Company: ATMCW
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001641172-25-004801
Chunk: 1745

Company: ALPHATIME ACQUISITION CORP
Filing Date: 2025-04-15
Form: 10-K
Item: Item 1A
Chunk 1745
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fringing technology, which could require significant time (during which we would
be unable to continue to offer our affected offerings), effort and expense and may ultimately not be successful. Any of these events
could adversely affect our business, results of operations and financial condition.

We
may seek acquisition opportunities with an early-stage company, a financially unstable business or an entity lacking an established record
of revenue or earnings.

To
the extent we complete our initial business combination with an early-stage company, a financially unstable business or an entity lacking
an established record of sales or earnings, we may be affected by numerous risks inherent in the operations of the business with which
we combine. These risks include investing in a business without a proven business model and with limited historical financial data, volatile
revenues or earnings, intense competition and difficulties in obtaining and retaining key personnel. Although our officers and directors
will endeavor to evaluate the risks inherent in a particular target business, we may not be able to properly ascertain or assess all
of the significant risk factors and we may not have adequate time to complete due diligence. Furthermore, some of these risks may be
outside of our control and leave us with no ability to control or reduce the chances that those risks will adversely impact a target
business.

38

Risks
Related to Acquiring and Operating a Business Outside of the United States

We
may effect a Business Combination with a company located outside of the United States and if we do, we would be subject to a variety
of additional risks that may negatively impact our business operations and financial results.

If
we consummate a Business Combination with a target business located outside of the United States, we would be subject to any special
considerations or risks associated with companies operating in the target business’ governing jurisdiction, including any of the
following:

    ●
    
    rules
    and regulations or currency redemption or corporate withholding taxes on individuals;

    ●
    tariffs
    and trade barriers;

    ●
    regulations
    related to customs and import/export matters;

    ●
    longer
    payment cycles than in the United States;

    ●
    inflation;

    ●
    economic
    policies and market conditions;

    ●
    unexpected
    changes in regulatory requirements;

    ●
    challenges
    in managing and staffing international operations;

    ●
    tax
    issues, such as tax law changes and variations in tax laws as compared to the United States;

    ●
    currency
    fluctuations;

    ●