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CONSOLIDATION
EDIT

Industrial Bravo Project

Matagorda County, Texas
  • Consolidated Bravo cash flows
  • PSH, TIL, Erthos, and Sponsor Equity from MIPA close through COD.
MW DC 93.1
MW AC 51.6
COD Oct 10
Texas state map — Bravo project location

Bravo

Industrial Bravo Project LLC Net @ COD-- DEBT MODE
Project SPV - pass-through during construction; distributes sale proceeds at COD
PeriodEventInflowOutflow
TIL Holdings - Equity Contribution to Bravo (per MIPA Exhibit A)
Pre-MIPATIL Security Deposits posted (GIA $7M + PPA Dev $2.5M) - CASH$9,500,000-
Pre-MIPATIL MIPA Expenses credited - BOOK VALUE ONLY ($2,340,000)$0-
Apr '25 (MIPA close)TIL MIPA Dev Fee - BOOK VALUE ONLY ($9,570,000)$0-
↳ TIL net (CASH) contribution to Bravo$9,500,000-
ErthCap DevCo - Equity Contribution to Bravo
Apr '25 (MIPA close)ErthCap MIPA initial contribution ($14M wire to Bravo + $1M to TIL)$15,000,000-
May '25 - todayAdditional cash injections since MIPA (cumulative actuals)$23,500,000-
↳ ErthCap DevCo equity contribution (already in)---
Today - Nov '26 (FC)Forecast cash through final completion (current estimate)---
↳ ErthCap total contribution (cash to Bravo + $1M to TIL)---
Bravo COD Sale Proceeds — Buyer Payments to Bravo
Oct '26 (COD)ITC Payment — TBD ITC × transfer × (1−insurance), from §6418 ITC Buyer---
Oct '26 (COD)DCF — After-Tax Operating PV from Sponsor Equity buyer (DCF Cont + DCF Unc)---
Oct '26 (COD)Depreciation Sale Value — MACRS+bonus tax shield × monet rate, from Sponsor Equity buyer---
↳ Total inflows at COD (Bravo Capital Stack)---
↳ TOTAL BRAVO INFLOWS
TIL cash TBD + ErthCap TBD + COD sale TBD
-- -
Bravo Construction Bills — Paid via Dev Equity
May '25 - Oct '26Pays PSH-EPC milestone payments (cumulative)---
Apr '25 - Oct '26Pays dev vendors (cumulative)-$1,420,000
↳ GROSS PROCEEDS FOR DISTRIBUTION
= Total Inflows TBD − Construction Bills TBD
-- -
Oct '26 (COD) Repay ErthCap DevCo senior debt principal --
Oct '26 (COD) Pay ErthCap DevCo accrued interest --
Oct '26 (COD)Equity distribution to ErthCap DevCo (TBD × TBD)--
Oct '26 (COD)Equity distribution to TIL Holdings (TBD × TBD)--
TOTAL CASH IN / OUT----
TOTAL CASH IN / OUT + NON-CASH BOOK EQUITY----
BRAVO LLC NET POSITION AT COD--
Bravo gross proceeds now equal net cash inflows (TIL cash + ErthCap cash + COD buyer payments) minus construction bills, then distribute by live equity ownership — currently TBD ErthCap / TBD TIL — computed from actual equity dollars contributed in this scenario/mode. TIL also contributes non-cash book equity. After construction-period uses and COD distributions, Bravo nets to zero.

TIL

Texas Industrial Landholdings LLC Net @ COD-- DEBT MODE
Class B Member - actual cash outflows shown separately from non-cash book contribution
PeriodEventInflowOutflow
TIL Total MIPA Contribution — $21,410,000 (per Exhibit A)
Pre-MIPA (2023–2025)CASH: TIL Security Deposits posted (GIA $7M + PPA Dev $2.5M)$9,500,000
Pre-MIPA (2023–2025)BOOK VALUE: TIL MIPA Expenses credited ($2,340,000 Book Value to Bravo)$2,340,000
Apr '25 (MIPA close)BOOK VALUE: Non-Cash Book Dev Fee ($9,570,000 Book Value)$0
↳ Subtotal cash deployed by TIL pre-MIPA$11,840,000
Apr '25MIPA Dev Expenses Reimbursement received from ErthCap (cash IN)$1,000,000-
Oct '26 (COD)Equity distribution from Bravo at COD (TBD x TBD gross proceeds) ---
TOTAL (cash only — excludes $9.57M non-cash book value) $23,608,987 $11,840,000
TIL NET CASH POSITION @ COD +$23,608,987
Target Dev Fee from MIPA $9,570,000
Variance from Target -$1,391,000

