1 of 6

Financial model of

SPP plus BESS

construction and

operation

in Spain

SPP-49 MW

BESS-53.3MWh

2 of 6

Monthly weighted average electricity price, EUR/MWh, DAM, Spain

To analyze the cost-effectiveness of building and operating a hybrid SPP in combination with BESS, we will use weighted average electricity prices for 2024 and compare the cost-effectiveness of operating SPP with BESS and SPP without BESS.

2024

3 of 6

Calculation of the selling price, Option 1 (SPP plus BESS)

Month

Price, DAM, EUR per kW/h

Discount on the wholesale market, %

Charge for imbalances, %

Selling price, EUR per kW/h

January

0.0665

5

4

0.0605

February

0.0313

5

4

0.0285

March

0.0107

5

4

0.0097

April

0.0071

5

4

0.0065

May

0.0176

5

4

0.0160

June

0.0424

5

4

0.0386

July

0.0524

5

4

0.0477

August

0.0712

5

4

0.0648

September

0.0564

5

4

0.0513

October

0.0619

5

4

0.0563

November

0.0959

5

4

0.0873

December

0.06

5

4

0.0546

Calculation of the selling price for SPP:

Calculation of the selling price for BESS:

Annual weighted average price: 0,0417 EUR/kWh

Month

Price, DAM, EUR per kW/h

Discount on the wholesale market, %

Selling price, EUR per kW/h

January

0.10485

5

0.0996

February

0.06645

5

0.0631

March

0.05419

5

0.0515

April

0.03671

5

0.0349

May

0.06191

5

0.0588

June

0.0959

5

0.0911

July

0.11182

5

0.1062

August

0.13069

5

0.1242

September

0.11777

5

0.1119

October

0.11764

5

0.1118

November

0.13505

5

0.1283

December

0.10015

5

0.0951

Annual weighted average price: 0,0943 EUR/kWh

4 of 6

Construction and operation of SPP plus BESS, Option 1, Key indicators

No. p/n

Indicators

unit of measure

SPP

Notes

1

Solar panels

LR5-72HTH-580M

2

Cost of SPP construction including VAT

euro

33,971,758.08

VAT - 21%

3

Equity participation 30%.

euro

10,191,527.42

4

Bank loan 70% of the total

euro

23,780,230.65

5

Planned capacity

MW

49.0000

6

including: SPP

MW

49.0000

7

BESS

MW

53.3000

8

SPP plus BESS construction price including VAT per Watt

euro

0.6933

Data for planning should be provided by the EPC contractor

9

including: SPP construction price including VAT per Watt

euro

0.5137

10

BESS construction price including VAT per Watt

euro

0.1651

11

Target annual sales volume, excluding VAT

kWh

80,121,277.67

Data for planning should be provided by the EPC contractor

12

euro

4,013,825.96

13

including: Target annual sales volume of SPP, excluding VAT

kWh

67,281,456.87

14

euro

2,802,875.62

15

including: Target annual sales volume of BESS, excluding VAT

kWh

12,839,820.80

16

euro

1,210,950.33

17

Electricity sales price excluding VAT

EUR/kWh

0.0501

This includes a 5% discount from the DAM price

18

including: Electricity sales price of SPP excluding VAT

EUR/kWh

0.0417

19

Electricity sales price of BESS excluding VAT

EUR/kWh

0.0943

20

Planned interest rate for the use of credit facilities

%

5.00

21

Loan period

months

119.00

22

Construction period before project implementation

months

4.00

23

Service maintenance per year

euro

210,000.00

24

Charge for imbalances, %

%

4.00

25

Operating expenses including land rent 1200EUR/Ha per year

euro

570,000.00

26

Return on investment period after commissioning (including loan interest costs)

months

142.00

11.83

27

Internal rate of return IRR

%

8.62%

Corporate tax rate in Spain is 25%

5 of 6

Calculation of the selling price, Option 2 (SPP without BESS)

Calculation of the selling price for SPP:

Annual weighted average price: 0.0378 EUR/kWh

Month

Price, DAM, EUR per kW/h

Discount on the wholesale market, %

Charge for imbalances, %

Selling price, EUR per kW/h

January

0.0655

5

10

0.0557

February

0.0311

5

10

0.0264

March

0.0098

5

10

0.0083

April

0.0066

5

10

0.0056

May

0.0161

5

10

0.0137

June

0.0405

5

10

0.0344

July

0.051

5

10

0.0434

August

0.0691

5

10

0.0587

September

0.0534

5

10

0.0454

October

0.059

5

10

0.0502

November

0.09

5

10

0.0765

December

0.0599

5

10

0.0509

6 of 6

Construction and operation of SPP without BESS, Option 2, Key indicators

No. p/n

Indicators

unit of measure

SPP

Notes

1

Solar panels

LR5-72HTH-580M

2

Cost of SPP construction including VAT

euro

25,171,758.08

VAT - 21%

3

Equity participation 30%.

euro

7,551,527.42

4

Bank loan 70% of the total

euro

17,620,230.65

5

Planned capacity

MW

49.0000

6

including: SPP

MW

49.0000

7

BESS

MW

0.0000

8

SPP plus BESS construction price including VAT per Watt

euro

0.5137

Data for planning should be provided by the EPC contractor

9

including: SPP construction price including VAT per Watt

euro

0.5137

10

BESS construction price including VAT per Watt

euro

0.0000

11

Target annual sales volume, excluding VAT

kWh

81,333,674.29

Data for planning should be provided by the EPC contractor

12

euro

3,069,840.85

13

including: Target annual sales volume of SPP, excluding VAT

kWh

81,333,674.29

14

euro

3,069,840.85

15

including: Target annual sales volume of BESS, excluding VAT

kWh

0.00

16

euro

0.00

17

Electricity sales price excluding VAT

EUR/kWh

0.0377

This includes a 5% discount from the DAM price

18

including: Electricity sales price of SPP excluding VAT

EUR/kWh

0.0377

19

Electricity sales price of BESS excluding VAT

EUR/kWh

0.0000

20

Planned interest rate for the use of credit facilities

%

5.00

21

Loan period

months

119.00

22

Construction period before project implementation

months

4.00

23

Service maintenance per year

euro

210,000.00

24

Charge for imbalances, %

%

10.00

25

Operating expenses including land rent 1200EUR/Ha per year

euro

570,000.00

26

Return on investment period after commissioning (including loan interest costs)

months

150.00

12.50

27

Internal rate of return IRR

%

7.93%

Corporate tax rate in Spain is 25%