CAE Inc. (CAE) files Form 40-F: controls affirmed, 321.7M shares outstanding

Rhea-AI Filing Summary

CAE Inc. files its Annual Report on Form 40-F for the fiscal year ended March 31, 2026, which supersedes prior Exchange Act filings for purposes of future offers or sales. The report states 321,734,387 common shares outstanding as of the period end, affirms management concluded disclosure controls and internal controls over financial reporting were effective, and notes PricewaterhouseCoopers LLP issued an attestation report on internal control. The filing lists a five-member independent Audit Committee with two audit committee financial experts and incorporates Exhibit 99.1 (Annual Information Form), Exhibit 99.2 (audited financial statements) and Exhibit 99.3 (Management’s Discussion and Analysis) by reference.

Insights

Corporate Governance Expert

Controls affirmed; governance disclosures comprehensive.

Management reports that disclosure controls and internal control over financial reporting were evaluated and concluded to be effective as of March 31, 2026, using the Internal Control – Integrated Framework (2013).

The filing identifies a five-member Audit Committee with two audit committee financial experts and incorporates audit and MD&A exhibits; subsequent filings will show any amendments or material changes.

Audit & Financial Reporting Specialist

Independent auditor attestation included; no control changes reported.

PricewaterhouseCoopers LLP (PCAOB ID 271) provided an attestation on internal control over financial reporting, and management states there were no changes that materially affected controls during the year ended March 31, 2026.

Fees and pre-approval policies are incorporated by reference to Exhibit 99.1; cash-flow treatment and contractual details remain in the incorporated exhibits.

Key Figures

Shares outstanding: 321,734,387 common shares Fiscal year end: March 31, 2026 Audit committee members: 5 members +2 more

5 metrics

Shares outstanding 321,734,387 common shares as of the close of the period covered by the annual report (fiscal year end)

Fiscal year end March 31, 2026 period covered by this Annual Report on Form 40-F

Audit committee members 5 members Audit Committee composition disclosed in the filing

Audit committee financial experts 2 experts board-designated audit committee financial experts as of the date of the filing

PCAOB ID 271 PricewaterhouseCoopers LLP auditor identification

Key Terms

Form 40-F, Internal Control 6 Integrated Framework (2013), Code of Business Conduct

3 terms

Form 40-F regulatory

"Annual Report on Form 40-F for the year ended March 31, 2026"

A Form 40-F is a standardized annual filing used by certain Canadian companies that trade in U.S. markets to give U.S. regulators and investors the same core financial statements and key disclosures they file in Canada. Think of it as a translated, formally packaged annual report that lets investors in a different marketplace compare a company’s results, governance and risks more easily, which reduces uncertainty and helps investment decisions.

Internal Control 6 Integrated Framework (2013) financial

"management evaluated internal controls based on the Internal Control 6 Integrated Framework (2013)"

Code of Business Conduct corporate governance

"CAE has a code of ethics entitled "Code of Business Conduct," which applies to all directors, officers, and employees"

A code of business conduct is a company's written rulebook that tells employees and managers how to behave, covering honesty, legal compliance, conflicts of interest, use of company information, and how to report problems. For investors it signals how seriously a company manages risk and reputation—strong, enforced rules lower the chance of fraud, fines, or scandals, much like a well-run household with clear house rules reduces chaos and unexpected costs.

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Available on EDGAR 06/22/2026 - 02:29 PM Accepted by SEC EDGAR 06/22/2026 - 02:28 PM Learn about SEC filing dates

FAQ

What does CAE's Form 40-F say about shares outstanding?

CAE reports 321,734,387 common shares outstanding as of the close of the period covered by the annual report. This figure appears in the annual report section disclosing the number of outstanding shares for the period ended March 31, 2026.

Who audited CAE's financial statements in the Form 40-F filing?

The financial statements were audited by PricewaterhouseCoopers LLP (PCAOB ID 271), which also issued an attestation on internal control over financial reporting. The attestation report is included as Exhibit 99.2 to the filing.

What did management conclude about internal controls in the Form 40-F?

Management concluded that disclosure controls and internal control over financial reporting were effective as of March 31, 2026, based on the COSO Internal Control – Integrated Framework (2013), as stated in the report's control sections.

How is CAE's Audit Committee composed according to the filing?

