OBBBA Qualified Investment · 2025

Turn Tax Liability Into
Smart Infrastructure
Income

High-net-worth investors can acquire Smiota Smart Locker systems, claim 100% bonus depreciation under the One Big Beautiful Bill Act, and generate recurring rental revenue over a 5-year managed contract.

100%
Year-1 Bonus Depreciation
5yr
Guaranteed Revenue Contract
37%
Max Bracket Tax Offset
Sample Investment Snapshot
1,000-Door Stadium Deployment · Illustrative Example
Hardware Investment $1,000,000
OBBBA Deduction (Year 1) −$1,000,000
Estimated Tax Savings (37%) $370,000
5-Year Revenue (30% investor share) $1,418,400
Net 5-Year Return +$788,400
★  Effective cost after tax offset: ~$630,000 — revenue share begins Day 1

Built by Founders Who Lived the Problem

Smiota was founded when CEO Manju Kashi experienced package theft at his own doorstep. Determined to solve the problem at scale, he assembled a team of Silicon Valley co-founders, experienced engineers, and industry advisors — and brought the product to market in under two years.

Today, Smiota delivers a cloud-based smart locker platform and locker operating system used by enterprises, universities, multifamily communities, government facilities, and healthcare organizations across the United States. Every system is built around the client's exact workflows — not the other way around.

With 10+ years of deployment history, Smiota has become one of the most trusted names in intelligent locker infrastructure — combining enterprise-grade hardware, a proprietary cloud platform, and a team committed to zero lost mail and zero downtime.

"Provide a cloud-based platform, locker operating system, and applications and services that facilitate secure exchange of physical goods across all industries and walks of life."

— Smiota Mission Statement
Multifamily Universities Workplaces Retail Government Healthcare Libraries Fitness & Wellness
10+
Years in Deployment
0
Lost Mail Rate
24/7
Staff Access & Monitoring
3
Active Certifications
ISO
27001

ISO 27001 Certified

Smiota has implemented a fully certified Information Security Management System (ISMS) meeting the highest international standards for data security.

SOC
2

SOC-2 Type 2 Compliant

Independently audited to guarantee data privacy, security, confidentiality, availability, and integrity across the entire organization.

MBE

Minority Business Enterprise

Certified MBE under the Western Minority Supplier Development Council — eligible for supplier diversity programs and government procurement.

MK

Manju Kashi

Founder & CEO

WR

Waheed Rasheed

Co-founder & CMO

BH

Bret Harrell

CFO

★ OBBBA Tax Advantage

Immediate 100% Depreciation on Qualified Hardware

The One Big Beautiful Bill Act restores and makes permanent 100% first-year bonus depreciation for qualified business property placed in service after January 19, 2025. Smart Locker systems are tangible personal property — potentially fully deductible in Year 1.

  • 100% of hardware cost deductible in the year of purchase
  • Immediate reduction of ordinary income for high-bracket investors
  • Applies to property with a recovery period of 20 years or less (lockers qualify)
  • Deduction is stackable — scale to match your tax planning goals
  • Revenue income from the contract offsets over subsequent years
  • Potential to combine with Section 179 for maximum benefit
Important: This is general financial information, not tax advice. Tax treatment depends on individual circumstances. Consult a qualified CPA or tax attorney before making investment decisions.
Tax Scenario Comparison
Top bracket investor — illustrative only
Investment Amount · 1,000 Doors · Stadium Deployment
$1,000,000 in Smart Lockers
Gross taxable income $2,000,000
OBBBA deduction (100%) −$1,000,000

Net taxable income $1,000,000
Tax saved (37% bracket) $370,000
Effective hardware cost after savings $630,000
5-Year Revenue (est.) · $6/door · 200 days · 80% occ.
$4,728,000 gross rental income
Venue share (50% — e.g. Chase Center) $2,364,000
Smiota operations (20%) $945,600
Investor share (30%) $1,418,400

