Six fundamentals differentiate and define Atlantic Tides:

1. World Class oceanfront recreational development property
   * Trophy Quality Properties
   * Located in High Demand Areas
   * Located proximate to Major Regional, National and International Markets
   * Internationally Recognized
2. Market Focus
   * Strong Regional Economies
   * Strong Market Demand
   * Supply Constrained Markets
   * Established Market Presence
3. Diversified, Top Quality Properties
   * Diversified by Location
   * Diversified by Product
   * Diversified by Price
   * Diversified by Scale
4. Long Term Stability
   * Varied Development Timelines
   * Large Land Holdings
   * Minimal Operating Costs
   * Emphasis on Pre -sales
5. Strong Financial Position
   * Conservative Capitalization
   * Low Risk Leverage
   * Asset Specific Financing
   * Stable Markets
6. Performance Track Record
   * Strong Proven Growth
   * Strong and Healthy Balance Sheet
   * Solid Financial Ratios
   * Stable Investment Returns