0002075130-26-000001.txt : 20260116 0002075130-26-000001.hdr.sgml : 20260116 20260116172712 ACCESSION NUMBER: 0002075130-26-000001 CONFORMED SUBMISSION TYPE: 1-A PUBLIC DOCUMENT COUNT: 5 FILED AS OF DATE: 20260116 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AURA REDISION TECHNOLOGIES INC CENTRAL INDEX KEY: 0002075130 ORGANIZATION NAME: EIN: 332273152 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 1-A SEC ACT: 1933 Act SEC FILE NUMBER: 024-12705 FILM NUMBER: 26540482 BUSINESS ADDRESS: STREET 1: 979 MCLEAN AVENUE CITY: YONKERS STATE: NY ZIP: 10704 BUSINESS PHONE: 6462296887 MAIL ADDRESS: STREET 1: 979 MCLEAN AVENUE CITY: YONKERS STATE: NY ZIP: 10704 1-A 1 primary_doc.xml 1-A LIVE 0002075130 XXXXXXXX false false AURA REDISION TECHNOLOGIES INC DE 2024 0002075130 4822 33-2273152 3 7 979 McLean Avenue Yonkers NY 10472 6462296887 Karuppannaikka Rajoo Other 2244596.00 312500.00 0.00 769563.00 3326658.00 1031438.00 0.00 1031438.00 2295221.00 3326658.00 80260126.00 77748189.00 79188.00 1897558.00 0.12 0.11 Karuppannaikka Rajoo Class B & Class C 16000000 0 0 0 0 0 0 0 0 0 0 true true false Tier1 Unaudited Equity (common or preferred stock) Y Y Y Y N N 2000000 16000000 3.0000 0.00 0.00 0.00 0.00 0.00 VARIOUS VENDORS 0.25 2.75 false true CA NY CA NY true PART II AND III 2 offering_circular.htm OFFERRING CIRCULAR

PRELIMINARY OFFERING CIRCULAR

Aura Redision Technologies, Inc.

A Delaware Corporation

Offering of up to $6,000,000 in Common Stock at $3.00 per Share

Regulation A – Tier 1 Offering

Agent for Service: Aura Redision Technologies, Inc., 979 McLean Avenue, Yonkers, NY 10704

Forward-Looking Statements Disclaimer

This Preliminary Offering Circular contains forward-looking statements that are based on the Company’s current expectations, estimates, and projections regarding its business operations and the industry as a whole. These statements reflect management’s beliefs and the assumptions made by the Company. It is essential to understand that forward-looking statements do not guarantee future performance; they carry inherent risks, uncertainties, and assumptions that are challenging to predict. Consequently, actual outcomes and results may differ materially from those expressed or anticipated within this document, emphasizing the complexities of the business environment in which the Company operates.

Table of Contents

1. Offering Summary

2. Risk Factors

3. Dilution and Capitalization

4. Use of Proceeds

5. Description of Business

6. Management’s Discussion and Analysis

7. Financial Statements (Summary 2023–2028)

8. Management and Ownership

9. Investor Suitability Standards

10. Forward-Looking Statements

11. Exhibits and Signatures

1. Offering Summary

Aura Redision Technologies, Inc. (the “Company”) is offering up to $6,000,000 of Common Stock at a price of $3.00 per share. The offering is being made pursuant to Regulation A, Tier 1, under the Securities Act of 1933, as amended. The proceeds will be used to fund technology infrastructure, market expansion, licensing, and working capital requirements.

Aura Redision Technologies, Inc. (the “Company”) is a corporation under the laws of the State of Delaware on December 4, 2024. Our business plan on becoming the telecommunications industry’s leading content service provider. We aim to deliver a diverse of high-quality, engaging, and innovative digital content that enhances user experience and drives customer engagement for telecom operators.

By leveraging cutting -edge technology , strategic partnerships, and deep market insights, we will offer services that include the creation, curation, and distribution of multimedia  content such as video, audio, gaming, educational resources and interactive applications.

The proceeds from this offering will be used to expand marketing efforts to raise awareness of our services within telecom industry. Additionally, these funds will provide initial capital to support our operational and strategic objectives.

The Offering

Shares of common stock offered

 

We can sell a maximum of 2,000,000 shares. However, we do not need to sell a minimum number of shares for the offering to close.

Use of proceeds

The proceeds from this offering will expand our marketing efforts, enhancing awareness of our services within the telecom industry. Additionally, the funds will provide initial working capital to support operational and strategic objectives.

Termination of the Offering

The Offering will terminate at the earlier of (1) the date at which 2,000,000 Shares have been sold, (2) the date which is one year after this Offering is qualified by the SEC or (3) the date on which this Offering is earlier terminated by the Company in its sole discretion.

Risk factors

The purchase of our common stock involves a high degree of risk. The common stock offered in this offering circular is for investment purpose only, and currently, no market for it exists or may evenr exist.

Please refer to the section entitled “Risk Factors” and “Dilution” before investing in this stock.

Trading Market

None. We will request a market maker file a Rule 211 application with FINRA to obtain a trade symbol for our common stock.However, such efforts may not be successful , and our shares may not have a market in which to sell the shares. Also, no estimate may be given on the time this application process will require. Even if Aura Redision Technologies common stock is quoted or granted listing, a market for the common shares may not develop.

2. Risk Factors

Investing in our Common Stock involves a high degree of risk. Prospective investors should carefully consider the following risk factors before making an investment decision. These include regulatory risks, operational risks, market competition, execution risk, and dependence on licensing approvals. The Company’s ability to achieve its financial targets depends on effective execution across multiple strategic and operational areas.

