Company: SWAGW
Filing Date: 2025-04-14
Form Type: 10-K
Source: 0001213900-25-031596
Chunk: 228

Company: Stran & Company, Inc.
Filing Date: 2025-04-14
Form: 10-K
Item: Item 1A
Chunk 228
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 to extensive and changing federal,
state and foreign laws and regulations establishing health and environmental quality standards, and may be subject to liability or penalties
for violations of those standards. We may be subject to future liabilities or obligations as a result of new or more stringent interpretations
of existing laws and regulations. In addition, we may have liabilities or obligations in the future if we discover any environmental contamination
or liability at any of our facilities, or at facilities we may acquire.

If we are unable to accurately predict our
future tax liabilities, become subject to increased levels of taxation or our tax contingencies are unfavorably resolved, our results
of operations and financial condition could be adversely affected.

Changes in tax laws or regulations in the jurisdictions
in which we do business, including the United States, or changes in how the tax laws are interpreted, could further impact our effective
tax rate, further restrict our ability to repatriate undistributed offshore earnings, or impose new restrictions, costs or prohibitions
on our current practices and reduce our net income and adversely affect our cash flows.

We are also subject to tax audits in the United
States and other jurisdictions and our tax positions may be challenged by tax authorities. Although we believe that our current tax provisions
are reasonable and appropriate, there can be no assurance that these items will be settled for the amounts accrued, that additional tax
exposures will not be identified in the future or that additional tax reserves will not be necessary for any such exposures. Any increase
in the amount of taxation incurred as a result of challenges to our tax filing positions could result in a material adverse effect on
our business, results of operations and financial condition.

31

Risks Related to our Common Stock and Publicly-Traded
Warrants

The market prices of our securities may
fluctuate, and you could lose all or part of your investment.

The market prices for our securities are likely
to be volatile, in part because our shares and publicly-traded warrants have only been traded publicly since November 9, 2021. In addition,
the market prices of our securities may fluctuate significantly in response to several factors, most of which we cannot control, including:

●actual or anticipated variations in our periodic operating results;

●increases in market interest rates that lead investors of our common stock and publicly-traded warrants
to demand a higher investment return;

●changes in earnings estimates;

●changes in market valuations of similar companies;

●actions or announcements by our competitors;

●adverse market reaction to any