Company: AIP
Filing Date: 2025-12-11
Form Type: S-3
Source: 0001193125-25-316098
Chunk: 51

Company: Arteris, Inc.
Filing Date: 2025-12-11
Form: S-3
Chunk 51
---
 for general corporate
purposes, including acquisitions or other strategic transactions, including our recently announced acquisition of Cycuity, Inc., a leading provider of semiconductor cybersecurity assurance.

The amounts and timing of our actual expenditures will depend on numerous factors as well as the amount of cash used in our operations. We
therefore cannot estimate with certainty the amount of net proceeds to be used for the purposes described above. We may find it necessary or advisable to use the net proceeds for other purposes, and we will have broad discretion in the application
of the net proceeds. Pending the uses described above, we plan to invest the net proceeds from this offering in short-term, investment-grade, interest-bearing securities.

S-9

DILUTION Our net tangible book value as of September 30, 2025, was approximately $(18.0) million, or $(0.41) per share. Net tangible book value per share is determined by dividing our total tangible assets, less total liabilities, by the number of shares of our common stock outstanding as of September 30, 2025. Dilution in net tangible book value per share represents the difference between the amount per share paid by purchasers of shares of common stock in this offering and the as adjusted net tangible book value per share of our common stock immediately after giving effect to this offering. After giving effect to the assumed sale of our common stock in the aggregate amount of $75,000,000 in this offering at an assumed offering price of $19.61, the last reported sale price of our common stock on the Nasdaq Global Market on December 10, 2025, and after deducting commissions and estimated aggregate offering expenses payable by us, our as adjusted net tangible book value as of September 30, 2025, would have been approximately $54.3 million, or $1.15 per share. This represents an immediate increase in net tangible book value of $1.56 per share to existing stockholders and immediate dilution in net tangible book value of $18.46 per share to new investors purchasing our common stock in this offering. The following table illustrates this dilution on a per share basis:

| Assumed public offering price per share                                             
 Net tangible book value per share as of September 30, 2025                          |     |     | (0.41 | ) |     |   | 19.61 |
|:------------------------------------------------------------------------------------|:----|:----|------:|:--|:----|:--|------:|
| Increase