Skip to content
KStart free
AI InfrastructureDefenseQuantumAll studies →

Jet.AI Inc. JTAI US Equity

Industrials · CIK 1861622 · FY ends Dec 31
$1.51
-0.05 (-3.51%)
USD · as of 2026-08-28 · marketstack

Jet.AI Inc. (Nasdaq: JTAI), an SEC filer in Air Transportation, Nonscheduled, closed at $1.51, -3.5%, on 2026-08-28, with a market cap of $21M, a trailing P/E of 4.6, a return on equity of 32.2%, a net margin of 50.0% and 3-year sales growth of -25.1%. Institutional ownership, earnings history and filed financials are on the tabs below.

JTAI · 10-K · period ended 2025-12-31

← all JTAI documents
filed 2026-03-06 · EDGAR original ↗

Our rendering of the filing — original pagination and typography are not reproduced, and tables are reduced to their short label cells (the figures live on FA). Nothing is summarized: every line below is the filing's own text.

blocks 1600 of 4,721404k characters rendered

UNITED

STATES

SECURITIES

AND EXCHANGE COMMISSION

Washington,

D.C. 20549

FORM

10-K

ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF

THE

SECURITIES EXCHANGE ACT OF 1934

For

the fiscal year ended December 31, 2025

Or

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF

THE

SECURITIES EXCHANGE ACT OF 1934

For

the transition period from ________ to ________

Commission

file number: 001-40725

Jet.AI

Inc.

(Exact

Name of Registrant As Specified In Its Charter)

(Address of Principal Executive Offices) (ZIP Code)

(702)747-4000

(Registrant’s

telephone number, including area code)

Securities

registered under Section 12(b) of the Act:

Title of each class Trading Symbol(s) Name of each exchange on which registered

Common stock, par value $0.0001 per share JTAI The Nasdaq Stock Market LLC

Securities

registered under Section 12(g) of the Act: None

Indicate

by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.

Yes

☐ No ☒

Indicate

by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.

Yes

☐ No ☒

Indicate

by check mark whether the registrant has (1) filed reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act

of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has

been subject to such filing requirements for the past 90 days.

Yes

☒ No ☐

Indicate

by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule

405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant

was required to submit such files).

Yes

☒ No ☐

Indicate

by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting

company, or an emerging growth company. See definition of “large accelerated filer,” “accelerated filer,” “smaller

reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐

Non-accelerated filer ☒ Smaller reporting company ☒

Emerging growth company ☒

If

an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying

with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act ☐

Indicate

by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness

of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered

public accounting firm that prepared or issued its audit report. ☐

If

securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant

included in the filing reflect the correction of an error to previously issued financial statements. ☐

Indicate

by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation

received by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b). ☐

Indicate

by checkmark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

The

aggregate market value of the voting and non-voting common equity held by non-affiliates was $11,905,209 as of the last business day

of the registrant’s most recently completed second fiscal quarter.

As

of March 6, 2026, there were 119,209,666 shares of the Company’s common stock, par value $0.0001, issued and outstanding.

TABLE

OF CONTENTS

Page

Cautionary Note Regarding Forward-Looking Statements ii

Market and Industry Data ii

Summary of Risk Factors iii

PART I

Item 1 Business 1

Item 1A Risk Factors 14

Item 1B Unresolved Staff Comments 35

Item 1C Cybersecurity 35

Item 2 Properties 36

Item 3 Legal Proceedings 36

Item 4 Mine Safety Disclosures 36

PART II

Item 6 [Reserved] 38

Item 7A Quantitative and Qualitative Disclosures About Market Risk 49

Item 8 Financial Statements and Supplementary Data 49

Item 9A Controls and Procedures 49

Item 9B Other Information 50

Item 9C Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 50

PART III

Item 10 Directors, Executive Officers and Corporate Governance 51

Item 11 Executive Compensation 57

Item 14 Principal Accountant Fees and Services 75

PART IV

Item 15 Exhibits and Financial Statement Schedules 76

Signatures 78

Index to Consolidated Financial Statements 79

i

CAUTIONARY

NOTE REGARDING FORWARD-LOOKING STATEMENTS

This

Annual Report on Form 10-K (this “Report”) contains forward-looking statements, within the meaning of the Private Securities

Litigation Reform Act of 1995, that involve risks and uncertainties. We have based these forward-looking statements on our current expectations

and projections about future events. All statements, other than statements of present or historical fact included in this Report, regarding

our future financial performance and our strategy, expansion plans, market opportunity, future operations, future operating results,

estimated revenues, losses, projected costs, prospects, plans and objectives of management are forward-looking statements. In some cases,

you can identify forward-looking statements by terminology such as “may,” “should,” “could,” “would,”

“will,” “expect,” “plan,” “anticipate,” “intend,” “believe,”

“estimate,” “continue,” “project” or the negative of such terms or other similar expressions, but

the absence of these words does not mean that a statement is not forward-looking. These forward-looking statements are subject to known

and unknown risks, uncertainties and assumptions about us that may cause our actual results, levels of activity, performance or achievements

to be materially different from any future results, levels of activity, performance or achievements expressed or implied by such forward-looking

statements. Except as otherwise required by applicable law, we disclaim any duty to update any forward-looking statements, all of which

are expressly qualified by the statements in this section, to reflect events or circumstances after the date of this Report. We caution

you that the forward-looking statements contained herein are subject to numerous risks and uncertainties, most of which are difficult

to predict and many of which are beyond our control.

