{"url_path":"/sec/athr/10-q/2026/item-2","section_key":"item-2","section_title":"Item 2 Unregistered Sales of Equity Securities and Use of Proceeds**","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/2026353/0001493152-26-023858-index.html","accession_number":"0001493152-26-023858","cik":"0002026353","ticker":"ATHR","issuer_name":"Aether Holdings, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/2026353/0001493152-26-023858-index.html","primary_entity_key":"0002026353","primary_entity_name":"Aether Holdings, Inc."},"word_count":344,"has_tables":true,"body_markdown":"**Item\n2. Unregistered Sales of Equity Securities and Use of Proceeds**\n\n \n\n**a)\nSales of Unregistered Securities**\n\n \n\nDuring\nthe six months ended March 31, 2026, the Company did not conduct any unregistered sales of equity securities.\n\n \n\n**b)\nUse of Proceeds**\n\n \n\nOn\nApril 9, 2025, our Registration Statement on Form S-1 (File No. 333-284081) (the “IPO Registration Statement”) was declared\neffective by the SEC for our initial public offering (“IPO”). On April 11, 2025, we consummated our IPO of 1,800,000 shares\nof our common stock, par value $0.001 per share, at a price to the public of $4.30 per share, generating gross proceeds of $7,740,000.\nIn connection with the IPO, we granted The Benchmark Company, LLC and Axiom Capital Management, Inc., the representatives of the underwriters,\nan option, exercisable for 30 days, to purchase up to an additional 270,000 shares of common stock at the public offering price of $4.30\n(the “IPO Over-Allotment Option”).\n\n \n\nOn\nApril 16, 2025, we closed on the fully exercised IPO Over-Allotment Option resulting in additional gross proceeds to us of $1,161,000,\nbefore deducting underwriting discounts, commissions and offering expenses. After giving effect to the full exercise of the IPO Over-Allotment\nOption, a total of 2,070,000 shares of our common stock have been issued and sold in the IPO, and the gross proceeds from the IPO, including\nthe full exercise of the IPO Over-Allotment Option, before deducting underwriting discounts, commissions and offering expenses, was $8,901,000.\nThe net proceeds to us from the IPO and IPO Over-Allotment Option were $7,725,350, after deducting underwriting commission of $623,070,\nnon-accountable expenses of $89,010, underwriting fees of $182,500, refund of $25,000 retainer and legal fees of $256,070. No payments\nfor such expenses were made directly or indirectly to (i) any of our officers or directors or their associates, (ii) any persons owning\n10% or more of any class of our equity securities or (iii) any of our affiliates.\n\n \n\nOther\nthan as has been previously reported, there has been no material change in the planned use of proceeds from the IPO as described in the\nIPO Registration Statement."}