Art Technology Acquisition Corp.

Previous wording

For the three months ended June 30, 2026, we had net income of $1,920,640, which consists of general and administrative costs of $336,392, offset by interest earned on marketable securities held in Trust Account of $2,257,032.

Current wording

For the three months ended September 30, 2026, we had net income of $1,762,668, which consists of general and administrative costs of $587,904, offset by interest earned on marketable securities held in Trust Account of $2,350,572.

Previous wording

For the six months ended June 30, 2026, we had net income of $3,410,842, which consists of general and administrative costs of $837,028, offset by interest earned on marketable securities held in Trust Account of $4,247,870.

Current wording

For the nine months ended September 30, 2026, we had net income of $5,173,510, which consists of general and administrative costs of $1,424,932, offset by interest earned on marketable securities held in Trust Account of $6,598,442.

Previous wording

For the six months ended June 30, 2026, cash used in operating activities was $973,391. Net income of $3,410,842 was affected by interest income on marketable securities held in Trust Account of $4,247,870. Changes in operating assets and liabilities used $136,363 of cash for operating activities.

Current wording

For the nine months ended September 30, 2026, cash used in operating activities was $1,308,321. Net income of $5,173,510 was affected by interest income on marketable securities held in Trust Account of $6,598,442. Changes in operating assets and liabilities provided $116,611 of cash for operating activities.

Previous wording

As of June 30, 2026, we had marketable securities held in the Trust Account of $257,247,870 (including $2,257,032 of interest) consisting of U.S. Treasury securities with a maturity of 185 days or less. We may withdraw interest from the Trust Account for permitted withdrawals. We intend to use substantially all of the funds held in the Trust Account, including any amounts representing interest earned on the Trust Account (less permitted withdrawals), to complete our Business Combination. To the extent that our share capital or debt is used, in whole or in part, as consideration to complete our Business Combination, the remaining proceeds held in the Trust Account will be used as working capital to finance the operations of the target business or businesses, make other acquisitions and pursue our growth strategies.

Current wording

As of September 30, 2026, we had marketable securities held in the Trust Account of $259,598,442 (including $6,598,442 of interest) consisting of U.S. Treasury securities with a maturity of 185 days or less. We may withdraw interest from the Trust Account for permitted withdrawals. We intend to use substantially all of the funds held in the Trust Account, including any amounts representing interest earned on the Trust Account (less permitted withdrawals), to complete our Business Combination. To the extent that our share capital or debt is used, in whole or in part, as consideration to complete our Business Combination, the remaining proceeds held in the Trust Account will be used as working capital to finance the operations of the target business or businesses, make other acquisitions and pursue our growth strategies.

Previous wording

As of June 30, 2026, we had cash of $2,309,856. We intend to use the funds held outside the Trust Account primarily to identify and evaluate target businesses, perform business due diligence on prospective target businesses, travel to and from the offices, plants or similar locations of prospective target businesses or their representatives or owners, review corporate documents and material agreements of prospective target businesses, and structure, negotiate and complete a Business Combination.

Current wording

As of September 30, 2026, we had cash of $1,974,926. We intend to use the funds held outside the Trust Account primarily to identify and evaluate target businesses, perform business due diligence on prospective target businesses, travel to and from the offices, plants or similar locations of prospective target businesses or their representatives or owners, review corporate documents and material agreements of prospective target businesses, and structure, negotiate and complete a Business Combination.

Previous wording

The Company entered into an agreement with Art Technology Sponsor, LLC, commencing on January 6, 2026 through the earlier of the Company’s consummation of a Business Combination or its liquidation, to pay Art Technology Sponsor, LLC or its affiliate or designee a total of $30,000 per month for office space, utilities, administrative and shared personnel support services. For the three and six months ended June 30, 2026, we incurred and paid $90,000 and $180,000, respectively, under this agreement.

Current wording

The Company entered into an agreement with Art Technology Sponsor, LLC, commencing on January 6, 2026 through the earlier of the Company’s consummation of a Business Combination or its liquidation, to pay Art Technology Sponsor, LLC or its affiliate or designee a total of $30,000 per month for office space, utilities, administrative and shared personnel support services. For the three and nine months ended September 30, 2026, we incurred and paid $90,000 and $270,000, respectively, under this agreement.

Previous wording

The Company has agreed, commencing on October 1, 2025 through the earlier of the Company’s consummation of a Business Combination or its liquidation, to pay its Chief Operating Officer up to $8,333 per month. For the three and six months ended June 30, 2026, the Company incurred and paid $24,999 and $49,999, respectively, under this agreement.

Current wording

The Company has agreed, commencing on October 1, 2025 through the earlier of the Company’s consummation of a Business Combination or its liquidation, to pay its Chief Operating Officer up to $8,333 per month. For the three and nine months ended September 30, 2026, the Company incurred and paid $24,999 and $74,998, respectively, under this agreement.

Previous wording

In addition, the Company has agreed, commencing on January 5, 2026 through the earlier of the Company’s consummation of a Business Combination or its liquidation, to pay its Chief Financial Officer up to $12,500 per month. For the three and six months ended June 30, 2026, the Company incurred $37,500 and $75,000, respectively, in fees under this agreement of which $49,668 was paid and $25,332 is included within accrued expenses within the accompany condensed balance sheets.

Current wording

In addition, the Company has agreed, commencing on January 5, 2026 through the earlier of the Company’s consummation of a Business Combination or its liquidation, to pay its Chief Financial Officer up to $12,500 per month. For the three and nine months ended September 30, 2026, the Company incurred $37,500 and $112,500, respectively, in fees under this agreement, of which $69,667 was paid and $42,833 is included within accrued expenses within the accompany condensed balance sheets.

Previous wording

The preparation of unaudited condensed financial statements and related disclosures in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the unaudited condensed financial statements, and income and expenses during the periods reported. Making estimates requires management to exercise significant judgement. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the unaudited condensed financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could materially differ from those estimates. As of June 30, 2026, we used a third part valuation expert to estimate the fair value of the Public Warrants, and did not identify any other accounting estimates.

Current wording

The preparation of unaudited condensed financial statements and related disclosures in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the unaudited condensed financial statements, and income and expenses during the periods reported. Making estimates requires management to exercise significant judgement. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the unaudited condensed financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could materially differ from those estimates. As of September 30, 2026, we used a third party valuation expert to estimate the fair value of the Public Warrants, and did not identify any other accounting estimates.