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12J Solar Fund: Exit Process and Refinancing Update

· 12J Solar Feedback

Dear 12J Solar Investors,

We would like to provide you with an update regarding the planned investor exit process, refinancing initiatives currently underway, and the status of the legal matter previously communicated.

Refinancing and Exit Process Update

We are pleased to advise that Futureneers has made significant progress in refinancing a portion of the underlying solar portfolio with a reputable solar-focused debt funding provider. The proposed transaction has now advanced to the funding provider’s approval committee for final review and consideration.

Subject to committee approval, the process will move into final due diligence and legal implementation, which is expected to take approximately 6 to 8 weeks before funding becomes available.

While the transaction remains subject to final approvals and completion conditions, this represents an important milestone toward creating liquidity for the planned repurchase of investor shares.

As previously communicated, investor buy-backs will be executed in tranches over multiple years, rather than through a once-off exit in 2026. This approach is necessary to align repayments with liquidity generated from the portfolio.

Based on current timelines, we anticipate the first incremental capital repayments commencing during August / September 2026, as follows:

  • Batch 1 (August / September 2026): Approximately 50% of targeted exit values. Importantly, this first distribution is expected to bring investors to an effective break-even position when taking into account prior dividends received and the upfront Section 12J tax benefit, net of applicable taxes and fees. Achieving this first milestone remains a key priority for Futureneers.
  • Further Batches: Additional distributions will be made as liquidity becomes available and as progress is achieved in resolving the legal matter outlined below. Liquidity is expected to be generated through a combination of portfolio returns and further refinancing transactions. Any future distributions will represent positive additional returns to investors.

We appreciate that this phased process may not suit investors seeking immediate liquidity. However, please be assured that management remains focused on unlocking liquidity and returning capital to investors as efficiently as possible.

Update on Legal Matter

As previously disclosed, the legal dispute relating to certain portfolio sites remains unresolved and is progressing toward arbitration. These disputed sites currently represent approximately 12% of the solar portfolio, from which no revenue is presently being generated.

Futureneers has instituted formal legal proceedings to protect and enforce its contractual rights and continues to work closely with its legal advisors in pursuing an appropriate commercial and legal resolution.

We will continue to keep investors informed as the matter progresses.

Portfolio Performance

Outside of the disputed sites, the broader solar portfolio continues to perform in line with operational expectations.

Summary

Our primary focus remains:

  • Concluding the first refinancing transaction and making the initial investor distribution which will, return investors as close as possible to break-even in the first phase, taking into account the intended benefit of the Section 12J structure as a risk-mitigating investment mechanism;
  • Continuing to manage the remaining portfolio to deliver additional returns while actively pursuing resolution of the legal dispute.

While exits will occur in tranches over time, we now target a pre-tax return to investors of approximately 18% to 22%, subject to a positive outcome in relation to the legal matter and the continued unlock of liquidity.

We appreciate your continued patience and support and will provide further updates as material progress is achieved.

Kind regards,

Jaco, Deon and the Futureneers Team
Futureneers Energy

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