Company: FTII
Filing Date: 2025-02-14
Form Type: S-4
Source: 0001493152-25-006997
Chunk: 197

Company: FutureTech II Acquisition Corp.
Filing Date: 2025-02-14
Form: S-4
Chunk 197
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| Net loss per share – basic and diluted              |     | $ |                                        (0.55 | ) |     | $ |                                (5.96 | ) |

A total of 862,124
shares associated with outstanding Longevity Converted Stock Option agreements for the nine months ended September 30, 2024 and the year
ended December 31, 2023 have been excluded from the calculation as their effect would have been anti-dilutive.

Note 5 — Business Combination
Pro Forma Adjustments

Adjustments to Unaudited Pro Forma Condensed Combined Balance Sheet

The adjustments
related to the Business Combination and Other Related Events included in the unaudited pro forma condensed combined balance sheet as of
September 30, 2024 are as follows:

| (A) | Reflects the liquidation and reclassification of $9.9 million of investments held in the Trust Account 
 to cash and cash equivalents that becomes available for general corporate use by Longevity.            |

| (B) | Reflects the PIPE Investment of $5,000,000 upon the issuance of 1,000,000 shares of Common Stock, par 
 value of $0.0001, at a price of $5.00 per share.                                                      |

| (C) | Reflects the preliminary estimated direct and incremental transaction costs of $5.2 million. |

| Legal, advisory and other professional fees in accrued liabilities |     |   159,520 |
| Legal, advisory and other professional fees to be incurred         |     | 1,585,480 |
| Deferred underwriter fees to be paid in cash                       |     |   900,000 |
| Deferred underwriter fees converted to a promissory note           |     | 1,075,000 |
| Deferred underwriter fees to be paid in Class A Common Stock       |     | 1,475,000 |
| Total                                                              |     | 5,195,000 |

| 93 |

On February 4,
2025, the Underwriters agreed to receive (i) $500,000 in cash at the time of the Closing, (ii) $1,475,000 of the total aggregate
amount of deferred underwriting commission owed to them in the form of 147,500 shares of FutureTech Common Stock to be issued at the
Closing, (iii) to convert $1,475,000 into a one-year promissory note (the “D Boral Note”)