-------------------------------------------------------------------------------- Document ID : DAB-BP-4-3-v1 Title : Business Plan — Section 4.3 — Organizational Structure Version : 1.0 Status : ACTIVE Date Created : 2026-04-01 Prepared by : PYB / Daralbeida Style : BPGP Department : OPS Classification: Internal — Confidential Related Docs : DAB-BP-4-1-v2; ORG-001; DAB-TS-2026-01; : daralbeida_legal_structure.pdf -------------------------------------------------------------------------------- OUTLINE -------------------------------------------------------------------------------- 1. Purpose and Scope 2. Governing Principle 3. Three-Entity Framework 4. Interaction Between Entities 5. Reporting and Decision Flow 6. Hiring Roadmap 7. Appendix Reference 8. Acronyms 9. Glossary 10. Document Control ================================================================================ 1. PURPOSE AND SCOPE ================================================================================ This document is Section 4.3 of the Daralbeida Business Plan. It defines the three-entity organizational structure, the governing principle behind it, the interactions between entities, and the reporting and decision flow for Year 1 operations. Detailed entity interaction charts are referenced in Section 7. Personal names are not used in this document. The founder is referenced as PYB or as "the executive function" throughout. ================================================================================ 2. GOVERNING PRINCIPLE ================================================================================ The structure was designed to serve two objectives: protect the brand and its intellectual property from operational liability, and position the business for outside investment from day one. A single-entity structure — one LLC doing everything — would expose the trademark, domain, and brand equity to any legal or commercial risk arising from import operations, supplier disputes, or distribution claims. Separating these functions across three entities insulates the most valuable asset (the brand) from the most exposed activity (importing and selling). The structure reflects a single principle: separate what must be protected from what must operate. Brand equity, intellectual property, and trade secrets are insulated at the Holdings level. Commercial risk — importing, selling, contracting — sits at the operating entity level. ================================================================================ 3. THREE-ENTITY FRAMEWORK ================================================================================ 3.1 Daralbeida Holdings LLC — Delaware -------------------------------------------------------------------------------- The parent entity. Sits at the apex of the structure. Owns 100% of both operating entities. Does not trade, import, employ, or generate revenue directly. Holdings owns: 1. Daralbeida trademark (USPTO, Class 29; Madrid Protocol pending) 2. Domain daralbeida.com 3. All digital brand assets 4. Trade secret portfolio under DAB-TS-2026-01 Holdings interacts with: 1. Intellectual property authorities (USPTO, WIPO / Madrid Protocol) 2. Investors (Reg D 506(c); SAFE; convertible note) 3. Legal counsel for trademark prosecution and trade secret management 4. Digital infrastructure providers (webmaster, systems administrator) 5. Banking at the entity level 6. Business and IP insurance The Holdings entity is the investment vehicle — any outside investor acquires an interest in Holdings, not in either operating subsidiary. 3.2 Daralbeida Maroc SARL — Casablanca -------------------------------------------------------------------------------- The Moroccan operating entity. Party to all supplier and mill contracts under Moroccan law. All Morocco-side commercial and regulatory activity flows through this entity. Supply chain relationships: 1. Olive estate and grove owners (Picholine Marocaine) 2. ONSSA-certified mill (cold extraction, packing, COA) 3. Glass and packaging suppliers (SEVAM, Jil Emballages) 4. Local Morocco agent (field ops, 4 languages: Darija, FR, ES, EN) 5. Contracted Casablanca sensory evaluator (Gate 1 preliminary) 6. Freight forwarder (FOB Casablanca) 7. 3PL Morocco (pre-shipment storage, FNSKU labeling at source) Regulatory relationships: 1. ONSSA (mill agrement certification, health certificate, DCQ) 2. EACCE / Morocco Foodex (export authorization) 3. Moroccan Chamber of Commerce (Certificate of Origin, MAFTA language) 4. ADII — Moroccan Customs (export declaration, dedouanement) Shared services: Banking (Attijariwafa, CIH, BMCE); insurance (cargo, product liability); government relations Morocco. 