PSH-Org

PSH Loan LLC + PSH-EPC LLC (Capricorn) Net Deal Close-- DEBT MODE
PSH Loan LLC + PSH-EPC LLC (Capricorn-controlled; "PSH" in bank ledger)
PeriodEventInflowOutflow
Apr '25 - Apr '26PSH Loan disbursements to ErthCap DevCo (existing outstanding principal)---
May '26 - Dec '26PSH Loan disbursements to ErthCap DevCo (active construction-loan tranche through last scheduled draw)---
May '25 - Oct '26Bravo milestone payments received (Prime EPC)$74,000,000-
May '25 - Oct '26Sub-contract payments to Erthos E&C-$64,000,000
Oct '26 (COD)Loan Principal repaid by ErthCap DevCo---
Oct '26 (COD)Loan Interest repaid by ErthCap DevCo$0-
Nov '26 (COD+30)Side Letter: live EPC restoration + Erthos residual split transferred to Erthos---
TOTAL----
↳ Loan flow reconciliation:
PSH Loan LLC disburses TBD to ErthCap across the existing outstanding tranche plus active construction-loan tranche; ErthCap deploys the PSH Loan principal through the Bravo Project capital stack — see Bravo card "ErthCap DevCo total contribution".
NET POSITION AT PSH DEAL CLOSE BEFORE SIDE LETTER--
NET POSITION AT PSH DEAL CLOSE AFTER SIDE LETTER--
PSH-Org Return: TBD
Deployed
--
Net Return
--
MOIC
--
Return
--

PSH-EPC $10M Buffer Waterfall

Natural PSH-Org IRR: --
PSH gap to 10%: --
Slice 1 PSH top-up: --
Slice 3 PSH residual split: --
PSH deficit remaining: --
Final PSH-Org IRR: --
Source: live valuation snapshot variables pshGapTo10pct, bufferSlice1PshTopup, pshDeficitRemaining, finalPshIrr.

Erthos

Erthos E&C + ErthCap DevCo Net after SL-- DEBT MODE
Consolidated Erthos sponsor + EPC sub-contractor; Class A Member
PeriodEventInflowOutflow
Apr '25 - Apr '26ErthCap receives PSH Loan disbursements (existing outstanding principal)---
May '26 - Dec '26ErthCap receives PSH Loan disbursements (active construction-loan tranche through last scheduled draw)---
Apr '25ErthCap pays TIL - MIPA Dev Expenses Reimbursement-$1,000,000
Apr '25 - Oct '26ErthCap capital deployments to Bravo (cumulative)---
May '25 - Oct '26Erthos E&C receives sub-contract milestones (cumulative)$64,000,000-
May '25 - Oct '26Erthos E&C construction COGS (Imperial Star modules + labor + materials) - current estimate; $2M over $53M target-$55,000,000
↳ COGS variance: original target $53M; current estimate $55M (+$2M overrun). E&C subcontract margin drops from $11M to $9M; ERTHOS-Org margin is calculated below from the full CON.4 ledger.
Oct '26 (COD) ErthCap receives Loan Principal repayment from Bravo LLC $0 -
Oct '26 (COD) ErthCap receives Loan Interest payment from Bravo LLC $0 -
Oct '26 (COD)ErthCap receives Bravo equity distribution (TBD x TBD gross proceeds) ---
Oct '26 (COD)ErthCap DevCo repays PSH Loan principal---
Oct '26 (COD)ErthCap DevCo repays PSH Loan accrued interest-$0
Nov '26 (COD+30)Side Letter: live EPC restoration + Erthos residual split received from PSH---
TOTAL----
NET POSITION AT ERTHOS DEAL CLOSE BEFORE SIDE LETTER--
NET POSITION AT ERTHOS DEAL CLOSE AFTER SIDE LETTER--

Side Letter ERTHOS-Org Margin Waterfall

Dev Fee (Fixed 12.5% × c0): $0  (fixed per partnership flip structure; decoupled from side-letter buffer)
ERTHOS-Org margin objective: --
ERTHOS-Org pre-Side-Letter margin: --
ERTHOS-Org margin shortfall: --  ($11M objective − pre-Side-Letter ERTHOS-Org margin)
Slice 2 ERTHOS-Org restoration: --
Slice 3 Erthos residual split: --
Erthos Side Letter receipt: --  (Slice 2 + Erthos Slice 3)
Final ERTHOS-Org margin after Side Letter: --
Source: Side Letter Agreement, March 30, 2025.
Per-entity COD consolidation • LLCA Section 5.02(b) dilution applied • Side Letter pool repays PSH Loan • ITC Buyer + DCF + Dep shown in Bravo COD inflows