Company: WLACW
Filing Date: 2025-09-17
Form Type: 425
Source: 0001493152-25-013809
Chunk: 9

Company: Willow Lane Acquisition Corp.
Filing Date: 2025-09-17
Form: 425
Chunk 9
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ACY OF THE DISCLOSURE IN THIS REPORT. ANY REPRESENTATION TO THE CONTRARY CONSTITUTES A CRIMINAL OFFENSE.

Non-GAAP Financial Measures

This communication
includes certain financial measures not presented in accordance with generally accepted accounting principles (“GAAP”), including,
but not limited to, earnings before interest, taxes, depreciation and amortization (“EBITDA”) and certain ratios and other
metrics derived therefrom. Note that other companies may calculate these non-GAAP financial measures differently, and, therefore, such
financial measures may not be directly comparable to similarly titled measures of other companies. Further, these non-GAAP financial
measures are not measures of financial performance in accordance with GAAP and may exclude items that are significant in understanding
and assessing Boost Run’s financial results. Therefore, these measures, and other measures that are calculated using such non-GAAP
measures, should not be considered in isolation or as an alternative to net income, cash flows from operations or other measures of profitability,
liquidity or performance under GAAP. You should be aware that Boost Run’s and Willow Lane’s presentation of these measures
may not be comparable to similarly titled measures used by other companies. Boost Run and Willow Lane believe these non-GAAP measures
of financial results provide useful information to management and investors regarding certain financial and business trends relating
to Boost Run’s financial condition and results of operations. Boost Run and Willow Lane believe that the use of these non-GAAP
financial measures provides an additional tool for investors to use in evaluating ongoing operating results and trends in Boost Run,
and in comparing Boost Run’s financial measures with those of other similar companies, many of which present similar non-GAAP financial
measures to investors. These non-GAAP financial measures are subject to inherent limitations as they reflect the exercise of judgments
by management about which items of expense and income are excluded or included in determining financial measures. Please refer to the
investor presentation, which has been furnished as Exhibit 99.1 to Willow Lane’s Current Report on Form 8-K, which was in turn
filed with the SEC on September 15, 2025, for a reconciliation of these measures to what Boost Run believes are the most directly comparable
measures evaluated in accordance with GAAP. Certain monetary amounts, percentages and other figures included in this communication have
been subject to rounding adjustments. The presentation of such non-GAAP measures, which may include adjustments to exclude unusual or
non-recurring items, should not be construed as an