The Audit Committee comprises five directors—Patrick Decostre, Ian L. Edwards, Marianne Harrison, Mary Lou Maher and Louis Têtu—and the board designated two audit committee financial experts, Ms. Marianne Harrison and Ms. Mary Lou Maher.

Which exhibits are incorporated by reference into CAE's Form 40-F?

The filing incorporates Exhibit 99.1 (Annual Information Form), Exhibit 99.2 (audited financial statements) and Exhibit 99.3 (Management’s Discussion and Analysis) for the fiscal year ended March 31, 2026.

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 40-F

(Check One)

☐    REGISTRATION STATEMENT PURSUANT TO SECTION 12 OF THE SECURITIES EXCHANGE ACT OF 1934

or

☑    ANNUAL REPORT PURSUANT TO SECTION 13(A) OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

For fiscal year ended March 31, 2026            Commission File number 1-31402

CAE INC.

(Exact name of Registrant as specified in its charter)

Not Applicable

(Translation of Registrant’s name into English (if applicable))

Canada (Province or other jurisdiction of incorporation or organization) 3699 (Primary Standard Industrial Classification Code Number (if applicable)) Not Applicable (I.R.S. Employer Identification Number (if applicable))

8585 Côte-de-Liesse, Saint-Laurent, Québec, H4T 1G6

514-341-6780

(Address and telephone number of Registrant’s principal executive office)

CT Corporation System, 28 Liberty Street, New York, NY 10005, (212) 894-8940

(Name, address (including zip code) and telephone number (including area code) of

agent for service in the United States)

Securities registered or to be registered pursuant to Section 12(b) of the Securities Exchange Act of 1934 ("Exchange Act"):

Title of Each Class            Trading                Name of Each Exchange

                    Symbol                On Which Registered

Common Shares,            CAE                New York Stock Exchange
including associated Common Share
purchase rights pursuant to the Registrant’s

Shareholder Rights Plan, which purchase rights
will trade together with the Common Shares

Securities registered or to be registered pursuant to Section 12(g) of the Exchange Act: None

Securities for which there is a reporting obligation pursuant to Section 15(d) of the Exchange Act: None

For annual reports, indicate by check mark the information filed with this form:

☑ Annual Information Form            ☑ Audited Annual Financial Statements

Indicate the number of outstanding shares of each of the issuer’s classes of capital or common stock as of the close of the period covered by the annual report: 321,734,387 common shares

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act 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 an emerging growth company as defined in Rule 12b-2 of the Exchange Act.

Emerging growth company    ☐

If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, 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.         ☐

† The term “new or revised financial accounting standard” refers to any update issued by the Financial Accounting Standards Board to its Accounting Standards Codification after April 5, 2012.

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 Exchange 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).                                     ☐

PRIOR FILINGS MODIFIED AND SUPERSEDED

The annual report on Form 40-F of CAE Inc. (“CAE” or the “Company”) for the year ended March 31, 2026, at the time of filing with the U.S. Securities and Exchange Commission (the “SEC” or “Commission”), modifies and supersedes all prior documents filed pursuant to Sections 13, 14 and 15(d) of the Exchange Act, as amended, for purposes of any offers or sales of any securities after the date of such filing pursuant to any registration statement or prospectus filed pursuant to the Securities Act of 1933 which incorporates by reference such annual report on Form 40-F.

DISCLOSURE CONTROLS AND PROCEDURES

A. Evaluation of disclosure controls and procedures. Our disclosure controls and procedures are designed to ensure that information required to be disclosed by CAE in reports filed with securities regulatory agencies is recorded, processed, summarized and reported on a timely basis and is accumulated and communicated to CAE’s management, including our President and Chief Executive Officer and our Chief Financial Officer, as appropriate, to allow timely decisions regarding disclosure.

Under the supervision of the President and Chief Executive Officer and the Chief Financial Officer, management evaluated the effectiveness of CAE’s disclosure controls and procedures, as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act, as amended, and under National Instrument 52-109 – Certification of Disclosure in Issuers’ Annual and Interim Filings, as of March 31, 2026, the end of the period covered by this Annual Report on Form 40-F. The President and Chief Executive Officer and the Chief Financial Officer concluded from the evaluation that the design and operation of CAE’s disclosure controls and procedures were effective as at March 31, 2026.

B. Management’s annual report on internal control over financial reporting. CAE’s management is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act.

