Aether Living — IFC Investment Case

The IFC investment case — development-impact alignment, the EDGE Advanced and climate credentials, additionality, the E&S framework and the development-finance rationale.

Aether Living Business PlanSection 22 › IFC Investment Case

Section 22 · Business Plan

IFC Investment Case

The IFC investment case — development-impact alignment, the EDGE Advanced and climate credentials, additionality, the E&S framework and the development-finance rationale.

22.1 Strategic Alignment with IFC Priorities

Aether Living’s investment proposition exhibits very strong alignment
with the IFC’s African investment strategy, particularly within the
cross-cutting priorities of affordable housing, climate finance, green
buildings, urban infrastructure, and gender inclusion.

IFC Priority Area Aether Alignment
Affordable Housing Very Strong — 70% of units in gap and mid-market segments
Climate Finance Very Strong — 70% renewable, net-zero ready, EDGE Advanced
Green Buildings Very Strong — All four precincts EDGE Advanced certified
Urban Infrastructure Very Strong — Embedded utility, mobility, digital
Renewable Energy Strong — 140MW solar PV, 215MWh battery storage
SME Development Strong — 3,000 SME supply-chain opportunities
Gender Inclusion Strong — 25% women-owned supplier procurement target
Job Creation Strong — 24,000 construction + 5,500 permanent jobs

22.2 IFC Catalytic Role

IFC participation is expected to deliver multiple catalytic effects
beyond the direct financial commitment. First, IFC’s senior debt
provides a benchmark transaction that catalyses commercial bank
syndicate participation on more favourable terms than would otherwise be
available. Second, IFC’s involvement substantially enhances the
Company’s international ESG credibility, opening access to pension fund
Regulation 28 allocations, dedicated climate finance vehicles, and
impact-aligned institutional capital. Third, IFC’s participation
supports blended finance structuring including dedicated climate-finance
grants and concessional facilities for the renewable energy components.
Fourth, IFC’s supervisory presence and Performance Standard requirements
raise the operating discipline of the Company across ESG, governance,
and operational outcomes.

22.3 Expected Development Impact

Development Outcome 10-Year Target
Affordable Housing Units Delivered 21,700 units (70% of portfolio)
Greenhouse Gas Emissions Avoided ~480,000 tCO2e cumulatively
Renewable Energy Generated ~5,200 GWh cumulatively
Water Saved vs Baseline ~28 million m³ cumulatively
Construction Jobs Created (FTE) 24,000
Permanent Jobs Created (FTE) 5,500
Women-owned Procurement ZAR 1.7 billion cumulative
Black-owned Procurement ZAR 2.8 billion cumulative
SME Supplier Engagement 3,000 enterprises

22.4 IFC Performance Standards Compliance

The Company has designed its operating framework to comply fully with
the IFC Performance Standards on Environmental and Social
Sustainability, including: PS1 (Assessment and Management of
Environmental and Social Risks), PS2 (Labour and Working Conditions),
PS3 (Resource Efficiency and Pollution Prevention), PS4 (Community
Health, Safety, and Security), PS5 (Land Acquisition and Involuntary
Resettlement — not anticipated in scope), PS6 (Biodiversity Conservation
and Sustainable Management of Living Natural Resources), PS7 (Indigenous
Peoples — not applicable), and PS8 (Cultural Heritage). A comprehensive
Environmental and Social Action Plan (ESAP) has been prepared as a
condition precedent to financial close.

Confidential — this business plan is provided to prospective investors and lenders for evaluation purposes only and may not be reproduced or distributed without the written consent of Aether Living Developments (Pty) Ltd.