Therefore,

actual outcomes and results may, and are likely to, differ materially from what is expressed or forecasted in the forward-looking statements

due to numerous factors discussed from time to time in this Report, including the risks described under “Item 1A Risk Factors,”

and “Item 7 Management’s Discussion and Analysis of Financial Condition and Results of Operations” of this Report

and in other documents which we file with the Securities and Exchange Commission (“SEC”). In addition, such statements could

be affected by risks and uncertainties related to:

● the outcome of any legal proceedings;

● the risk of downturns in the aviation industry;

● data security breaches, cyber attacks, or other network outages;

● our ability to adequately protect our intellectual property interests;

● our reliance on third parties and joint venture partners;

Should

one or more of these risks or uncertainties materialize, or should any of the underlying assumptions prove incorrect, actual results

may vary in material respects from those expressed or implied by these forward-looking statements. Forward-looking statements speak only

as of the date they are made. Readers are cautioned not to put undue reliance on forward-looking statements, and we assume no obligation

and do not intend to update or revise these forward-looking statements, whether as a result of new information, future events, or otherwise,

except as required by applicable law.

MARKET

AND INDUSTRY DATA

Some

of the market and industry data contained in this Report are based on independent industry publications or other publicly available information.

We believe this information is reliable as of the applicable date of its publication, however, we have not independently verified and

cannot assure you as to the accuracy or completeness of this information. As a result, you should be aware that the market and industry

data contained herein, and our beliefs and estimates based on such data, may not be reliable.

ii

SUMMARY

OF RISK FACTORS

Our

business is subject to a number of risks of which you should be aware. These risks are discussed more fully in the “Risk Factors”

section of this Report. These risks include, but are not limited to, the following:

● We are an early-stage company with a limited operating history.

● We may not be able to successfully implement our growth strategies.

iii

iv

PART

I

Item

1 Business

Overview

Our

business strategy combines concepts from fractional jet and charter jet programs with innovations in artificial intelligence, also referred

to herein as “AI.”

We

formed our company on June 4, 2018. We developed and, in September 2019, launched our booking platform represented by our iOS app Jet

Token, which originally functioned as a prospecting and quoting platform to arrange private jet travel with third party carriers. Following

our acquisition of HondaJets, we began selling jet cards and fractional ownership interests in our aircraft. In 2023, we launched an

AI-enhanced booking app called CharterGPT. Beginning in 2023, we launched our Jet.AI Operator Platform to provide a business-to-business

(“B2B”) software platform for software-as-a-service (“SaaS”) products. Currently we offer the following SaaS

software to aircraft owners and operators generally:

We

have also established a specific version of a private jet by-the-seat booking tool for the Las Vegas Golden Knights professional ice

hockey team and Great Western Air, LLC (DBA Cirrus Aviation Services, LLC) (“Cirrus”) via 380 Software LLC. 380 Software

LLC is a by-the-seat charter joint venture between us and Cirrus.

Our

strategy historically has involved expanding our fleet of aircraft with larger aircraft capable of traveling longer distances, developing

a national jet card program based on third party aircraft, further enhancing the AI functionality of CharterGPT, and expanding upon our

B2B software offerings. Our strategy currently involves further enhancing the AI functionality of Ava, our agentic AI model, and CharterGPT,

and expanding upon Reroute AI and DynoFlight.

During

2025, we began executing a strategic transformation to become a pure-play AI data center infrastructure company. This strategic pivot

was driven by significant growth in demand for high-performance computing infrastructure to support artificial intelligence workloads.

Potential

Sale of Aviation Business Assets

On

February 13, 2025, we entered into an Agreement and Plan of Merger and Reorganization (the “Original Merger Agreement”) with

flyExclusive, Inc. (“flyExclusive”), FlyX Merger Sub, Inc., a wholly owned subsidiary of flyExclusive (“Merger Sub”),

and Jet.AI SpinCo, Inc., a wholly owned subsidiary of the Company (“SpinCo”). On May 6, 2025, the parties entered into an

Amended and Restated Agreement and Plan of Merger and Reorganization (as subsequently amended, the “Merger Agreement”). Pursuant

to the Merger Agreement, (i) as a condition to closing on the Merger Agreement, we will distribute all of the shares of SpinCo, on a

pro rata basis, to our stockholders (the “Distribution”), (ii) Merger Sub will merge with and into SpinCo (the “Merger”

and, together with the Distribution and all other transactions contemplated under the Merger Agreement, the “Transactions”)

with SpinCo surviving the Merger as a wholly owned subsidiary of flyExclusive, and (iii) as consideration for the Merger, our existing

stockholders will have the right to receive shares of Class A common stock of flyExclusive. Additionally, our stockholders will continue

to own and hold their existing shares of our common stock as of closing of the Merger.