2.1 Industry Specific Risks:

2.1.1 Market Competition: The multi-media industry is highly competitive, characterized by rapid technological advancements and many players striving for market share. This intense competition may affect the company’s ability to retain or grow its audience.

2.1.2 Regulatory Issues: Changes in regulations, especially concerning content distribution, data privacy and data rights, can impose new costs or restrictions, limiting the company’s operational flexibility.

2.1.3 Potential Industry Downturns: Shifts in consumer behaviour, particularly during economic downturns, could lead to decreased advertising revenue, viewership or subscription renewals, impacting profitability.

2.2 Company Specific Risks:

2.2.1 Operational risk : The potential operational disruption, such as internet and electricity.

2.2.2 Financial Risk: The company’s financial stability may be jeopardized by issue such as debt management, cash flowchalleges, or exposure to currency fluctuations

2.2.3 Market Risk: Changes in audience preferences, rising content costs, or difficulties in monetizing new markets can negatively impact revenue streams.

Risk Related to our common stock:

The offering is on a “best efforts” basis and does not require aminimum amount to be raised. If we cannot raise sufficient funds, we may not be able to fund our operations as planned and our growth opportunitiesmay be materially adversely affected. This could increase the likelihood that an investor may lose their investment.

3. Dilution and Capitalisation

3.1 Capitalization

Aura Redision Technologies, Inc. is authorized to issue 40,000,000 shares of Common Stock, $0.0001 par value per share.

As of the date of this Offering Circular, the Company has 16,000,000 shares of Common Stock issued and outstanding, all of which are fully paid and non-assessable.

Immediately after the completion of this offering (assuming the sale of the maximum 2,000,000 shares at $3.00 per share), the Company will have 18,000,000 shares outstanding.

Capitalization (USD)Before Offering After Offering (Max) 

Common Stock, $0.0001 par 2,3812,381 

Additional Paid-in Capital0.006,000,000 

Accumulated Deficit2,292,8397,111,567 

Total Shareholders’ Equity≈ 2,295,221≈ 13,113,949 

________________________________________

3.2 Dilution

Investors in this offering will experience immediate and substantial dilution in the net tangible book value of their shares compared to the public offering price.

As of the latest balance-sheet date, the net tangible book value of the Company was approximately $2.3 million, or $0.14 per share.

After the sale of the maximum 2,000,000 shares, the pro forma net tangible book value would increase to approximately $8.3 million, or $0.46 per share.

This represents an immediate dilution of $2.54 per share to new investors, based on the offering price of $3.00 per share.

ItemAmount (USD per share) 

Public offering price3.00 

Net tangible book value before offering0.14 

Pro forma net tangible book value after offering0.46 

Dilution to new investors           **2.54** 

The increase in net tangible book value attributable to new investors represents the portion of the consideration paid by purchasers of Common Stock that will benefit existing shareholders.

 

 

4. Use of Proceeds

The Company expects to use the proceeds from this offering primarily for:
• Technology infrastructure and platform development
• Licensing acquisition and regulatory compliance
• Working capital and general corporate purposes
• Marketing and geographic expansion initiatives

5. Description of Business

Aura Redision Technologies, Inc. is a Delaware C-Corporation engaged in digital telecommunications and fintech services. The Company operates across nine business verticals including digital product distribution, OTT solutions, payment gateway, remittance, e-money services, IoT solutions, cyber security, and Internet Service Provider (ISP) operations. The Company’s operations are primarily through its Indonesian subsidiary, PT Aura Kreasi Teknologi, which contributes approximately 75% of consolidated value.

6. Management’s Discussion and Analysis

The Company projects robust revenue growth driven by digital service expansion. Revenue is forecasted to grow from $35.9 million in 2024 to $336 million in 2028, with improving gross and net margins reflecting operational efficiency and scale. ( See Exhibit 1 for detailed analysis)

7. Financial Statements (Summary 2023–2028)  

 

(See Ehibit 2 for detailed Financial Statement)

Year

Revenue (USD M)

Gross Profit (USD M)

Net Profit (USD M)

Net Margin (%)

2024

35.9

3.3

1.9

2.4

2025

80.2

7.4

4.7

3.1

2026

152.6

16.1

11.0

4.6

2027

238.3

32.0

22.9

6.8

2028

336.0

32.0

22.9

6.8

 

8. Management and Ownership

Aura Redision Technologies, Inc. is led by an experienced management team with over a decade of expertise in telecommunications, fintech, and digital ecosystems. The Company is majority-owned by its founders and management team, ensuring strategic alignment and long-term commitment.

8.1.The Management Team consists of:

Name

Title

Agus Tri Isimanto

Chief Executive Officer

Karuppannaikka Rajoo

Chief Financial Officer

Dimas Santoso

Chief Marketing Officer

 

8.2.1 Agus Tri Ismanto

Founder & CEO at PT Redision Teknologi Indonesia

Agus Tri Ismanto is a seasoned professional with over 25 years of extensive experience in the IT and telecommunications sectors. A graduate of the University of Jakarta, he holds proficiency certifications in Soft Switch Class S, Quintum VOIP Gateway, and Meridian System Max.

For the past decade, Agus has focused on product development and sales, leveraging his technical expertise to build a robust network among telecom operators and business players across the industry. His expertise spans IT networks, access, transmission, value-added services (VAS), and core networks, enabling him to deliver innovative solutions tailored to dynamic industry demands.