Less effective hardware cost −$630,000
Net 5-year gain +$788,400
🌴 California Investor
CA does not conform to federal bonus depreciation
Federal OBBBA savings (Year 1 · 37%) +$370,000
CA bonus depreciation Not allowed
CA MACRS 5-yr depreciation (13.3%) +$133,000
Year 1 — 20% · $200K deduction ~$26,600
Year 2 — 32% · $320K deduction ~$42,560
Years 3–6 — remaining balance ~$63,840

Combined federal + CA tax savings ~$503,000
Effective hardware cost (CA investor) ~$497,000
CA savings are spread over ~6 years vs. federal Year 1 lump sum. Consult a CA-licensed CPA for individual tax planning.

Multiple Streams. One Investment.

Smiota lockers generate income from several sources simultaneously, providing diversified cash flow backed by a contractual minimum.

📦

Package Delivery Rental

E-commerce and carrier fees for each package deposited and retrieved from smart lockers deployed in residential and commercial settings.

$2–6 per transaction
🔒

Monthly Locker Subscriptions

Tenants, employees, and students subscribe to dedicated locker access on a recurring monthly basis — predictable, utility-like income.

$15–40 per subscriber / mo
🏢

Facility / Property Licensing

Building owners and property managers pay licensing or revenue-share agreements to offer lockers as an amenity to their tenants.

$500–2,500 per site / mo
🔄

Returns & Reverse Logistics

Retailers and logistics companies pay for convenient return drop-off points, reducing customer friction and last-mile cost.

$3–8 per return event
🛒

Micro-Retail & Vend

Premium locker arrays support on-demand retail, click-and-collect, and contactless pick-up for brands paying per-slot revenue share.

10–20% revenue share
📊

Data & Analytics Licensing

Aggregated, anonymized usage data insights licensed to logistics operators, retailers, and property developers planning infrastructure.

Ancillary upside revenue

5-Year Return Modeling

Illustrative projections for a 1,000-door stadium and high-traffic venue deployment. $6/door/day · 200 event days/year · 80% locker occupancy. Actual results vary by site.

Your 5-Year Investor Return — Revenue + OBBBA Tax Bonus $1,000,000 invested · 1,000-door stadium · 200 event-days/yr Annual revenue share (30%) Year-1 OBBBA tax bonus Cumulative total benefit (line) $1M principal-recovered marker $0 $400K $800K $1.2M $1.6M $2M $1M principal recovered → $288K $295K $306K $313K $216 +$370 OBBBA Year 1 Year 2 Year 3 Year 4 Year 5 $586K $874K $1.17M $1.48M $1.79M 5-yr total · 1.79× on $1M ★ Year 1 OBBBA bonus: 100% bonus depreciation lands as a one-time $370K tax savings to the investor. USD · top-bracket investor · 80–87% occupancy
Investor cash flow over 5 years — annual revenue share plus the one-time Year-1 OBBBA bonus.
Year Gross Revenue Venue Share (50%) Smiota (20%) Investor (30%) Cumul. Investor Notes
Year 1 $720,000 $360,000 $144,000 $216,000 $216,000 + $370,000 OBBBA = $586,000 total benefit
Year 2 $960,000 $480,000 $192,000 $288,000 $504,000 Full 200-day event calendar, 80% occ.
Year 3 $984,000 $492,000 $196,800 $295,200 $799,200 Mature venues, 82% occupancy
Year 4 $1,020,000 $510,000 $204,000 $306,000 $1,105,200 85% occupancy, new venue additions
Year 5 $1,044,000 $522,000 $208,800 $313,200 $1,418,400 87% occupancy, contract renewal option
5-Year Total $4,728,000 $2,364,000 $945,600 $1,418,400 $1,418,400 Plus $370,000 OBBBA = $1,788,400 total benefit
Hardware Investment
$1,000,000
1,000-door stadium deployment
Rate per Door
$6 / day
Stadium & high-traffic venue rate
Event Days / Year
200 days
Active utilization days per year
Locker Occupancy
80%
800 of 1,000 doors occupied per event
Revenue Split
50/20/30
Venue / Smiota / Investor
OBBBA Tax Savings
$370,000
100% deduction on $1M · 37% bracket

Zero Upfront. Zero Interest.
Smart Lockers Installed Today.