The

Merger Agreement amends, restates, replaces and supersedes the Original Merger Agreement in its entirety. Except as follows, the material

terms of the Transactions were unchanged in the Merger Agreement. The Merger Agreement, among other things, amended the Original Merger

Agreement to provide that eighty percent of the merger consideration shares will be issued upon the closing, and twenty percent of the

merger consideration shares will be held in reserve by flyExclusive until a final post-closing purchase price is determined. Once the

final post-closing purchase price is determined, flyExclusive will only issue additional merger consideration shares from the reserve

on a dollar for dollar basis up to the lesser of the final purchase price and the initial purchase price.

On

February 11, 2026, the parties entered into an amendment to the Merger Agreement (the “Amendment”), which (i) eliminates

the closing condition that would have required us to execute a new securities purchase agreement with a third-party investor, pursuant

to which we would have issued the investor a warrant to purchase up to $50 million worth of shares of a newly-designated series of preferred

stock, and (ii) provides us with the ability to explore and negotiate potential post-closing strategic transactions, provided that any

such transaction must be conditioned upon the closing of the Transactions and consummated after the closing of the Transactions.

In

connection with executing the Original Merger Agreement, we, SpinCo, and flyExclusive entered into a Separation and Distribution Agreement

(the “Separation and Distribution Agreement”), pursuant to which we will transfer the business, operations, services and

activities of our fractional and jet card business to SpinCo (the “Separation”) and consummate the Distribution. After the

Separation and Distribution, we will no longer operate a fractional or jet card business. We will continue to operate and retain our

software and intellectual property assets, but will cease to hold our aircraft fractional, jet card and management assets. The Transactions

are subject to various conditions to closing, including the receipt of stockholder approval and are expected to close during the first

or second quarter of 2026.

Joint

Venture and Contribution Agreements

On

June 26, 2025, we entered into a Joint Venture Agreement (the “JV Agreement”) with Consensus Core Technologies Inc. (“Consensus

Core”) pursuant to which we and Consensus Core agreed to establish a joint venture allowing us to collaborate in developing data

centers. In furtherance of this collaboration, we entered into a Contribution Agreement (the “Contribution Agreement”) with

Consensus Core and Convergence Compute LLC, a Delaware limited liability company and the joint venture entity contemplated by the JV

Agreement (“Convergence Compute”), on July 2, 2025. Pursuant to the Contribution Agreement, we contributed $300,000 to Convergence

Compute at the first closing of the transactions contemplated by the JV Agreement and acquired a 0.5% equity interest in Convergence

Compute. Ultimately, we have agreed to contribute up to an aggregate $20 million to Convergence Compute in five tranches that are each

tied to specific project development milestones.

On

November 7, 2025, we announced that the milestones associated with the second closing—including the contribution by Consensus Core

of all equity interests of its data center project located in Midwestern Canada (the “Midwest Project”) to Convergence Compute—had

been substantially completed and we have since contributed the $1.7 million in connection with the second milestone. As a result, we

and Consensus Core each received a 17.5% equity interest in the Midwest Project and we received an additional 0.5% equity interest in

Convergence Compute.

In

connection with the third closing under the Contribution Agreement, Consensus Core will contribute all equity interests in its data center

project located in Maritime Canada (the “Maritime Project”) to Convergence Compute. As a result of this contribution, we

and Consensus Core each will receive a 17.5% equity interest in the Maritime Project and we will receive an additional 0.5% equity interest

in Convergence Compute. If all five closings contemplated by the Contribution Agreement occur, we will receive hold an aggregate equity

interest of 2.5% of Consensus Core, an equity interest of 17.5% in the Midwest Project, and an equity interest of 17.5% in the Maritime

Project.

Anticipated

Projects

Midwest

Project

The

joint venture is developing a data center campus in Midwestern Canada, to expand its portfolio of high-capacity, sustainable data infrastructure.

The location sits adjacent to a natural gas pipeline in North America, historically intended to support the now-canceled Keystone Pipeline.

This pipeline transports Alberta gas eastward and includes the Emerson line.

The

site connects directly to a 115 kV transmission line tied to a main generation aggregation point. This line terminates at a pad owned

by Hydro. The site already hosts a 2 MVA transformer, switchgear, and a package substation capable of supporting a 15 MW load. This infrastructure

is in place and operational, the result of zoning changes (from agricultural to industrial) and regulatory approvals. A small proof-of-concept

data center is currently installed and tested on-site, housing approximately 2 MW of capacity. Although idle, the infrastructure is active.

Maritime

Project

The

joint venture is developing a high-capacity data center campus in Maritime Canada. Strategically positioned to capitalize on the region’s

energy infrastructure and sustainability potential the Maritime Project aims to address the escalating demand for cloud computing, artificial

intelligence, and digital infrastructure across North America.

The

Maritime Project benefits from immediate access to 40 megawatts of substation capacity, that would be expected to enable operations to

commence promptly upon development. The site is expected to scale to 100 megawatts in the near term, with long-term plans to exceed 1

gigawatt, which at that scale would position the site as a major hub for hyperscale data center operations. Located alongside an established

large-scale critical energy hub, the campus has access to substantial natural gas resources, increasing the probability of reliable and

cost-effective power delivery. Additionally, the site is adjacent to 10,000 acres of developable land earmarked for future green energy

production expansion.

