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.

A 30-year Circular Supply Agreement converts nine Jubail Industrial City material streams — including WtE ash processed for REE and critical minerals, petcoke ash processed for Vanadium V₂O₅, and SIRC subsidiary residuals — into a Manufactured Goods Revenue Share returning to the Partner Authority from Year 2 onward, at zero Authority capital deployment.

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
Structure
Two independent royalty streams
Exogenesis eligibility
Exogenesis not applicable for Jubail Phase Initial. Registry: lct_eligible_landfill = false
Capital obligation
Zero

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

Base structure
Option A terms, plus in-country premium participation on RevCon™ outputs sold to Saudi institutional buyers
Target buyers
Ma'aden (REE suite) · Saudi Aramco VRFB chain (V₂O₅) · NEOM OXAGON (Neodymium, Gallium, Carbon Fiber)
In-country premium
Estimated +15% over export reference — import substitution premium (ESTIMATED — WARN-04)
Activation
Requires ICO anchor buyer LOI confirmation — 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. Year 1 and Year 2+ positions are materially different — never average them.

Strategic Context

The Three-Pillar Convergence

Saudi Arabia's national industrial strategy rests on three pillars: hydrocarbons, petrochemicals, and — as of 2025 — mining and critical minerals. The Kingdom's mineral wealth was revalued to SAR 9.375 trillion ($2.5 trillion) in 2025. Ma'aden announced a $110 billion investment plan at the Future Minerals Forum in January 2026, targeting position among the world's top three mining companies.

Carbotura's ACM deployment at Jubail addresses this strategy at the circular economy level: REE and critical minerals recovered from ash streams that currently go to landfill. No mining required. No import dependency. Saudi Arabia currently imports 100% of its REE separation and processing capacity — ACM from WtE ash closes that gap from within the existing RCJY industrial footprint.

Competitive Context: Output Tier Distinction

VEOLIA IS A FEEDSTOCK SUPPLIER IN THIS ENGAGEMENT — NOT A COMPETITOR

The Veolia RCJY JV at Jubail 2 (WtE, 121,000 tpy input) and Carbotura ACM address the same material streams from different positions in the value chain:

  • Veolia WtE incineration produces energy recovery from the feedstock and generates ~75–86 TPD of ash output — a cost liability with no current disposition.
  • Carbotura ACM processes Veolia's ash output to recover REE, Lithium, Cobalt, and metals — manufactured RC4 outputs that Saudi Arabia currently imports 100% of.

Carbotura is the ash offtake partner that completes the Veolia circular economy loop. The competitive framing is structurally incorrect — there is no competition between WtE energy recovery and ACM critical minerals manufacturing from ash.

Partner Activity Output Tier Relationship to ACM
SUEZ/SIRC strategic partnership (Dec 2024) WtE + energy recovery Different output tier Non-competing
SABIC/SIRC chemical recycling RC1/RC2 feedstock recycling Different output tier Additive
Veolia/RCJY JV WtE energy recovery Energy — no ash disposition Feedstock supplier

SIRC Subsidiary Portfolio Completion

Carbotura's engagement with SIRC is not a single-stream arrangement — it is portfolio completion for the entire SIRC subsidiary network at Jubail. Each SIRC subsidiary generates a residual that currently has no manufacturing disposition:

  • Yadoum produces RDF for cement (RC1). The non-RDF fraction and fluff = ACM feedstock
  • Akam produces aggregate from C&D (RC1). The C&D fluff = ACM feedstock
  • ELECTA recovers metals from EoL vehicles (RC1). The ASR = ACM feedstock
  • GEMS manages industrial hazardous waste. Industrial sludge = ACM feedstock

The partnership pitch: "We process what your network cannot." Carbotura converts every SIRC subsidiary's residual problem into a manufactured output.

Circular Sukuk Opportunity

The CSA structure — Ijarah (Processing Service) + Musharakah (Revenue Share) — is compatible with an Islamic sukuk instrument. The manufactured output of ACM, including REE and critical minerals, constitutes a tangible asset base for a sukuk issuance.

A Circular Sukuk backed by Carbotura's RevCon™ output — specifically the critical minerals stream — would count toward SIRC's SAR 6 billion inward investment target while providing Sharia-compliant returns from real manufactured goods.

