AERTWHIGH SIGNALFINANCIAL10-K

Aeries Technology experienced a dramatic operational deterioration with operating income swinging from $3.0M profit to -$28.8M loss, driven by SG&A expenses more than doubling to $45.5M.

This represents a fundamental shift in the company's operational performance, with the magnitude of the operating loss swing (-1063%) indicating severe operational challenges or significant one-time charges that have overwhelmed the business model. The massive increase in SG&A expenses suggests either aggressive expansion investments, restructuring costs, or operational inefficiencies that are severely impacting profitability.

Comparing 2025-07-02 vs 2024-09-27View on EDGAR →
FINANCIAL ANALYSIS

The company's financial profile has deteriorated significantly, with operating performance collapsing due to SG&A expenses ballooning from $18.7M to $45.5M while gross profit declined 22.7% to $16.7M. Despite the operational carnage, there are some stabilizing factors including improved operating cash flow (from -$4.3M to -$1.0M), strengthened stockholders equity position (though still negative), and maintained cash levels. The overall picture suggests a company in operational distress but with some liquidity management progress, though the scale of the operating loss raises serious questions about the sustainability of current business operations.

FINANCIAL STATEMENT CHANGES
Operating Income
P&L
-1063.2%
$3.0M-$28.8M

Operating income deteriorated sharply — investigate whether driven by one-time charges or structural cost issues.

SG&A Expense
P&L
+143.9%
$18.7M$45.5M

SG&A up 143.9% — significant increase in sales or administrative costs, monitor impact on operating leverage.

Net Income
P&L
-82.5%
$9.8M$1.7M

Net income declined 82.5% — review whether driven by operations, interest costs, or non-recurring items.

Operating Cash Flow
Cash Flow
+76.5%
-$4.3M-$1.0M

Operating cash flow surged 76.5% — exceptional cash generation, highest quality earnings signal.

Interest Expense
P&L
+62.6%
$462K$751K

Interest expense surged 62.6% — significant debt increase or rising rates materially impacting earnings.

Stockholders Equity
Balance Sheet
+52.6%
-$12.2M-$5.8M

Equity base grew 52.6% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Current Assets
Balance Sheet
-35%
$32.8M$21.3M

Current assets declined 35% — monitor working capital adequacy and short-term liquidity.

Cash & Equivalents
Balance Sheet
+32.6%
$2.1M$2.8M

Cash position surged 32.6% — strong cash generation or capital raise providing significant financial cushion.

Total Debt
Balance Sheet
-22.9%
$1.5M$1.1M

Debt reduced 22.9% — deleveraging strengthens balance sheet and reduces financial risk.

Gross Profit
P&L
-22.7%
$21.6M$16.7M

Gross margin compression — rising input costs, pricing pressure, or unfavorable product mix shift.

LANGUAGE CHANGES
NEW — 2025-07-02
PRIOR — 2024-09-27
ADDED
(Exact Name of Registrant as Specified in Its Charter) Cayman Islands 98-1587626 (State or other jurisdiction of incorporation or organization) (I.R.S.
See definitions of large accelerated filer , accelerated filer , smaller reporting company , and emerging growth company in Rule 12b-2 of the Exchange Act.
As of July 1, 2025, there were 47,152,626 Class A ordinary shares, $0.0001 par value and 1 Class V ordinary share, $0.0001 par value, issued and outstanding.
Market for Registrant s Common Equity, Related Shareholder Matters and Issuer Purchases of Equity Securities 47 Item 6.
Form 10-K Summary 92 SIGNATURES 93 i MARKET AND INDUSTRY DATA Information contained in this report concerning the market and the industry in which Aeries competes, including its market position, general expectations of market opportunity and market size, is based on information from various third-party sources, on assumptions made by Aeries based on such sources and Aeries knowledge of the markets for its services and solutions.
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REMOVED
As of September 27, 2024, there were 44,500,426 Class A ordinary shares, $0.0001 par value and 1 Class V ordinary share, $0.0001 par value, issued and outstanding.
Market for Registrant s Common Equity, Related Shareholder Matters and Issuer Purchases of Equity Securities 42 Item 6.[Reserved] 43 Item 7.
Form 10-K Summary 86 SIGNATURES 87 i INTRODUCTORY NOTE Aeries Technology, Inc.
Ltd., a Singapore private company limited by shares ( AARK ), consummated the previously announced business combination pursuant to that certain Business Combination Agreement, dated as of March 11, 2023 (as amended, the Business Combination Agreement ), by and among WWAC, WWAC Amalgamation Sub Pte.
In connection with the Business Combination, the registrant changed its name from Worldwide Webb Acquisition Corp.
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