3.3 Daralbeida Brands LLC — California -------------------------------------------------------------------------------- The US operating entity and the P&L entity that investors evaluate. It is the Importer of Record, FDA facility registrant, FSVP program owner, MAFTA zero-duty claimant, Amazon Seller Central operator, and FDA US Agent for Daralbeida Maroc SARL under 21 CFR 1.227. Inbound logistics relationships: 1. Ocean carrier (CMA CGM, MSC, Maersk — Panama Canal route) 2. Customs broker (CBP entry, ISF, MAFTA claim, Port of LA/LB) 3. 3PL Los Angeles (FNSKU labeling fallback, FBA prep, damage docs) Quality relationships: 1. Eurofins CAL (oliveoiltest.com — Gate 2 IOC full bundle) 2. Applied Sensory (House Profile calibration, IOC methodology) Professional services: 1. Legal counsel (FDA, FSVP, FSMA, CBP, trade compliance) 2. Marketing specialist (Amazon PPC, A+ content, listing, retail) 3. CPA / bookkeeper (P&L, CA + DE tax, investor reporting) Regulatory relationships: 1. FDA (Prior Notice, facility registration, FSVP, VQIP) 2. CBP (customs entry, MAFTA adjudication, ISF, customs bond) Shared services: Banking (Mercury / Chase); insurance (marine, product liability); government relations US. ================================================================================ 4. INTERACTION BETWEEN ENTITIES ================================================================================ The two operating entities interact through a single operational channel: the ocean shipment. Daralbeida Maroc SARL hands goods over on FOB Casablanca terms to the freight forwarder and ocean carrier. Daralbeida Brands LLC assumes responsibility as Importer of Record from the moment the goods arrive in US jurisdiction. No commercial funds flow between operating entities directly — purchasing is handled through inter-entity invoicing documented at the Holdings level. The ocean carrier operating on the Casablanca to Los Angeles route via the Strait of Gibraltar, the Atlantic, and the Panama Canal is the sole party that bridges the two operating zones. ================================================================================ 5. REPORTING AND DECISION FLOW ================================================================================ Year 1 reporting is flat. All contracted functions report directly to the executive function. There are no intermediate management layers. Decision rights: Decision Owner ----------------------------------------------- Supplier qualification Executive function only Shipment authorization Executive function only Quality lot release Executive function only Amazon performance review Monthly, executive function Shipment outcomes Per cycle, executive function Quality records Per lot, executive function Contracted functions operate against written SOPs and defined performance metrics reviewed by the executive function on the cadences above. ================================================================================ 6. HIRING ROADMAP ================================================================================ Trigger Role Absorbs --------------------------------------------------------------- 3,000 units sold OR Operations and 3PL liaison; B2B channel activation logistics coordinator Amazon case mgmt; (whichever comes first) shipment tracking Year 3 — BIB launch + Additional headcount Multi-channel multi-channel complexity Morocco + California logistics; DTC ================================================================================ 7. APPENDIX REFERENCE ================================================================================ Detailed entity interaction charts: Appendix ORG-001 — Zone 1: Daralbeida Holdings LLC Appendix ORG-001 — Zone 2: Daralbeida Maroc SARL Appendix ORG-001 — Zone 3: Daralbeida Brands LLC Each chart shows direct contractual and regulatory interactions only — not internal reporting lines or the full multi-entity ownership chain. ================================================================================ 8. ACRONYMS ================================================================================ ADII Administration des Douanes et Impots Indirects (Morocco Customs) B2B Business to Business BIB Bag in Box CBP US Customs and Border Protection COA Certificate of Analysis COO Certificate of Origin DCQ Declaration de Conformite Qualite (Morocco quality