International Land Alliance Inc (OTCQB: ILAL) is a real estate development company that acquires and develops residential land in the Baja California region of Mexico. Revenue comes from the sale of residential plots and, to a limited extent, house construction contracts at its development projects. ILAL trades on the OTCQB and is headquartered in San Diego, CA. The company holds three development properties: Oasis Park Resort in San Felipe, Valle Divino in Ensenada, and Plaza Bajamar in Ensenada, Baja California Norte, Mexico. As of December 31, 2025, the company carried an accumulated deficit of $38.4 million and recorded a net loss of $14.3 million for FY2025. Its auditors have issued a going concern qualification, citing dependence on the ability to repay or refinance obligations and raise additional capital. The balance sheet carries convertible notes, promissory notes, and related-party debt alongside land and buildings held as inventory.

Revenue model

Transactional revenue from residential plot sales and house construction contracts at Baja California development projects. The company collected an aggregate of $312,175 from house construction at Plaza Bajamar (recorded as contract liability, then offset against construction costs and recognized as impairment loss in a prior period); no construction collections were recorded in FY2025. Deferred revenue and contract liabilities appear on the balance sheet as of December 31, 2025.

Products and services

Residential land plots and home construction at three projects in Baja California Norte, Mexico: Oasis Park Resort (San Felipe), Valle Divino (Ensenada), and Plaza Bajamar (Ensenada). Title to Oasis Park Resort was assumed in 2019; title transfers for Valle Divino and Plaza Bajamar were pending as of the April 27, 2026 filing date, expected before the end of Q2 FY2026.

Customers and end markets

Prospective residential buyers in the United States, Canada, Europe, and Asia, targeted through marketing efforts described in the FY2025 10-K. No customer concentration disclosures or unit sales figures were provided in the filing excerpts.

Value-chain role

Land acquirer, developer, and seller of residential real estate. The company holds properties as inventory, develops amenities, and sells plots directly to end buyers. It has formed a partnership with a development company in the Baja California Norte region to access additional marketing resources.

Geographic exposure

Operations concentrated in Baja California Norte, Mexico (San Felipe and Ensenada). Corporate headquarters in San Diego, CA. Marketing targets buyers in the United States, Canada, Europe, and Asia.

Source: SEC 10-K, filed 2026-04-27

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