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.
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 (construction-dominated stream profile, FWDC SAR 320/ton ESTIMATED — highest in programme). State B from Proposal. Inherited warnings: WARN-01 (FWDC), WARN-02 (feedstock volume), WARN-03 (Nitaqat), WARN-05 (surge factor — construction peak).

Seven streams. Construction surge design basis (800 TPD peak). The same 300 TPD full-programme deployment addresses 105,000 tpy toward MWAN 2035 while delivering Carbon Fiber Precursor and Graphene Oxide directly to OXAGON's advanced manufacturing procurement — NEOM is both authority and primary ICO buyer — at zero capital deployment. Phase Initial: 100 TPD · 1 module · $55M Carbotura FDI.

Decision Summary

THIS EIR MODELS OPTION A — STANDARD ELECTION

Option A-IC for NEOM is the highest-integration ICO structure in the programme: NEOM Company is both authority counterparty and primary buyer. OXAGON procurement LOI would activate A-IC. No ash REE or V₂O₅ stream at NEOM.

Parameter State A — Current System State B — Option A (ACM)
FWDC SAR 320/ton — highest in KSA programme (remote location, no incumbent processor) Processing Service (Ijarah) — Year 1 net outflow; 2.5%/yr contractual escalator
Construction waste (220 TPD C&D) Export or remote disposal — no domestic advanced processor for C&D fluff Converted to Carbon Fiber Precursor RC4 and Mineral Aggregate RC1 — OXAGON procurement ready
Capital obligation Ongoing disposal spend — no asset created Zero LOCKED
Year 2+ net SAR 320/ton disposal escalating Revenue Share exceeds Processing Service — net surplus position
OXAGON advanced materials Carbon Fiber, Graphene Oxide: 100% import-dependent Domestic supply from NEOM's own construction waste — OXAGON in-country premium
MWAN contribution None 105,000 tpy full programme toward 2035 mandate
Employment No new in-Kingdom FTE 141 direct FTE full programme + 423 indirect ESTIMATED — Nitaqat-labeled
Cost of Delay — Each 12-Month T0 Slip
  • At SAR 320/ton (highest FWDC in programme), State A cost compounds faster than other regions
  • Samsung C&T JV construction volume continues to be disposed without advanced processing for 12 months
  • OXAGON Carbon Fiber and Graphene Oxide supply chain remains fully import-dependent for 12 months
  • Forfeits one full year of Revenue Share (3-module scale)

State A — Current System Baseline

Construction-Dominated Disposal Cost All ESTIMATED — WARN-01

  • C&D fluff (220 TPD, Samsung C&T JV): SAR 280–400/ton — remote NEOM location, no disposal infrastructure
  • Construction mixed waste: SAR 280–380/ton
  • Workforce MSW: SAR 200–280/ton
  • Sludge (construction dewatering): SAR 200–300/ton
  • ELT (workforce vehicles): SAR 250–400/ton
  • Blended FWDC: SAR 320/ton · $85.33/ton ESTIMATED ⚠ WARN-01 — highest in KSA programme

State A Cost Trajectory — FWDC at 2.5%/yr from SAR 320/ton

Year 5 ~SAR 362/ton
Year 10 ~SAR 410/ton
Year 30 ~SAR 670/ton
Cumulative 30-year State A (Phase Initial, 35,000 tpy) ~SAR 489,000,000 ESTIMATED

SAR 320/ton FWDC is the highest in the KSA programme — a direct function of NEOM's remote Red Sea coastal location and the complete absence of incumbent processing infrastructure. State B eliminates this premium: ACM is built on Carbotura capital at OXAGON, converting the highest-cost disposal context in the programme into the highest net surplus per ton processed.