declaration) DTC Direct to Consumer EACCE Etablissement Autonome de Controle et de Coordination des Exportations (Morocco) EVOO Extra Virgin Olive Oil FBA Fulfilled by Amazon FDA US Food and Drug Administration FNSKU Fulfillment Network Stock Keeping Unit FOB Free on Board (shipping incoterm) FSVP Foreign Supplier Verification Program FSMA Food Safety Modernization Act HTS Harmonized Tariff Schedule IOC International Olive Council IP Intellectual Property ISF Importer Security Filing IOR Importer of Record MAFTA Morocco-America Free Trade Agreement ONSSA Office National de Securite Sanitaire des Produits Alimentaires (Morocco) OPS Operations and Logistics (department code) P&L Profit and Loss PYB Internal reference code for the Daralbeida founder SARL Societe a Responsabilite Limitee (Moroccan limited liability) SAFE Simple Agreement for Future Equity (investment instrument) SKU Stock Keeping Unit SOP Standard Operating Procedure 3PL Third-Party Logistics provider USPTO United States Patent and Trademark Office VQIP Voluntary Qualified Importer Program (FDA) WIPO World Intellectual Property Organization ================================================================================ 9. GLOSSARY ================================================================================ Daralbeida Brands LLC The US operating entity. Importer of Record, FSVP program owner, Amazon Seller Central operator, and FDA US Agent for Daralbeida Maroc SARL under 21 CFR 1.227. Incorporated in California. Daralbeida Holdings LLC The parent and investment vehicle. Incorporated in Delaware. Owns 100% of both operating entities. Owns the trademark, domain, and trade secret portfolio. Does not trade or generate revenue directly. Daralbeida Maroc SARL The Moroccan operating entity. Incorporated in Casablanca. Party to all supplier and mill contracts under Moroccan law. Handles all Morocco-side commercial and regulatory activity. EACCE Etablissement Autonome de Controle et de Coordination des Exportations. Moroccan export control authority. Issues export authorizations for olive oil shipments. Eurofins CAL Eurofins California laboratory (oliveoiltest.com, Salinas CA). Provides Gate 2 accredited IOC full bundle COA for Daralbeida shipments. FOB Casablanca Free on Board, Casablanca port. The incoterm under which Daralbeida Maroc SARL delivers goods to the ocean carrier. Risk and cost transfer to Daralbeida Brands LLC (as IOR) at the vessel rail in Casablanca. FSVP Foreign Supplier Verification Program. FDA-mandated program requiring US importers to verify foreign food suppliers. Daralbeida Brands LLC is the FSVP program owner. Importer of Record (IOR) The entity legally responsible for ensuring a shipment complies with US import laws and paying applicable duties. Daralbeida Brands LLC. MAFTA Morocco-America Free Trade Agreement. Grants Moroccan-origin EVOO zero import duty under HTS 1509.10.4000. ONSSA Office National de Securite Sanitaire des Produits Alimentaires. Moroccan food safety authority. Issues agrements sanitaires. All Daralbeida suppliers must hold a current, unrevoked agrement. SAFE (Simple Agreement for Future Equity) A standard startup investment instrument. Converts to equity at a future financing round. One of the authorized investor instruments for Daralbeida Holdings LLC. -------------------------------------------------------------------------------- DOCUMENT CONTROL (FOOTER) -------------------------------------------------------------------------------- Document ID : DAB-BP-4-3-v1 Version : 1.0 Status : ACTIVE Style : BPGP Department : OPS Last Modified : 2026-04-01 Review Cycle : Upon any change to entity structure, investor instrument, or operational relationship Retention : 3 years from date of creation Owner : PYB / Daralbeida Distribution : Internal only — do not circulate without founder approval COMPLIANCE : This document has been updated to remove personal names. All references to the founder use PYB or "the executive function." Appendix ORG-001 (three entity interaction charts) must be created before this section is complete for investor distribution. Revision History: Version Date Author Summary of Changes -------------------------------------------------- 1.0 2026-04-01 PYB Initial issue; personal names removed; BPGP structure applied; Acronyms and Glossary added -------------------------------------------------------------------------------- END OF DOCUMENT — DAB-BP-4-3-v1 --------------------------------------------------------------------------------