Driven by a passion for teamwork and collaboration, Agus thrives in multicultural environments and consistently embraces new challenges. His leadership and strategic vision have successfully transformed business strategies into tangible results, fostering partnerships and engaging new clients to accelerate company growth.

8.2.2 Karuppannaikka Rajoo

Managing Director, Newray LLC

Karuppannaikka Rajoo is an accomplished financial leader with over 35 years of experience in financial management, tax strategy, and corporate compliance. A Fellow of the Chartered Institute of Management Accountants (CIMA) and holding an MBA in Finance, he is recognized for his expertise in optimizing financial performance, ensuring adherence to regulatory frameworks, and delivering innovative tax solutions.

Throughout his career, Karuppannaikka Rajoo has demonstrated a remarkable ability to design tax- efficient corporate structures, drive sustainable business growth, and lead high-performing finance teams. His professional journey spans key sectors such as [specific sectors, e.g., telecom, energy, manufacturing], where he has consistently contributed to achieving operational excellence and long-term success.

As Managing Director of Newray LLC, he continues to leverage his financial acumen and strategic vision to create value and foster sustainable development.

 

8.2.3 Dimas Santoso

Dimas Santoso is a highly accomplished professional with a BSc (Hons) in Finance, showcasing a solid academic foundation in financial principles, analysis, and management. His career has spanned roles in both marketing and finance, highlighting a unique blend of analytical and strategic expertise.

In finance, Dimas has demonstrated proficiency in areas such as financial modeling, budgeting, and investment analysis, enabling him to deliver value through data-driven decision-making and strategic planning. His deep understanding of financial markets and corporate finance has equipped him to optimize resources, manage risks, and contribute to organizational growth.

In marketing, Dimas has leveraged his financial acumen to craft marketing strategies that are not only creative but also aligned with profitability and return on investment (ROI) goals. His ability to understand consumer behavior and market trends has allowed him to bridge the gap between marketing campaigns and financial objectives, ensuring sustainable business growth.

With a combined experience in these fields, Dimas brings a unique perspective to problem-solving, integrating quantitative insights with qualitative strategies to deliver impactful results.

9. Investor Suitability Standards

Investment in the Company’s Common Stock is suitable only for investors who can bear the economic risk of the investment, including the possible loss of the entire investment. Investors must have sufficient knowledge and experience in financial and business matters to evaluate the merits and risks of the investment.

10. Forward-Looking Statements

This Offering Circular contains forward-looking statements within the meaning of the federal securities laws. Such statements are based on management’s current expectations and are subject to a number of risks and uncertainties. Actual results could differ materially from those anticipated.

11. Exhibits and Signatures

Aura Redision Technologies, Inc.

By: _____________________________
Authorized Signatory
Date: ___________________________

 EX1A-2A CHARTER 3 ex1a_2_coi.htm CERTIFICATE OF INCORPORATION Enter title of document 
CERTIFICATE OF INCORPORATION OF
Aura Redision Technologies, Inc.
FIRST:		The name of the corporation is: Aura Redision Technologies, Inc. (the "Corporation").

SECOND:  The Corporation's registered office in the State of Delaware is located at 16192 Coastal Highway, Lewes, Delaware 19958, County of Sussex. The registered agent in charge thereof is Harvard Business Services, Inc.

THIRD:		The purpose of the Corporation is to engage in any lawful activity for which corporations may be organized under the Delaware General Corporation Law (the "DGCL").

FOURTH:  The Corporation is authorized to issue a total number of shares of 200 shares having a par value of $.0000000 per share. All shares shall be common shares and of one class.

FIFTH:	The business and affairs of the Corporation shall be managed by or under the direction of the Board of Directors (the "Board"), and the directors comprising the Board (the "Directors") need not be elected by written ballot. The number of Directors on the Board shall be set by a resolution of the Board.

SIXTH:	The Corporation shall exist perpetually unless otherwise decided by a majority of the Board.

SEVENTH:  In furtherance and not in limitation of the powers conferred by the laws of the State of Delaware, the Board is authorized to amend or repeal the bylaws.

EIGHTH:  The Corporation reserves the right to amend or repeal any provision in this Certificate of Incorporation in the manner prescribed by the laws of the State of Delaware.

NINTH:	The incorporator is Paul P. Martin, the mailing address of which is 20 East 125th Street, New York, New York 10035.


TENTH:

To the fullest extent permitted by the DGCL, a Director of the Corporation shall not be personally liable to the Corporation or its stockholders for monetary damages for breach of fiduciary duty as a Director. No amendment to, modification of, or repeal of this item Tenth shall apply to or have any effect on the liability of a Director for or with respect to any acts or omissions of such Director occurring prior to such amendment. If the DGCL is amended to authorize corporate action further eliminating or limiting the personal liability of Directors, then this Certificate should be read to eliminate or limit the liability of a Director of the Corporation to the fullest extent permitted by the DGCL, as so amended.

