Reconciled Development Case — PR-62MAG Property Development

Keturah™ Al AinFeasibility Position Paper

ReferencePR-62 / KETURAH-AL-AIN
Date28 July 2026
StatusIndicative — subject to feasibility confirmation
BasisReconciled — single plot FAR 0.50
1

Conclusion

Financially feasible on a reconciled basis

Supports a decision to proceed to full feasibility — not a final investment decision.

On a reconciled basis the Project is financially feasible. Total development cost excluding land is AED 8.55 billion — approximately 27% below the figure previously circulated — against a required residential realisation of AED 890–1,080 per sq ft.

  • The upper end of the current Al Ain premium villa market is ≈ AED 900 per sq ft, so the case rests on achieving the top of the market plus a demonstrable brand premium — defensible, not speculative, but must be underwritten by independent valuation before capital is committed.
  • Peak sponsor exposure is under AED 1 billion, not AED 11.8 billion. Phase 1 is self-contained and each subsequent phase is a discrete investment decision funded from realised sales.
  • The downside is bounded by design.
AED 8.55 bn
Total dev. cost (ex-land)
≈ 27% below prior
< AED 1 bn
Peak sponsor exposure
not AED 11.8 bn
AED 890–1,080
Required realisation / sq ft
vs market ceiling ≈ 900
2.5x
Target equity multiple
60:40 debt : equity
2

Reconciled Development Parameters

A single plot FAR of 0.50 is applied to every square metre of GFA on identified land — removing the earlier unallocated balance and releasing surplus hospitality land to preservation.

Land UseLand Area (sqm)Plot FARGFA (sqm)
Residential2,004,0000.501,002,000
Hospitality & Wellness100,0000.5050,000
Mixed-Use Village (Souq)10,0000.505,000
Infrastructure & Roads167,000
Open Space & Preservation1,059,000
TOTAL3,340,0001,057,000
Derived metricValueBasis
Gross site FAR0.321,057,000 sqm GFA over the 3,340,000 sqm site
Residential units≈ 1,2031,002,000 sqm at 833 sqm average
Net residential density6.0 units / haMatches stated planning parameter
Site coverage (footprint)12.9%Substantiates the ultra-low-density claim
Open space ratio31.7%Improved from 20% as previously stated
3

Capital Requirement

Total development cost excluding land and finance costs.

Cost componentAED mBasis
Residential construction6,5131,002,000 sqm at AED 6,500/sqm
Hospitality construction55050,000 sqm at AED 11,000/sqm
Retail construction385,000 sqm at AED 7,500/sqm
Hard cost subtotal7,101Sum of construction
Infrastructure CapEx370Fixed estimate
Soft costs71010% of hard cost
Contingency3745% of hard cost plus infrastructure
TOTAL (excluding land)8,554Land and finance costs excluded

Cost base (AED 8.55 bn ex-land)

8.55AED bn
  • Residential construction76%
  • Hospitality construction6%
  • Retail construction0%
  • Infrastructure CapEx4%
  • Soft costs8%
  • Contingency4%
4

Capital Structure

Capital stack at financial close.

60 : 40 debt to equity
Gearing
AED 5,132 m
Debt
AED 3,422 m
Equity
2.5x
Target equity multiple
AED 8,554 m
Required distributions
≈ AED 13.7 billion
Gross realisations
before land & finance
ReadingGross realisations of ~AED 13.7bn are required before land and finance costs to deliver AED 8,554m of distributions at a 2.5x equity multiple.
5

The Feasibility Test — Required Residential Realisation

Feasibility turns on one variable: the price the residential product achieves. The test asks what price is required, then measures it against the market.

ScenarioResidential shareRequired AED / sq ftAverage villa price
Hospitality & retail perform70%888AED 7.96 m
Residential carries the return85%1079AED 9.67 m
Al Ain premium villa marketReference500 – 900

Required price vs Al Ain market ceiling (≈ AED 900 / sq ft)

Base (H&R perform, 70%)888 · at ceiling
Conservative (resi 85%)1,079 · ~20% above ceiling
Market ceiling900 · current upper end
ReadingThe base case sits at the top of the existing market and needs no brand premium to be proven. The conservative case requires roughly 20% above the current ceiling — plausible for a branded, UNESCO-adjacent product, but unproven in Al Ain. Absorption of ≈ 170 units per year is the second sensitivity, and carries the same requirement: independent validation.
6

Why the Downside Is Bounded

Staged exposure

Phase 1 — enabling infrastructure, the 60-key resort, 40 Founders' villas and the central green spine — requires ≈ AED 685 million. Phases 2 and 3 are separate investment decisions.

Sales-funded delivery

Later phases are funded from realised receipts, and low-rise horizontal villas release in small increments. If absorption underperforms, delivery slows — it does not create a funding gap.

Heritage is not binding

At 12.9% site coverage the G+2 envelope is not a limiting factor. UNESCO compliance is achieved without sacrificing developable value.

Lower capital at risk

The reconciled cost base is AED 3.2 billion below the figure previously presented, materially reducing the equity requirement.

7

Conditions Precedent

This paper supports a decision to proceed to full feasibility. It does not support a final investment decision. Four items must close first.

ItemRequirement
Planning parametersWritten confirmation of land use, FAR basis and setbacks from Al Ain City Municipality / DMT.
Market & valuationIndependent residential valuation and absorption study testing the AED 890–1,080 per sq ft range.
Heritage & environmentHeritage Impact Assessment scoping with DCT Abu Dhabi and an EAD environmental scoping opinion.
Sales & ownershipConfirmation of investment-zone designation for non-GCC ownership, and ADREC escrow structuring across phases.
8

Supporting Analysis

All figures are those tabled in Sections 2–5. No additional assumptions are introduced.

  • The reconciled programme is a 613,000 sqm reduction against the LOI figure — driven by the single-FAR basis and the release of surplus hospitality land to preservation.
  • The required price crosses the AED 900 market ceiling at a residential share of 70.9% — the base case therefore sits essentially on the ceiling, with roughly AED 12 / sq ft of headroom.
  • Any outcome in which hospitality and retail contribute less than 30% of realisations requires a brand premium above the existing market — which is the case the valuation must test.
  • Phase 1 represents ≈ 8% of total programme commitment (≈ AED 685m of AED 8,554m).

Sources & Basis of Preparation

IDTitleTypeDate
PR-62 — Feasibility Position Paper (Reconciled Development Case)Feasibility paper2026-07-28
PR-62 — Masterplan presentationPresentation
Letter of Intent v4.1 (MOU)Legal (non-binding)
Basis of preparationFigures are indicative and derived from the planning and cost inputs stated in the PR-62 masterplan presentation and Letter of Intent v4.1, reconciled so that a single plot FAR of 0.50 applies to all GFA-bearing land. Residential and infrastructure land areas, total site area, the 5,000 sqm souq and the 100-key hospitality programme are taken from those documents; hospitality GFA is derived from the stated key count at benchmark area ratios, and average villa size is derived from the stated net density of 6 units per hectare. Land cost, finance costs and taxation are excluded. Construction rates, storey averages, key-to-area ratios and the Al Ain market reference range are benchmark assumptions and have not been independently verified. Returns are targets, not forecasts, and no representation or warranty is given as to outcome. Prepared for internal and prospective-partner discussion only, and subject to final feasibility studies, authority approvals, internal governance approvals and definitive documentation.

PR-62 / KETURAH-AL-AIN · MAG Property Development · 28 July 2026. View MOU →