Recent

Events

Proposed

Moapa, Nevada Data Center

On

December 23, 2025, we announced a planned joint venture with for a 50-megawatt data center campus in Moapa, Clark County, Nevada, on

approximately 20 acres. The site is adjacent to a remediated coal plant (now a 200MW battery storage facility) with access to electric

transmission, natural gas, fiber, water, and transportation infrastructure. If successfully implemented, and subject to the execution

of definitive agreements, completion of diligence, and satisfaction of customary conditions, we expect to commit approximately $10 million

over two years, with certain economic incentives to be allocated approximately 70% to us and 30% to our joint venture partner. We entered

into a non-binding term sheet with respect to the joint venture in December 2025 and currently expect to enter into definitive agreements

in the first or second quarter of 2026.

Nasdaq

Compliance

On

February 6, 2026, we received a notification letter from the Listing Qualifications Department of Nasdaq (the “Notice Letter”)

stating that we are not in compliance with Nasdaq Listing Rule 5450(a)(1), as the minimum bid price of our common stock had been below

$1.00 per share for 30 consecutive business days (the “Minimum Bid Price Requirement”). The Notice Letter has no immediate

effect on the listing or trading of our common stock. We have 180 calendar days, or until August 45, 2026 (the “Initial Compliance

Period”), to regain compliance with the Minimum Bid Price Requirement. In the event we do not regain compliance with the Minimum

Bid Price Requirement during the Initial Compliance Period, we may be eligible for an additional 180-calendar day compliance period (the

“Additional Compliance Period”) if, at that time, we meet the continued listing requirement for the market value of publicly

held shares and all other initial listing standards for the Nasdaq Capital Market, with the exception of the bid price requirement.

At

the 2025 annual meeting of stockholders the Company received stockholder approval to effect a reverse stock split of our issued and outstanding

shares of common stock at a ratio of up to 1-for-250. Should we not regain compliance with the Minimum Bid Price Requirement during the

Initial Compliance Period or the Additional Compliance Period, if applicable, we expect to effect such a reverse stock split in a sufficient

ratio so as to cause us to regain compliance with the Minimum Bid Price Requirement. Although we believe that we will be able to regain

compliance with the Minimum Bid Price Requirement, there can be no assurance that we will be able to regain compliance with the Minimum

Bid Price Requirement, satisfy the requirements necessary for eligibility for an Additional Compliance Period, or maintain compliance

with any other listing requirements.

Our

Aircraft Operations

In

July 2021, we leased a HondaJet aircraft under a short-term lease arrangement, which terminated in February 2022, to accelerate our aircraft

operations and sales of jet card memberships. We previously acquired four HondaJet Elite aircraft under our 2020 purchase agreement with

Honda Aircraft Company, LLC (“Honda Aircraft Company”), discussed under “Our Aircraft” below, all four

of which have been sold, but three of which remain part of our fleet, as discussed below. Cirrus is managing, operating, and maintaining

our aircraft.

We

offer the following programs for our HondaJet Elite aircraft:

In

addition to servicing members, fractional owners and third-party charter clients, we intend for our HondaJet Elites to be available to

address unexpected cancellations or delays on brokered charters. Unlike most of our brokerage competitors, as well as many business jet

management companies which require owner approval before their aircraft can be used for third party charter, we believe maintaining a

fleet of readily available aircraft to back fill third party charter services provides more reliability and is an attractive selling

point for potential clients.

In

2022, we entered into agreements with Cirrus under which we sell jet cards for Cirrus’s aircraft, for a commission for sales and

client management services, and we make Cirrus’s aircraft available to our customers for charter bookings at preferred rates and

with certain service guarantees. As a result, our jet card members and charter customers have access to twenty of Cirrus’s aircraft

in the light, mid, super-mid, heavy, and ultra-long-range categories, comprising the following aircraft: CJ3+, CJ4, Lear 45XR, Citation

XLS+, Lear 60, Hawker 900XP, Challenger 300, Challenger 604, Falcon 900EX, Challenger 850, Gulfstream V and Gulfstream G550.

In

the fourth quarter of 2022, we launched the Onboard Program to allow aircraft owners to contribute their aircraft to our charter and

jet card inventory. The Onboard Program requires one month FAA conformity of aircraft onto the Cirrus Part 135 certificate, a one-week

pilot recertification course for charter operation and execution of a limited management agreement. We currently have one Cessna Citation

Jet CJ4 aircraft (“Citation CJ4 Gen 2”) and one Beechcraft Super King Air B300 (350I) aircraft (“King Air 350i”)

managed pursuant to our OnBoard Program.

