Company: ATMCW
Filing Date: 2025-11-17
Form Type: DEFM14A
Source: 0001493152-25-023842
Chunk: 362

Company: ALPHATIME ACQUISITION CORP
Filing Date: 2025-11-17
Form: DEFM14A
Chunk 362
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| Deferred offering costs                                              
 charged to APIC                                                      |     | $ |                                - |   |     | $ |                          865,199 |   |
| Deferred offering cost                                               
 related to fair value of Unit Purchase Option net of proceeds        |     | $ |                                - |   |     | $ |                           10,681 |   |
| Allocation of offering                                               
 costs to ordinary shares subject to redemption                       |     | $ |                                - |   |     | $ |                        4,770,382 |   |
| Reclassification of                                                  
 ordinary shares subject to redemption                                |     | $ |                                - |   |     | $ |                       67,274,310 |   |
| Remeasurement                                                        
 adjustment on class A ordinary shares subject to possible redemption |     | $ |                                - |   |     | $ |                        8,427,382 |   |
| Subsequent measurement                                               
 of ordinary shares subject to possible redemption                    |     | $ |                        3,332,552 |   |     | $ |                        3,130,199 |   |
| Deferred underwriting                                                
 commission charged to APIC                                           |     | $ |                                - |   |     | $ |                        2,415,000 |   |
| Disposal of long-term equity investment in exchange for debt         
 relief                                                               |     |   |                                  |   |     |   |                                  |   |

<div align='center'>The accompanying notes are an integral part of these financial statements.</div>

| F-6 |

<div align='center'>ALPHATIME ACQUISITION CORP

NOTES TO FINANCIAL STATEMENTS</div>

Note 1 - Description of Organization, Business Operations and Liquidity

Organization and Business Description

AlphaTime Acquisition Corp (the “Company”) was incorporated in Cayman Islands on September 15, 2021. The Company was formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses (the “Business Combination”). The Company is not limited to a particular industry or sector for purposes of consummating a Business Combination. The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies.

As of December 31, 2024, the Company had not commenced any operations. All activities for the period from September