Smiota offers apartments, universities, and corporate facilities complete smart locker deployment with no down payment and no interest. Pay $5,518 per month for 60 months — hardware, shipping, installation, and Years 4–5 maintenance all included. Keep your capital free.

$0
Down Payment
$5,518
Per Month
60
Monthly Payments
0%
Interest Rate
What's Included
Hardware · Shipping · Installation · Yrs 4–5 Maintenance — all financed at 0%
Smart locker hardware $231,300
Shipping & delivery $24,050
Professional installation $27,750
Maintenance — Years 4–5 (Yrs 1–3 included) $48,000

Total financed $331,100
Interest charged $0
Down payment required $0
Ownership at end of term Yes — you own the lockers
Payment Structure
Simple. Predictable. No surprises.
Monthly payment $5,518 / mo
Payment term 60 months (5 years)
Annual payment $66,220 / yr
Interest rate 0%

Total cost over 5 years $331,100
Additional interest or fees $0
Hardware financed $283,100
Maintenance — Years 4–5 ($24,000/yr) $48,000
Maintenance — Years 1–3 Included
Zero-Down Customer Plan — 5-Year Cost & Balance $0 down · $5,518/mo for 60 months · 0% interest · You own the lockers at month 60 Annual payment ($66,220/yr · all-in, fixed) Remaining balance (drops to $0 by Year 5) $0 $50K $100K $150K $200K $250K $300K $350K Start: $331K owed $66.2K $66.2K $66.2K $66.2K $66.2K Year 1 Year 2 Year 3 Year 4 Year 5 $265K $199K $132K $0 owed ✓ You own the lockers Total 5-yr cost: $283,100 hardware + $48,000 maintenance (Yrs 4–5) = $331,100 · Years 1–3 maintenance included · all financed at 0%.
Annual payments + maintenance, with the remaining balance dropping to zero by month 60.
Year Monthly Payment Annual Total Cumulative Paid Balance Remaining Maintenance (Included)
Year 1 $5,518 $66,220 $66,220 $264,880 Included
Year 2 $5,518 $66,220 $132,440 $198,660 Included
Year 3 $5,518 $66,220 $198,660 $132,440 Included
Year 4 $5,518 $66,220 $264,880 $66,220 $24,000
Year 5 $5,518 $66,220 $331,100 ✓ $0 — Paid Off $24,000
Total $331,100 Paid in full $0 remaining $48,000
Is this a lease or a loan?

Neither. This is a 60-month installment purchase at 0% interest. You own the lockers outright at the end of the term — no buy-out, no residual, no balloon payment.

What about maintenance?

Maintenance is bundled into your flat monthly payment. Years 1–3 are included at no extra charge; the Years 4–5 service package ($24,000/yr) is built into the same $5,518/mo — nothing separate to budget. Covers software, hardware support, and parts.

Your Investment — Hardware
$141,550
Fund the certified locker hardware.
Your cost — returned in full over 5 years.
Customer pays $0 down.
Returned to You — 5 Years
$184,015
Hardware cost back + 6% APR.
$36,803/yr paid by Smiota.
Plus a $52,374 bonus-depreciation discount.
5-Year ROI
67%
6% APR (30%) + bonus depreciation (37%).
Net profit +$94,839.
Hardware fully returned.

Illustrative figures for a standard smart locker deployment. The investor funds the $141,550 hardware cost and receives it back plus a 6% APR over 5 years — $184,015 total, funded by the customer's monthly payments — plus a Year-1 OBBBA bonus-depreciation discount of $52,374 (37% bracket), for a combined 5-year return ≈ 67%. Consult your CPA. Contact Smiota for a customized quote.

