Company: ATMCW
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001641172-25-004801
Chunk: 1751

Company: ALPHATIME ACQUISITION CORP
Filing Date: 2025-04-15
Form: 10-K
Item: Item 1A
Chunk 1751
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 equally as a result
of poor management practices, asset shifting, conglomerate structures that result in preferential treatment to some parts of the overall
company, and cronyism. The lack of transparency and ambiguity in the regulatory process also may result in inadequate credit evaluation
and weakness that may precipitate or encourage financial crisis. In our evaluation of a Business Combination we will have to evaluate
the corporate governance of a target and the business environment, and in accordance with United States laws for reporting companies
take steps to implement practices that will cause compliance with all applicable rules and accounting practices. Notwithstanding these
intended efforts, there may be endemic practices and local laws that could add risk to an investment we ultimately make and that result
in an adverse effect on our operations and financial results.

42

We
may face additional and distinctive risks if we acquire a technology business.

Business
combinations with technology businesses may involve special considerations and risks. If we complete our initial business combination
with a technology business, we will be subject to the following risks, any of which could be detrimental to us and the business we acquire:

    ●
    If
    we are unable to keep pace with evolving technology and changes in the technology services industry, our revenues and future prospects
    may decline;

    ●
    Any
    business or company we acquire could be vulnerable to cyberattack or theft of individual identities or personal data;

    ●
    Difficulties
    with any products or services we provide could damage our reputation and business;

    ●
    A
    failure to comply with privacy regulations could adversely affect relations with customers and have a negative impact on business;

    ●
    We
    may not be able to protect our intellectual property and we may be subject to infringement claims; and

    ●
    
    We
    and any business or company we acquire may not be able to adapt to the complex and evolving regulatory environment for financial
    technology services.

Any
of the foregoing could have an adverse impact on our operations following a Business Combination. However, our efforts in identifying
prospective target businesses will not be limited to technology businesses. Accordingly, if we acquire a target business in another industry,
these risks will likely not affect us and we will be subject to other risks attendant with the specific industry in which we operate
or target business which we acquire, none of which can be presently ascertained.

If
we effect our initial business combination with a business located in the in the PRC, the laws applicable