Company: WLACW
Filing Date: 2025-05-14
Form Type: 10-Q
Source: 0001641172-25-010349
Chunk: 36

Company: Willow Lane Acquisition Corp.
Filing Date: 2025-05-14
Form: 10-Q
Item: Part I, Item 1
Chunk 36
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) Annual Report on Form 10-K for the year ended December 31, 2024. Any of these factors
could result in a significant or material adverse effect on our results of operations or financial condition. Additional risks could
arise that may also affect our business or ability to consummate an initial Business Combination. We may disclose changes to such risk
factors or disclose additional risk factors from time to time in our future filings with the SEC.

Changes
in international trade policies, tariffs and treaties affecting imports and exports may have a material adverse effect on our search
for an initial Business Combination target or the performance or business prospects of a post-Business Combination company.

There
have recently been significant changes to international trade policies and tariffs affecting imports and exports. Any significant increases
in tariffs on goods or materials or other changes in trade policy could negatively affect our search for a target and/or our ability
to complete our initial Business Combination.

Recently,
the U.S. has implemented a range of new tariffs and increases to existing tariffs. In response to the “tariffs announced by the
U.S., other countries have imposed, are considering imposing, and may in the future impose new or increased tariffs on certain exports
from the United States. There is currently significant uncertainty about the future relationship between the United States and other
countries with respect to trade policies, taxes, government regulations and tariffs. and we cannot predict whether, and to what extent,
current tariffs will continue or trade policies will change in the future.

Tariffs,
or the threat of tariffs or increased tariffs, could have a significant negative impact on certain businesses (either due to domestic
businesses’ reliance on imported goods or dependence on access to foreign markets, or foreign businesses’ reliance on sales
into the United States). In addition, retaliatory tariffs could have a significant negative impact on foreign businesses that rely on
imports from the United States, and domestic businesses that rely on exporting goods internationally. These tariffs and threats of tariffs
and other potential trade policy changes could negatively affect the attractiveness of certain initial Business Combination targets,
or lead to material adverse effects on a post-Business Combination company. Among other things, historical financial performance of companies
affected by trade policies and/or tariffs may not provide useful guidance as to the future performance of such companies, because future
financial performance of those companies may be materially affected by new U.S. tariffs or foreign retaliatory tariffs, or other changes
to trade policies. The business prospects of a particular target for a Business Combination could change even after