Confidential Offering · Accredited Investors OnlyPuerto Rico · LUMA Wheeling Market

EnergySource1

Green Infrastructure · Puerto Rico Solargation Portfolio
Green Bond · Agrivoltaic Solar + Storage · Puerto Rico

Contracted power for Puerto Rico — grown on working farmland.

The Puerto Rico Solargation Portfolio is a $1.6 billion agrivoltaic solar-plus-storage program: 583 MW of solar PV and 175 MW / 2.62 GWh of battery storage across multiple island sites, delivering power to anchor customers under 20-year contracted agreements through Puerto Rico’s regulated energy wheeling program.

Built on the patented Solargation™ platform — elevated solar arrays integrated with fixed-set irrigation and designated as farm equipment by the USDA and USPTO — the portfolio keeps farmland in production while bypassing the permitting barriers that stall conventional solar. Executed 20-year agreements are in place with T-Mobile, Home Depot, Ardent Mills, and PRASA, Puerto Rico’s island-wide water utility.

In a market where retail electricity runs $0.25–$0.30/kWh on imported fuel, the portfolio delivers contracted power at a blended effective rate of ~$0.14/kWh — cheaper for the customer, fixed for the investor, and hedged against oil-driven volatility.

EnergySource1’s role: ES1 is providing approximately $300 million of debt capital to the portfolio through senior-secured green bonds — extending the asset-backed, contracted-cash-flow discipline of its green infrastructure program to Puerto Rico.

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Business Model

The wheeling advantage

Puerto Rico’s wheeling program lets private generators deliver power to customers over the LUMA grid — replacing the volatile, oil-linked fuel charges on the customer’s bill with fixed, discounted contracted power.

The Mechanism
Fuel charges, zeroed out

Generation is wheeled across the LUMA grid to each customer. The oil-indexed FCA & PPCA charges on the customer’s utility bill are zeroed out, and the portfolio bills only for that energy — at a contracted discount to the charges it replaces.

Customer Value
Immediate, visible savings

Customers keep their utility service and simply pay less — contracted discounts of 10–15% against FCA & PPCA charges, with modeled total bill savings of roughly 38% in representative cases, and full insulation from oil price spikes.

Grid Balance
Storage matches supply to load

2.62 GWh of co-sited battery storage shifts solar generation into afternoon and evening demand, managing the wheeling program’s imbalance charges and capturing peak marginal value of ~$0.20–$0.35/kWh for over-production at peak.

The Technology

Solargation™ — the only patented irrigation-integrated utility-scale solar

Solargation elevates solar arrays above working farmland and integrates fixed-set irrigation into the structure itself — so energy and agriculture share the same acre.

Designation
Farm equipment, by patent

Designated plant-husbandry equipment (fixed-set irrigation) by the USPTO and USDA NRCS — protected under Right to Farm Acts across all 50 states and U.S. territories, with land-use precedent already set in Puerto Rico.

Permitting
Faster to build

The farm-equipment designation unlocks construction-permit waivers and shields projects from local land-use ordinance interference — removing the barriers that displace or delay conventional solar development.

Land Economics
Dual-use productivity

Agriculture continues beneath the arrays with integrated irrigation and precision-farming capability — a 60–70% increase in land-use productivity, plus access to agricultural incentives unavailable to solar-only projects.

Offtaker Portfolio

Four anchor customers, twenty-year contracts

Executed 20-year agreements with a diversified base of investment-grade corporates and essential-service infrastructure.

CustomerCredit ProfileContract
Home DepotInvestment grade (A) · ~$165B annual revenue20 years · 100% of consumption · 12.5% discount vs FCA & PPCA
T-MobileInvestment grade (BBB+/Baa1) · ~$18B annual free cash flow20 years · 100% of consumption · 15% discount vs FCA & PPCA
Ardent MillsMajor North American food platform · $4B+ revenue20 years · 100% of consumption · 10% discount vs FCA & PPCA
PRASAIsland-wide water & wastewater utility · essential service20 years · 130M kWh/yr · fixed $125/MWh with 2% escalator; expansion at higher fixed rates
Demand anchor: PRASA alone consumes ~558 million kWh annually — the portfolio’s Phase 1 serves 130 million kWh of it, with the remaining ~428 million kWh addressed in Phase 2 expansion at higher fixed rates.
The Green Bond

~$300 million of senior-secured green bond capital

EnergySource1 is providing approximately $300 million of the portfolio’s debt capital through green bonds — secured against contracted revenues and real renewable assets, with proceeds dedicated exclusively to eligible green infrastructure.

