ANNEX A — SUMBA (INDONESIA)
Strictly Confidential
S2I (Swiss Innovative Investment) SA  ·  March 2026
SENJA SUMBA
Regenerative Eco-Luxury Resort & Residences  ·  Sumba Island, Indonesia
$14MAll-in Investment
30 + 20Keys + Villas
18–22%Target Equity IRR
9.2×MOIC at Year 30
Investment Thesis

Sumba is the last undiscovered eco-luxury destination in Southeast Asia. 34 hectares of oceanfront land — the scale of a private island — acquired at frontier pricing ($150–250K/ha).

NIHI Sumba commands $1,200/night. Cap Karoso: $460/night. Our target ADR: $480–850 — conservative relative to the proven comp set.

Three independent value streams — each capable of returning invested capital independently:

Land appreciation (rezoning 3–5× uplift)
Resort EBITDA (exit ×11–17× EBITDA)
Villa sell-down ($10.5–22M capital event)

Return Scenarios
ScenarioIRRMOIC Y10Value Y10
Conservative14%2.7×$37.9M
Base Case19%5.1×$72.0M
Optimistic23%9.4×$132.0M

Starting from $14M all-in investment. Base case: 4.1× at Y5, 9.2× MOIC at Y30. Residential sell-down alone ($16.2M base) exceeds equity raise.

EBITDA Y5: $2.40M base · $4.15M optimistic
Exit multiple: 11–17× EBITDA
Villa revenue: $10.5M (cons) — $22.0M (opt)

Development Strategy

Phase 1 (2026–29) — Land + development announcement. Rezoning uplift 3–5×. Residential pre-sales begin. $14M all-in deployed.

Phase 2 (2028–30) — Resort opens. Stabilized ADR $480–850. Occupancy 60–65%. EBITDA $1.8–2.4M/yr.

Phase 3 (2030–55) — EBITDA compounding + land appreciation. Value $72M (Y10) → $129M (Y30) base case.

Operator: International eco-luxury brand (Dusit/equivalent). Benchmarks: Cap Karoso ADR $460 · NIHI Sumba $1,200.

Structure & Security

Swiss AG SPV → PT PMA (Indonesia dual-entity). Dual-class share structure. S2I retains full investor and capital control.

Land title: SHM certificates plots 301–318, Desa Wetana, Sumba Barat — clear chain of title, transferred 2014. No encumbrances.

Collateral floor: Land value ($5.5–9.8M today) reaches $21–72M by Year 3 (base case) — exceeds equity raise before resort opens.

Full legal package: Loan Agreement, Deed of Debt Acknowledgment, Management Agreement, Shareholders Agreement, Share Pledge (Gadai Saham).

Exit Pathways
Exit TypeHorizonTarget BuyerMultipleEquity Return
Villa sell-downY5–7HNWI, Imvestland investorsUnit margin 35–50%$10.5–22M capital event
Strategic trade saleY7–10Regional hotel group, PE buyerEBITDA ×11–17×3–5× equity
Refinancing + dividendY5–7Retain equity, extract capitalLTV 50–60% NAVReturn 60–80% equity
REIT / platform roll-upY10+Institutional — $75M+ AUMNII yield 6–8%2.5–4× equity
ANNEX B — MARRAKECH (MOROCCO)
Strictly Confidential
S2I (Swiss Innovative Investment) SA  ·  March 2026
ISHWAH MARRAKECH
Eco-Luxury Branded Resort & Residences  ·  Lalla Takerkoust, Morocco
€9.6MPhase 1 — 27 Keys
€33.5MFull Project Cost
75Keys (Full)
18–22%Hybrid IRR
FIFA 2030Key Catalyst
Investment Thesis

Africa's #1 tourism market. 17.4M visitors in 2024 (+20% YoY) — record, overtaking Egypt. Marrakech: 71% hotel occupancy (peak Oct 2025: 82%).

Zero 5-star classified properties in the Lalla Takerkoust corridor — 40km from a city receiving 6M visitors/year. First-mover white space at premium ADR.

Entry at €350–700K/ha vs. €3–15M/ha in Ibiza, €800K–5M in Mykonos. Structural undervaluation vs. all Mediterranean peers.

Dusit/Devarana feasibility study commissioned — confirms market, ADR target, and competitive positioning at Lalla Takerkoust.

Why Hybrid Outperforms
ModelIRRKey Driver
Operator only~12%EBITDA yield ×10–14× exit
+ Residences~19%Capital events Y2–Y5 (€10–20M)
+ Land upside~22%+8–12%/yr appreciation to 2030

Residence buyers pre-fund construction — target 40–50% presold before groundbreak, transforming CAPEX into pass-through. S2I retains hotel + land appreciation as pure upside.

