Business Description

NOTE 1 — DESCRIPTION OF BUSINESS AND ORGANIZATION Aether Holdings, Inc. (“we,” “us,” “our,” the “Company,” or “Aether”) was incorporated pursuant to the Delaware General Corporation Law (“DGCL”) on August 15, 2023. The Company, acting through its primary operating subsidiary, Sundial Capital Research Inc. (“Sundial”), is principally engaged in providing proprietary research analytics, data, and tools for equity traders through its flagship platform, SentimenTrader.com. The registration statement for the Company’s initial underwritten public offering (“IPO”) was declared effective on April 9, 2025. We consummated our IPO on April 11, 2025, with the issuance of 1,800,000 shares of the Company’s common stock, par value $ 0.001 per share (the “Common Stock”) at a public offering price of $ 4.30 per share, generating gross proceeds of $ 7,740,000 . In connection with the IPO, we granted the underwriters an over-allotment option to purchase up to 270,000 additional shares of Common Stock at the same public offering price (the “IPO Over-Allotment Option”). On April 16, 2025, the IPO Over-Allotment Option was fully exercised, resulting in additional gross proceeds of $ 1,161,000 . With the full exercise of the IPO Over-Allotment Option, the total gross proceeds from the IPO amounted to $ 8,901,000 , before deducting underwriting discounts, commissions, and offering expenses. Additionally, as partial compensation for their services, the Company issued warrants to purchase an aggregate of 144,900 shares of the Company’s common stock to The Benchmark Company, LLC and Axiom Capital Management, Inc., as representatives of the several underwriters of the Company’s IPO. On April 30, 2025, the Company incorporated a new subsidiary, Alpha Edge Media, Inc. (“AEM”), under the laws of the State of Delaware to support its expanding newsletter business. The newsletters published or acquired and thereafter published by AEM will target both institutional and retail investors, focusing on topics such as macroeconomic trends, market insights, and market psychology, while broadening the Company’s overall coverage of securities, commodities, markets and exchanges. On May 22, 2025, the Company incorporated a new subsidiary, Aether Grid Inc. (“Aether Grid”), under the laws of the State of Delaware to house and support the growth of its suite of financial tools. On June 6, 2025, the Company incorporated a new subsidiary, Aether Labs, Inc. (“Aether Labs”), under the laws of the State of Delaware to act as the arm of the Company that focuses on innovation and research and development of its fintech ecosystem, with a focus on proprietary analytics and models driven by artificial intelligence (“AI”). On October 14, 2025, the Company incorporated a new wholly owned subsidiary, 537 Greenwich LLC, under the laws of the State of Delaware. The subsidiary was established for the purpose of acquiring and holding office space in New York, which will be purchased and owned by the LLC. The following table sets forth information concerning the Company and its subsidiaries as of September 30, 2025: SCHEDULE OF SUBSIDIARY Name of Entity Date of Organization Place of Organization Percentage of Ownership Principal Activities Aether Holdings, Inc. August 15, 2023 Delaware Parent Company Holding Company Sundial Capital Research Inc. January 22, 2003 Minnesota 100 % Financial Research Publication Alpha Edge Media, Inc. April 30, 2025 Delaware 100 % Financial Newsletters Aether Grid Inc. May 22, 2025 Delaware 100 % Financial Technology Tools Aether Labs, Inc. June 6, 2025 Delaware 100 % Research and Development