SEC Filing Document

Company: ERock, Inc.
Ticker: 
CIK: 2110029
Filing Type: S-1
Document Type: S-1
Date Filed: 2026-05-15
Accession Number: 0001193125-26-227199
Exchange: 
SIC Code: 3620
SIC Description: Electrical Industrial Apparatus
URL: https://www.sec.gov/Archives/edgar/data/2110029/000119312526227199/d12401ds1.htm

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or to a relevant person, or to any person arising from an offer referred to in Section 275(1A) or Section 276(4)(i)(B) of the SFA; (b) where no consideration is or will be given for the transfer; (c) where the transfer is by operation of law; or (d) as specified in Section 276(7) of the SFA. Singapore Securities and Futures Act Product Classification—Solely for the purposes of its obligations pursuant to Sections 309B(1)(a) and 309B(1)(c) of the SFA, we have determined, and hereby notify all relevant persons (as defined in Section 309A of the SFA) that the shares of Class A common stock are prescribed capital markets products (as defined in the Securities and Futures (Capital Markets Products) Regulations 2018) and Excluded Investment Products (as defined in MAS Notice SFA 04-N12: Notice on the Sale of Investment Products and MAS Notice FAA-N16: Notice on Recommendations on Investment Products). United Arab Emirates

The shares of Class A common stock have not been, and will not be, publicly offered, sold,
promoted or advertised in the United Arab Emirates (including the Dubai International Financial Center) other than in compliance with the laws of the United Arab Emirates (and the Dubai International Financial Center) governing the issue, offering
and sale of securities. Further, this prospectus does not constitute a public offer of securities in

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the United Arab Emirates (including the Dubai International Financial Center) and is not intended to be a public offer. This prospectus has not been approved by or filed with the Central Bank of
the United Arab Emirates, the Securities and Commodities Authority, Financial Services Regulatory Authority or the Dubai Financial Services Authority.

Brazil

The offer and sale of the shares of Class A common stock have not been and will not be registered with the Brazilian
Securities Commission (Comissão de Valores Mobiliários, or “CVM”) and, therefore, will not be carried out by any means that would constitute a public offering in Brazil under CVM Resolution No 160, dated 13 July 2022,
as amended or unauthorized distribution under Brazilian laws and regulations. The shares of Class A common stock may only be offered to Brazilian professional investors (as defined by applicable CVM regulation), who may only acquire the
securities through a non-Brazilian account, with settlement outside Brazil in non-Brazilian currency. The trading of these securities on regulated securities markets in
Brazil is prohibited.

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LEGAL MATTERS

The validity of the shares of common stock offered by this prospectus will be passed upon for us by Gibson, Dunn &
Crutcher LLP, Houston, Texas. Certain legal matters in connection with this offering will be passed upon for the underwriters by Davis Polk & Wardwell LLP, New York, New York.

EXPERTS

The balance sheet of ERock, Inc. as of January 21, 2026, included in this Prospectus, has been audited by
Deloitte & Touche LLP, an independent registered public accounting firm, as stated in their report. Such balance sheet is included in reliance upon the report of such firm given their authority as experts in accounting and auditing.

The financial statements of Enchanted Rock Holdings, LLC as of December 31, 2025 and 2024, and for each of the two
years in the period ended December 31, 2025, included in this prospectus have been audited by Deloitte & Touche LLP, an independent registered public accounting firm, as stated in their report. Such financial statements are included in
reliance upon the report of such firm given their authority as experts in accounting and auditing.

WHERE YOU
CAN FIND ADDITIONAL INFORMATION

We have filed with the SEC a registration statement on Form S-1 under the Securities Act relating to the shares of our Class A common stock offered by this prospectus. This prospectus, which constitutes a part of the registration statement, does not contain all of the
information set forth in the registration statement or the exhibits and schedules thereto. For more information regarding us and the shares of our Class A common stock offered by this prospectus, we refer you to the full registration statement,
including the exhibits and schedules filed therewith. This prospectus summarizes certain provisions of certain contracts and other documents filed as exhibits to which we refer you. Because the summaries may not contain all of the information that
you may find important, you should review the full text of those documents.