Use of Proceeds
Contracted renewable build-out

Bond proceeds fund the construction of the solar, storage, and agrivoltaic infrastructure — deployed only against executed 20-year offtake agreements, never speculative development.

Security
Contracted, covered cash flows

Debt service is supported by 20-year contracted revenues from investment-grade and essential-service offtakers, with modeled debt-service coverage of 2.2x–3.9x and a capital stack that is ~69% tax-advantaged equity.

Green Credentials
Measurable impact

The portfolio directly advances Puerto Rico’s statutory 100% renewable mandate, displaces oil-fired marginal generation, and preserves working farmland through dual-use agrivoltaic design — energy transition and agricultural resilience on the same acre.

Project Economics

Two phases, one contracted revenue engine

Blended effective PPA of ~$0.1411/kWh produces approximately $106 million of Year-1 revenue and ~$59 million of EBITDA, growing with contractual escalation over the 20-year term.

PhaseSolar PVStorageCapital
Phase 1228 MW68 MW / 1.02 GWh$0.66B
Phase 2355 MW107 MW / 1.60 GWh$0.97B
Total Portfolio583 MW175 MW / 2.62 GWh$1.6B

Phase 1 effective PPA $0.1316/kWh · Phase 2 $0.1472/kWh · blended $0.1411/kWh.

Capital SourceAmount%
Federal ITC tax bridge$582M30%
Puerto Rico incentive bridge$484M25%
Depreciation tax equity$262M14%
Construction loan$267M14%
Sponsor equity$52M3%
Non-cash development fee$294M15%
Total Sources$1,940M100%

~69% of capital is sourced from tax-advantaged equity driven by the 40% federal ITC (30% base + 10% domestic content) and Puerto Rico’s incentive stack.

Incentive stack: the portfolio carries an estimated $1.1B+ of monetizable federal and Puerto Rico tax incentives — roughly 40% of eligible project cost in federal ITC plus ~35% in Puerto Rico renewable, R&D, and agricultural credits — materially de-risking the capital structure and supporting debt coverage ratios of 2.2x–3.9x. EnergySource1’s ~$300M green bond provides senior debt capital within this structure.
Execution Status

Not a concept — a program already in motion

Contracts
Executed agreements

20-year agreements executed with T-Mobile, Home Depot, Ardent Mills, and PRASA — the revenue backbone was signed before construction capital is deployed.

Tax Credits
ITC safe harbor secured

On-site physical work certified across the Humacao, Añasco, Cabo Rojo, and Carolina sites (July 2026), with steel delivered — locking federal ITC eligibility under safe-harbor rules.

Permitting
Farm-designation pathway

Construction-permit waivers secured through the Solargation farm-equipment designation, with site control, surveys, and permitting documentation in place across the portfolio sites.

Development Plan

Approximately 18 months from funding to commercial operation

Months 0–4
Structure & Interconnect

Final project structuring, engineering, environmental work, LUMA interconnection agreements, and domestic-content supply chain lock-in for ITC bonus qualification.

Months 5–17
Procure & Build

Binding equipment orders, then parallel modular construction across sites: Solargation structures, modules, trackers, inverters, battery systems, and interconnection infrastructure.

Months 16–18
Commission & Operate

System testing, energization, grid synchronization, and commercial operation — transitioning to long-term operations under the 20-year contracted agreements.

Request the Bond Memorandum

Complete bond terms, portfolio details, financial projections, capital structure, contracted agreements, and risk factors are set forth in the confidential bond memorandum, available to verified qualified investors upon request.

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© 2026 EnergySource1 · For qualified investors only
This page is a summary for informational purposes only and does not constitute an offer to sell or a solicitation of an offer to buy securities. Any offer will be made only by means of definitive confidential offering documents to verified accredited investors. The portfolio is in the development stage; all capacity, cost, revenue, savings, coverage, and return figures are projections or indicative estimates that involve substantial risks and uncertainties, including the risk of total loss of investment. Tax credits and incentives are subject to qualification, statutory change, and monetization risk. Solargation™ is a trademark of Phoebus Solar Holdings, LLC. Actual results may differ materially.