Our

Software Platforms

Our

Booking Platform – CharterGPT

Our

booking platform displays a variety of options across private aircraft types in addition to the pricing of our own aircraft, with a range

of prices drawn from a list of thousands of aircraft for hire. We offer users the ability to request a jet and to simultaneously task

us with seeking a lower-cost otherwise superior alternative. CharterGPT is directly connected via our application programming interface

(API) to Avinode, the major centralized database in private aviation. Through Avinode we can electronically and automatically correspond

with operators of private jets who have posted their aircraft for hire. We envision a time when CharterGPT draws upon resources other

than Avinode for private aircraft inventory, in particular we contemplate a connection between the inventory found in Reroute AI and

CharterGPT.

The

CharterGPT app, which we released in the iOS and Android stores in 2023 to replace the charter booking function of our Jet Token app,

automates certain of these manual steps involved in charter bookings, and we believe this automation will enable us to scale charter

activity with fewer persons than would be normally required. In particular, CharterGPT is designed to do the following: (1) intake travel

requirements in natural language and then interact with customers to provide substantive replies and actionable suggestions with quality

indistinguishable from an experienced charter professional; (2) power the content behind outbound calls to smaller charter operators

to confirm electronic indications of interest communicated via the Avinode centralized booking database of private aircraft; (3) reconcile

the natural language terms in a third party jet operator contract with the terms and conditions in the contract the customer signs with

us; and (4) verify that payment for the charter has cleared.

Our

Agentic AI Model –Ava

In

late 2024 we announced the launch of our agentic AI model, “Ava,” that books private jets. Through Ava, customers can book

private jets by calling or texting a toll-free number where the AI provides real-time aircraft availability, transparent pricing, and

expert guidance to help users select the perfect jet for their intended journey. For those who prefer texting, Ava enables full conversational

experience via SMS, responding to inquiries, sharing details, and providing a direct link to the CharterGPT app for seamless trip management.

The AI is intended to ensure every customer receives a personalized and efficient experience, whether they’re seasoned flyers or

first-time travelers.

Jet.AI

Operator Platform

Jet.AI

provides and continues to develop a B2B software platform for a suite of SaaS products termed “Jet.AI Operator Platform”

which currently consists of:

Reroute

AI

In

2024 we launched Reroute AI. Reroute AI software is web based and enables FAA Part 135 operators to earn revenue on otherwise empty flight

legs. When prompted with basic travel itinerary information such as city pair and date of travel, Reroute AI searches its database of

empty flight legs and proposes novel combinations of those legs that meet these constraints it has been given. Its database of empty

flight legs comes from API integrations with certain other databases and a ChatGPT enhanced scrape of publicly available empty leg lists

published by Part 135 operators. An operator may upload its own aircraft tail numbers and empty leg list if for any reason one or both

have not already been uploaded into the system. We generate revenue from Reroute AI when an operator wishes to book an itinerary proposed

by the software that involves the use of aircraft outside that operator’s fleet. In that instance, we act as broker to the operator

using Reroute AI’s proposed itinerary and a human in the loop to negotiate the new pricing and new routing of the third party operator’s

aircraft.

DynoFlight

DynoFlight

is a software API that we launched at the end of 2023. It enables aircraft operators to track and estimate emissions and then purchase

carbon offset credits. DynoFlight offers small to medium sized operators a way to begin tracking and offsetting their carbon credits

with advanced estimation techniques, compliant practices, and quality credits at prices usually only accessible to operators working

at a much larger scale that are buying in bulk. In February, 2024, we announced a collaboration with FL3XX, a web and app-based aviation

management platform, to introduce the DynoFlight carbon offset platform to FL3XX customers. We believe the DynoFlight API may offer an

advantage even to large organizations that wish to manage working capital more efficiently (i.e. pay as they fly instead of buying in

bulk). We are currently in the process of integrating the DynoFlight API with the FL3XX systems. We believe that, once the DynoFlight

API has been integrated with FL3XX and future customers, it will generate monthly and usage-based revenues with modest operating costs

limited to server administration and maintenance of the code base.

AI

Data Centers

With

our announcement of the potential sale of our fractional and jet card business assets, we also announced our entry into the AI

infrastructure space and have entered into the JV Agreement for our first 50-megawatt project as part of a new twenty-acre campus.

Consensus Core is a Vancouver-based provider of high-performance graphics processing unit infrastructure and AI cloud services. The

joint venture is expected to develop two hyperscale data center campuses - one located in Manitoba Canada and the other in Maritime

Canada - with a combined power capacity target of approximately 1.5 gigawatts. The Midwest Project currently has 2 megawatts of

capacity live and is expected to reach 100 megawatts within 12 months, while the Maritime Project is expected to begin with 40

megawatts and scale to over 1 gigawatt.

Under

the JV Agreement and Contribution Agreement, on July 2, 2025, we contributed $300,000 to Convergence Compute and acquired a 0.5%

equity interest in Convergence Compute. We have invested additional $1.7 million securing a 17.5% equity interest in the Midwest

Project, and plan to invest an additional $2 million at a later date to obtain a 17.5% equity interest in the Maritime Project. We

will have the option to complete the fourth and fifth closings under the Contribution Agreement, which would result in us having

contributed an aggregate of $20 million if all five closings are consummated. The project development milestones and additional cash

contributions that we have agreed to contribute or have the option of contributing are outlined in the table below.

