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Investor Presentaiton

Revenue recognition scheme Total development period range: 39-59 months 12-18 months 18-30 months 3-5 years Timing Stages of residential real estate Zoning & initial permit documentation development Investment contract, planning & construction permit Construction Pre-sale Cash & revenue recognition Instalment programs High permission risk Permission risk vs. Project value Low entry price Source: Company data ୬ Etalon Group Medium-low permission risk Medium entry price Etalon Group focus 6-8 months 3 months Up to 90% pre-sold and accounted in cash flows State commission, Act of acceptance signed 1 Ownership rights registration Revenue is recognized when the Act of acceptance is signed by the buyer • • Etalon Group provides its customers various instalment plans The terms of these installment programs are agreed on individual basis 036
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