Company: FTII
Filing Date: 2025-02-14
Form Type: S-4
Source: 0001493152-25-006997
Chunk: 272

Company: FutureTech II Acquisition Corp.
Filing Date: 2025-02-14
Form: S-4
Chunk 272
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 Extension Meeting.                                                                                       |

| (D) | Excludes the $1,475,000 in deferred underwriter fees that will be paid in FutureTech Common Stock and 
 the $1,075,000 converted into a promissory note in accordance with the Deferred Discount Agreement.   |

| 138 |

Maximum Redemptions Scenario

|                                                        |     | Sources |             |
|:-------------------------------------------------------|:----|:--------|------------:|
| Cash in Trust                                          |     | $       |           — |
| Longevity Equity Rollover                              |     |         | 100,000,000 |
| PIPE Investment                                        |     |         |   5,000,000 |
| Cash in FutureTech & Longevity Operating Bank Accounts |     |         |     673,612 |
| Total Sources                                          |     | $       | 105,673,612 |

|                                  |     | Uses |             |
|:---------------------------------|:----|:-----|------------:|
| Cash to FutureTech Balance Sheet |     | $    |   3,028,612 |
| Longevity Equity Rollover(A)     |     |      | 100,000,000 |
| Estimated Transaction Expense(B) |     |      |   2,645,000 |
| Total Uses                       |     | $    | 105,673,612 |

| (A) | Reflects the issuance of 9,217,200 shares of FutureTech Common Stock to the Existing Longevity Stockholders                             
 at the Closing as the Merger Consideration and the value of each outstanding options (whether vested or unvested) to purchase Longevity 
 Common Stock that is converted into a new FutureTech option, as applicable, in accordance with the Merger Agreement.                    |

| (B) | Excludes the $1,475,000 in deferred underwriter fees that will be paid in FutureTech Common Stock and 
 the $1,075,000 converted into a promissory note in accordance with the Deferred Discount Agreement.   |

Expected Accounting Treatment
of the Business Combination

Expected Accounting Treatment of the Target Acquisitions

The Merger will
be accounted for in accordance with Accounting Standards Codification Topic 805, Business Combinations (“ASC 805”), with Cerevast
considered to be the accounting acquirer. The Merger will be accounted for as a capital transaction by Cerevast. Longevity does not meet
the definition of a business,