Closing Event Midwest Milestones Maritime Milestones Contribution Amount

Initial(1) Signing Definitive Agreement. Signing Definitive Agreement. $ 300,000

(1)

The initial closing occurred on July 2, 2025.

(2)

On November 7, 2025, we announced that the milestones associated with the second closing had been substantially completed, and the parties

subsequently completed that closing in January 2026 following the Company’s funding of this milestone.

The

joint venture is structured to generate recurring cash flow from our equity interests and offer potential capital appreciation, aligning

with our long-term strategy to become a leading developer of AI infrastructure. The projects feature access to large-scale power infrastructure,

including transmission lines, natural gas pipelines, and proximity to hydroelectric sources, positioning them for scalable and sustainable

growth in the rapidly evolving AI compute market.

AI

Infrastructure Acquisition Corp.

We

hold an approximate 49.9% ownership interest in AIIA Sponsor Ltd., the sponsor of AI Infrastructure Acquisition Corp. (NYSE: AIIA) (“AI

Acquisition”), a special purpose acquisition company focused on opportunities in the broader AI infrastructure sector. On October

3, 2025, AI Acquisition completed an initial public offering of 13.8 million units at $10.00 per unit, raising $138 million in gross

proceeds. Through our interest in the sponsor, we have an indirect interest in approximately 2.3 million Class B ordinary shares of AI

Infrastructure, approximately 132,000 Class A ordinary shares of AI Infrastructure, and approximately 132,000 private placement rights,

with each right entitling the holder to receive one-fifth (1/5) of one Class A ordinary share of AI Infrastructure .

Strategy

Aircraft

Operations

Having

purchased and sold four HondaJet Elite aircraft, three of which remain part of our fleet, as discussed below, we previously planned to

gradually expand our fleet with larger light jet and super-mid-size aircraft. In October 2024, we entered into an aircraft purchase agreement

with Textron Aviation Inc. (“Textron”), for the purchase of three Citation CJ4 Gen 2 aircraft. In August 2025, we replaced

our three orders for Citation CJ4 Gen 2 aircraft with three orders for Citation CJ3 aircraft. The aircraft are currently expected to

be delivered in 2027. Upon delivery, the jets would, in turn, be managed by Cirrus and listed on their Part 135 certificate. Customers

who purchase fractional interest in these jets would be expected to make a down payment and progress payments, consistent with fractional

industry norms.

Because

all major manufacturers of larger cabin aircraft such as Gulfstream, Falcon, Bombardier, Embraer, and Textron each have one to three

year waiting lists for purchasing an aircraft, many of our fractional competitors can only pre-sell, and remain otherwise unable to offer

the related service. Our strategy is to allow customers, in advance of delivery, to fly on Cirrus’s managed aircraft. In return

the customer would pay a monthly management fee (MMF) and an occupied hourly fee (OHF) at rates substantially similar to those for their

Citation CJ3.

The

above description of our aircraft operations strategy assumes that our current operations will remain the same. However, if we consummate

the proposed Transactions pursuant to the Merger Agreement with flyExclusive, we will transfer the business, operations, services and

activities of our fractional and jet card business to SpinCo and will no longer operate a fractional and jet card business.

Artificial

Intelligence

We

operate CharterGPT, our enhanced booking app, in the iOS and Android stores. The app functions as a prospecting and quoting tool for

those interested in chartering a private jet. We released CharterGPT in 2023 to automate much of the manual labor in charter bookings

for all of the steps between a customer’s firm indication of interest and their arrival at ultimate destination. In late 2024,

we followed up with our agentic AI model, Ava. We believe this automation will enable us to scale charter activity with fewer persons

than would be normally required. In particular, CharterGPT is designed to do the following: (1) intake travel requirements in natural

language and then interact with customers to provide substantive replies and actionable suggestions with quality indistinguishable from

an experienced charter professional; (2) power the content behind outbound calls to smaller charter operators to confirm electronic indications

of interest communicated via the Avinode centralized booking database of private aircraft; (3) reconcile the natural language terms in

a third party jet operator contract with the terms and conditions in the contract the customer signs with us; and (4) verify that payment

for the charter has cleared.

In

addition, in 2024, we incorporated the following AI-powered features into CharterGPT and Ava to offer a continually improving unique

and personalized experience to customers:

Aircraft

Recommendation Engine: This feature provides customers greater transparency and understanding of the characteristics of the aircraft

that are available for their trips, making it easier for customers to make an informed decision regarding which aircraft to book. The

recommendation engine analyzes a list of available jets based on the traveler’s request, and considers factors such as budget,

preferred aircraft size, age of aircraft, distance of the trip compared with non-stop/range capability, number of passengers, ages and

weights of passengers and their respective bags compared with cargo capacity, basic take-off weight limitations, operator safety audit

(Argus/Wyvern), cabin amenities such as a fully enclosed lavatory, WiFi availability and years since last interior refurbishment.

Customer

service: This feature provides intelligent customer service by using natural language processing and machine learning algorithms

to understand and respond to initial booking requests. Our management believes that untrained call center staff and brittle chat

bots still characterize much of the customer facing experience today in the US. With the advent of AI, we believe that even for high

ticket items, consumers will come to expect a natural language interface trained on terabytes of data that relate specifically to

their respective purchases.

