Royal Holding Group: Kosovo Airport Services Corporate Model

Airport Services Group – Kosovo

Royal Holding Group

Corporate Structure & Financial Model

Financial & Operational Framework

April 2026

Royal Holding Group

01

Executive Summary

01

Group Overview

Royal Holding Group is a structured corporate group operating in Kosovo airport services.

02

Corporate Structure

The group consists of one holding company and four operating subsidiaries.

03

Core Objective

Operational efficiency, regulatory compliance, and long-term profitability.

Structured for Kosovo Airport Services — Built for Scale & Compliance

Royal Holding Group

Group Structure Overview

Royal Holding Group

Parent Company | Governance & Oversight

Planet Business Solutions

Revenue Entity

Royal Procurement Company

Supply Chain

Royal Logistics Company

Transport

Royal Operations Services

HR & Support

All subsidiaries 100% owned by Royal Holding Group

Royal Holding Group

Parent Company — Governance Layer

Ownership Control

Owns 100% of all four subsidiaries

Governance & Oversight

Provides strategic direction and compliance

Dividend Collection

Receives dividends from group companies

Financial Consolidation

Ensures group-wide reporting and compliance

Role in Group

Holding Company

Does not engage in direct operations. Acts as ownership and control layer only.

Planet Business Solutions

Primary Revenue Entity — Airport Cleaning Contract

Airport Cleaning Contract

Holds the primary airport services agreement

Revenue Hub

Receives all external client revenue from the airport

Workforce Management

Manages 60 employees for operational execution

Intercompany Payments

Pays service fees to Royal Procurement, Logistics & Operations Services

Key Metric

60

Employees

Monthly Revenue

€78,600

Primary contract revenue

Royal Procurement Company

Supply Chain & Purchasing Function

Materials Purchasing

Acquires all cleaning materials and supplies

Supplier Management

Manages vendor contracts and pricing agreements

Warehouse & Inventory

Controls stock levels and storage operations

Internal Supply

Delivers goods directly to operational company

Function

Supply Chain

Cost Share: 12%

of total group expenditure

Royal Logistics Company

Fleet Operations & Transport Function

Fleet Operations

Operates a fleet of 3 dedicated vehicles

Daily Transport Rotations

3 rotations per day for staff and materials

Cost Management

Manages fuel, driver costs, and maintenance

Internal Transport Services

Provides logistics support to operations company

3 Vehicles

3 Daily Rotations

Cost Share: 11%

of total group expenditure

Royal Operations Services

HR, Workforce & Operational Support

Human Resources

Workforce coordination and HR management

Training Management

Employee onboarding and skills development

Uniform & ID Control

Manages airport compliance requirements for uniforms and credentials

Operational Support

Ensures day-to-day compliance at the airport

HR & Support

Cost Share: 3%

of total group expenditure

Supports 60 Employees

Intercompany Flow Structure

All intercompany fees priced at arm's length per Kosovo tax regulations

Kosovo Airport

EXTERNAL CLIENT

Planet Business Solutions

Receives €78,600/month Revenue

Royal Procurement Co.

Materials Fee

Royal Logistics Co.

Transport Fee

Royal Operations Services

HR Support Fee

Royal Holding Group

Monthly Revenue

Materials Fee

Transport Fee

HR Support Fee

Dividends

Financial Model Overview

Monthly Performance Summary

REVENUE

€78,600

Monthly contract income

TOTAL COSTS

€50,750

Operations + overhead

PROFIT BEFORE TAX

€27,850

Gross margin

CORP. TAX (10%)

€2,785

Kosovo tax rate

NET PROFIT

€25,065

Monthly net income

Based on current airport contract terms

Cost Distribution

Monthly Cost Allocation by Entity

€50,750

Total Monthly Costs

Cleaning Operations

~€36,540

72%

Procurement

~€6,090

12%

Logistics

~€5,583

11%

Operations Services

~€1,523

3%

Tax Compliance

Kosovo Regulatory Framework

Corporate Income Tax

10% flat rate on net profit — Kosovo standard rate

10%

Value Added Tax

18% standard VAT rate applies to all taxable services

18%

Arm's Length Pricing

All intercompany transactions must comply with transfer pricing rules

Required

Tax Administration

Full compliance with Kosovo Tax Administration (ATK) requirements

ATK Compliant

Risk Management

Legal & Operational Risk Isolation Strategy

Legal Separation

Corporate structure legally separates liability between entities, protecting the group.

Protected

Independent Operations

Each subsidiary operates independently with its own accounts, contracts, and obligations.

Isolated

Ownership Protection

Holding company structure shields ownership from operational risks and disputes.

Shielded

Audit Readiness

Full documentation, intercompany agreements, and accounting records maintained for audit.

Compliant

Risk isolation is a core design principle of the Royal Holding Group structure.

Growth Strategy

Scaling the Royal Holding Group

Expand Contracts

Grow airport service contracts and pursue new airport opportunities in Kosovo and region

Scale Logistics

Expand fleet capacity from 3 to 6+ vehicles to support higher operational volumes

Optimize Procurement

Improve supplier negotiation and reduce material costs to increase margin

Investor Readiness

Prepare financial documentation and structure for potential investor or partner entry

Growth Roadmap: 2026 → 2028

Royal Holding Group — Built for Long-Term Value Creation

Royal Holding Group

CONCLUSION

Structured for Success

Structured and scalable corporate group

Optimized for Kosovo regulatory environment

Clear separation of operations and ownership

Designed for long-term profitability

For inquiries and further information, contact Royal Holding Group

April 2026