5-Year Deployment Agreement

A clear, investor-friendly contract structure designed to protect your asset, ensure revenue continuity, and create renewal upside.

📋 Ownership Structure

You retain full title to the hardware. Smiota operates the units under a licensed operator agreement. Your investment is a tangible asset on your balance sheet, not a financial instrument.

💰 Principal + 6% Return Structure

Smiota collects $5,518/month from the customer and remits $36,803/year to the investor for 5 years — the $141,550 hardware cost plus a 6%/yr return, $184,015 returned in total. Maintenance revenue is Smiota's; it is not shared with the investor. Distributions are made annually with full reporting.

🔧 Full Managed Operations

Smiota provides installation, site management, technical support, software updates, and hardware maintenance for the full contract term. Zero operational burden on the investor.

📍 Site Selection & Placement

Investors may designate preferred deployment categories (residential, office, campus, transit). Smiota sources and executes site agreements with verified property partners to maximize utilization.

🔄 Contract Renewal & Exit

At year 5, investors may renew the deployment agreement, redeploy hardware to new locations, sell the units back to Smiota at fair market value, or transfer ownership to another qualified investor.

📈 Performance Reporting

Monthly investor dashboard with real-time utilization data, revenue statements, and hardware health metrics. Annual audited revenue reports provided for tax documentation purposes.

🛡️

Minimum Revenue Guarantee

Qualified multi-unit investments include a contractual minimum revenue floor for years 1–3, protecting against underperformance during the site ramp-up period. Contact us for specific guarantee terms based on package size.

Built for Investors Who Demand More

Smiota is a proven smart locker technology company with enterprise clients, multi-site deployments, and the infrastructure to scale with your portfolio.

🏆

Enterprise-Grade Hardware

IP-rated, IoT-connected locker systems used by universities, hospitals, multifamily properties, and corporate campuses across the United States.

☁️

Proprietary Cloud Platform

Real-time monitoring, OTA updates, usage analytics, and remote management — ensuring maximum uptime and investor reporting accuracy.

Rapid Deployment

Typical site goes live within 30–60 days of investment closing. Revenue begins as soon as lockers are installed and operational.

📊

Transparent Investor Portal

Monthly financial dashboards with real-time utilization data, revenue breakdowns, and hardware health metrics — no black-box reporting.

🤝

Dedicated Investor Relations

A dedicated point of contact for each investment, quarterly strategy calls, and priority access to new site opportunities as they become available.

🔗

Scalable Portfolio Structure

Start with a single package and scale to a multi-site portfolio. Portfolio investors receive enhanced revenue terms and first access to premium locations.

Premium Locations Across Key Verticals

Smiota places lockers where utilization is highest and revenue is most predictable.

🏠

Multifamily Residential

Apartment complexes, condos, and HOA communities

🏫

Higher Education

University campuses, student housing, dining halls

🏢

Corporate Office

Class-A office parks, coworking spaces, HQ campuses

🚉

Transit & Mixed-Use

Commuter hubs, mixed-use developments, retail centers

Request an Investor Briefing

Schedule a private conversation with the Smiota investment team. We'll walk through the program structure, answer your tax questions (with your CPA welcome to join), and identify the right package for your goals.

📞
Phone / Text
(800) SMIOTA-1
✉️
Investor Relations
invest@smiota.com
🌐
Website
smiota.com
Minimum investment varies by package. Accredited investor status may be required depending on the offering structure. Smiota does not provide tax or legal advice — all projections are illustrative.
Request Investor Information
Confidential · Response within 1 business day

Own the Infrastructure.
Capture the Tax Benefit.

High-net-worth investors are using OBBBA bonus depreciation to offset top-bracket income while building a 5-year revenue-generating asset.

Schedule a Private Briefing → View Financial Model
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