The

back end of the CharterGPT app is expected to provide three features that may address the labor intensity (and hence scalability) of

our charter brokerage business. First, each charter operator has its own form of legal contract for carriage and that contract must be

reconciled with the terms found in the charter brokers’ agreement with the passenger. Our AI is expected to perform this reconciliation

automatically, improving the speed to close with the client and reducing labor costs. Second, many charter operators do not initially

respond to electronic requests delivered through the Avinode charter database that powers our app. Our generative chat AI is expected

to perform outbound voice calls to prompt aircraft operators to respond to quotes we have requested via the web interface to their Avinode

account. Third, we expect to develop our AI to integrate with Schedero (an Avinode based scheduling application) to generate a trip sheet

for a given charter and then to further integrate with Stripe to invoice and confirm payment via credit card, wire, or ACH.

In

addition, we are developing the following AI-powered features to incorporate into the AI functionality of CharterGPT:

Predictive

Destination Optimization: CharterGPT uses historical traffic patterns and traveler preferences, and is expected to make use of information

such as airport closures, fuel prices, and landing fees to then recommend which private airport to select when a traveler’s destination

address is serviced by multiple airstrips. For example, Los Angeles is serviced by Los Angeles International Airport (LAX), Van Nuys

Airport (KVNY), Burbank Bob Hope Airport (KBUR), and John Wayne Airport (KSNA). Landing at an airport farther from one’s ultimate

destination may save time if doing so enables faster ground transportation.

Predictive

Departure Date: CharterGPT analyzes historical pricing data and forward-looking event data related to a given itinerary to predict

the best date to book a flight to obtain the lowest price for their desired charter itinerary. Although approximately thirty-five blackout

days a year are widely understood to absorb most domestic private aviation capacity, a variety of lesser appreciated grey-out days centered

around key sporting events or entirely new happenings can affect both regional and national pricing.

Predictive

Departure Time: CharterGPT recommends optimal departure times based on both historical and live weather conditions, air traffic,

and other factors, to help customers more reliably arrive at their destination on time.

Predictive

Ground Transportation: CharterGPT recommends ground transportation. For example, some airports run out of rental cars at certain

times each year because of an annual conference or other recurring special event. Some of our competitors have taken steps to remedy

the shortage at some airports by positioning in their own vehicles for customer use.

Sales

and Marketing (Aircraft Operations)

Our

marketing and advertising efforts are focused on high-net-worth individuals. We have observed that many first-time private flyers came

to market beginning in 2020 in an effort to avoid commercial travel and thereby curtail their prospective exposure to COVID-19. We intend

to continue to expand our marketing and advertising through the following channels: online marketing, television advertising and event

marketing. Paid social media and search engine advertising drive our online marketing. In the past we have launched 15 and 30 second

advertising spots that are targeted at high-net-worth individuals and corporate executives through several channels, including CNBC,

Fox Business, and The Golf Channel, as well as online through Facebook and LinkedIn. We intend to expand social media and event marketing

in particular, provided those meet our internal return targets. With respect to event marketing, we intend to have a presence at sporting

events, business jet industry gatherings and company hosted aircraft static displays.

Our

Aircraft

Our

aircraft fleet consists of five aircraft – three HondaJet Elites, one Citation CJ4 Gen 2 aircraft and one King Air 350i aircraft.

We acquired the three HondaJet Elites pursuant to a purchase agreement with Honda Aircraft Company for a multi-aircraft deal for four

HondaJet Elites, all four of which have been sold, but three of which remain part of our fleet. One of the HondaJet Elites in our current

fleet was sold and we now lease the aircraft from Western Finance Company. The other two HondaJet Elites in our current fleet were purchased

and subsequently financed through the sale of all fractional interests in each of these aircraft. We now operate both of those HondaJet

Elites. We also acquired an additional HondaJet Elite pursuant to the purchase agreement with Honda Aircraft Company, but we sold this

aircraft in June 2022, after we determined, based on our internal financial and legal review, that the sale of the aircraft would offer

a net benefit to our stakeholders. We do not operate this HondaJet Elite aircraft. The fourth and fifth aircraft in our current fleet

- the Citation CJ4 Gen 2 aircraft and King Air 350i aircraft - are wholly owned by one of our customers who committed his aircraft to

us via our Onboard Program for management and charter pursuant to our limited management agreement. Under the terms of our management

agreement, which has a term of one year that automatically renews unless otherwise terminated by either party upon 30 days prior notice,

the customer pays us a monthly management fee for services, including aircraft management services, flight crew services, such as pilot

hiring, flight operations services, aircraft maintenance management and other administrative services.

As

discussed in “Business – Strategy – Aircraft Operations” above, we have executed a fleet purchase agreement

to acquire three Citation CJ3 aircraft from Textron Aviation, consisting of three firm orders. Upon delivery, the jets would in turn be managed by Cirrus and listed on their Part 135 certificate. Customers

would be expected to make a down payment and progress payments, consistent with fractional industry norms.

