1. 1 Executive Summary

1 Executive Summary

1.1 Company Description

Eco Oils Solutions Corporation (“Eco Oils” or “the Company”) is a private biodiesel production company that owns patented and proven sustainable energy & biodiesel production technology and Intellectual Property (IP). Biodiesel is a clean burning fuel produced from domestic, renewable resources. Eco Oils is the only company in this sector to have advanced patented technology to produce biodiesel fuel from over 18 different renewable sources. This offers maximum benefits to the future of biodiesel production and reduces dependence on imported oil and diesel, creating green jobs and improving the environment.

Eco Oil Solutions is an innovative company dedicated to superior biodiesel production techniques, biodiesel research and development, mechanical operations and safety. Eco Oils offers a complete end-to-end technology solution that bridges the current gap in the adoption, integration and distribution to bring this most plentiful and clean fuel to multiple verticals & industries across the US, Canada and internationally.

Aggregator Incubator Integrator Distributor

Eco Oils has aggregated targeted technologies that offer integral pieces in the biodiesel energy industry value chain. Individual pieces may be mechanical, biodiesel refining technology solutions and IP. Eco Oils has developed proprietary technology to improve biodiesel production systems. The company incubates promising technology that will further renewable fuel production systems. Eco Oils is a vertical integrator that generates value by identifying and partnering with key input suppliers, R&D, product development and distribution chain participants that offer important synergies for market leadership. Biodiesel is sold as a premium fuel and Eco Oils will distribute its energy products in global markets beginning in the USA, then Canada and branching out into international markets.

Eco Oils has assembled a stellar world class team of individual professionals with over 100 + years of combined industry experience. The company aggregates, incubates, integrates and brings to market products, services, solutions and technologies that are positioned to make a significant impact across the national and global biodiesel markets. Eco Oils has strategic relationships with industry leading associated companies that bring immense value to Eco Oils integrated biodiesel vertical markets. A global perspective and local Canadian roots will help accelerate the Company’s profile in this growing industry.

Through innovative thinking and partnering with governments and industry leading pioneers in biodiesel production, Eco Oils is helping to drive the imminent transition from dirty and scarce fossil fuels to clean and plentiful biodiesel. Biodiesel has the potential to help in eliminating the world's dependency on fossil fuels and dramatically reduce greenhouse gases. Today, biodiesel is used to power vehicles, trucks, boats, and planes; materials handling vehicles, remote power stations, mining equipment and emergency backup solutions, as well as for heating oil for homes and businesses.

1.2 Mission & Vision

Eco Oils mission is to bring biodiesel to the forefront of renewable green biodiesel energy through widespread commercialization and by changing the world’s perception of how energy is produced.

According to a recent report3 , the global biofuel market was valued at USD 168 billion in 2016, is expected to reach USD 218.7 billion in 2022 and is anticipated to grow at a CAGR of 4.5% between 2017 and 2022. Future plans include two additional processing systems.

Key factors which have contributed to this growth are technology advances, public perception and lower costs achieved through economies of scale. A key element of Eco Oils’ mission is to play an instrumental role in adding biodiesel to the renewable energy equation and create the same acceptance, technological advances, growth and economies of scale as with solar and wind.

1.3 Commitment

Providing the best alternative to fossil fuel products possible while maintaining value for shareholders.

First and foremost, Eco Oils iscommitted to making the world’s abundant and cleanform of energy, Biodiesel, as widely accessible to as many people, businesses and industries as possible. Eco Oils believes abundant, clean and economical energy has arrived and we are committed to making sure it is here to stay.

Eco Oils is incorporated in the USA and plans operate in the USA, Canada and abroad. The Company is composed of like-minded environmentally conscious individuals who share common goals, values and visions of making a positive impact on the way the world perceives, creates and uses energy.

Eco Oilsplans to be atthe tip of the spear ofthe biodiesel industry by creating mass acceptance and appeal for biodiesel power through innovative thinking, strong collaborative partnerships, ongoing research and development and biofuel production.

Eco Oils will strive to maintain a futuristic view of biodiesel products and services that lower carbon emissions, fuel business growth, is more innovative in the products and services developed, in the way problems are solved, and in the way the Company serves the needs of an increasingly global and green customer and partner base.

