Los Santos, Rental Development Opportunity @ Los Cabos

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INVESTMENT SUMMARY Total Project Investment USD $23.9 MILLION

•159 CONDO DEVELOPMENT PROJECT DEVELOPED IN 3 PHASES IN A 7 YEAR SPAN.

• THE

PROJECT TOTAL INVESTMENT OF USD $23.9

MILLION, WILL GENERATE

USD $56.8 MILLION IN

(PRETAX) REVENUES TO BE DISTRIBUTED BETWEEN THE

EQUITY

LAND OWNER (20% LAND REPAMYENT), GENERAL

SUMMARY

MANAGER (5% PROMOTE) AND INVESTORS.

•SEEKING MILLION

EQUITY INVESTOR TOTALLING USD $2.6 WHICH

WILL

GENERATE

Equity Investment USD $2.6 MILLION

ESTIMATED

Investor (pretax) IRR 38%

DISTRIBUTIONS OF APPROXIMATELY US $14.5 MILLION WITH AN ANNUAL (PRETAX) RETURN OF 38%.

Year 1

Capital Calls

Initial Investment

First Quarter

Second Quarter

Third Quarter

Fourth Quarter

US $.7 million

US $1.4 million

US $0 million

US $0 million

US $.5 million

2


LOCATION

Los Santos

Pacific Ocean

3

Atlantic Ocean


PROJECT SUMMARY The Project is a 4.5-hectare (11 acre) Condo Development that will be developed within the Master Planned Community of Club Campestre San José, which is in San José del Cabo, Baja California. The Master Plan is divided in 3 lots and will consist of 159 condos with amenities to be included such as: Swimming pools, Cinema, Fitness Center, Kids Club, Fire Pit, Spa and others. Additionally owners will have access to the amenities already in place in Club Campestre San José such as Golf Course and Beach club. Total Lot Size: 45,263.455 Sqm (487,206 SqFt) / 159 Units Lot RN4-2 : Capacity for 33 units – Sqm 10,298 – SqFt 110,848 Lot RN4-3 : Capacity for 36 units – Sqm 10,298 – SqFt 110,848 Lot RN2-B : Capacity for 90 units – Sqm 24,667 – SqFt 265,513 4


JV PROPOSED STRUCTURE Equity Investor(s)

Contribution US $2.6 million

Developer

Development Trust

Land Owner

Parcel 1 At Market

Construction Administration Master Broker

Distributions US $14.4 million

Promote 5% of Sales

Bridge Funding

Sales Cashflow (pre-tax) US $26 million

Condo Regime (3 Parcels)

Optional Total Investment US $ 23.9 million

Parcel 2 Parcel 3 Land Payment 20% of Sales Residential Unit Sales Sales US $56.8 million

5


JV PROPOSED STRUCTURE A Special Purpose Vehicle (SPV) between Landowner, Leisure Partners and a Third Investor will be created to develop 159 units in Club Campestre San José, based on the business plan previously described. A. Landowner contributes the land into the SPV with a 20% land repayment on total Revenues once the unit is transferred.

• Phase 1 – 33 units • Phase 2 – 36 units • Phase 2 – 90 units B. Leisure Partners, as the General Manager of the Project will receive a 5% on total Revenues once the unit is transferred. C. Third Investor contributes capital for $2.6 million and receives the remaining (pretax) cash flow of the project ($14.5 million) after AS&M costs, construction costs, land repayment and provisions for next units are covered. 6


JV PARTICIPANTS

RICHARD MORASH

EQUITY PARTICIPANTS

LAND OWNER

TRUSTEE

DEVELOPER LEISURE PARTNERS

(to be determined)

is a hospitality, real estate advisory

and development company that works for private equity funds, real estate owners, investors, resort developers, lenders, hotel brands and other stakeholders who count on us to deliver independent and objective, high-quality services to help them achieve their business and social goals. Our team provides comprehensive advisory and promotion services specialized in the hospitality sector being one of the most experienced boutique tourism-oriented firms, participating in multiple Projects of all sizes throughout Mexico and Latin America.

