Company: ATMCW
Filing Date: 2025-11-17
Form Type: DEFM14A
Source: 0001493152-25-023842
Chunk: 448

Company: ALPHATIME ACQUISITION CORP
Filing Date: 2025-11-17
Form: DEFM14A
Chunk 448
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 audit of the financial statements that was communicated or required to be communicated to the audit committee and that: (1) relates to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging, subjective, or complex judgments. We determined that there are no critical audit matters.

/s/ Simon & Edward, LLP

We have served as the Company’s auditor since 2025.

PCAOB ID: 2485

Los Angeles, California

August 18, 2025

| F-59 |

<div align='center'>HCYC HOLDING COMPANY

CONSOLIDATED BALANCE SHEETS

(In U.S. dollars)</div>

|                                                                |     |           As 
 of March 31, |    |   |     |           As 
 of March 31, |    |   |
|                                                                |     |         2025 |    |   |     |         2024 |    |   |
| ASSETS                                                         |     |              |    |   |     |              |    |   |
| Total                                                          
 assets                                                         |     |              |  - |   |     |              |  - |   |
| LIABILITIES                                                    
 AND SHAREHOLDERS’ EQUITY                                       |     |              |    |   |     |              |    |   |
| Total                                                          
 liabilities                                                    |     |              |  - |   |     |              |  - |   |
| Shareholders’                                                  
 equity                                                         |     |              |    |   |     |              |    |   |
| Ordinary                                                       
 shares*(par value of $1                                        
 per share; 50,000                                              
 shares authorized as of March 31, 2025 and 2024, respectively; 
 1 shares                                                       
 issued and outstanding as of March 31, 2025 and 2024)          |     |              |  1 |   |     |              |  1 |   |
| Ordinary shares, value                                         |     |              |  1 |   |     |              |  1 |   |
| Subscription                                                   
 receivable                                                     |     |              | (1 | ) |     |              | (1 | ) |
| Total                                                          
 shareholders’ equity                                           |     |              |  - |   |     |              |  - |   |
| TOTAL                                                          
 LIABILITIES AND SHAREHOLDERS’ EQUITY                           |     |              |  - |