Company: ARAI
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001641172-25-005394
Chunk: 73

Company: Arrive AI Inc.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 73
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 our consolidated financial statements, management believes the following critical accounting policies involve the most complex, difficult and subjective estimates and judgments.

Quantitative and Qualitative Disclosures About Market Risk

We have not utilized any derivative financial instruments such as futures contracts, options and swaps, forward foreign exchange contracts or interest rate swaps and futures. We believe that adequate controls are in place to monitor any hedging activities. We do not intend to hedge any existing or future borrowings and, consequently, we do not expect to be affected by changes in market interest rates. We do not currently have any sales or own assets and operate facilities in countries outside the United States and, consequently, we are not affected by foreign currency fluctuations or exchange rate changes. Overall, we believe that our exposure to interest rate risk and foreign currency exchange rate changes is not material to our financial condition or results of operations.

Recent Accounting Pronouncements

There are no recently issued accounting pronouncements that we have not yet adopted that management believes are applicable or would have a material impact on our financial statements.

Off-Balance Sheet Arrangements

We have not entered into any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources and would be considered material to investors.

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<div align='center'>BUSINESS</div>

Stockholders should read this section in conjunction with the more detailed information about the Company contained in this prospectus, including our audited financial statements and the other information appearing in the section entitled “Management’s Discussion and Analysis of Financial Condition and Results of Operations.”

Management believes that Arrive is pioneering the emerging market for the automated exchange of packages and goods between people, robots, and drones with our autonomous last mile (“ALM”) mailbox, but there can be no assurance that we will be able to achieve these objectives However, Arrive is a development stage company with no revenues to date. While the Company has several pilots in place, as described elsewhere in this prospectus, these pilots are not revenue-generating activities and there is no guarantee that customers currently in pilot programs will choose to subscribe to our services after the pilot programs conclude. The Company continues to develop its product and the technology inherent to its planned services, but there is no assurance that we will meet our business and partnership goals.

Management also believes that the future of automated last-mile delivery, consumer services, and business operations will require smart, secure, easy, and fault