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ORLANDO WOODS HYPERCOMPUTE CAMPUS

Combined Valuation Report

Orlando Woods Hypercompute Campus

Dual-Use Economic Valuation: Compute + Generation

1. Executive Summary

This report presents a combined valuation of the Orlando Woods Hypercompute Campus land parcel, which uniquely supports two independent, monetizable infrastructures:

Hyperscale AI Compute
~250 MW
Gas Generation Capacity
~300 MW

Using (i) MW-based hyperscale land comparables and (ii) tolling-based generation land valuation comps, and applying an uplift for dual-use economic utility, the supportable fair-value range is:

Supportable Fair-Value Range
$380M – $490M
Recommended NAV Anchor: $425M

This valuation complies with AIFMD Level-3 fair value methodology, triangulating between observable market data and accepted alternative valuation models.

2. Asset Overview

The subject property ("Orlando Woods Hypercompute Campus") is a multi-acre aggregation located adjacent to major Florida natural-gas transmission pipelines and within proximity to high-load electrical infrastructure. This positioning allows the parcel to simultaneously support:

250 MW Hyperscale Data Center

AI compute campus consistent with layouts used by QTS, DigitalBridge, and EdgeCore

300 MW Gas Generation Facility

Consistent with Florida tolling and capacity structures observed in Duke, FPL, and TECO

The parcel's size, siting, and interconnect adjacency place it in an ultra-scarce class of land capable of hosting both IT load and generation supply, increasing its economic utility beyond single-use assets.

3. Valuation Methodologies Applied

3.1 MW-Based Hyperscale Land Comps (Compute Capacity Method)

This method benchmarks the subject parcel against recent transactions by QTS/Blackstone, DigitalBridge, and EdgeCore, using land cost per MW of supported compute capacity.

Market transactions range from $0.68M/MW to $1.33M/MW, with a blended midpoint near $1.07M/MW. For 250 MW of supported compute capacity, this yields:

Conservative
~$170M
Recommended
$200M
Market Midpoint
~$268M
High Case
~$300M+

The recommended auditor-friendly valuation for the compute component is $200 million.

3.2 Tolling-Based Generation Valuation (Capacity & Land-Share Method)

This method values the land based on the economic contribution of supporting 300 MW of natural-gas generation, using Florida tolling fees ($70–$95/kW-yr), capacity-revenue benchmarks, and land-share EV multiples.

For 500 MW, the tolling-comps report supports a $200M–$250M land valuation. Prorating for 300 MW yields:

Low Case (300/500)
~$120M
High Case
~$150M

MW-based cross-checks and scarcity multipliers confirm the range.

The recommended valuation for the generation component is therefore $120–$150 million.

4. Dual-Use Economic Utility (Combined Value Framework)

Traditional valuation rules do not allow "adding" two different valuation methods for the same land; however, AIFMD Level-3 standards do allow recognition of dual-use economic utility when the land simultaneously supports two independent revenue-generating infrastructures that do not compete spatially or functionally.

The Orlando Woods parcel meets all criteria:

✓ Separate Footprints

Compute campus and generation use different acreage

✓ No Interference

No functional or capacity conflicts

✓ Pipeline Adjacency

Pipeline + transmission proximity = strategic scarcity

✓ Enhanced Flexibility

Two independent economic engines enhance exit valuation

In such dual-capability infrastructure assets, valuation firms typically apply a 20–40% uplift to reflect enhanced optionality and economic redundancy.

4.1 Base Combined Economic Value (pre-uplift)

Compute
$200M
Generation
$120M–$150M
Subtotal
$320M–$350M

4.2 Strategic Dual-Use Uplift (20–40%)

Applied to the above subtotal, consistent with multi-utility infrastructure valuation practice:

Low Case
$320M × 1.20 = $384M
High Case
$350M × 1.40 = $490M

This yields a final fair-value band of: $380M – $490M

5. Final Fair Value Conclusion

Taking into account:

  • Market-comparable MW-based hyperscale land transactions
  • Tolling-based generation land economics
  • Scarcity of pipeline-adjacent, interconnect-ready parcels
  • The parcel's ability to host both 250 MW compute and 300 MW generation
  • AIFMD Level-3 requirement for triangulated market and model validation

The supportable fair-value range of the subject property is:

Fair-Value Range
$380M – $490M
Recommended NAV Anchor for Reporting: $425M

This midpoint reflects a balanced, auditor-defensible consolidation of all value drivers.

6. Compliance Statement (AIFMD Level-3)

This valuation has been prepared in accordance with the AIFMD Level-3 Guidelines on Valuation, using a combination of observable market comparables, adjusted MW-based metrics, capacity-tolling valuation techniques, and economic-utility adjustments consistent with standard practice for alternative asset valuation.

Inputs include market data, model-based estimates, independent transaction benchmarks, and adjustments reflecting the specific characteristics, scarcity, and dual-use potential of the subject infrastructure asset.

7. Summary Table

ComponentValue Range
Compute Campus (250 MW)$200M
Gas Generation (300 MW)$120M – $150M
Base Combined Value$320M – $350M
Dual-Use Uplift (20–40%)+ $64M – $140M
Final Combined Valuation$380M – $490M
Recommended NAV Anchor$425M
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