CAE’s internal control over financial reporting includes those policies and procedures that: (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of CAE’s assets; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that CAE’s receipts and expenditures are being made only in accordance with authorizations of its management and directors; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of CAE’s assets that could have a material effect on the financial statements.

Management evaluated the effectiveness of CAE’s internal controls over financial reporting as of March 31, 2026, based on the framework and criteria set forth in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), and has concluded that CAE’s internal control over financial reporting is effective as of the end of the period covered by this Annual Report on Form 40-F.

C. Attestation report of the Independent Auditor. PricewaterhouseCoopers LLP (PCAOB ID 271), independent auditor who audited and reported on CAE’s financial statements included in this annual report, has issued an attestation report on the effectiveness of CAE’s internal control over financial reporting as of the end of the period covered by this Annual Report on Form 40-F.  This attestation report is included in Exhibit 99.2 to this Annual Report on Form 40-F and is incorporated herein by reference.

D. Changes in internal control over financial reporting. There were no changes to CAE’s internal control over financial reporting during the year ended March 31, 2026 that have materially affected, or are reasonably likely to materially affect, CAE’s internal control over financial reporting.

E. Limitations on the effectiveness of controls. A control system, no matter how well designed and operated, can provide only reasonable, not absolute, assurance with respect to the reliability of financial reporting and financial statement preparation. Accordingly, CAE’s management, including our President and Chief Executive Officer and our Chief Financial Officer, does not expect that CAE’s internal control over financial reporting will prevent or detect all errors and all fraud.

CAE will continue to periodically review its disclosure controls and procedures and internal control over financial reporting and may make modifications from time to time as considered necessary or desirable.

NOTICES PURSUANT TO REGULATION BTR

The Company was not required by Rule 104 of Regulation BTR to send any notices to any of its directors or executive officers during the fiscal year ended March 31, 2026.

AUDIT COMMITTEE AND AUDIT COMMITTEE FINANCIAL EXPERT

CAE has a separately-designated standing Audit Committee established in accordance with section 3(a)(58)(A) of the Exchange Act. The Company’s Audit Committee is comprised of five directors, all of whom, in the opinion of CAE’s board of directors, are independent (as determined under Rule 10A-3 of the Exchange Act and the rules of the NYSE) and are financially literate. CAE’s Audit Committee is, as of the date hereof, comprised of the following directors: Patrick Decostre, Ian L. Edwards, Marianne Harrison, Mary Lou Maher and Louis Têtu.

CAE’s board of directors has determined that, as of the date hereof, it has two audit committee financial experts serving on its audit committee. The board of directors has determined that Ms. Marianne Harrison and Ms. Mary Lou Maher are audit committee financial experts within the meaning of General Instruction B(8)(b) of Form 40-F and are independent as that term is defined by the New York Stock Exchange’s corporate governance standards applicable to CAE.

The Commission has indicated that the designation of a person as an audit committee financial expert does not make such person an “expert” for any purpose, does not impose on such person any duties, obligations or liability that are greater than those imposed on such person as a member of the audit committee and the board of directors in the absence of such designation and does not affect the duties, obligations or liability of any other member of the audit committee or board of directors.

CODE OF ETHICS

CAE has a code of ethics entitled “Code of Business Conduct,” which applies to all directors, officers, and employees of CAE and CAE’s wholly-owned and controlled subsidiaries, including CAE’s principal executive officer, principal financial officer, principal accounting officer, employees seconded to joint venture companies, agents, representatives, contractors, suppliers and consultants. The Code of Business Conduct is available at CAE’s website http://www.cae.com/investors/governance/ and is available in print to any shareholder who requests it. Requests for copies of the Code of Business Conduct should be made by contacting CAE’s Investor Relations department, 8585 de la Côte-de-Liesse, Saint-Laurent (Québec), Canada H4T 1G6, email: investor.relations@cae.com. Amendments to the Code of Business Conduct and waivers, if any, for executive officers will be disclosed on CAE’s website. Unless specifically referred to herein, the information on CAE’s website shall not be deemed to be incorporated by reference in this annual report.

CAE has adopted an insider trading policy that is reasonably designed to promote compliance with applicable insider trading laws, rules and regulations, and any listing standards applicable to CAE. CAE’s Insider Trading Policy is available at CAE’s website at https://www.cae.com/sustainability/responsible-business-conduct.

