Company: WELNF
Filing Date: 2025-11-12
Form Type: DEFM14A
Source: 0001104659-25-109577
Chunk: 218

Company: Integrated Wellness Acquisition Corp
Filing Date: 2025-11-12
Form: DEFM14A
Chunk 218
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 Accounting Adjustments:**

(a)

To reflect the removal of the previously recognized realized earnings and dividend income from IWAC’s marketable securities held in the Trust Account which will be released upon the Closing of the Business Combination.

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(b) To reflect the estimated transaction costs for IWAC for certain accounting, legal, and other professional fees expected to be incurred in connection with the Business Combination. (c) To reflect estimated transaction costs for Btab for certain accounting, auditing, and other professional fees expected to be incurred in connection with the Business Combination that are not deemed to be specific incremental costs directly attributable to this proposed offering of securities. (d) The pro forma basic and diluted net loss per share amounts are computed using the two-class method required for companies with multiple classes of common stock, which determines net loss per common share for each class of common stock according to dividends declared or accumulated and participation rights in distributed and undistributed earnings or losses. The pro forma weighted average shares outstanding presented in the unaudited pro forma condensed combined statements of operations are based upon the number of Pubco shares outstanding at the Closing of the Business Combination, assuming the Business Combination occurred on January 1, 2024. Pro forma basic and diluted loss per share is calculated as follows for the three months ended June 30, 2025:

| ​                                                                                                                                                                                                                 | ​ | ​ | Six MonthsEnded June 30, 2025    |   |            |   |   |   |         |   |         |   | ​ |
|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:--|:--|:---------------------------------|:--|-----------:|:--|:--|:--|:--------|:--|--------:|:--|:--|
| ​                                                                                                                                                                                                                 | ​ | ​ | Assuming NoRedemptions Into Cash |   |            |   |   |   |         |   |         |   | ​ |
| ​                                                                                                                                                                                                                 | ​ | ​ | Class A                          |   |            |   | ​ | ​ | Class V |   |         |   | ​ |
| Numerator:                                                                                                                                                                                                        | ​ | ​ | ​                                | ​ |          ​ | ​ | ​ | ​ | ​       | ​ |       ​ | ​ | ​ |
| Allocation of pro forma net loss                                                                                                                                                                                  | ​ | ​ | ​                                | $ | -1,348,082 | ​ | ​ | ​ | ​       | $ |