The Concession & Data Rights

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The calibration ground is a conservation concession of roughly 90,178 hectares in the Requena province of the Loreto region of the Peruvian Amazon, granted for 40 years. It sits just south of the Tamshiyacu-Tahuayo regional conservation area and is held across two parcels: about 43,343 hectares in the Jenaro Herrera district through AWAKEN Management S.A.C., and about 46,835 hectares in the Yaquerana district through TERI. CeibaQ uses the concession as the place where it measures directly and calibrates the reference model.

Our plan is to grow this footprint to roughly one million hectares, so the reference model can be calibrated against the full range of the basin rather than a single corner of it. That growth is not limited to Peru: it reaches into the other Amazon countries — Brazil, Ecuador, Colombia and Bolivia. The concession in place today is the ~90,178-hectare Peru parcel; the rest is the build-out ahead.

The instrument that gives AWAKEN AI the right to use both parcels and the reference model is an arm's-length licence from TERI.

Where the data is collected, and why it is clean

The company's primary measurements begin on private land: a 100-hectare research base near Iquitos, where the campus and the field infrastructure are already built and where the team is based. The site is currently held by AWAKEN Resort S.A.C., part of the AWAKEN group, and its acquisition by the company is provided for in the financial model.

Doing the baseline collection on private ground is a deliberate and structurally critical choice. Under Peruvian law, data gathered on land the company owns carries the fullest protection — not only of the data itself but of the methodology by which it is gathered. That methodology is the core of the company's intellectual property, so anchoring it on owned territory protects the whole structure and gives the cleanest legal position from which to sell.

The same logic holds across the concession. Under Peruvian law the natural resource — the forest itself — belongs to the State, and a concession is a right to use it, not to own it. But the law regulates the resource, not the data about it. The ecosystem-state data CeibaQ produces by its own measurement and processing — carbon, structure, hydrology and canopy — is therefore the company's own, protected as a database right and a copyright over the compilation, and fully compliant to sell. Only two categories carry a separate regime: environmental-DNA material, handled under an access regime aligned with the Nagoya Protocol, and any data reflecting indigenous knowledge or territory, co-owned and governed by free, prior and informed consent and by Law No. 27811 (Peru's law protecting collective indigenous knowledge). Everything CeibaQ sells sits in the clean first category.

Tax

CeibaQ operates in Loreto, within Peru's Amazon Investment Promotion Law (Law No. 27037, Ley de Promoción de la Inversión en la Amazonía). The regime provides a reduced corporate income tax of 5% to the end of 2048, against the standard 29.5% rate, together with a wider package of import-duty and indirect-tax reliefs for qualifying Amazon activities. The financial model applies the 5% rate. The full application of the regime to CeibaQ's activity — including the import-duty and value-added-tax treatment and the qualification of a data business under the 2024 amendment — is set out in the Peruvian tax-counsel memorandum, and the open positions are addressed in Accounting, Tax & IFRS.