I, the undersigned, for the purpose of forming a corporation under the laws of the State of Delaware do make and file this certificate, and do certify that the facts herein stated are true; and have accordingly signed below, this December 05, 2024.
 -





















































Stale of Delaware Secretary of State DMsion of Corporations
Dellrered 01:55 P\112/05/2024 fil:ED 01:55 PM 12/05/2024
SR 20244401128 - File Number 10027713
EX1A-4 SUBS AGMT 4 ex1a_4_sub_ag.htm SUB AGREEMENT Enter title of document </html> </head> <body> <pre> SUBSCRIPTION AGREEMENT (Regulation A Tier 1 Offering) Aura Redision, Inc. (Delaware Corporation) 979 McLean Avenue, Yonkers, NY 10704 Telephone: (646) 229-6887 1. Subscription The undersigned (Subscriber) hereby subscribes for and agrees to purchase from Aura Redision, Inc., a Delaware corporation (the Company), the number of shares of the Companys Common Stock (the Shares) set forth on the signature page of this Subscription Agreement at a purchase price of US$ [3.00] per share (the Offering Price), for an aggregate purchase price of US$ (the Purchase Price). This subscription is made pursuant to the Companys Offering Circular dated [Month Day, Year], filed with the U.S. Securities and Exchange Commission (the Commission) under Regulation A, Tier 1, pursuant to Section 3(b)(2) of the Securities Act of 1933, as amended (the Securities Act). 2. Acceptance of Subscription (a) The Subscriber understands that this subscription is subject to acceptance or rejection, in whole or in part, by the Company in its sole discretion. (b) The subscription shall become binding upon the Companys acceptance, which will be evidenced by execution of this Agreement by a duly authorized officer of the Company. 3. Payment of Subscription Price The Subscriber shall deliver the full Purchase Price by wire transfer or check payable to the designated escrow account or subscription account of the Company (as identified in the Offering Circular). Subscription funds will be held until the Company accepts the subscription, at which time the funds will be released to the Company. 4. Representations and Warranties of Subscriber The Subscriber hereby represents and warrants to the Company that: 1. The Subscriber has received, read, and understands the Offering Circular and is relying only on the information contained therein. 2. The Subscriber is acquiring the Shares for investment purposes and not with a view to resale or distribution. 3. The Subscriber has such knowledge and experience in financial and business matters as to be capable of evaluating the merits and risks of an investment in the Shares. 4. The Subscriber is able to bear the economic risk of this investment and can afford a complete loss of the investment. 5. The Subscriber understands that the Shares have not been registered under the Securities Act and are being offered pursuant to Regulation A Tier 1 and applicable state blue sky laws. 6. The Subscriber has had the opportunity to ask questions of, and receive answers from, the Company and its representatives concerning the terms and conditions of the Offering. 7. If the Subscriber is a corporation, partnership, trust, or other entity, the person signing this Agreement has full power and authority to do so on its behalf. 5. Restrictions on Transfer The Subscriber understands that the Shares may not be resold unless they are registered under the Securities Act or an exemption is available. There is no public market for the Shares and none is guaranteed to develop. Transfers must comply with the Companys bylaws and any applicable securities laws. 6. Investor Suitability (Tier 1 Acknowledgment) The Subscriber acknowledges that: - The Offering is conducted under Regulation A Tier 1, which limits the aggregate amount of securities that may be sold to $25 million in a 12-month period. - The Company may accept subscriptions only from residents of states in which the Offering has been qualified or exempt. - The Subscriber meets all applicable state suitability standards and has truthfully completed any required investor questionnaire. 7. Representations and Warranties of the Company The Company represents and warrants to the Subscriber that: 1. The Company is duly organized and validly existing under the laws of the State of Delaware. 2. The execution, delivery, and performance of this Agreement have been duly authorized by all necessary corporate action. 3. When issued and paid for, the Shares will be validly issued, fully paid, and non-assessable. 8. Closing and Delivery of Shares Upon the Companys acceptance of this Subscription Agreement and receipt of cleared funds, the Company shall deliver to the Subscriber evidence of the issuance of the Shares in book-entry or certificated form. The date of such issuance shall constitute the Closing Date. 9. Governing Law This Agreement shall be governed by and construed in accordance with the laws of the State of Delaware, without regard to its conflict-of-law principles. 10. Miscellaneous Entire Agreement: This document constitutes the entire agreement between the parties with respect to the subject matter hereof. Amendments: No amendment shall be effective unless in writing signed by both parties. Counterparts: This Agreement may be executed in counterparts, each of which shall be deemed an original. Electronic Signatures: Signatures transmitted electronically (e.g., PDF or DocuSign) are deemed binding. 11. Notices All notices under this Agreement shall be in writing and delivered personally, by certified mail, or by email to the Company at: Aura Redision, Inc. 979 McLean Avenue, Yonkers, NY 10704 Attn: Karuppannaikka Rajoo Email: [ insert ] Tel: (646) 229-6887 12. Survival All representations, warranties, and covenants contained in this Agreement shall survive the execution and delivery of this Agreement and the purchase of the Shares. SIGNATURE PAGE Number of Shares Subscribed: Price per Share (US$): [3.00] Total Subscription Amount (US$): Form of Payment: Wire Check SUBSCRIBER INFORMATION Name (Print): Address: City/State/ZIP: Email: Phone: Signature: Date: ACCEPTED BY: AURA REDISION, INC. By: Name: Karuppannaikka Rajoo Title: Chief Financial Officer Date: </pre> </body> </html> </TEXT> </DOCUMENT> <DOCUMENT> <TYPE>EX1A-11 CONSENT <SEQUENCE>5 <FILENAME>ex1a_11_fin_fcst.htm <DESCRIPTION>CONSENT <TEXT> <html> <head> <title> Enter title of document 

AURA REDISION TEKNOLOGIES, INC -USA
Income Statement
(Expressed in USD,except par value and share data)


Cost of Goods Sold	76,923,139	145,241,688	222,105,003	303,846,821
	95.84%	95.13%	93.22%	90.41%
Gross Profit Margin	3,336,988	7,434,038	16,160,423	32,214,705
Gross Profit Margin	4.2%	4.9%	6.8%	9.6%

