OIL REFINERY BUSINESS PLAN

I. Executive Summary

Company Description

Liberty Refining Company takes its name from the mission to strengthen national energy security through reliable domestic fuel production. Based in the United States and launching commercial operations in 2026, we operate in the oil refining sector and convert crude oil into high-demand fuels—gasoline, diesel, and jet fuel—using a technologically advanced facility supported by a $56,500,000 investment in refining and emissions control systems. We refine, treat, blend, store, and load fuel for bulk delivery to large B2B customers, focusing on high throughput, low emissions, and tight quality control. One clear fact: we start production in 2026 with modern emissions controls funded by $56.5M.

We sell bulk fuels to national fuel distributors, airlines, and industrial manufacturers, targeting institutional buyers who need steady supply, regulatory compliance, and predictable logistics. What sets us apart is our combined edge in operational efficiency, advanced emissions control, and a strategic location that shortens supply chains for major regional customers. Short-term goals: commence commercial shipments in 2026, sign core offtake contracts, and reach staged production targets. Long-term goals: operate at full design capacity, expand contractual footprint with national airlines and distributors, and maintain industry-leading emissions and safety performance. Clear aim: be a trusted domestic supplier to large-scale fuel buyers.

Problem

The United States is exposed to supply shocks because it relies on volatile global supply chains for refined petroleum products. Domestic refining capacity has not kept pace with demand, and many legacy facilities run on aging, lower-efficiency equipment, leaving gaps in reliable, high-volume domestic fuel supply.

Those gaps cause intermittent price spikes that hurt consumers, manufacturers, and power generators, and increase vulnerability to geopolitical events. A next-generation domestic refinery, supported by a $56,500,000 investment in modern refining and emissions controls, is necessary to restore reliable supply of gasoline, diesel, and jet fuel for large-scale B2B buyers.

Solution

The U.S. currently faces volatile refined-fuel prices and supply gaps caused by global supply-chain disruption and aging, less efficient refineries. Our Gulf Coast refinery uses fractional distillation and hydrocracking to produce specification-grade gasoline, diesel, jet fuel, naphtha, and LPG for road transport, aviation, chemical feedstocks, regional heating, and industrial use, closing the domestic supply gap.

Domestic production of cleaner, higher-yield fuels provides a dependable, responsibly produced source of energy to reduce price volatility and support national economic stability.

Mission Statement

Our mission is to bolster U.S. energy independence by supplying a stable, reliable, and technologically advanced domestic source of refined petroleum products. We commit to operational excellence and continuous innovation to deliver safe, high-quality fuel while minimizing environmental impact through measurable stewardship. We strengthen the national economy by creating jobs, supporting supply-chain resilience, and maintaining dependable energy for American businesses and consumers.

Key Success Factors

Critical factors that drive the refinery’s operational, financial, and regulatory success.

• State-of-the-art refining technology delivering higher efficiency and lower unit costs than legacy competitors.
• Strategic location in a major U.S. energy hub providing unparalleled access to crude feedstock and distribution networks.
• Secured skilled management and workforce to run complex operations and maintain stringent safety standards.
• Month-one breakeven demonstrating strong market demand and a robust financial model.
• Commitment to ESG and regulatory compliance ensuring long-term operational viability and partner trust.

Financial Summary

Financial snapshot: market-priced sales and optimized costs drive strong EBITDA and rapid payback.

The project requires known 2026 capex of $56,500,000 and a minimum cash buffer of $14,655,000; expected payback is one month and reported ROE is 10367.84 (IRR reported 0%).

Overall outlook: exceptionally strong profitability and immediate breakeven in Jan-26.

Funding Requirements

We require $71,155,000 to fund CAPEX and starting cash to support a forecasted 2026 EBITDA of $1,444,693,000, rapid one-month payback, and a five-year EBITDA of $2,379,100,000 with a projected ROE of 10367.84.