Recent company developments include financial results announcements, acquisition activity, subdivision approvals, construction financing, and sales events at key developments.

• International Land Alliance announced its first quarter results in July 2024, providing updates on financial and operational performance [N1].
• The company announced its year-end 2023 results in June 2024, detailing financial outcomes and business progress [N2].
• In June 2024, the company announced an acquisition, expanding its property portfolio [N3].
• Subdivision approval at Rancho Costa Verde was announced in November 2023, supporting development plans [N4].
• The company executed its first construction financing contract in April 2023, facilitating development activities [N5].
• Record revenue for January 2023 was reported, indicating sales momentum [N6].
• Results from the first sales tour of 2023 were announced in January 2023, highlighting sales activity [N7].
• The Chairman issued a New Year's open letter to shareholders in January 2023, communicating company outlook and strategy [N8].

The company has demonstrated progress in its real estate development projects, including subdivision approvals, acquisitions, and execution of construction financing contracts. It has launched programs to enhance property utilization such as short-term vacation rentals and expanded its sales and marketing presence. These activities indicate active efforts to commercialize its developments and generate revenue. The company’s ability to raise capital through convertible promissory notes and other financing arrangements provides resources to support ongoing development and operations. If the company successfully manages construction, sales, and financing, it may improve its financial position and operational scale.

The company faces substantial financial challenges, including a significant accumulated deficit, net losses, and very limited liquidity as of the latest fiscal year. There is substantial doubt about its ability to continue as a going concern without raising additional capital or achieving significant operating revenues. The real estate development business is subject to risks such as construction delays, cost overruns, regulatory and zoning restrictions, market cyclicality, and social instability in Mexico. The company’s short operating history and limited brand recognition increase execution risk. Its stock is subject to penny stock regulations, which may limit liquidity and investor interest. Failure to secure adequate financing or complete development projects profitably could materially adversely affect the company’s business and investor returns.

International Land Alliance Inc. operates in the real estate development sector, which is characterized by high competition and limited barriers to entry. The company’s focus on residential and resort properties in Mexico and the United States places it in markets with established competitors and cyclical demand. The company’s relatively short operating history and limited financial resources constrain its ability to build a strong competitive moat. While the company has developed specific properties such as Rancho Costa Verde and Oasis Park Resort, it does not have disclosed proprietary technology, patents, or significant brand recognition that would provide a durable competitive advantage. Its moat is primarily based on its land holdings and development projects, which are subject to market and regulatory risks.

• Going Concern Uncertainty: The company’s financial statements indicate substantial doubt about its ability to continue as a going concern, dependent on raising additional capital and achieving significant operating revenues [S1].
• Liquidity and Capital Requirements: The company has zero cash and cash equivalents and a current ratio of 0.02 as of December 31, 2025, indicating severe liquidity constraints. It depends on raising capital through equity and debt offerings, which may not be available on favorable terms [S1].
• Real Estate Development Risks: Risks include construction delays, cost overruns, zoning and environmental regulations, and the possibility that development projects may be abandoned or not completed on schedule, affecting profitability [S1].
• Market Cyclicality and Demand Risks: The real estate market is cyclical, and downturns in the residential property market or changes in demand could reduce revenues and property values [S1].
• Social and Regulatory Risks in Mexico: Operations in Mexico expose the company to social instability risks, including crime and regulatory compliance challenges, which could adversely affect business operations [S1].
• Limited Operating History and Competitive Position: The company’s short operating history and limited brand recognition make it difficult to evaluate its business prospects and increase execution risk [S1].
• Penny Stock Regulations and Stock Liquidity: The company’s common stock is subject to penny stock regulations, which impose additional sales practice requirements and may limit liquidity and trading activity [S1].
• Potential Conflicts of Interest: The company has agreements with firms controlled by its officers and directors, which may create conflicts of interest [S1].

• International Land Alliance Inc. is a real estate development company focused on residential and resort properties, including developments such as Rancho Costa Verde and Oasis Park Resort [N4][N2][N1].
• The company engages in acquisition, development, construction, and sales of residential and commercial real estate properties, including resort properties [N4][N2][N1].
• Recent business activities include approval of subdivision at Rancho Costa Verde, acquisition announcements, execution of construction financing contracts, and sales events at various developments [N4][N3][N5][N6][N7].
• The company has launched a short-term vacation rental program for homeowners and opened sales and marketing offices, indicating efforts to commercialize and market its properties [N1][N2].
• Financial disclosure from the latest SEC 10-K filing as of December 31, 2025, shows the company had zero cash and cash equivalents, current assets of $607,733, and current liabilities of $24,942,071, resulting in a current ratio of 0.02 and a cash ratio of 0 [S1].
• The company reported a net loss of $14.3 million and an accumulated deficit of $38.4 million as of December 31, 2025, with basic and diluted EPS of -$0.13 [S1].
• The company’s financial statements are prepared on a going concern basis with substantial doubt about its ability to continue as a going concern, dependent on raising additional capital and achieving significant operating revenues [S1].
• The company has issued convertible promissory notes and entered into financing agreements with investors, including a $50 million convertible promissory note facility with Mast Hill Fund L.P. [S1][S2].
• The company faces risks typical of real estate development including construction delays, cost overruns, zoning and environmental regulations, market cyclicality, and illiquidity of properties [S1].
• The company operates in Mexico and the United States, with exposure to social instability risks in Mexico and regulatory and environmental compliance risks [S1].
• The company’s officers and directors have limited personal liability and are indemnified to the fullest extent authorized by Wyoming law, which may affect recovery of damages for errors or omissions [S1].
• The company is subject to penny stock regulations which may affect liquidity and trading of its common stock [S1].
• The company has a relatively short operating history in the real estate development industry, making evaluation of its business and prospects difficult [S1].