State B — Deployment Baseline

Term Phase Initial Full Programme Status
Capacity 100 TPD · 1 module 300 TPD · 3 modules LOCKED
Annual volume 35,000 tpy 105,000 tpy LOCKED
Carbotura FDI $55M (SAR 206.25M) $165M (SAR 618.75M) LOCKED
Authority counterparty NEOM Company (PIF Direct) — single entity for CSA and Manufacturing Site Deed LOCKED
Revenue Share lag 13 months rolling ALWAYS
T0 Q4 2028 ESTIMATED
Phase Initial COD Q2 2031 ESTIMATED
First Revenue Share ~Q3 2032 DERIVED

Delta Analysis

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

Year 1: NEOM Company pays Processing Service. Zero Revenue Share. 13-month pre-royalty period from COD (Q2 2031). Year 2+: Revenue Share exceeds Processing Service — net surplus. NEOM's high FWDC (SAR 320/ton) means the gross cost displacement in Year 1 is the highest in the programme on a per-ton basis — and the surplus from Year 2 onward reflects this structural advantage.

FWDC Sensitivity

FWDC Year 1 gross displacement (Phase Initial) Net Year 2+ surplus
SAR 250/ton SAR 8,750,000/yr ESTIMATED Unchanged LOCKED
SAR 320/ton (base) SAR 11,200,000/yr ESTIMATED Unchanged LOCKED
SAR 400/ton SAR 14,000,000/yr ESTIMATED Unchanged LOCKED

OXAGON ICO Delta (Option A-IC — ESTIMATED)

NEOM's Option A-IC structure is unique in the programme: NEOM Company is simultaneously the authority counterparty and the primary ICO buyer. There is no arm's-length off-take negotiation required. The same procurement decision that authorises the CSA also activates OXAGON's Carbon Fiber Precursor and Graphene Oxide supply.

Output State A (import) State B (OXAGON domestic) In-country premium
Carbon Fiber Precursor CRB-009 RC4 100% imported — ocean freight + logistics overhead Produced at OXAGON from NEOM's own C&D/ASR +15% ESTIMATED (import substitution + no freight)
Graphene Oxide CRB-010 RC4 100% imported — no domestic supplier Produced at OXAGON from NEOM's C&D/MSW +15-20% ESTIMATED
Pozzolanic SCM RC2 Imported — NEOM construction cement demand Domestic from sludge stream — available to NEOM contractors +10-15% ESTIMATED

All CANDIDATE — no LOI at registry lock. WARN-05. Option A base case independent of OXAGON LOI.

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 3 141 423

Environmental Delta

Metric State A Phase Initial Full Programme
Diversion from landfill / export ~5% (no incumbent) 35,000 tpy 105,000 tpy
Carbon avoidance 0 399,675 tCO₂e/yr ESTIMATED 399,675 tCO₂e/yr ESTIMATED
MWAN contribution None 35,000 tpy 105,000 tpy

Risk & Sensitivity

# Risk Mitigation
1 FWDC lower than SAR 320/ton (construction programme changes) Net Year 2+ surplus independent of FWDC. Even at SAR 200/ton, surplus position holds
2 Construction peak surge (800 TPD) exceeds Phase Initial capacity 3-module programme absorbs surge at full programme (300 TPD). Phase Initial processes priority C&D and ASR streams. Samsung C&T 40% at-source reduction reduces effective surge volume
3 OXAGON procurement cycle longer than critical path WARN-05 — Option A base case independent of OXAGON LOI. A-IC is additive. NEOM Company single-entity structure means procurement decision is internal, not arm's-length
4 NEOM Saudization requirements (NEOM HR policy independent of HRSD) Feasibility Study confirms Nitaqat / NEOM HR framework at T0. WARN-03 adapted to NEOM context
5 T0 Q4 2028 is last in programme — limited MWAN window before 2035 7 years from COD to 2035 mandate deadline — adequate for MWAN contribution. Earlier T0 activation compresses timeline risk
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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) / tonne Exogenesis Royalty paid to the Authority on every legacy tonne processed through the ACM facility.
  • 40,000–81,000 m² Advancing membrane enclosure footprint per unit; advances across the mine face as excavation proceeds.
  • In development · design-basis Concept 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.