Operating Expense
Development Expense	81,250	154,364	240,721	339,453
Marketing Expense	63,000	119,190	185,552	261,438
Salary & Benefit Expense	570,750	800,250	1,120,750	1,568,650
Utility Expense	15,300	28,795	44,725	62,944
General & Administrative Expense	94,750	179,047	278,596	392,433
Depreciation & Amortisation	79,188	103,038	138,103	184,261
Total Operating Expenses	904,238	1,384,682	2,008,447	2,809,179

Operating Expense Ratio	1.0%	0.8%	0.8%	0.8%
Operating Income	2,432,750	6,049,356	14,151,977	29,405,527
Other Income
Other Expenses
Income Before Tax	2,432,750	6,049,356	14,151,977	29,405,527

Corporate tax	(535,192)	(1,330,628)	(3,112,710)	(6,467,675)

Net Profit After Tax	1,897,558	4,718,728	11,039,266	22,937,851
Net Profit Margin	2.4%	3.1%	4.6%	6.8%

Corporation Tax Rate %	21%	21%	21%	21%
No of Shares	16,000,000	18,000,000	18,000,000	18,000,000

Expeneses less Depreciation	77,748,189	146,523,333	223,975,347	306,471,739
eps diluted	0.11
Eps	0.12	0.26	0.61	1.27

AURA REDISION TEKNOLOGIES, INC -USA & SUBSIDARIES
Cash Flow Statement
(Expressed in USD,except par value and share data)


Increase(Decrease) - Payable
Trade Accounts Payable	-
Other Accounts Payable	15,000	490,320	850,897	972,961
Taxes paid		-	-	-
Net Cash Flows Provided by Operating Activities	1,991,746	5,312,085	12,028,266	24,095,073

Cash Flow from Investing Activities
Decrease(Increase ) from Investing Activities
Non Current Asset
Invesment - Subsidary Company		(5,000,000)
Asset Purchase	(20,000)	(35,000)	(50,000)	(65,000)

Other Investment Purchase	(10,000)	(100,000)	(150,000)	(200,000)
Net Cash Flow provided by Investment Activities	(30,000)	(5,135,000)	(200,000)	(265,000)





Cash Flow from Financing Activities
Increase(Decrese) of Capital		6,000,000
Share Payable	-
Additional Paid in Capital	1,600
Net Cash Flow provided by Financing Activities	1,600	6,000,000	-	-

Net Cash & Cash Equivalent	1,963,346	6,177,085	11,828,266	23,830,073

Cash & Cash Equivalent at The Beginig of the Year	281,250	2,244,596	8,421,681	20,249,947

Cash & Cash Equivalent at The End of the Year	2,244,596	8,421,681	20,249,947	44,080,020

Check ok	-	-	-	-









AURA REDISION TEKNOLOGIES, INC -USA & Subsidiaries
Balance Sheet
(Expressed in USD,except par value and share data)

Forecast Year Ending Dec 31,
YTD 25	YTD 26	YTD 27	YTD 28

ASSETS
CURRENT ASSETS
Cash and cash equivalent	2,244,596	8,421,681	20,249,947	44,080,020
Account receivables	-	-	-	-
Security Deposit	-	-	-	-
Inventories	-	-	-	-
Prepaid Payment	-	-	-	-
Defered Cost	-	-	-	-
Work In Progress	-	-	-	-
Total Current Assets	2,244,596	8,421,681	20,249,947	44,080,020

Non Current Assets
Net Fixed Assets (Net of Accumulated depreciation)	769,563	801,525	863,423	944,162

OTHER ASSET
Investment	312,500	5,312,500	5,312,500	5,312,500
Increase - Deviden Investment		100,000	700,000	1,300,000
Total Non Current Assets	1,082,063	6,214,025	6,875,923	7,556,662
TOTAL ASSETS	3,326,658	14,635,706	27,125,869	51,636,682

LIABILITIES AND EQUITY
SHORT TERM LIABILITIES
Account Payable	-	-	-	-
Other Payable	1,031,438	1,521,757	2,372,654	3,345,615
Tax Payable		-	-	-
Total Short Term Liabilities	1,031,438	1,521,757	2,372,654	3,345,615
LONG TERM LIABILITIES
Other payable from related parties	-	-	-	-
Total Long Term Liabilities	-	-	-	-
TOTAL LIABILITIES	1,031,438	1,521,757	2,372,654	3,345,615
EQUITY Share Capital
EQUITY
Share Capital	2,381	6,002,381	6,002,381	6,002,381
Increase - Equity Investment	-	100,000	700,000	1,300,000
Retained eaming	395,281	2,292,839	7,011,567	18,050,834
Current Profit / (Lost)	1,897,558	4,718,728	11,039,266	22,937,851
TOTAL EQUITY	2,295,221	13,113,949	24,753,215	48,291,066
TOTAL LIABILITIES & EQUITY	3,326,658	14,635,706	27,125,869	51,636,682

Share Issued & Paid	16,000,000
New shares after offering	18,000,000

-

after 2million share issue@ $3 per share	6,000,000
Proforma Net Book Value (after Issue)	8,295,221
Proforma Net Book Value (after Issue) $/Share	0.46


Original share price issued	3
Net tangible book Value before offering	0.14
Pro Forma net tangible book value after offering	0.46
Dilution to new invetors	2.54





















Notes:

Account receivables
Opening Blance
Reenue	80,260,126.41	152,675,726.41	238,265,426.41	336,061,526.41
Collection	80,260,126.41	152,675,726.41	238,265,426.41	336,061,526.41
End Balance	-	-	-	-
Security Deposit
Rental/Utility	-	-	-	-
Inventories @5% @2 months
5% of cost of sales	-	-	-	-
Inventory - 2 months	-	-	-	-
Cost of Sales	76,923,138.83	145,241,688.07	222,105,003.05	303,846,821.17


Operating Expenses	904,237.50	1,384,682.49	2,008,446.62	2,809,178.57
Total Expenses

Prepaid Payment @ 0% 0% of total expenses Deferred Cost @ 0% 0% of total expenses Work In Progress
Work in Progess @ 12.5% Net Expenses
Net Fixed Assets (Net of Accumulated deprecia	77,827,376.33

- 0.00%
-
0%
-
0%

77,827,376.33

tion)	146,626,370.57

- 0.00%
-
0%
-
0%

146,626,370.57	224,113,449.67

- 0.00%
-
0%
-
0%

224,113,449.67	306,655,999.74

- 0.00%
-
0%
-
0%

306,655,999.74

944,161.50
Opening Fixed Assets	-	13,500.00	39,150.00	75,735.00
New Purchases 0.5% of Sales	15,000.00	30,000.00	45,000.00	60,000.00
Purchases %	0.01	0.01	0.01	0.01
Sub Total	15,000.00	43,500.00	84,150.00	135,735.00
Depreciation	1,500.00	4,350.00	8,415.00	13,573.50
Closing Fixed Assets	13,500.00	39,150.00	75,735.00	122,161.50

Account Payable
Opening Balance		-	-	-
Net Expenses	77,827,376.33	146,626,370.57	224,113,449.67	306,655,999.74
Payment	77,827,376.33	146,626,370.57	224,113,449.67	306,655,999.74
Closing Balance	-	-	-	-
.20 of net expenses
Other Payable

Tax Payable
Sales Tax Revenue-50% of revenue	8,026,012.64	15,267,572.64	23,826,542.64	33,606,152.64
Sales Tax	-	-	-	-
10%	0%	10%	10%	10%


AURA REDISION TEKNOLOGIES, INC -USA & Consolidation
Income Statement
(Expressed in USD,except par value and share data)

Forecast Year Ending Dec 31,
YTD 25	YTD 26	YTD 27	YTD 28

Period	1	2	3	4

IRR	12%

Free Cash Flow	2,244,596	8,421,681	20,249,947	44,080,020

DCF	2,004,103	6,713,713	14,413,512	28,013,650

Total Present Value of Company Operations	51,144,978
( Accumulated 4 Years)	USD
Pre Money Valuation	2,004,103	6,713,713	14,413,512	28,013,650

Outstanding Shares	16,000,000	16,000,000	16,000,000	16,000,000

Share Price/Unit	$	0.13	$	0.42	$	0.90	$	1.75


Share Exchange Ratio

Aura Redision Teknologies, Inc.
Share price $/Ut	$	0.13	$	0.42	$	0.90	$	1.75

PT Aura Kreasi Teknologi
Share price $/Ut	2.97	3.83	5.02	6.64

Weighted Ave Valuation (IND 75% + US 25%)	$	2.54	$	3.32	$	4.40	$	5.91

Ratio	23.71	9.13	5.57	3.79

Exchange of Share	494 Shares of Aura Redision Teknologies for 1 share of PT Aura Kreasi Teknologi

NO of Shares Issued	8,000,000
Aura Redision Teknologies Inc.

NO of Shares Issued	16,194
PT Aura Kreasi Teknolgi

AURA REDISION TEKNOLOGIES, INC -USA
Income Statement
(Expressed in USD,except par value and share data)


Cost of Goods Sold	103,400	466,600	911,000	1,322,100
	94.00%	93.32%	91.10%	88.14%
Gross Profit Margin	6,600	33,400	89,000	177,900
Gross Profit Margin	6.0%	6.7%	8.9%	11.9%

Operating Expense
Development Expense	-	100	200	300
Marketing Expense	500	525	536	552
Salary & Benefit Expense	2,000	4,000	6,000	8,000
Utility Expense	300	315	321	331
General & Administrative Expense	1,000	1,050	1,071	1,103
Depreciation & Amortisation	1,500	4,350	8,415	13,574
Total Operating Expenses	5,300	10,340	16,543	23,859

Operating Expense Ratio	3.5%	1.2%	0.8%	0.7%
Operating Income	1,300	23,060	72,457	154,041
Other Income
Other Expenses
Income Before Tax	1,300	23,060	72,457	154,041

Corporate tax	(273)	(4,843)	(15,216)	(32,349)

Net Profit After Tax	1,027
18,217	57,241	121,692
Net Profit Margin	0.9%	3.6%	5.7%	8.1%

Corporation Tax Rate %	21%	21%	21%	21%



AURA REDISION TEKNOLOGIES, INC -USA
Cash Flow Statement
(Expressed in USD,except par value and share data)

Forecast Year Ending Dec 31,
	YTD 25	YTD 26	YTD 27	YTD 28
Cash Flows from Operating Activities
Current Earning	1,027	18,217	57,241	121,692
Depreciation	1,500	4,350	8,415	13,574
Change of Working Capital
Decrease(Increase) - Current Assets
Accounts Receivable	-	-	-	-
Deposit	-	-	-	-
Increase(Decrease) - Payable
Trade Accounts Payable	-	-	-	-
Other Accounts Payable	15,000	(15,000)
Net Cash Flows Provided by Operating Activities	17,527	7,567	65,656	135,266

