The main objective of this FS was to detail a planning for future activities to reach SoftCar commercialization,. For this purpose, we have evaluated technological aspects and requirements to produce SoftCar in order to prove its technical viability. 1) Body optimization. 2) Chassis optimization. 3) Propulsion improvement. 4) Ancillary systems definition. 5) Drivetrain optimization. 6) Brake optimization. 7) Steering adjustment. 8) increase engine and electronic cooling. 9) Visibility & lighting definition. 10) increase battery pack capacity. 11) Design optimization. 12) L7e-C & M1 Homologations. Commercial results: 1) Global BEV segment holds the largest share of EV market, stranding at over 0.9M units. 4) For commercial deployment, we will reach commercial agreements with strategic partners to produce SoftCar. 5) Licensing will avoid us downstream activities and will allow us to reach strategic partners, being also a business approach suitable for our breakthrough manufacturing that enables organic growth with small-series production, at 4,500 vehicles/year break-even. 6) JV will enable us to mitigate the reluctance of certain strategic partners over purchasing a license. Financial results: 1) SoftCar will be sold at €18,000 price per vehicle sold by the pilot plant and per license. License price is foreseen at €2M for a capacity of 5,000 cars/year; considering royalties of €200 per car manufactured by licensed pilot plant. 2) In a 5-years commercialization: we are expecting to to generate revenues of €115.8M EBITDA of €66M and ROI of 4.71.