7


KEY PARTICIPANTS BENJAMIN D. GREENBERG ESCROW AGENT Benjamin D. Greenberg, Regional Vice President and México Country Manager of NB Advisors, Inc. and Senior Advisor to TLA

SALES & MARKETING

LEGAL STRUCTUING CONELL &

MARCO KLEIN, a real estate expert in the

ASSOCIATES

advising real estate developers, investors, government agencies

area, has successfully created a cooperative with

Whether you are starting a new development, dealing

and corporate clients in various real estate maners in the

several renowned development professionals.

with tax or legal issues of an existing business or trying

commercial, industrial, residenoal, tourisoc and hospitality real

Marco has worked with the landowner to negotiate

to resolve a problem, our team of Mexican attorneys

estate sectors throughout Mexico and Laon America. Previously

a very affordable land price.

has the experience and knowledge in Mexico to

in his career, Benjamin served Duff & Phelps as founding

Together this synergy will create a unique final

understand the issues, present you with your options

Managing Director of its Mexico City pracoce, and Deloine

product of excellent quality, in the best location.

and follow through with the necessary services to get

Mexico as Director of Real Estate Services. From 2015 to 2018,

The combination will enable saving a percentage of

the business done. We provide a wide and

Benjamin served as an advisor to Indaabin, Mexico’s federal

ROI return on “investment” for the developer,

comprehensive range of services and a staff of diverse

agency in charge of the administraoon and valuaoon of all

which affects the final sale price.

specialists ready to assist you in your business

government owned properoes, in adapong Internaoonal

ventures in Mexico.

Valuaoon Standards, and has further advised hundreds of

Title and Escrow Services. Benjamin has extensive experience

companies, including Kia Motors, AB-Inbev, Abilia, Alhel, Best Buy, Bimbo, FedEx, H&M, MetroBuildings, Red Brick, among 8

many others.


PROJECT WATERFALL Sales Revenues

AS&M Costs

Construction

Proceeds from Sales and Presale units

Reserve Provisions for Future Blocks Constructions

20% Land Repayment & 5% General Manager Payment

Upon title is transferred

Remaining Cashflow (Pre-tax) for Third Investor Distribution

9


PHASE I 33 units Ends at Year 4

Equity Contribution Phase I – US$2.6m

Phase I - Investor Distribution: US$4.1m Estimated IRR: 19%

PHASE I:

NO

Phase I + II - Investor Distribution: US$6.9m Estimated IRR: 30%

Sales Revenues: US$11.8m AS&M Cost: US$1.4m Investment: US$5.9m Land & Developer: US$3m Phase Cashflow (Pretax): US$1.5m

Investor Par,cipa,on choice on next Stage

YES

PHASE II 36 units Ends at Year 6

Phase I - Investor Distribution: US$2.3 million Phase II - Investor Distribution: US$4.6 million

Phase I + II + III - Investor Distribution: US$14.5m Estimated IRR: 39%

Equity Contribution Phase II – US$1.8 million

NO

Investor Participation choice on next Stage

Phase II - Investor Distribu,on: US$0.8 million

YES

PHASE II:

PHASE III:

Sales Revenues: US$12.9m AS&M Cost: US$1.5m Investment: US$5.3m Land & Developer: US$3.2m Phase Cashflow (Pretax): US$2.9m

Sales Revenues: US$32.2m AS&M Cost: US$3.9m Investment: US$12.8m Land & Developer: US$8m Phase Cashflow (Pretax): US$7.5m

Equity Contribution Phase III – US$3.8 million

PHASE III 90 units Ends at Year 7

Phase III - Investor Distribution: US$11.4 million


INDEX 1. VALUE CREATION 2. CONDO PROTOTYPE 3. MARKET ANALYSIS 4. COMPETITIVE ASSESMENT 5. MARKET ASSESMENT 6. BUSINESS PLAN 7. INVESTMENT BREAKDOWN 8. CAPITAL DEPLOYMENT 9. CAPITAL STACK 10.FINANCIAL PROJECTIONS 11.INVESTMENT HIGHLIGHTS

11


VALUE CREATION •Target Market for this Project: Second-home owners interested in luxury ammenities, rentals and possible fractional ownership.

•Cost Benefit: The only Condo complex starting sales at USD$357K, with amenities such as: Golf Course, Beach Club, Cinema, Fitness Center, Grill Area, Fire Pit, Swimming Pool, Spa etc.

•Flexible Sales:

The 3-room unit can be sold as they are or as

independent rooms/lofts Size (sqm) Complete Condo 2 room 1 room Average

143 105 65

Price per sqm $ $ $ $

2,500.00 2,952.38 3,269.23 2,500.00

Price $ $ $ $

357,500.00 310,000.00 212,500.00 357,500.00

*Price per sqm for the sales of the first year

•Rental

Program: Project to be possibly managed through a

professional rental program with full hotel services and ammenities.

