Aeries Technology (AERT) Registration Filing summary

Company overview and business model

• Provides global professional and technology consulting, specializing in Global Capability Centers (GCCs) for private equity portfolio and middle-market companies, leveraging AI and digital transformation to drive operational efficiency and innovation.

• Offers end-to-end GCC lifecycle services, including advisory, operations management, talent recruitment, and digital enablement, with a focus on cost-effective geographies.

• Business model emphasizes flexible, scalable talent deployment, regulatory and tax insulation, and strategic alignment with client organizations.

• Evolved from a business combination with Aark Singapore Pte. Ltd. in November 2023, now operating as a Cayman Islands exempted company and listed on Nasdaq under the symbol “AERT.”

• Holds emerging growth company and smaller reporting company status, allowing for reduced reporting requirements and certain regulatory exemptions.

Financial performance and metrics

• As of October 1, 2025, aggregate market value of outstanding Class A ordinary shares held by non-affiliates is approximately $13.47 million, based on 12,242,271 shares at $1.10 per share.

• Last reported sale price for Class A ordinary shares was $0.681 per share on September 26, 2025.

• Historical net tangible book value as of June 30, 2025 was $(4.4) million, or $(0.09) per share; after the offering, as adjusted net tangible book value would be approximately $(0.00) per share.

• Immediate dilution to new investors in the offering is estimated at $0.69 per share.

Use of proceeds and capital allocation

• Net proceeds from the sale of securities are intended for working capital and general corporate purposes, with management retaining significant discretion over allocation.

• Pending use, proceeds may be held in cash deposits or cash management instruments.