PIF bilateral alignment: PIF owns both SIRC (CSA counterparty) and Manara Minerals (Ma'aden JV, primary REE buyer). The same sovereign entity that signs the CSA is also the primary buyer of the manufactured critical minerals output — an integrated PIF-level strategic investment.

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

Phase Initial
100 TPD · 1 module
RCJY Jubail IC Phase II
COD: Q2 2029
Phase Medium
200 TPD
RCJY IC (same or adjacent)
COD: Q4 2030
Phase Expanded
300 TPD
Subject to corridor confirmation
COD: Q2 2032

Stream Priority — Phase Initial

1
IMMEDIATE access: MSW residuals, ELT tires, contaminated recycling, ASR, C&D fluff, commercial waste — all accessible under SIRC umbrella with no additional contracting
2
ACCESSIBLE — requires Veolia/RCJY agreement: WtE ash — strategically most important for REE/critical minerals; ash offtake agreement can progress in parallel with CSA execution
3
CONDITIONAL — medium term: Wastewater sludge, petcoke/coal ash

BOO Structure & Dual-Counterparty Rule

Carbotura designs, finances, builds, owns, and operates. Zero capital from Partner Authority.

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) — land lease, industrial operating license, infrastructure access. Independent contract — RCJY is a separate entity from SIRC.

WtE ash stream requires a third agreement: Veolia/RCJY ash offtake arrangement. WARN-06 — independent of the SIRC CSA.

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

RevCon™ Output — Phase Initial

100 TPD · 35,000 tpy · RC3 baseline · 350 operating days. Design-basis estimates. Not an offer.

Carbon and Organics (from MSW / tires / ASR / commercial / contaminated / C&D)

Product RevCon Annual tpy ESTIMATED Export Ref. $/ton
High-Purity Graphite CRB-008 RC3 1,068 $6,000–$10,000
Carbon Black CRB-007 RC2–RC3 2,188 $800–$1,500
Carbon Fiber Precursor CRB-009 RC4 875 $15,000–$22,000
Graphene Oxide CRB-010 RC4 175 $60,000–$100,000
Aromatics (BTX) ARM-003–005 RC3 3,589 $900–$2,000
Mineral Aggregate MIN-001 RC1 4,200 $30–$80

Critical Minerals and REE (from ash streams)

Product RevCon Stream Export Ref.
Cerium oxide RC4 MTL-016 WtE ash $2–4/kg
Lanthanum oxide RC4 MTL-017 WtE ash $2–3/kg
Neodymium oxide RC4 MTL-018 WtE ash $60–80/kg
Yttrium oxide RC4 MTL-019 WtE ash $3–5/kg
Lithium Carbonate RC4 MTL-044 WtE ash $10–14/kg
Cobalt Sulfate RC4 MTL-046 WtE ash $12–18/kg
Vanadium Pentoxide V₂O₅ WARN-08 Outside RevCon Ref. Petcoke ash $8–12/kg
Gallium metal RC4 MTL-042 Petcoke/coal ash $220–350/kg

Neodymium, Gallium, and Lithium carry the highest unit value. Volume is modest at Phase Initial but escalates with ash stream volume confirmation. All ESTIMATED

CSA Terms

CSA counterparty Saudi Investment Recycling Company (SIRC) — PIF subsidiary LOCKED
Site agreement counterparty Royal Commission for Jubail and Yanbu (RCJY) — separate entity LOCKED
Operating entity GEMS (SIRC industrial division) — Jubail facility
WtE ash offtake Separate agreement: Veolia RCJY JV WARN-06
CSA structure Ijarah (Processing Service) + Musharakah (Revenue Share)
Phase Initial volume 35,000 tpy (100 TPD × 350 days) LOCKED
T0 Q4 2026 · Rabi' II 1448 AH ESTIMATED
Phase Initial COD Q2 2029 · Sha'ban 1450 AH ESTIMATED
Revenue Share lag 13 months rolling — independent transaction ALWAYS
First Revenue Share July 2029 · Rajab 1451 AH DERIVED
CSA minimum term 30 years from Phase Initial COD
Continuation Perpetual unless Non-Renewal Notice (Year 28+, 24-month notice)
Capital obligation Zero LOCKED
PIF alignment PIF owns SIRC (CSA counterparty) AND Manara Minerals (Ma'aden JV — primary REE buyer)
Carbotura FDI $55M (SAR 206.25M) / 100 TPD Phase Initial LOCKED

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
Was this document useful?

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.