SEC Filing Document

Company: ERock, Inc.
Ticker: 
CIK: 2110029
Filing Type: DRS/A
Document Type: DRS/A
Date Filed: 2026-04-01
Accession Number: 0001193125-26-138217
Exchange: 
SIC Code: 3620
SIC Description: Electrical Industrial Apparatus
URL: https://www.sec.gov/Archives/edgar/data/2110029/000119312526138217/filename1.htm

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the provisions of Sections 421 and 423 of the Code. The following description of the 2026 ESPP is not intended to be complete and is qualified in its entirety by the complete text of the 2026 ESPP, a copy of which will be filed as an exhibit to the registration statement of which this prospectus forms a part. Stockholders and potential investors are urged to read the 2026 ESPP in its entirety. Administration The 2026 ESPP will be administered by our board of directors or a committee thereof designated by our board of directors to administer the 2026 ESPP, which we refer to herein as the “ESPP Administrator.” All questions of interpretation of the 2026 ESPP are determined by the ESPP Administrator, whose decisions are final and binding upon all participants. The ESPP Administrator may delegate its responsibilities under the 2026 ESPP to one or more other persons. Eligibility; Participation

Each employee is eligible to participate in the 2026 ESPP. The offering periods and purchase periods will be determined by the
ESPP Administrator. An eligible employee may begin participating in the 2026 ESPP effective at the beginning of an offering period or any purchase periods within an offering period. Once enrolled in the 2026 ESPP, a participant is able to purchase
shares with payroll deductions at the end of the applicable offering period. Once an offering period is over, a participant may be automatically enrolled in the next offering period unless the participant chooses to withdraw from the 2026 ESPP.

Purchase Price

The price
per share at which shares are purchased under the 2026 ESPP is determined by the ESPP Administrator, but in no event will be less than 85% of the fair market value of the Class A common stock on the first or the last day of the offering period,
whichever is lower. A participant may designate payroll deductions to be used to purchase shares equal to at least $     and any maximum as designated by the ESPP Administrator. A participant may only change the percentage of
compensation that is deducted to purchase shares under the 2026 ESPP (other than to withdraw entirely from the 2026 ESPP) effective at the beginning of an offering period. At the end of each offering period, unless the participant has withdrawn from
the 2026 ESPP, payroll deductions are applied automatically to purchase shares at the price described above. The number of shares purchased is determined by dividing the payroll deductions by the applicable purchase price.

Adjustments

In the event
of any reorganizations, recapitalizations, stock splits, reverse stock splits, stock dividends, extraordinary dividends or distributions, or similar events, the ESPP Administrator will appropriately adjust the number and class of shares available
under the 2026 ESPP and the applicable purchase price of such shares.

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Limitations on Participation

A participant is not permitted to purchase shares under the 2026 ESPP if the participant would own common stock possessing 5%
or more of the total combined voting power or value of equity interests. A participant is also not permitted to purchase shares with a fair market value in excess of $25,000 in any one calendar year (or more than      shares
in any purchase period). A participant does not have the rights of a stockholder until the shares are actually issued to the participant.

Transferability

Rights
to purchase shares under the 2026 ESPP may not be transferred by a participant and may be exercised during a participant’s lifetime only by the participant.

Amendment and Termination

The 2026 ESPP will become effective when it is approved by our board of directors and our stockholders prior to this offering
in accordance with applicable law. Our board of directors may amend, alter, or discontinue the 2026 ESPP in any respect at any time; however, stockholder approval is required for any amendment that would increase the number of shares reserved under
the 2026 ESPP other than pursuant to an adjustment as provided in the 2026 ESPP or materially change the eligibility requirements to participate in the 2026 ESPP.

Director Compensation

The following table presents the total compensation for each person who served as a
non-employee member of the ER Holdings board of managers during 2025. All of our NEOs other than Mr. Blakely also served as directors during 2025 and compensation paid to them for services on the ER
Holdings board of managers (if any) is reflected in the 2025 Summary Compensation Table above.

