Business Model

Revenue Streams & The Compounding Effect

Four interconnected revenue streams designed to amplify one another — where each new participant compounds the value of every existing participant.

Business team and strategy

Built to Compound

BCII's business model is built on multiple interconnected revenue streams designed to compound as organizations adopt the Super Coupon Token platform. Following the February 2026 Horizon Globex agreement, all token compensation and revenue accrues directly to BCII as sole owner.

Revenue Stream 01

Token Allocation (~20% per Client)

For every organization that implements the Super Coupon Token, BCII receives approximately 20% of all tokens created. With 300 million tokens per implementation, this translates to approximately 60 million tokens per client held on BCII's balance sheet as digital assets.

Importantly, the platform is sold to each issuing Company for tokens — not for cash. The issuer conveys 60 million tokens (20% of the 300 million minted) to BCII as the full and complete platform purchase price. At the conclusion of the five-year engagement cycle, all remaining tokens — including those that were not exercised, not traded, or not distributed — recycle back onto the issuing Company's balance sheet. The Company then retains full discretion over how to redeploy, re-issue, or retire those tokens, creating a defined balance-sheet event at the five-year mark.

Issuing organizations purchase the BCII platform directly using tokens — specifically, 60 million tokens drawn from the 300 million minted per implementation, representing BCII's 20% platform fee. No separate cash payment is required for the platform license; the token allocation constitutes the entire consideration.

Under FASB ASU 2023-08, these are measured at fair value quarterly with changes recognized in net income. As embedded advertising offers are planned to increase each token's utility and market value, BCII's token holdings are designed to appreciate across all implementations simultaneously.

~60M TOKENS PER CLIENT · FASB FAIR-VALUE TREATMENT
Revenue Stream 02

Licensing & SaaS Fees

Each issuer client pays upfront implementation fees covering technology development, legal structuring, transfer agent integration, and launch support, plus annual recurring SaaS fees for platform hosting, maintenance, and trading infrastructure.

These create a predictable, recurring revenue base that grows linearly with client count — providing a stable foundation independent of token market value fluctuations.

UPFRONT IMPLEMENTATION + ANNUAL RECURRING SaaS
Revenue Stream 03

Transaction Fees

BCII receives a trading tax of 0.3% from each of the buyer and seller on every peer-to-peer trade executed on the platform — a total of 0.6% of the transaction value. Because tokens are tradeable for 10 months within each 11-month cycle, this trading tax is designed to create a perpetual, compounding revenue stream that scales with both client count and platform-wide trading volume.

This stream scales with both client count and trading activity — creating compounding volume growth as the platform adds new issuer implementations and trading activity on each generation of tokens.

0.3% PER SIDE · 0.6% TOTAL · SCALES WITH VOLUME
Revenue Stream 04

Planned Advertising Revenue

Under the planned advertising embedding model, third-party advertisers embed coupon offers into existing tokens at zero upfront cost and pay upon consumer redemption. BCII's strategy anticipates capturing a share of redemption-based revenue as the advertising marketplace scales.

This planned revenue stream is designed to grow exponentially as network effects attract more advertisers to the platform — becoming the dominant revenue driver at scale.

REDEMPTION-BASED · PLANNED EXPONENTIAL SCALING

Each New Participant Amplifies Every Existing One

The four revenue streams are designed to interact and amplify one another. More issuer clients mean more tokens on BCII's balance sheet, more recurring SaaS revenue, more trading activity, and a larger distribution network that attracts more embedded advertising offers.

Each advertising embed is planned to increase token value across all holdings, creating unrealized gains that flow to BCII's net income under FASB fair-value treatment. The planned result is a model where each new participant compounds the value of every existing participant.

The five-year lifecycle concludes with a structured recapture: all unexercised and untraded tokens return to the issuing Company's balance sheet. For BCII, this creates predictable multi-year token appreciation windows across all active implementations simultaneously. For issuer clients, it creates a defined, contractual endpoint with a tangible balance-sheet outcome — a feature unavailable in any existing dividend, buyback, or loyalty program structure.

This is the compounding flywheel: more issuers → more tokens → more advertisers → more embedded value → more token appreciation → more BCII net income → more platform investment → more issuers.

🏢

Issuers Join Platform

Public companies, charities, and creators implement Super Coupon Tokens

🪙

Tokens Distributed

300M tokens per issuer flow to verified, opted-in recipients; BCII receives ~20%

📢

Advertisers Embed for Free

Third-party advertisers add offers at zero upfront cost, paying on redemption only

📈

Token Value Appreciates

Embedded offers increase utility; BCII's 20% allocation gains flow to net income via FASB

🔄

Network Effect Accelerates

Higher token value attracts more issuers; more issuers attract more advertisers — cycle repeats

FASB ASU 2023-08

The FASB Accounting Advantage

FASB ASU 2023-08, effective for fiscal years beginning after December 15, 2024, requires companies to measure qualifying crypto assets at fair value with changes recognized in net income. CFO Squad Inc. confirmed this treatment applies to Super Coupon Tokens in February 2026.

For BCII, this means token appreciation flows directly to earnings without additional operational expense. For issuer clients, it means promotional spending is designed to become a balance-sheet-building activity — creating the asymmetric CFO incentive that BCII's adoption strategy relies upon.

Before BCII's Model

Promotional & advertising spend → Income statement expense → Reduces earnings per share

After BCII's Model (Planned)

Super Coupon Token issuance → Balance-sheet digital asset → Fair-value appreciation → Increases reported net income

FactorTraditional AdvertisingSuper Coupon Token
Balance Sheet TreatmentExpense (reduces earnings)Asset (planned appreciation)
Consumer DataCollected & soldNever disclosed
Proof of DeliveryImpression counts (unverified)On-chain verification
Advertiser Entry CostCPM or CPC upfrontZero until redemption
Shareholder BenefitNoneDirect token distribution
Engagement DurationImpression (seconds)55-month lifecycle
Intermediary Layer40–60% of spend capturedDirect, blockchain-settled
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