At the $160/ton planning-basis FWDC, ACM deployment produces a net positive fiscal position from Year 2, growing to +$90.84/ton by Year 30 — on a feedstock stream currently returning $0 in royalty and approaching a hard disposal capacity deadline.

This report quantifies the fiscal, environmental, and structural difference between two states:

State A values sourced from Waste Study. State B values from Proposal EIR Input Block. Neither state is re-diagnosed in this report.

All State A values sourced from Waste Study and locked Registry. No new diagnosis.

Three documented escalation mechanisms from Waste Study: (1) Landfill capacity exhaustion requires emergency siting at premium cost — with ~5 years of developed capacity remaining, procurement pressure will intensify; (2) Off-island disposal export becomes mandatory at capacity, at Caribbean regional freight rates of $150–250/ton ESTIMATED; (3) Medical waste incinerator replacement is unfunded and uncontracted. Each mechanism increases State A cost. None are mitigated within the State A trajectory.

The George Town Landfill is an unlined, unengineered facility in continuous use since the mid-1960s. The mound (~40 acres, ~90 feet elevation) presents a documented leachate risk to the adjacent North Sound marine ecosystem. Landfill gas is being actively flared. The Little Cayman landfill conducts open burning — non-compliant under any modern environmental standard. Under State A, these environmental liabilities compound annually with no resolution mechanism.

All State B values below are sourced exclusively from the Proposal EIR Input Block. The FWDC comparison basis carries an ESTIMATED flag. All TMC Fee and Circular Royalty values are LOCKED from the Proposal. Employment and ACM impact metrics use Carbotura standard parameters scaled to phase capacity — all ESTIMATED.

Under State B, GOCI's sole ongoing financial obligation is the per-ton TMC Fee on delivered feedstock. GOCI bears no operating liability, no residual stream disposal cost (ACM achieves near-zero residual), and no capital replacement cost during the 30-year COA term. At COA expiry, no facility transfer to GOCI occurs — the facility remains with the Carbotura SPV unless separately negotiated.

The total fiscal delta has three distinct components that must not be combined:

All ESTIMATED based on $160/ton FWDC planning basis. Subject to Feasibility Study verification.

Note: In Years 20+ the TMC Fee (escalating 2.5%/year) exceeds the $160/ton FWDC planning basis (held flat ESTIMATED). In practice, FWDC will also escalate — likely faster. This table is conservative on FWDC. Total fiscal position remains strongly positive because Circular Royalty escalates faster than TMC Fee.

Carbotura standard 400 TPD baseline parameters, scaled by phase capacity. ESTIMATED.

"Designed for" language applies to all ACM performance metrics per Carbotura standard.

The Cayman Islands' unlined George Town Landfill accumulates all PFAS compounds present in the MSW stream with no elimination mechanism. PFAS compounds persist indefinitely and migrate via leachate. MCR achieves complete molecular breakdown of PFAS at operating temperatures of 1,200°C+ — a mechanistic elimination that landfill management, composting, or anaerobic digestion cannot replicate. ACM eliminates the PFAS accumulation pathway for all newly processed material.

At −20% feedstock, Year 2 surplus remains positive. Per-ton economics are unchanged by volume variance.

Even at 0pp escalator, Year 2 surplus remains positive ($120 royalty vs. $102.50 TMC = +$17.50/ton). Year 30 at 0pp turns negative as TMC escalation ($204.69) overtakes flat royalty ($149.87). The base case (+1pp) maintains a positive and growing surplus throughout the full 30-year term.

No new figures introduced. All values trace to §4–§7.

All ESTIMATED. FWDC held constant at $160/ton (conservative — FWDC expected to escalate in State A). Subject to Feasibility Study verification.

At Phase Initial (200 TPD): ~761–783 tCO₂e/day carbon impact avoided, 43,500 gallons/day ultrapure water recovered, near-zero landfill residual, PFAS eliminated. Exogenesis Protocol (Phase Expanded+) eliminates the accumulated liability of the 40-acre George Town mound — the single largest environmental structural risk in the Cayman Islands.

State B eliminates the George Town Landfill capacity deadline as a binding constraint. With Phase Initial operational by Q3 2028, the currently approaching capacity limit is neutralised before it becomes a crisis. The Exogenesis Protocol converts an accumulated multi-decade liability into a recoverable manufacturing feedstock resource base. The Regenesis Node programme creates a new distributed manufacturing model for the island's resort and hospitality economy — a first-of-kind revenue-generative relationship for resort operators engaging directly under their own Circular Offtake Agreements.