PRINCIPAL ACCOUNTANT FEES AND SERVICES

The disclosure provided under section 10.3 “Approval of Services” on pages 33-34 of Exhibit 99.1, Annual Information Form, providing details on the fees billed by PricewaterhouseCoopers LLP, the Company’s principal accountant, to CAE in each of the years ended March 31, 2026 and March 31, 2025 for professional services rendered to CAE, is incorporated by reference herein.

AUDIT COMMITTEE PRE-APPROVAL POLICIES AND PROCEDURES

The disclosure provided under section 10.3 “Approval of Services” on pages 33-34 of Exhibit 99.1, Annual Information Form, is incorporated by reference herein.

OFF-BALANCE SHEET ARRANGEMENTS

The disclosure provided under section 8.2 “Off balance sheet arrangements” on page 26 of Exhibit 99.3, Management’s Discussion and Analysis, is incorporated by reference herein.

CONTRACTUAL OBLIGATIONS

The disclosure provided under section 7.4 “Contingencies and commitments” on page 24 of Exhibit 99.3, Management’s Discussion and Analysis, is incorporated by reference herein.

MINE SAFETY DISCLOSURE

Not applicable.

SIGNIFICANT DIFFERENCES

A summary of significant differences between corporate governance practices followed by CAE and corporate governance practices required to be followed by U.S. domestic companies under the New York Stock Exchange’s Listing Standards (disclosure required by section 303A.11 of the NYSE Listed Company Manual) is available at CAE’s website http://www.cae.com/investors/governance/.

UNDERTAKING AND CONSENT TO

SERVICE OF PROCESS

A.    Undertaking

    CAE Inc. (the “Registrant”) undertakes to make available, in person or by telephone, representatives to respond to inquiries made by the Commission staff, and to furnish promptly, when requested to do so by the Commission staff, information relating to: the securities in relation to which the obligation to file an annual report on Form 40-F arises; or transactions in said securities.

B.    Consent to Service of Process

The Registrant has previously filed with the Commission a Form F-X in connection with the Common Shares, including the associated Common Share purchase rights pursuant to the Registrant’s Shareholder Rights Plan, which purchase rights trade together with the Common Shares.

SIGNATURES

Pursuant to the requirements of the Exchange Act, the Registrant certifies that it meets all of the requirements for filing on Form 40-F and has duly caused this annual report to be signed on its behalf by the undersigned, thereto duly authorized.

Date:    June 22, 2026                    CAE INC.

By:    /s/ Mark Hounsell                

Name:    Mark Hounsell

Title:     Chief Legal Officer

EXHIBIT INDEX

Exhibit No.			Description
23.1			Consent of Independent Registered Public Accounting Firm
31.1			Certification of Chief Executive Officer required by Rule 13a-14(a) or Rule 15d-14(a)
31.2			Certification of Chief Financial Officer required by Rule 13a-14(a) or Rule 15d-14(a)
32.1			Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as enacted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 †
32.2			Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as enacted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 †
97.1			CAE Inc. Executive Compensation Clawback Policy
99.1			Annual Information Form for the fiscal year ended March 31, 2026
99.2			Audited annual financial statements for the fiscal year ended March 31, 2026
99.3			Management’s Discussion and Analysis for the fiscal year ended March 31, 2026
99.4			Notice and Management Proxy Circular dated June 11, 2026 (incorporated by reference to CAE’s Form 6-K (commission file no. 1-31402) furnished to the Commission on June 22, 2026)

† This exhibit shall not be deemed “filed” for purposes of Section 18 of the Exchange Act or otherwise subject to the liabilities of that section, nor shall it be deemed incorporated by reference on any filing under the Securities Act of 1933 or the Exchange Act, whether made before or after the date hereof and irrespective of any general incorporation language in any filings.

Exhibits 99.1, 99.2 and 99.3 of this Annual Report on Form 40-F are incorporated by reference into the Registration Statements on Form S-8 of the Registrant filed with the Securities and Exchange Commission on November 3, 2023 (Registration No. 333-275323), on October 7, 2022 (Registration No. 333-267775), on September 20, 2016 (Registration No. 333-213708), on November 14, 2008 (Registration No. 333-155366) and on July 26, 2002 (Registration No. 333-97185), (together, the “Registration Statements”). Exhibit 23.1 is incorporated by reference as an exhibit to the Registration Statements.