Company: WLACW
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001493152-25-021938
Chunk: 19

Company: Willow Lane Acquisition Corp.
Filing Date: 2025-11-12
Form: 10-Q
Item: Part I, Item 1
Chunk 19
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 For the Three Months Ended
    September 30, 2025  
    For the Nine Months Ended
    September 30, 2025  
    For the Period from July 3, 2024 (inception) through September 30, 2024 

    Class A  
    Class B  
    Class A  
    Class B  
    Class A  
    Class B 
  
    Basic and diluted net income (loss) per Ordinary Share: 

    Numerator: 

    Allocation of net income (loss) 
    $575,100  
    $210,431  
    $2,372,941  
    $868,266  
    $—  
    $(43,124)
  
    Denominator: 

    Weighted-average shares outstanding 
     12,650,000  
     4,628,674  
     12,650,000  
     4,628,674  
     —  
     4,024,934 
  
    Basic and diluted net income (loss) per Ordinary Share 
    $0.05  
    $0.05  
    $0.19  
    $0.19  
    $—  
    $(0.01)

Recent
Accounting Pronouncements

Management
does not believe that any recently issued, but not effective, accounting standards, if currently adopted, would have a material effect
on the accompanying unaudited condensed financial statements.

Note
3 — Initial Public Offering

Pursuant
to the Initial Public Offering, on November 12, 2024, the Company sold 12,650,000 Units, which included the full exercise of the Over-Allotment
Option in the amount of 1,650,000 Option Units, at a price of $10.00 per Unit. Each Unit consists of one Class A Ordinary Share and one-half
of one redeemable Public Warrant. Each whole Public Warrant entitles the holder to purchase one Class A Ordinary Share at a price of
$11.50 per share, subject to adjustment. Each Public Warrant will become exercisable 30 days after the completion of the initial Business
Combination and will expire five years after the completion of the initial Business Combination, or earlier upon redemption or liquidation.

Note
4 — Private Placement

Simultaneously
with the closing