The SEC maintains a website at
www.sec.gov that contains reports, information statements and other information regarding issuers that file electronically with the SEC. Our registration statement, of which this prospectus constitutes a part, can be downloaded from the
SEC’s website. As a result of the offering, we will become subject to the reporting requirements of the Exchange Act and will file with or furnish to the SEC periodic reports and other information. We intend to furnish or make available to our
stockholders annual reports containing our audited financial statements prepared in accordance with GAAP. We also intend to furnish or make available to our stockholders quarterly reports containing our unaudited interim financial information, for
the first three fiscal quarters of each fiscal year. Our website is located at www.erock.com. Following the completion of this offering, we intend to make our periodic reports and other information filed with or furnished to the SEC
available, free of charge, through our website, as soon as reasonably practicable after those reports and other information are electronically filed with or furnished to the SEC. Information contained on our website or linked therein or otherwise
connected thereto does not constitute part of nor is it incorporated by reference into this prospectus or the registration statement of which this prospectus forms a part.

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INDEX TO FINANCIAL STATEMENTS

Page

ERock, Inc.

Unaudited Pro Forma Condensed Consolidated Financial Information

Introduction F-2

Unaudited Pro Forma Condensed Consolidated Balance Sheet as of March 31, 2026 F-4

Unaudited Pro Forma Condensed Consolidated Statement of Operations for the
Three Months Ended March 31, 2026 F-5

Unaudited Pro Forma Condensed Consolidated Statement of Operations for the Year
Ended December 31, 2025 F-6

Notes to the Unaudited Pro Forma Condensed Consolidated Financial Information F-7

ERock, Inc.

Unaudited Financial Statement

Balance Sheet as of March 31, 2026 F-9

Notes to Balance Sheet F-10

Audited Financial Statement

Report of Independent Registered Public Accounting Firm F-11

Balance Sheet as of January 21, 2026 F-12

Notes to Balance Sheet F-13

Enchanted Rock Holdings, LLC

Unaudited Condensed Consolidated Financial Statements

Condensed Consolidated Balance Sheets as of March 31, 2026 and December 31,

Condensed Consolidated Statements of Operations for the Three Months Ended
March 31, 2026 and 2025 F-15

Condensed Consolidated Statements of Changes in Mezzanine Equity and Members’
Equity for the Three Months Ended March 31, 2026 and 2025 F-16

Condensed Consolidated Statements of Cash Flows for the Three Months Ended
March 31, 2026 and 2025 F-17

Notes to Condensed Consolidated Financial Statements F-18

Audited Financial Statements

Report of Independent Registered Public Accounting Firm F-35

Consolidated Balance Sheets as of December 31, 2025 and

Consolidated Statements of Operations for the Years Ended December
31, 2025 and 2024 F-37

Consolidated Statements of Changes in Mezzanine Equity and Members’ Equity
for the Years Ended December 31, 2025 and 2024 F-38

Consolidated Statements of Cash Flows for the Years Ended December
31, 2025 and 2024 F-39

Notes to Consolidated Financial Statements F-40

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EROCK, INC.

UNAUDITED PRO FORMA CONDENSED CONSOLIDATED FINANCIAL INFORMATION

Introduction

ERock, Inc. (the “Company”) was formed in January 2026 and will have no assets or operations prior to
reorganization completed in connection with this offering (the “IPO”). The unaudited pro forma condensed consolidated balance sheet as of March 31, 2026, and the unaudited pro forma condensed consolidated statement of operations for the
three months ended March 31, 2026 and the year ended December 31, 2025, present the historical financial statements of Enchanted Rock Holdings, LLC (“ER Holdings”) on a pro forma basis to give effect to adjustments reflecting the
accounting of the following transactions (collectively, the “Transactions”):

• the contemplated transactions described under “Organizational Structure—The Reorganization”
elsewhere in this prospectus (the “Reorganization”);

• the initial public offering of shares of Class A common stock of the Company and the use of the net
proceeds therefrom as described in “Use of Proceeds” elsewhere in this prospectus;

• a provision for corporate income taxes at an effective rate of    % (which is derived
from a total estimated rate of    % for ER Holdings, reduced by the estimated noncontrolling interest of    %) for the year ended December 31, 2025, inclusive of all U.S. federal, state and
local income taxes; and