Company: ARAI
Filing Date: 2025-07-15
Form Type: S-1/A
Source: 0001641172-25-019572
Chunk: 173

Company: Arrive AI Inc.
Filing Date: 2025-07-15
Form: S-1/A
Chunk 173
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 this prospectus is an inactive textual reference only.

| 73 |

<div align='center'>INDEX TO FINANCIAL STATEMENTS

ARRIVE AI INC.

(FORMERLY ARRIVE TECHNOLOGY INC.)

INDEX TO FINANCIAL STATEMENTS</div>

| Audited                                                                                                      
 Financial Statements                                                                                         
 Report of Independent Registered Public Accounting Firm                                                      
 Balance Sheets as of December 31, 2024 and 2023                                                              
 Statements of Operations for the period years ended December 31, 2024 and 2023                               |     | F    
 - 2  
 F    
 - 3  
 F    
 - 4  |
|:-------------------------------------------------------------------------------------------------------------|:----|:-----|
| Statements of Changes in Stockholders’ Equity for the years ended December 31, 2024 and 2023                 |     | F    
 - 5  |
| Statements of Cash Flows for the years ended December 31, 2024 and 2023                                      |     | F    
 - 6  |
| Notes to Financial Statement                                                                                 |     | F    
 - 7  |
| Unaudited                                                                                                    
 Financial Statements                                                                                         |     |      |
| Balance Sheets as of March 31, 2025 and March 31, 2024 (unaudited)                                           |     | F    
 - 30 |
| Statements of Operations for the three months ended March 31, 2025 and 2024 (unaudited)                      |     | F    
 - 31 |
| Statements of Changes in Stockholders’ Equity for the three months ended March 31, 2025 and 2024 (unaudited) |     | F    
 - 32 |
| Statements of Cash Flows for the three months ended March 31, 2025 and 2024 (unaudited)                      |     | F    
 - 33 |
| Notes to Financial Statements (unaudited)                                                                    |     | F    
 - 34 |

| F-1 |

<div align='center'>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

To the Board of Directors and

Stockholders of Arrive AI, Inc. (formerly Arrive Technology, Inc.)

Opinion on the Financial Statements

We have audited the accompanying balance sheets of Arrive AI, Inc. (formerly Arrive Technology, Inc.)(the Company) as of December 31, 2024 and 2023, and the related statements of operations, stockholders’