Film as an
Asset Class

Australian Production Offset PDV Offset Financing Collateralised Lending 100% Repayment Track Record Government-Backed Security Australian Production Offset PDV Offset Financing Collateralised Lending 100% Repayment Track Record Government-Backed Security

How Investors Participate

Structured correctly, film can offer compelling returns, enhance diversification and reduce the overall risk of a portfolio. Xcelerate Action provides a disciplined, secured lending approach to accessing this alternative asset class with a 100% repayment track record over five years.

Each opportunity is assessed individually. Participation begins with a discussion to ensure alignment between your objectives, risk tolerance, and the project structure.

Xcelerate Action has grown both the number and average value of its lending contracts over the past five years. Despite this growth, demand for financing solutions continues to exceed available capital — meaning opportunities are selectively offered to participants whose criteria align with the deal.

Returns — all loans 16.8% avg. all years
19.2%
CY22
13.2%
CY23
20.8%
CY24
16.3%
CY25
12.8%
CY26
Portfolio

TIMEFRAME

Investments are generally expected to be repaid within 12 months from deployment, providing attractive liquidity and capital efficiency relative to many alternative asset classes.

The short duration is driven by the structured nature of the underlying tax incentive repayment cycle — not by a film’s box office performance. Once a production completes and the offset claim is lodged, repayment flows directly from the ATO to participants.

This predictable timeline, combined with Xcelerate Action’s 100% repayment track record across 16 closed loans, makes film finance a compelling addition to a diversified portfolio for sophisticated investors.

~12 Months
Timeframe Phase
Month 1–2 Discussion & Alignment
Month 2–3 Legal Structuring
Month 3–10 Production Period
Month 10–12 Completion & ATO Claim
~Month 12 Repayment

Typical Deal Structure

Xcelerate Action focuses exclusively on projects that qualify for Australian government tax incentives, primarily the Production Offset and the Post, Digital and Visual Effects (PDV) Offset – which typically represent 25% to 30% of the total production finance plan.

Rather than taking on equity risk tied to a film’s commercial performance, Xcelerate Action lends against these legislated incentives.

This positions participants at the most protected point in the finance structure, with returns derived from lending not profit participation.

Each agreement incorporates multiple layers of capital protection from independent expert assessments and industry-specific legal structuring, to security over collateral and direct repayment from ATO Offset and PDV payments.

ATO Production Offset & PDV Offset
Government-backed  ·  25–30% of budget  ·  Secured lending position
Our Position
Presales & Grants
Distribution presales, screen agency funding, co-production contributions
Senior
Equity
Producer equity, co-production partners, private investors
Junior