We

currently base our fleet at Harry Reid International airport in Las Vegas, NV, and may relocate the fleet based on seasonal travel patterns

and the travel patterns of our membership.

Based

on our experience, and in light of many of our competitors restricting charters on certain “blackout dates,” we estimate

that thirty calendar days per year (due to holidays, major sporting events, etc.) it is extremely difficult to fly private without the

guaranteed access provided by a jet membership program such as ours. We believe that the ability to safely offer guaranteed capacity,

on demand, is one of the most important features one can deliver in private aviation. Also, possessing a dedicated fleet enables us to

offer dynamic pricing to customers, which is attractive to online customers.

We

have entered into several Executive Aircraft Management and Charter Services Agreements with Cirrus. Under these agreements, Cirrus provides

management services to us with respect to the marketing, operation, maintenance and administration of our aircraft. Specifically, following

the initial set-up services, Cirrus provides Flight Crew Services, including selection, training, employment and management of the pilots

necessary for operating our aircraft; Flight Operation Services, including flight scheduling, following and support services; Aircraft

Maintenance Services, including maintenance of the aircraft and/or management of maintenance of the aircraft performed by third parties,

related maintenance support functions and the administration of the aircraft’s log books, manuals, data, records, reports and subscriptions;

Administrative Services, including budgeting, accounting and reporting services; Facility Services, including providing and/or arranging

for aircraft hangar and support facilities at the aircraft’s Operating Base and other locations at which the aircraft may be situated

from time to time; and Insurance Services, including providing insurance policies for the aircraft.

Cirrus

is the largest private jet charter company based in Las Vegas. The Cirrus team has been managing and operating aircraft – commercially

and privately – for more than 40 years. In addition, Cirrus is:

● FAA Eligible On-Demand Approved

● ARG/US Platinum Rated

● Wyvern Recommended

Cirrus

maintains, services and operates our aircraft on our behalf and in compliance with all applicable FAA regulations and certification requirements.

Cirrus has the capability to provide substitute aircraft at competitive rates in periods of excess demand for our aircraft.

The

above description of our aircraft assumes that our current operations will remain the same. However, if we consummate the proposed Transactions

pursuant to the Merger Agreement with flyExclusive, we will transfer the business, operations, services and activities of our fractional

and jet card business to SpinCo and will no longer operate a fractional and jet card business.

Competition

Aircraft

Operations:

The

private air travel industry is extraordinarily competitive. We compete against other private jet charter and fractional jet companies.

Established private jet brokerage and fractional companies include but are not limited to, NetJets, FlexJet, VistaGlobal (including JetSmarter

powered by XO), SentientJet, WheelsUp, Nicholas Air, Executive Air Share, Plane Sense, One Sky

Jets, StarJets, Jet Aviation, and Luxury Aircraft Solutions. All compete for passengers with a variety of pricing plans, aircraft

types, blackout periods, booking terms, flyer programs and other products and services, including seating, food, entertainment and other

on-board amenities.

Both

the private jet charter companies and the legacy airlines and low-cost carriers have numerous competitive advantages that enable them

to attract both business and leisure travelers. Our competitors may have corporate travel contracts that direct large numbers of employees

to fly with a preferred carrier. The enormous route networks operated by our competitors, combined with their marketing and partnership

relationships with regional airlines and international alliance partner carriers, allow them to generate increased passenger traffic

from domestic and international cities. Our access to smaller aircraft fleet networks and lack of connecting traffic and marketing alliances

puts us at a competitive disadvantage, particularly with respect to our appeal to higher-fare business travelers.

The

fractional private jet companies and the legacy airlines and low-cost carriers each operate larger fleets of aircraft and have greater

financial resources, which would permit them to add service in response to our entry into new markets. Due to our relatively small size,

we are more susceptible to fare wars or other competitive activities, which could prevent us from attaining the level of traffic or maintaining

the level of sales required to sustain profitable operations.

AI

Data Centers:

The

AI data center infrastructure market is highly competitive and capital-intensive, characterized by rapidly growing demand for

Source: SEC EDGAR (public domain) · 10-K for the period ended 2025-12-31, filed 2026-03-06 · accession 0001493152-26-009165

Filing HTML rendered to line-structured narrative text by the shipped reducer (datafeeds.edgar_fulltext.visible_text, keep_table_headers=True): scripts and inline-XBRL headers are dropped, and table content is reduced to its short label cells — numeric table data is not rendered and is therefore not counted. The same rendering is used for every year, so a year-over-year comparison is like for like.

The text is our rendering of the filing, not a facsimile: original pagination, typography and tables are not reproduced, and the numbers live in the financial statements (FA).

The outline locates item HEADINGS in this document. Only Items 1A and 7 have certified boundaries elsewhere in the terminal (the redline and the narrative-overlap number); every span here runs from one heading found to the next heading found.

How the outline was chosen. It is the longest chain of item headings that runs forward through both the document and the standard item order: 17 headings are on that chain and 1 further heading-shaped lines are not — the table-of-contents echo of every item, cross-references and exhibit-list mentions. Each entry's length is measured from its heading to the next heading on the chain.