Cash Flow from Investing Activities
Decrease(Increase ) from Investing Activities
Non Current Asset
Invesment - Subsidary Company		(5,000,000)
Asset Purchase	(15,000)	(30,000)	(45,000)	(60,000)
Other Investment Purchase
Net Cash Flow provided by Investment Activities	(15,000)	(5,030,000)	(45,000)	(60,000)

Cash Flow from Financing Activities
Increase(Decrese) of Capital		6,000,000
Share Payable	-
Additional Paid in Capital	1,600
Net Cash Flow provided by Financing Activities	1,600
6,000,000	-	-
Net Cash & Cash Equivalent	4,127	977,567	20,656	75,266

Cash & Cash Equivalent at The Beginig of the Year	-	4,127	981,694	1,002,351

Cash & Cash Equivalent at The End of the Year	4,127	981,694	1,002,351	1,077,616

Check ok	-	-	-	-
AURA REDISION TEKNOLOGIES, INC -USA
Balance Sheet
(Expressed in USD,except par value and share data)

Forecast Year Ending Dec 31,
YTD 25	YTD 26	YTD 27	YTD 28

ASSETS
CURRENT ASSETS
Cash and cash equivalent	4,127	981,694	1,002,351	1,077,616
Account receivables	-	-	-	-
Security Deposit	-	-	-	-
Inventories	-	-	-	-
Prepaid Payment	-	-	-	-
Defered Cost	-	-	-	-
Work In Progress	-	-	-	-
Total Current Assets	4,127	981,694	1,002,351	1,077,616

Non Current Assets
Net Fixed Assets (Net of Accumulated depreciation)	13,500	39,150	75,735	122,162

OTHER ASSET
Investment		5,000,000	5,000,000	5,000,000
Increase - Investment		100,000	700,000	1,300,000
Total Non Current Assets	13,500	5,139,150	5,775,735	6,422,162
TOTAL ASSETS	17,627	6,120,844	6,778,086	7,499,778

LIABILITIES AND EQUITY
SHORT TERM LIABILITIES
Account Payable	-	-	-	-

Other Payable	15,000
Tax Payable	-	-	-	-
Total Short Term Liabilities	15,000	-	-	-
LONG TERM LIABILITIES
Other payable from related parties	-	-	-	-
Total Long Term Liabilities	-	-	-	-
TOTAL LIABILITIES	15,000	-	-	-
EQUITY Share Capital
EQUITY
Share Capital	1,600	6,001,600	6,001,600	6,001,600
Increase - Equity Investment		100,000	700,000	1,300,000
Retained eaming	-	1,027	19,244	76,486
Current Profit / (Lost)	1,027	18,217	57,241	121,692
TOTAL EQUITY	2,627	6,120,844	6,778,086	7,499,778
TOTAL LIABILITIES & EQUITY	17,627	6,120,844	6,778,086	7,499,778

Check	-	-	-	-

-












Notes:

Account receivables
Opening Blance
Reenue	110,000.00	500,000.00	1,000,000.00	1,500,000.00
Collection	110,000.00	500,000.00	1,000,000.00	1,500,000.00
End Balance	-	-	-	-

Security Deposit Rental/Utility
-
-
-
-
Inventories @5% @2 months 5% of cost of sales
-
-
-
-
Inventory - 2 months	-	-	-	-
Net Income	1,027.00	18,217.40	57,241.19	121,692.28
Cost of Sales	103,400.00	466,600.00	911,000.00	1,322,100.00
Operating Expenses	5,300.00	10,340.00	16,542.80	23,859.13
Total Expenses	108,700.00	476,940.00	927,542.80	1,345,959.13
Prepaid Payment @ 0%	-	-	-	-
0% of total expenses	0.00%	0.00%	0.00%	0.00%
Deferred Cost @ 0%	-	-	-	-
0% of total expenses	0%	0%	0%	0%
Work In Progress	-	-	-	-


Work in Progess @ 12.5%

Net Expenses

Net Fixed Assets (Net of Accumulated deprec	0%

108,700.00

iation)	0%

476,940.00	0%

927,542.80	0%

1,345,959.13

122,161.50
Opening Fixed Assets	-	13,500.00	39,150.00	75,735.00
New Purchases 0.5% of Sales	15,000.00	30,000.00	45,000.00	60,000.00
Purchases %	0.01	0.01	0.01	0.01
Sub Total	15,000.00	43,500.00	84,150.00	135,735.00
Depreciation	1,500.00	4,350.00	8,415.00	13,573.50
Closing Fixed Assets	13,500.00	39,150.00	75,735.00	122,161.50

Account Payable
Opening Balance		-	-	-
Net Expenses	108,700.00	476,940.00	927,542.80	1,345,959.13
Payment	108,700.00	476,940.00	927,542.80	1,345,959.13
Closing Balance	-	-	-	-
.20 of net expenses
Other Payable

Tax Payable
Sales Tax Revenue-50% of revenue	11,000.00	50,000.00	100,000.00	150,000.00
Sales Tax	-	-	-	-
10%	0%	10%	10%	10%


AURA REDISION TEKNOLOGIES, INC -USA
Income Statement
(Expressed in USD,except par value and share data)