12


MARKET ANALYSIS •High-end Properties and Condominiums within Master Planned Communities are the most attractive product in Los Cabos Real Estate market.

•There is genuine interest for Private Homes both for Full and Fractional ownership.

•Luxury amenities is a must for this specific market segment, and the base line of competitors.

•Communities with access to Golf Course provide a greater perception of value and exclusivity.

•There’s been a continuous growth in tourism in Los Cabos, San Jose del Cabo and Cabo San Lucas have shown the greatest expansion in the last 3 years. 13


COMPETITIVE ASSESSMENT MAIN DEVELOPMENTS MPC - ZONE

TYPE

NUMBER OF DEVELOPMENTS

AVERAGE PRICE

AVERAGE SIZE (SQM)

AVERAGE PX (SQM)

AVERAGE SIZE (SQFT)

Gardenias

Condos

6

$495,800

183.5

$2,567

1975

$251

Tezal

Condos/Houses

6

$340,759

153

$2,578

1951

$175

Cabo Real

Condos/Houses

4

$516,750

211

$2,387

2266

$228

Ventanas

Condos/Houses

6

$455,000

168

$2,719

1803

$252

Los Santos

Condos

$357,500

143

$2,500

1539

$232

Average Price (USD) $550,000 $500,000 $450,000 $400,000 $350,000 $300,000 $250,000 Gardenias

Tezal

Cabo Real

Ventanas

Los Santos

14

AVERAGE PX/SQFT


MARKET ASSESSMENT Average Sale Prices

AVERAGE SALE PRICES CABO SAN LUCÁS AREA

AVERAGE SALE PRICES SAN JOSÉ DEL CABO AREA

$1,000,000

$800,000

$900,000

$700,000

$800,000

$600,000

$700,000 $600,000

$500,000

$500,000

$400,000

$400,000

$300,000

$300,000

$200,000

$200,000

$100,000

$100,000 $1 Bedroom 2 Bedroom 3 Bedroom Total

Active Listings 2019

Sales 2018

Sales 2017

Sales 2016

$166,939 $476,363

$222,444 $256,533

$175,407 $239,979

$151,957 $239,979

$927,072 $587,613

$622,578 $329,009

$487,432 $278,454

$412,368 $278,454

$1 Bedroom 2 Bedroom 3 Bedroom Total

Price per unit in Los Santos: USD$357,500

15

Active Listings 2019

Sales 2018

Sales 2017

Sales 2016

$171,815 $417,093 $756,144 $494,596

$135,359 $304,122 $632,328 $342,460

$103,554 $282,745 $705,381 $324,491

$202,161 $307,667 $667,604 $372,080


MARKET ASSESSMENT Hotel Occupancy and ADR

SAN JOSÉ DEL CABO, BAJA CALIFORNIA

LOS CABOS, BAJA CALIFORNIA 5 - star , 4 - star and 3- star

5 - star , 4 - star and 3- star

4,500,000

72.00%

600,000

70.00%

500,000

66.00%

4,000,000

65.00%

3,500,000 3,000,000

68.00%

64.00%

400,000

63.00%

2,500,000 66.00%

300,000

2,000,000

62.00%

1,500,000

64.00%

200,000

62.00%

100,000

60.00%

0

61.00%

1,000,000 60.00%

500,000 0 2013

*2014 Tourist Arrivals

2015

2016

2017

59.00% 2013

Occupancy Rate

*2014

2015

Tourist Arrivals

*HURACAN ODILE ** BETWEEN 2015 – 2017 THERE WAS A GROWTH IN AVAILABLE ROOMS 16

2016 Occupancy Rate

2017


BUSINESS PLAN

DEVELOPMENT AND SALES SCHEDULE ACCUMULATED INVENTORY

The Condo Development consists of three lots with a total capacity

180

for 159 Condos, to be developed in three phases.

160 140 120

An investment of $2.6 million is required for the development of

100

the first 6 units and infrastructure of Lot RN4-2.

80

The proceeds from sales will be used for the construcoon of the

60 40

153 units leu.

20 0 Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7

The first phase includes 33 units from Lot RN4-2

Accum. New Condos Construction

The second phase includes 36 units from Lot RN4-3.

RN4-2 (33 units)

Finally, the third phase includes 90 units from Lot RN2-B.

