No-Reliance & Forward-Looking Statement Notice

This Notice describes the nature of the information presented on the FASForm 6-1 Spread Calculator dashboard (the “Service”) and the limits on the reliance you may reasonably place upon it. You are required to acknowledge this Notice before accessing the Service. By using the Service, you confirm you have read and understood it.

1. The Service Displays Forward-Looking Projections

All spreads, margins, percentages, capacities, byproduct yields, and computed economic outputs shown by the Service are modeled projections. They are not:

• Historical operating results — Frontieras North America has not yet commenced commercial production
• Audited or reviewed financial statements
• Guarantees of future performance, financial condition, or operating margin
• Forecasts certified by any independent valuation or audit firm

The numbers you see represent the output of Frontieras’ project financial model under particular assumptions about input costs, product yields, conversion efficiency, plant capacity, and operating margin. Actual results may differ materially from any projection shown, and the differences may be substantial.

2. The “Live” Inputs Are Genuine Public Market Data; the Model Around Them Is Not

The Service ingests live or near-live commodity prices from public sources, including:

• Federal Reserve Economic Data (FRED) for WTI crude, RBOB gasoline, and selected industrial-chemical price indices
• U.S. Energy Information Administration (EIA) for ultra-low-sulfur diesel
• OilPriceAPI for naphtha and urea spot quotations (when available)

These input prices are real. However, the conversion of those inputs into the displayed FASForm 6-1 Spread is purely modeled, using mass-balance coefficients, yield assumptions, and pricing assumptions for proprietary or non-publicly-traded byproducts (FASCarbon, sulfuric acid, ammonium sulfate). The model does not represent a binding offtake economics, a quoted spread you could transact, or a confirmed unit economics.

3. Specific Categories of Information Subject to This Notice

Without limiting the generality of Sections 1 and 2, the following figures shown by the Service are forward-looking and modeled:

• The ~76% operating margin figure and the 40–85% margin slider range
• The $321/ton model base case dashed reference line
• The product-yield coefficients (1.771 ULSD, 0.071 naphtha, 0.602 FASCarbon, 0.087 H₂SO₄, 0.105 (NH₄)₂SO₄) and the “6 product streams, zero waste” characterization
• The FASCarbon valuation ($250/ton internal) and the ~15% premium-to-Met-Coke characterization
• The coal feedstock $55/ton 10-year supply MOU — this MOU is currently non-binding and pending a definitive supply agreement
• The 7,500 t/d Phase One design capacity and the scaling scenarios shown by the Scenario Modeler
• The Mason County, West Virginia facility reference, including all permitting, construction, and operational assumptions

4. The S-1 Is the Authoritative Document

The Service is supplementary educational material designed to help qualified institutional investors understand the structure of Frontieras’ processing margin framework. It is not, and is not intended to be, the basis on which any investment decision is made. The authoritative disclosure document for any investment in Frontieras securities is the Company’s registration statement on Form S-1 filed with the U.S. Securities and Exchange Commission, together with any amendments, prospectus supplements, and final prospectus issued thereunder.

If there is any apparent inconsistency between a figure shown on the Service and a figure in the S-1, the S-1 controls. The Service should not be used as a substitute for, or in lieu of, careful review of the S-1 and the related risk factors disclosed therein.

5. Material Risk Factors

Investment in pre-revenue industrial issuers like Frontieras involves substantial risk. Risks include, but are not limited to:

• Frontieras has not yet commenced commercial production and may never do so
• Construction, permitting, and operational milestones may be delayed or fail to be achieved
• The 10-year coal supply MOU is non-binding; the definitive agreement may not be executed on the terms shown
• FASCarbon and other proprietary byproducts have no established public market; the values shown are internal valuations and may not reflect realizable sale prices
• Commodity prices for inputs and outputs may move materially against the modeled assumptions
• Regulatory, environmental, permitting, and capital-markets risks may materially affect outcomes
• The audited financial statements and risk factors in the S-1 enumerate further risks that may materially affect any investment

This list is illustrative and not exhaustive. Refer to the “Risk Factors” section of the S-1 for the complete disclosure.

6. Federal Forward-Looking Statement Safe Harbor

This Notice and the Service contain forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. Words such as “projects,” “estimates,” “forecasts,” “believes,” “expects,” “intends,” “may,” “could,” “should,” “modeled,” and similar expressions identify forward-looking statements. These statements involve known and unknown risks, uncertainties, and other factors that may cause actual results to differ materially from those projected. Frontieras undertakes no obligation to publicly update or revise any forward-looking statement, whether as a result of new information, future events, or otherwise, except as required by law.

7. No Offer of Securities

Nothing on the Service constitutes an offer to sell, or a solicitation of an offer to buy, any security in any jurisdiction. Any offer of Frontieras securities will be made solely by means of a prospectus filed with the U.S. Securities and Exchange Commission. Access to the Service does not, on its own, qualify you for or entitle you to participate in any offering. Frontieras will accept investments only from eligible investors in jurisdictions where such offering is lawful, and only on the terms set forth in the final prospectus.

8. Non-Reliance Acknowledgment

By accessing or using the Service, you acknowledge and agree that:

• You are accessing the Service for informational purposes only
• You have not received, and will not rely upon, any oral or written representation, statement, projection, or other communication made by Frontieras or any of its representatives, directors, officers, employees, or agents, other than the representations set forth in the definitive offering documents filed with the SEC
• You will conduct your own independent due diligence and analysis, including consultation with your own legal, tax, accounting, and financial advisors, prior to making any investment decision
• Frontieras and its representatives shall have no liability arising from any reliance you may place on information accessed via the Service in advance of, or other than from, the definitive offering documents

9. Confidentiality and Selective Disclosure

The Service is provided to a restricted set of qualified institutional investors as part of Frontieras’ capital-markets process. The information shown is confidential and proprietary. You agree not to reproduce, redistribute, publicly disclose, or share the content of the Service with any third party who is not your authorized representative (employees, attorneys, accountants, financial advisors) bound by equivalent confidentiality obligations. Frontieras may revoke your access to the Service at any time, with or without notice.