA. Engineering confirmation (WARN-08) must precede this agreement.

Direct FTE: 47 Phase Initial · 94 Full Programme (2 modules) (ESTIMATED — Subject to Nitaqat compliance; in-Kingdom composition confirmed at Feasibility Study with HRSD)

RevCon™ Output — Phase Initial (100 TPD)

100 TPD · 35,000 tpy · RC3 baseline · 350 operating days. Design-basis estimates. Not an offer. Full 2-module programme: 200 TPD · 70,000 tpy.

Carbon, Organics, and Unique Streams (from MSW / ELT / ASR / C&D / agricultural)

Product RevCon Annual tpy (Phase Initial) ESTIMATED Export Ref. $/ton
Carbon Black CRB-007 RC2–RC3 2,188 $800–$1,500
High-Purity Graphite CRB-008 RC3 1,068 $6,000–$10,000
Carbon Fiber Precursor CRB-009 RC4 875 $15,000–$22,000
Aromatics (BTX) ARM-003–005 RC3 3,589 $900–$2,000
Biochar (agricultural residuals — unique) RC3 700 $200–$600
Mineral Aggregate MIN-001 RC1 2,100 $30–$80

Critical Minerals (from IGCC ash + petcoke ash) WARN-08 — engineering confirmation pending

Product RevCon Stream Export Ref.
Vanadium Pentoxide V₂O₅ WARN-08 Outside RevCon Ref. IGCC ash + Aramco Jizan petcoke ash $8–12/kg
Nickel RC2–RC3 MTL-011 IGCC slag (co-concentrated with V) $12–18/kg
Iron / Steel RC1 MTL-001 IGCC slag metallic fraction $200–$400/ton

All IGCC ash and V₂O₅ volumes TBD — WARN-08 engineering confirmation required. Not included in Option A base case. All ESTIMATED.

CSA Terms

CSA counterparty Saudi Investment Recycling Company (SIRC) — PIF subsidiary LOCKED
Site agreement counterparty Royal Commission for Jubail and Yanbu (RCJY) — Jazan Economic City zone — separate entity LOCKED
IGCC ash agreement Separate agreement: ACWA Power / RCJY WARN-08 — engineering confirmation prerequisite
CSA structure Ijarah (Processing Service) + Musharakah (Revenue Share)
Phase Initial volume 35,000 tpy (100 TPD × 350 days) LOCKED
Full programme volume 70,000 tpy (200 TPD × 350 days · 2 modules)
T0 Q2 2029 ESTIMATED
Phase Initial COD Q4 2031 ESTIMATED
Revenue Share lag 13 months rolling — independent transaction ALWAYS
First Revenue Share ~Q1 2033 DERIVED
CSA minimum term 30 years from Phase Initial COD
ContinuationPerpetual unless Non-Renewal Notice (Year 28+, 24-month notice)
Capital obligation Zero LOCKED
Carbotura FDI commitment $55M per 100 TPD module · $110M (SAR 412.50M) full programme (2 modules) LOCKED
PIF alignment PIF owns SIRC (CSA counterparty). PIF holds strategic stake in ACWA Power (IGCC feedstock originator). Aramco V₂O₅ buyer is government / PIF-affiliated

The CSA Exchange

Kingdom Provides
  • Waste streams assigned to Carbotura
  • Land + landfill deed transferred to Carbotura
  • Tax abatements (MISA + SEZA)
  • MAMP prepayment — SIRC pays Carbotura
  • $100M USD (SAR 375M)
Circular Supply Agreement
Perpetual instrument · 30-year minimum term
  • $55M USD (SAR 206M) per 100 TPD module
Kingdom Receives
  • Circular Royalty Stream
  • Exogenesis Royalty — $50 USD (SAR 187.50) per tonne
  • Authority capital at risk: $0

Programme Milestones

Remediation Site Deed — Year 4–5
Landfill sites deeded to Carbotura · Exogenesis Programme commences · Exogenesis Royalty TO Kingdom
Restored land reverts to Kingdom
Restoration certified · Remediation Site Deed closes · land returned
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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.
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