Forecast Year Ending Dec 31,
YTD 25	YTD 26	YTD 27	YTD 28

Period	1	2	3	4

IRR	12%

Free Cash Flow	4,126.98	981,694.38	1,002,350.57	1,077,616.35

DCF	3,684.80	981,694.38	1,002,350.57	1,077,616.35

Total Present Value of Company Operations	3,065,346.10
( Accumulated 4 Years)	USD
Pre Money Valuation	3,684.80	981,694.38	1,002,350.57	1,077,616.35

Outstanding Shares	15,999,800	15,999,800	15,999,800	15,999,800

Share Price/Unit	$	0.0002	$	0.06	$	0.06	$	0.07
	3.7	981.7	1,002.4	1,077.6

Share Exchange Ratio

Aura Redision Teknologies, Inc.
Share price $/Ut	$	0.00	$	0.06	$	0.06	$	0.07

PT Aura Kreasi Teknologi
Share price $/Ut	2.97	3.83	5.02	6.64

Ratio	12,896.05	62.42	80.13	98.59

Exchange of Share	494 Shares of Aura Redision Teknologies for 1 share of PT Aura Kreasi Teknologi


NO of Shares Issued	8,000,000
Aura Redision Teknologies Inc.

NO of Shares Issued	16,194
PT Aura Kreasi Teknolgi

AURA KREASI TEKNOLOGI & SUBSIDARY - INDONESIA
Income Statement
(Expressed in USD,except par value and share data)


Cost of Goods Sold

Gross Profit Margin
%

Operating Expense Ratio

Operating Income

Corporate tax


AURA KREASI TEKNOLOGI & SUBSIDARY - INDONESIA
Income Statement
(Expressed in USD,except par value and share data)



Corporation Tax Rate %

AURA KREASI TEKNOLOGI & SUBSIDARY - INDONESIA
Cash Flow Statement
(Expressed in USD,except par value and share data)

Forecast Year Ending Dec 31,
YTD 25	YTD 26	YTD 27	YTD 28



















Cash Flow from Investing Activities
Decrease(Increase ) from Investing Activities
Non Current Asset
Invesment - Subsidary Company

AURA KREASI TEKNOLOGI & SUBSIDARY - INDONESIA
Income Statement
(Expressed in USD,except par value and share data)









Net Cash & Cash Equivalent

Cash & Cash Equivalent at The Beginig of the Year

Cash & Cash Equivalent at The End of the Year

Check ok	-	-	-	-

AURA KREASI TEKNOLOGI & SUBSIDARY - INDONESIA
Income Statement
(Expressed in USD,except par value and share data)

Forecast Year Ending Dec 31,
YTD 25	YTD 26	YTD 27	YTD 28








AURA KREASI TEKNOLOGI & SUBSIDARY - INDONESIA
Balance Sheet
(Expressed in USD,except par value and share data)

Forecast Year Ending Dec 31,
YTD 25	YTD 26	YTD 27	YTD 28

AURA KREASI TEKNOLOGI & SUBSIDARY - INDONESIA
Income Statement
(Expressed in USD,except par value and share data)





























Chceck





AURA KREASI TEKNOLOGI & SUBSIDARY - INDONESIA
Income Statement
(Expressed in USD,except par value and share data)

Forecast Year Ending Dec 31,
YTD 25	YTD 26	YTD 27	YTD 28














Notes:



80,150,126.41	152,175,726.41	237,265,426.41	334,561,526.41
80,150,126.41	152,175,726.41	237,265,426.41	334,561,526.41
-	-	-	-


-	-	-	-

months
-	-	-	-
-	-	-	-

76,819,738.83	144,775,088.07	221,194,003.05	302,524,721.17

AURA KREASI TEKNOLOGI & SUBSIDARY - INDONESIA
Income Statement
(Expressed in USD,except par value and share data)

Forecast Year Ending Dec 31,
YTD 25	YTD 26	YTD 27	YTD 28
898,937.50	1,374,342.49	1,991,903.82	2,785,319.44
77,718,676.33	146,149,430.57	223,185,906.87	305,310,040.60

0%




.5%

77,718,676.33	146,149,430.57	223,185,906.87	305,310,040.60


of Accumulated depreciation)	822,000.00
Opening Fixed Assets	-	13,500.00	39,150.00	75,735.00
New Purchases 0.5% of Sales	15,000.00	30,000.00	45,000.00	60,000.00
Purchases %	0.01	0.01	0.01	0.01
Sub Total	15,000.00	43,500.00	84,150.00	135,735.00
Depreciation	1,500.00	4,350.00	8,415.00	13,573.50
Closing Fixed Assets	13,500.00	39,150.00	75,735.00	122,161.50


AURA KREASI TEKNOLOGI & SUBSIDARY - INDONESIA
Income Statement
(Expressed in USD,except par value and share data)

Forecast Year Ending Dec 31,
YTD 25	YTD 26	YTD 27	YTD 28


AURA KREASI TEKNOLOGI & SUBSIDARIES - INDONESIA
Income Statement
(Expressed in USD,except par value and share data)

Forecast Year Ending Dec 31,
YTD 25	YTD 26	YTD 27	YTD 28

Period	1	2	3	4

IRR	12%

Free Cash Flow	2,240,469	7,439,987	19,247,596	43,002,404

DCF	2,000,418	5,931,112	13,700,059	27,328,805

Total Present Value of Company Operations	48,960,394	783,366,304,063
( Accumulated 4 Years)	USD	IDR

Pre Money Valuation	2,000,418.36	5,931,111.76	13,700,058.88	27,328,805.00

Outstanding Shares	2,500	2,500	2,500	2,500

Share Price/Unit	$	800.17	$	2,372.44	$	5,480.02	$	10,931.52