EXHIBIT —
PRIVATE PLACEMENT MEMORANDUM · SUMMARY PROSPECTUSNº CP-2026-001 · CONFIDENTIAL

PADEL CLUB
COLINA DEL PARAÍSO

Six panoramic courts, an academy and a 365-day operation inside a four-key resort in Benahavís — presented as six exhibits, each one a claim and the data that carries it. Every figure below reconciles with the 26-page business plan, the financial model and the quarterly cash flow that accompany this document. It is prepared for an investor who built a European filtration leader to pharmaceutical tolerances — so every exhibit leads with the data, and the adjectives stay home.

€739,050
Total funding
€369,525
Equity · milestone drawdown
14.7%
Levered IRR · 11.2% unlevered
8.5 yrs
Equity payback
A

The corridor pays premium prices — and its supply is a decade old.

Field survey, July 2026, every club within 20 minutes: the leader runs ≈12 hours per court per day at €36 with two-week waiting lists for classes; the newest large facility proves that hardware without programming stays empty; and no club between Marbella and Estepona offers new panoramic courts inside a resort. We price at €28 — the corridor's midpoint — and model 40% occupancy: half of what the leader achieves today.

CLUBCOURTS€/HOURCLASS €/HREADING
NAC (leader)1036140~80% occupancy · waiting lists
Cap Racket824–2870–110new courts, weak operation
Forest Hills (Estepona)62870mid-market reference
Real Padel Club62860outdoor, none covered
COLINA DEL PARAÍSO628only new glass inside a resort
B

The engine: revenue ramps, costs stay flat, the margin opens.

Year 1 opens at 28% occupancy and loses €6,352 — deliberately absorbed by a €62,000 working-capital buffer. From year 2 the academy, leagues and camps compound: by year 3 the club produces €522,521 of revenue and €136,132 of EBITDA (26.1%), on 13,140 court-hours sold. Watch the gap open:

FIVE-YEAR P&L TRAJECTORY · € THOUSANDS REVENUE   EBITDA
C

The stress test: 25 futures, priced in advance.

EBITDA across occupancy (rows) and blended price (columns). The gold cell is our base case — deliberately in the middle of the map, not the corner. Break-even sits at 28% occupancy (≈3.7 h/court/day); with the written contingency plan active, the operating floor drops to 19.4%.

READ THE WORST COLUMN FIRST

At 28% occupancy and €24 pricing — every lever failing at once — the club still generates €12,004 of EBITDA. The year-1 planned loss is −€6,352 against the €62,000 buffer. The full worst-case P&L, with the contingency plan line by line, is section 12.3 of the business plan.

D

The funding: €739,050, drawn only when milestones land.

Works are a fixed-price envelope of €470,000; professional direction is a single 15% package; contingency is 10% on everything. Equity is never wired up-front — it follows the project's own gates:

15%
At lease signature
30%
At building licence
45%
During works · by certification
10%
At opening
E

The returns — levered, unlevered, and covered.

Bank debt at 3.75% over 12 years is one structure, not a dependency: unlevered, the project returns 11.2%. Debt service of €38,805 is covered 2.9 times by year-3 EBITDA. Equity is returned in 8.5 years; the 20-year hold multiplies cash 4.7×.

14.7%
Levered equity IRR
11.2%
Unlevered project IRR
2.9×
Debt service cover · Y3
4.7×
Cash-on-cash · 20 years
€226,422
NPV @ 8% · equity
EXHIBIT F · THE DECISION

Everything above survives
a spreadsheet. Now see the site.

A visit to Colina del Paraíso, the render at full size, the interactive model open on the table — move the occupancy and price sliders yourself and watch every exhibit recalculate live. Half an hour. No commitment.

REQUEST THE SITE VISIT
BT PROJECTS · BRAIAN Y. TASCÓNPROSPECTUS Nº CP-2026-001