1.4 Pacific Junction – a new Biodiesel Plant

Eco Oils plans to upgrade a biodiesel plant in Pacific Junction, Iowa, as its first installation. This plant could support a 20 Million Gallon a year capacity that will be scalable to 60 Million Gallons per year in future phases. There are several advantages to this location and the specifications of this first build.

3 Sarasota, FL, Jan. 09, 2018 (GLOBE NEWSWIRE) -- Zion Market Research has published a new report titled “Biofuels Market Analysis by Type (Bioethanol, Biodiesel), and by Form (Solid, Liquid, and Gaseous) - Global Industry Perspective, Comprehensive Analysis, and Forecast, 2016 –2022”.

1.4.1 Ideal Location

In the State of Iowa ("IA") there are 41 Ethanol producing plants and in the State of Nebraska ("NE") there are 27 Ethanol producing plants all of which are producing Ethanol from corn. The corn by-product becomes Eco Oil’s feedstock. By choosing to invest in Pacific Junction, IA, Eco Oils will be centrally located to prime feedstock sources. The initial plant will use distilled corn oil for feedstock. There is a limited number of Ethanol plants in the US that can produce biodiesel from distilled corn oil. By centralizing in Iowa with local rail access Eco Oil will be ideally situated to service both NE & IA.

1.4.2 Plant & Equipment Design

We have strategic partnerships with industry design and installation specialists with over 40 years of premier refinery design to installation experience. The company has been in the business of designing refineries for edible and nonedible oils for over 40 years and has sold and installed plants worldwide. The key to the design is proprietary technology enabling Eco Oils’ operating unit and project to uniquely produce edible oil from most any oil bearing biomass seeds. Eco Oil’s proprietary technology is designed to upgrade the plant to produce biodiesel fuel from Corn oil. The two stage processing platform gives Eco Oil a competitive advantage allowing greater flexibility of feedstock input. Based on the readily available (corn) biomass and Eco Oil’stwo separate output stages, Eco Oil canreadily switch between feedstocks and market demand for Biodiesel or Edible oils, corn or soybeans and other feedstocks as maybe available.

1.5 Proprietary 2 Step Process

Eco Oils has a proprietary advanced two stage processing system that produces the purest grade of biodiesel available while maintaining flexibility when using different types of feedstock. Biodiesel is a diesel-like fuel derived from vegetable oil or other renewable sources. It can be made from corn oil, soy, canola oil, waste cooking oil, and even animal fats.

Biodiesel is commercially produced by the 'esterification' of energy crops such as oil seed rape or from waste vegetable and animal oils (from the food industry). The oils are first filtered to remove water and contaminants and are then mixed with an alcohol (usually methanol) and a catalyst. This breaks up the oil molecules before they are separated and purified.

Eco Oils Two Stage Processing System enables the seamless change of the input feedstock to adjust to market forces. Instead of one huge processing plant converting a single feedstock oil into edible oil or biodiesel, Eco Oils has multiple processing plants that can simultaneously use different feedstocks.

The two stage processing system can produce edible oils or biodiesel without any major alteration to the production plant. Full flexibility is maintained at all times.

1.5.1 Stage 1

The first stage converts crude oils such as corn, canola, soy and other such crop seeds into a pure oil designed for human consumption.

1.5.2 Stage 2

The second stage converts this oil into B100, the highest grade of biodiesel available. In the event the price of Biodiesel drops to the point that the economics do not work, the edible oil can be sold to the market instead.

Biodiesel offers one of the most promising solutions for reducing the world's carbon emissions and dependence on fossil fuels. Eco Oils is dedicated to helping drive the imminent transition from dirty and scarce fossil fuels to clean and plentiful biodiesel by introducing biodiesel powered products and solutions into the economy and by developing innovative and sustainable biodiesel infrastructure solutions to help fuel those products and solutions.

1.5.3 The Eco Oils Advantage

Eco Oils converts low quality Triglyceride Feed Stocks to Methyl Esters (Biodiesel. There are two main challenges in converting low quality triglyceride feed stocks to methyl esters or biodiesel: the first is ensuring that the reaction proceeds to any level; and, the second is ensuring that the final biodiesel output meets the highest quality requirements of the industry. In managing to meet these two primary challenges, the operations must be accomplished at the lowest possible cost and highest efficiency.