RN4-3 (36 units) RN2-B (90 units)

Second and Third Phases will be funded with proceeds from previous sales.

Construction (initiation) Sales 17

Accum. Units Sold


YEARLY SALES IN CABO SAN LUCÁS AREA

Number of Sales

BUSINESS PLAN

Condos Sold in Los Santos 60

100 90 80 70 60 50 40 30 20 10 0

160 140 120 100 80 60 40 20

Total 1 Bedroom 2 Bedroom 3 Bedroom

50 40

2016

2017

2018

96 7 64 25

123 22 67 34

138 18 91 29

0

30

YEARLY SALES IN SAN JOSE DEL CABO AREA

10 0 Sold

18

Year 1

Year 2

Year 3

Year 4

Year 5

Year 6

Year 7

6

6

18

24

30

48

27

Number of Sales

20

60

120

50

100

40

80

30

60

20

40

10

20

0

0

Total 1 Bedroom 2 Bedroom 3 Bedroom

2016 79 20 39 20

2017 101 26 54 21

2018 103 33 41 29


CAPITAL DEPLOYMENT Year 1

Initial Investment Predevelopment (Project Design and Engineering) $250K Working Capital $50K

$2.6 Million Equity Investment

6 Units Construction Cost US$ .825 Million

Legal Expenses $125K Structuring Cost & Capital Raise Fees $250K US $675K

Infrastructure & Amenities $.7 M Others $.34 M

US $1.865 Million

19


FINANCIAL PROJECTIONS INITIAL INVESTMENT

TOTAL

YEAR 1

YEAR 2

YEAR 3

YEAR 4

YEAR 5

YEAR 6

YEAR 7

Investment Pre-Development

-250,000

$

(250,000.00) $

-

$

-

$

-

$

-

$

-

$

-

$

-

Working Capital

-50,000

$

(50,000.00) $

-

$

-

$

-

$

-

$

-

$

-

$

-

Legal Expenses (Trust, ect.)

-125,000

$

(125,000.00) $

-

$

-

$

-

$

-

$

-

$

-

$

-

Finders Fee

-250,000

$

(250,000.00) $

-

$

-

$

-

$

-

$

-

$

-

$

-

Construction Cost Units

-19,856,754

$

-

$

(821,408.09)

$

(7,574,885.46) $

-

Infrastructure & Amenities

-3,374,542

$

-

$

(700,376.61) $

(955,059.01) $

(955,059.01) $

-

Total Investment

Real Estate Sales Price per Sqm Price Increasing Factor Price per Unit Units Sold Total Revenues

-23,982,700

159 $56,842,500 $11,828,075

AS&M Costs G&A $1,136,850 Advertising Cost $1,136,850 Sales Commissions and Marketing Cost $4,547,400 Total AS&M Cost $6,821,100

-675,000

-1,521,785

$

(1,642,816.17) -

-1,642,816

$ $

(3,525,209.70)

$

(382,023.61) $

-5,795,172

(1,916,618.87)

$

(382,023.61) $

-1,616,545

(4,375,815.60)

-3,628,403

-9,102,980

0

$0 35750000.00%

0 100% 0 6 * $2,145,000 2500

0 100% 0 6 $2,145,000

2,500 100% 357,000 18 $8,580,000

2,500 100% 357,500 24 $11,797,500

2,500 100% 357,000 30 $3,828,825

2,500 100% 357,500 48 $5,823,675

2,500 100% 357,000 27 $22,522,500

$0 $0 $0 $0

$62,920 $67,518 $171,600 $302,038

$62,920 $58,322 $171,600 $292,842

$148,720 $148,720 $514,800 $812,240

$132,990 $132,990 $686,400 $952,380

$327,113 $327,113 $858,000 $1,512,225

$321,750 $321,750 $1,372,800 $2,016,300

$80,438 $80,438 $772,200 $933,075

20

* Average price of yearly of sales


FINANCIAL PROJECTIONS (CONT) Distribuoons:

•Land Owner will receive a distribuoon of 20% once unit is transferred to the new owner • Leisure Partners a 5% distribuoon once unit is transferred to the new owner •The Third Party Investor will receive the remain of the Cashflow Project once the distribuoons above and the necessary provisions are being made. TOTAL