Phase 1 (27 keys, €9.6M, already permitted) proves concept before full €33.5M deployment.

Phased Strategy

Phase 1 (2026–28) — 27 keys already permitted. €9.6M (land €3M + build €6M + fees €0.6M). Dusit operator engaged. Residence pre-sales target 40–50% before groundbreak.

Phase 2 (2028–30) — 48 additional keys. Funded by Phase 1 proceeds + Series B. World Cup 2030: full stabilization and first exit option.

Phase 1 P&L (Dusit study, Y5 stabilized, 27 keys): Revenue ~€6M · NOP ~€1.4M · GOP margin ~41%. Full 75-key stabilized: EBITDA €1.8M (base) → €3.1M (optimistic).

Exit Pathways
Exit TypeHorizonTarget BuyerMultipleEquity Return
Residence sell-downY2–5HNWI, European/Gulf investorsUnit margin 35–50%€10–20M capital event
Hotel refinancingY5–7Retain equity — LTV 55–65% NAVAsset-backed refiReturn 60–80% equity
Strategic trade saleY7–10Regional hotel group, Gulf family officeEBITDA ×12–16×3–5× equity
REIT roll-upY10+Institutional Morocco REIT / Africa fundNII yield 6–8%2.5–4× equity
ANNEX C — PLATFORM (COMBINED)
S2I · Swiss Innovative Investment SA
ECO-LUXURY
HOSPITALITY PLATFORM
Indonesia · Morocco · And Beyond
Two Assets. One Replicable Model.
A $75M+ institutional eco-luxury platform anchored in frontier and emerging markets — a category that does not yet exist as a structured vehicle for European and Gulf institutional capital.
Strictly Confidential · March 2026
~$24MCombined Equity Ask
18–22%Portfolio IRR (Base)
$75M+Platform Target AUM
4.0×Target MOIC Y10
The Platform Thesis

S2I has built a replicable playbook: enter frontier/emerging eco-luxury markets at below-replacement cost → deploy a three-stream value model (land + hotel EBITDA + residence sales) → operate under an institutional brand → exit via EBITDA multiple or REIT.

Why the combination outperforms either asset alone: Marrakech early capital events (Y2–5) offset Sumba's J-curve. Sumba long compounding (30Y, 9.2× MOIC base) provides legacy alpha. Geographic diversification (APAC frontier + MENA growth) ensures uncorrelated demand cycles.

At $75M+ AUM, the platform attracts institutional REIT buyers and sovereign wealth mandates paying 15–25% premium vs. standalone asset sales. Every decision today should be evaluated against reaching that threshold.

Asset Comparison
DimensionSumbaMarrakech
GeographyIndonesia (APAC)Morocco (MENA)
Site34 ha oceanfront8.15 ha lakeside
Investment$14M all-in€33.5M (€9.6M Ph1)
Keys30 keys + 20 villas75 keys (27 Ph1)
IRR (base)18–22%18–22%
Time horizon30-year asset10-year model
Demand catalystEco-travel waveFIFA World Cup 2030
Early capital eventVilla sales Y5–7Residence sales Y2–5
Capital Recycling Strategy
YearEventCapital
Y2–3Marrakech residence pre-sales (Ph1)€8–12M
Y3–5Marrakech sell-down + hotel NOI€12–20M
Y5–7Sumba villa sales (18 units @ $900K)$16.2M
Y7–10Marrakech strategic exit / refi€23–35M
Y10+Sumba EBITDA + platform recap$72M+ NAV
Platform Exit & ESG Angle

Exit stages: Each asset exits independently; the platform exit at $75M+ AUM is the premium event (15–25% multiple uplift vs. standalone).

Stage 2 (2028)2 assets stabilizing + Asset 3 announced · Series B ~$15–20M
Stage 3 (2030)3–4 assets operating · Platform EBITDA $5M+ · World Cup uplift
Exit horizonStrategic sale / REIT IPO · Target 3–4× on platform equity

ESG edge: Both assets qualify for EU green taxonomy alignment, ESG-mandate LP capital, and government green incentives — expanding the investable LP universe beyond conventional real estate PE.

Risk Diversification — Why the Combination De-Risks Both Assets
Risk AxisSumbaMarrakechCombined Effect
Geographic / PoliticalIndonesia — frontier, complex permittingMorocco — investment-grade, FIFA mandateUncorrelated cycles · No country concentration
Revenue timingLong J-curve — value peaks Y10–Y30Early capital events Y2–Y5Marrakech offsets Sumba's J-curve
Exit liquidityFrontier — limited buyer pool at Y5EMEA — active hotel M&A, growing REITEarly liquidity via Marrakech; Sumba compounds
CurrencyUSD-denominatedEUR / MAD semi-pegged (<4% vol)Hard-currency diversification, low correlation