The Eco Oils system will meet both of these challenges with multiple technological approaches. The flexibility of employing new technologies, allows for the resolution of problems encountered with feed stocks, and results in a biodiesel product of maximum quality and minimum cost.

Often, the feedstock will contain catalyst poisons that must be removed prior to processing by refining, bleaching and/or bleaching techniques used in the edible and inedible oil processing industry. By employing various techniques either singularly, or in combination, the result is a feedstock that will convert into methyl esters with maximum yields.

In addition, some contaminates will prevent the oil process from advancing to completion. In other cases, pretreatment will not remove all contaminates and may result in a product that fails to meet specifications of high quality finished biodiesel. Refining, bleaching and/or distilling ensures that the final product achieves the highest specification. In addition, the flexibility of the processing system, captures waste materials (by-products) that can be converted to a feedstock (recycling) in a secondary recovery program, thereby further increasing the yield. By-products may also be considered for additional processing; for example, glycerin can be distilled into USP grade products which has the potential to be more economically important than the biodiesel itself. It is also possible to further recover an enriched stream of sterols and cholesterol from the feedstocks that may have a large monetary value.

In summary, the benefit of the Eco Oils process is the high efficiency of its Thin Film Wall Distillation Process. The Thin Film Wall Distillation Process, coupled with the flexibility of the Batch/Continuous processing allows the Eco Oils process to meet the highest world standards for biodiesel. The ability to process low cost feed stock and reprocess waste into biodiesel or other valuable products like glycerin, can further reduce cost and increase profits, thereby positioning Eco Oils as a leader in the biodiesel industry.

1.6 Benefits Of Eco Oils Technology Versus Existing Technologies

▪ Continuous Processing System - From 10 MGY and up ▪ Yield Losses - 2% ▪ Processing System - Pre-treatment of incoming oil, methanol reclamation and product clean-up is part of the design of operations, which avoids excessive waste and process losses. This unique system combines reclaim of methanol out of the glycerin, pre-treat low quality feedstocks, water washes the product as well as dry and removes soap with silica treatment when requires. ▪ Ability to take 100% FFA feedstocks. ▪ Ability to recycle fatty acids and soap stocks. This ability minimizes yield losses to 2%, compared to existing technologies that experience losses of 12 to 17%.

▪ Eco Oils Thin Film Distiller can be used in the Pre-Treatment of feedstocks and Post-Purification of

Biodiesel. ▪ Pre-Treatment: Low cost feedstocks usually contain catalyst poisons that prevent their use in production. By stripping the fatty acids, the feedstocks can then can be converted into Biodiesel. ▪ Post-Purification: The Eco Oils Thin Film Distiller can steam distill the product, producing a “water white” distillate that will always meet the ASTM4 specifications.

1.7 What Does Eco Oils Offer That Separates It From Other Biodiesel Producers?

Eco Oils has proven production capabilities of B100 biodiesel fuel from 18 different oil bearing seeds. Eco Oil’s R&D team will be testing new sources of biodiesel fuel production from additional other oil based seeds. ▪ There are few if any biodiesel producers that can convert distilled corn oil into biodiesel B100. Eco Oils has the advantage of removing the fatty acid through its periptery processing system. ▪ Eco Oils unique two stage processing system can produce both edible oils and biodiesel. ▪ Most producers of biodiesel fuel experience a production loss of, on average, between 12 to 17%. Eco Oil’s system has a 2% processing loss, increasing the yield/profitability. ▪ Eco Oils system removes high fatty acids from corn oil from distilled grain. ▪ The location chosen represents a continuous source of feedstock. Iowa represents 41 Ethanol plants and Nebraska has 27 Ethanol plants all using corn meal. All Ethanol plants are extracting distilled corn oil and selling it.

Eco Oil’s ability to produce B100 from 18 proven sources of feedstock provides a sound basis for a business case to build additional plants wherever oil bearing seeds are grown.