INITIAL INVESTMENT

YEAR 1

YEAR 2

YEAR 3

YEAR 4

YEAR 5

YEAR 6

YEAR 7

Land Repayment & Developer Distributions Land Repayment Developer Distributions

20% -11,368,500 -2,842,125

5% 0 0

-600,000 -107,250

-1,200,000 -107,250

-1,759,500 -321,750

-1,200,000 -429,000

-1,074,000 -214,500

-3,604,500 -1,179,750

-1,930,500 -482,625

Equity Contribution

$2,540,803

$675,000

$1,865,803

$0

$0

$0

$0

$0

$0

$2,540,803

$675,000

$1,865,803

$0

$0

$0

$0

$0

$0

14,368,878

0

1,479,731

-1,097,909

-108,662

7,599,575

-2,600,303

-10,079,855

19,176,300

Cash Equity Contribution

Unlevered Cashflow

TOTAL

INITIAL INVESTMENT

YEAR 1

YEAR 2

YEAR 3

YEAR 4

YEAR 5

YEAR 6

YEAR 7

Equity Contribution Investor Distributions

$ (2,540,803.00) $ $ 14,445,281.39 $

(675,000.00) $ (1,865,803.00) $ $ $

-

$ $

16,097.95

$ $ 1,622,979.03

$ $

512,068.88

$ $ 5,987,835.53

$ $

6,306,300.00

CashFlow IRR

$ 11,904,478.39 $ 38.75%

(675,000.00) $ (1,865,803.00) $

-

$

16,097.95

$ 1,622,979.03

$

512,068.88

$ 5,987,835.53

$

6,306,300.00

21


INVESTMENT HIGHLIGHTS

•OPPORTUNITY TO INVEST US $2.6 MILLION FOR DISTRIBUTIONS WORTH US $14.5 MILLION WITH AN ANNUAL (PRETAX) RETURN OF 38% IN A 7 YEAR LAPSE.

•LOS CABOS IS ONE OF THE MOST DEMANDED REAL ESTATE MARKETS IN MEXICO WITH A GENUINE INTEREST IN LUXURY AMMENITIES, BEACH CLUB AND GOLF COURSE.

•THE CONTINIOUS GROWTH OF TOURISM IN LOS CABOS CORRIDOR WILL ALLOW THE RENTAL POOL OF THE CONDOS TO PERFORM SUCCESSFULLY.

•FLEXIBLE SALES OF THE 3 ROOM CONDO WILL BOOST SALES CASHFLOW

22


CONCEPTUAL DESIGN

LOS SANTOS • CONDOMINIUM DEVELOPMENT/ CONCEPTUAL DESIGN


CONCEPTUAL DESIGN

GROUND FLOOR • SINGLE UNIT / 1,538 sf

FIRST FLOOR • SINGLE UNIT / 1,538 sf

SECOND FLOOR • SINGLE UNIT / 1,538 sf

ROOF TOP • SINGLE UNIT


CONCEPTUAL DESIGN

GROUND FLOOR • DOUBLE UNIT / 3,077 sf

FIRST FLOOR • DOUBLE UNIT / 3,077 sf

SECOND FLOOR • DOUBLE UNIT / 3,077 sf

ROOF TOP FLOOR • DOUBLE UNIT


CONCEPTUAL DESIGN

SECTION A-A.

GENERAL LAYOUT / LOT NR4-2

1st PHASE.


CONCEPTUAL DESIGN

GENERAL LAYOUT / LOT NR4-2 LEVEL 83.00.

1st PHASE


CONCEPTUAL DESIGN

GENERAL LAYOUT / LOT NR4-2 LEVEL 93.00.

1st PHASE


CONCEPTUAL DESIGN

GENERAL LAYOUT / LOTS NR4-2 • RN4-3


CONCEPTUAL DESIGN

PUBLIC AREA • GROUND FLOOR / RN4-2 • RN4-3

PUBLIC AREA • FIRST FLOOR / RN4-2 • RN4-3


CONCEPTUAL DESIGN

PUBLIC AREA • SECTION C-C. PUBLIC AREA • ROOF TOP / RN4-2 • RN4-3


CONCEPTUAL DESIGN


CONCEPTUAL DESIGN


CONCEPTUAL DESIGN


CONCEPTUAL DESIGN


CONCEPTUAL DESIGN


CONCEPTUAL DESIGN

SECTION B-B. GENERAL LAYOUT / LOT NR4-3

2nd PHASE.


CONCEPTUAL DESIGN

SECTION A-A. GENERAL LAYOUT / LOT NR2-B

3th PHASE.


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