Under the ABE JAPAN Group, a Sri Lanka–registered group company acts as the exclusive project owner and development entity for an ultra-luxury tower condominium planned in a prime residential suburb of Colombo, Sri Lanka. The project site is located within a High Density Commercial Zone and is approved under the Urban Development Authority (UDA) planning framework, providing a clear regulatory foundation for development and long-term use. The entire tower is designed under the exclusive design direction of ABE JAPAN INTERNATIONAL in Japan, reflecting Japanese standards valued by Japanese and other international investors. The project is structured for overseas investors, with each fully furnished residence positioned as an income-generating asset and professionally managed for leasing to foreign nationals and visitors, guided by the Japanese philosophy of OMOTENASHI(Japanese-style wholehearted hospitality). Day-to-day operations and guest services are handled by carefully selected and professionally trained staff with multilingual communication capabilities, ensuring smooth interaction with international residents and visitors while delivering a refined hospitality experience aligned with OMOTENASHI standards. Rental income is arranged through Inward Investment Account (IIA)–compliant banking mechanisms, enabling overseas buyers to receive stable monthly income with a strong emphasis on transparency, asset protection, and long-term value.