4 ASTM is the American Section of the International Association for Testing Materials.

1.8 Capital Requirement, Corporate Rollout, Timeline

In order to achieve the goals of this business plan, the Company requires an investment of $34,500,000:

Eco Oils

Total Capital Requirement Financing Structure

Phase 1 Financing

Financial Highlights

Fiscal Year Ends: Tax rate $34,500,000

31-Dec 30.00%

1.8.1 Use of Proceeds

Negotiations have commenced for the purchase of a plant in Iowa. Currently on the market for $1.5M, management is negotiating a purchase price for this plant closer to one million dollars US. As this is a closed plant there is a significant financial edge in taking advantage of what could otherwise cost approximately double the proposed amount to build a new plant.

What Does Eco Oil Get For $1 Million Dollars? 1. A 15 thousand Sq. Ft. plant 2. 2 Rail Sidings 3. Complete Electrical System 4. A Tank farm 5. 2-2.5 million storage tanks (in and out) that can be leased for $280,000 per year. 6. Loading and unloading for both rail car and truck with all pumping systems in place. 7. 8.64 Acres of land 8. Road access 9. Power 10. Water 11. Septic Field, Sewer, Etc.

Retrofitting and Employing the Eco Oils System:

Capital Requirement

Building & Equipment

1-20 Million Tank Biodesel Processing System $ 28,000,000 Installation $ 5,000,000 Additional Small Tanks $ 200,000

Subtotal $ 33,200,000

Office & Admin

Administrative Support $ 300,000 Contingency $ 1,000,000

Subtotal $ 1,300,000 Total $ 34,500,000

1.8.2 Return on Investment

Profitability and ROI

Year 1 Year 2 Year 3 Year 4 Year 5

Revenue $ 64,680,000 $ 66,620,400 $ 68,619,012 $ 137,238,024 $ 141,355,165

Gross Margin $ 12,570,000 $ 12,941,100 $ 13,323,093 $ 27,100,458 $ 27,905,035

Gross Margin (%) 19% 19% 19% 20% 20%

Net Income $ 6,026,067 $ 6,236,893 $ 6,453,386 $ 15,256,400 $ 15,764,007

Net Profit Margin (%) 9% 9% 9% 11% 11%

Initial Investment $ 34,500,000

5-Year ROI 17% 18% 19% 44% 46% 5-Year Annualized ROI 8%

1.9 The Opportunity

Renewables are being adopted in developed and emerging countries as a natural and substantial part of the fuel economy. They can often be produced more cheaply than high wholesale power prices; they reduce a country's exposure to expected future fossil fuel prices; and renewable production can be scaled quickly to meet unfulfilled demand for fuel. The compound annual growth rate (CAGR) of 49.4 percent is projected industry insiders5 .

The biodiesel industry has steadily grown over the past decade, with commercial production facilities from coast to coast. The industry reached a key milestone in 2011 when it crossed the one billion gallon production mark for the first time. By 2015, the biodiesel and renewable diesel market had doubled to more than two billion gallons. In 2016, the market was record high 2.8 billion gallons, according to EPA figures. 6 According to the U.S. EPA’s EMTS data for 2017, the U.S. market for biodiesel and renewable diesel topped 2.6 billion gallons.7

Biodiesel, the most efficient renewable, has substantial carbon emissions savings and is being sought after as a viable part of the energy sector mix. Global biofuels production cuts consumption of crude oil by 1 million barrels a day and this is just the beginning of anticipated accelerated growth.

Eco Oils offers the opportunity for investors to profit from the dynamic growth in the biodiesel fuel sector by developing leading edge and proprietary technology company. Investors will derive benefit from the Company’s strategic expansion in product and market scope while it improves its efficiencies in manufacturing and distribution processes. Eco Oils is confident of achieving its objective of being a sustainable and leading biodiesel company.

5 Allied Market Research titled, “Global Second Generation Biofuels—Size, Industry Analysis, Trends, Opportunities, Growth and Forecast, 2013-2020. 6 http://biodiesel.org/production/production-statistics . 2018. 7 BioDiesel Magazine, Despite challenges, 2017 was a solid year for US biodiesel, By Ron Kotrba | February 01, 2018