Non-taxable upliftBalance-sheet expansionBorrowing power
Visualizes how value is created through entitlement, scale, and institutionalization — not distributions.
Asset & Execution Inputs
Adjust numbers to reflect your project.
Uplift at contribution
$195.00M
Non-taxable if structured correctly
Post-execution uplift
$800.00M
From permitting, scale, operations
Total value creation
$995.00M
Without selling anything
Value progression
Execution timeline (illustrative)
Balance-Sheet Effect
Uplift expands borrowing capacity without distributions.
Debt capacity at contribution
$110.00M
Debt capacity post-execution
$550.00M
This is why value uplift often precedes leverage — and why borrowing can replace taxable distributions.
Key takeaway: valuation uplift is balance-sheet growth, not income. When structured correctly, it creates borrowing power and strategic optionality without triggering tax.
Legal Disclaimer
This tool is for educational and illustrative purposes only. It does not constitute legal, tax, or financial advice. Tax laws are complex and vary by jurisdiction. Always consult with qualified tax, legal, and financial advisors before making any investment or structuring decisions. AQS Patrimonio Merchant Bankers makes no representations or warranties regarding the accuracy or completeness of this information.