Draft Financial Documents

Pro Forma Financials & Funding Plan

Five separate, downloadable documents — pro forma income statement, cash flow statement, operating budget, balance sheet, and funding requirement. Each exports to its own PDF.

Pro Forma Income Statement

5-year projection · 2026–2030

MarillionEx · Diamond Standard®

DRAFT — ILLUSTRATIVE · For discussion only

Pro Forma Income Statement

 20262027202820292030
Revenue
Credit sales1,5008,00032,00062,000104,000
Subscriptions (SaaS plans)1506002,5005,0009,000
Registration fees1004001,2002,5003,500
Investment management fees1004001,0002,0003,000
Transaction & retirement fees50100300500500
Total revenue1,9009,50037,00072,000120,000
Cost of sales
Credit origination & planting(1,000)(4,500)(16,000)(30,000)(48,000)
Gross profit9005,00021,00042,00072,000
Gross margin %47%53%57%58%60%
Operating expenses
Platform & technology(400)(900)(2,500)(4,500)(7,000)
Team & operations(350)(1,200)(3,500)(6,500)(10,000)
Verification & registry(150)(500)(1,500)(2,800)(4,500)
Sales & marketing(200)(800)(2,500)(4,500)(7,000)
G&A / legal / compliance(150)(400)(1,000)(1,800)(3,000)
Total operating expenses(1,250)(3,800)(11,000)(20,100)(31,500)
EBITDA(350)1,20010,00021,90040,500
EBITDA margin %(18%)13%27%30%34%
Depreciation & amortisation(50)(150)(400)(700)(1,200)
EBIT(400)1,0509,60021,20039,300
Finance costs(20)(50)(150)(250)(350)
Tax (25%)—(250)(2,363)(5,238)(9,738)
Net income(420)7507,08815,71329,213

Figures in USD '000 unless stated. Illustrative draft — not a forecast or guarantee of performance. Prepared as a basis for discussion with your financial adviser.

Cash Flow Statement

5-year projection · 2026–2030

MarillionEx · Diamond Standard®

DRAFT — ILLUSTRATIVE · For discussion only

Cash Flow Statement

 20262027202820292030
Operating activities
Net income(420)7507,08815,71329,213
Depreciation & amortisation501504007001,200
Working capital changes(100)(300)(1,200)(2,000)(3,000)
Cash from operations(470)6006,28814,41327,413
Investing activities
Woodlot planting & restoration(800)(2,500)(8,000)(15,000)(22,000)
Platform & technology capex(200)(400)(1,000)(1,500)(2,000)
Cash from investing(1,000)(2,900)(9,000)(16,500)(24,000)
Financing activities
Series A equity3,000————
Series B equity——5,000——
Debt drawdown5001,000—2,000—
Debt repayment—(200)(500)(700)(1,000)
Cash from financing3,5008004,5001,300(1,000)
Net change in cash2,030(1,500)1,788(787)2,413
Opening cash—2,0305302,3181,531
Closing cash2,0305302,3181,5313,944

Figures in USD '000 unless stated. Illustrative draft — not a forecast or guarantee of performance. Prepared as a basis for discussion with your financial adviser.

Operating Budget

Year 1 use of funds & 5-year operating expense plan

MarillionEx · Diamond Standard®

DRAFT — ILLUSTRATIVE · For discussion only

Operating Budget

Year 1 (2026) use of funds — Series A $3.0M

 $K% of raise
Woodlot planting & restoration1,35045%
Platform & registry build75025%
Team & operations60020%
Market expansion2007%
Contingency1003%
Total Series A3,000100%

5-year operating expense budget ($K)

 20262027202820292030
Platform & technology4009002,5004,5007,000
Team & operations3501,2003,5006,50010,000
Verification & registry1505001,5002,8004,500
Sales & marketing2008002,5004,5007,000
G&A / legal / compliance1504001,0001,8003,000
Total operating expenses1,2503,80011,00020,10031,500

Figures in USD '000 unless stated. Illustrative draft — not a forecast or guarantee of performance. Prepared as a basis for discussion with your financial adviser.

Pro Forma Balance Sheet

Year-end projections · 2026–2030

MarillionEx · Diamond Standard®

DRAFT — ILLUSTRATIVE · For discussion only

Pro Forma Balance Sheet

 20262027202820292030
Assets
Cash & equivalents2,0305302,3181,5313,944
Accounts receivable2008002,5005,0008,000
Credit inventory3001,2004,0007,00011,000
PP&E — woodlots (net)9503,70012,30028,10050,900
Intangibles — platform (net)1504501,2502,3503,550
Total assets3,6306,68022,36843,98177,394
Liabilities
Accounts payable1505001,5002,8004,500
Deferred revenue502006001,0001,500
Debt facility5001,3008002,1001,100
Total liabilities7002,0002,9005,9007,100
Equity
Share capital (paid-in)3,0003,0008,0008,0008,000
Retained earnings(420)3307,41823,13152,344
Revaluation & other reserves3501,3504,0506,9509,950
Total equity2,9304,68019,46838,08170,294
Total liabilities & equity3,6306,68022,36843,98177,394

Figures in USD '000 unless stated. Illustrative draft — not a forecast or guarantee of performance. Prepared as a basis for discussion with your financial adviser.

Funding Requirement

Capital plan & use of funds · 2026–2030

MarillionEx · Diamond Standard®

DRAFT — ILLUSTRATIVE · For discussion only

Funding Requirement

$8.0M

Total equity to raise

$3.5M

Debt facility

$11.5M

Total capital plan

Capital raise schedule

RoundYearAmountPurposeRunway
Series A2026$3.0MSeed registry, first woodlots, platform MVP24 months → Series B
Series B2028$5.0MScale planting, biochar online, regional expansionTo cash-flow positive
Debt facility2026–30$3.5MWorking capital & planting capexDrawn as needed

Use of Series A — $3.0M

 $K%
Woodlot planting & restoration1,35045%
Platform & registry build75025%
Team & operations60020%
Market expansion2007%
Contingency1003%
Total Series A3,000100%

Use of Series B — $5.0M

 $K%
Woodlot scaling (SADC)2,25045%
Biochar & new verticals1,00020%
Platform scaling & verification1,00020%
Team & regional expansion50010%
Contingency2505%
Total Series B5,000100%

Key milestones

  • Credit issuance live from 2026
  • EBITDA positive in 2027
  • Operating cash flow funds investing by 2030
  • 6 verticals online by 2028 (biochar + plastic)

Figures in USD '000 unless stated. Illustrative draft — not a forecast or guarantee of performance. Prepared as a basis for discussion with your financial adviser.