Name and Principal Position Year Fees Earned or Paid in Cash ($) Stock Awards ($) (1) Total Compensation ($)

Jim Decker 2025 198,172 — 198,172

Dan Brouillette (2) 2025 — 48,774 48,774

Mark Patterson (2) 2025 — 48,774 48,774

Sameer Reddy 2025 — — —

Hans Kobler 2025 — — —

Steven Yang 2025 — — —

(1)	Amounts reported in this column represent the aggregate grant date fair value of the Compensatory Units
granted during 2025, calculated in accordance with FASB ASC Topic 718, disregarding the effect of estimated forfeitures. For additional information regarding the assumptions underlying this calculation please read Note 14—Stock-Based
Compensation, to our consolidated financial statements for the year ended December 31, 2025.

(2)	As of December 31, 2025, Messrs. Brouillette and Patterson each held 968 outstanding unvested
Compensatory Units.

ER Holdings entered into service agreements with each of Messrs. Decker,
Brouillette, and Patterson pursuant to which they are eligible to receive the following cash payments and equity incentive awards.

• Decker: Mr. Decker receives a monthly fee of $32,500, with a minimum term of six months (Mr. Decker
was appointed on May 28, 2025) or $195,000 in compensation unless he resigns or is removed for cause. Mr. Decker is also eligible to request discretionary bonuses subject to the consideration of ER Holdings. Mr. Decker resigned from the ER
Holdings board of managers on November 26, 2025.

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• Brouillette: Mr. Brouillette was granted 1,161 Compensatory Units, which will vest on a monthly basis
over 36 months commencing July 18, 2025, subject to his continued services through each vesting date. Such Compensatory Units will accelerate upon a Company Sale.

• Patterson: Mr. Patterson was granted 1,161 Compensatory Units, which will vest on a monthly basis over 36
months commencing July 5, 2025, subject to his continued services through each vesting date. Such Compensatory Units will accelerate upon a Company Sale.

Messrs. Reddy, Kobler, and Yang did not receive any compensation during 2025 for services as a director. Mr. Yang resigned from
the ER Holdings board of managers on June 5, 2025.

In connection with this offering, we expect to adopt a new
director compensation program pursuant to which members of our board of directors who are not employees or officers of the Company will receive:

• Annual cash retainer of $80,000;

• Annual equity grant of restricted stock units with a value of approximately $140,000;

• An additional equity grant of restricted stock units with a value of approximately $140,000 for a
director’s first year of board service; and

• Additional annual cash retainers of (i) $25,000 for service as the Chair of the Audit Committee,
(ii) $15,000 for service as the Chair of the Governance Committee, and (iii) $15,000 for service as the Chair of the Compensation Committee.

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CERTAIN RELATIONSHIPS AND RELATED PERSON TRANSACTIONS

The following is a description of certain relationships and transactions that exist or have existed or that we have entered
into with our directors, executive officers and their affiliates and immediate family members.

The following are
summaries of certain provisions of our related party agreements, which are qualified in their entirety by reference to all of the provisions of such agreements. Because these descriptions are only summaries of the applicable agreements, they do not
necessarily contain all of the information that you may find useful. We therefore encourage you to review the agreements in their entirety. Copies of the agreements (or forms of the agreements) have been filed as exhibits to the registration
statement of which this prospectus is a part, and are available electronically on the website of the SEC at www.sec.gov.

Proposed Transactions
with ERock, Inc.

ERock has had no assets or business operations since its incorporation and has not engaged in any
transactions with our current directors, director nominees, executive officers or sole security holder prior to the Reorganization and this offering. In connection with the Reorganization and this offering, we will engage in certain transactions
with certain of our directors, director nominees, each of our executive officers and other persons and entities who will become holders of 5% or more of our voting securities through their ownership of shares of our common stock upon the
consummation of the Reorganization and this offering. These transactions are described in “Organizational Structure.”

Reorganization