Company: WELNF
Filing Date: 2025-11-12
Form Type: DEFM14A
Source: 0001104659-25-109577
Chunk: 423

Company: Integrated Wellness Acquisition Corp
Filing Date: 2025-11-12
Form: DEFM14A
Chunk 423
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348, respectively. Refer to our debt profile above. Related Party Related party debt owed is noninterest bearing and due on demand. On June 30, 2025, and December 31, 2024, related party payables totaled are $2,761,606 and $1,857,614 respectively. Refer to Note 13 — “Commitments and Contingencies” in Part II, Item 8 — Financial Statements and Supplementary Data” for disclosure of our debt obligations. Off-balance sheet financing arrangements We have no obligations, assets or liabilities which would be considered off-balance sheet arrangements. We do not participate in transactions that create relationships with unconsolidated entities or financial partnerships, often referred to as variable interest entities, which would have been established for the purpose of facilitating off-balance sheet arrangements. We have not entered into any off-balance sheet financing arrangements, established any special purpose entities, guaranteed any debt or commitments of other entities, or purchased any non-financial assets.

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TABLE OF CONTENTS

#### Related party transactions
Refer to Note 10 — “Related Party Transactions” in Part I, Item 1 — Financial Statements and Supplementary Data” for disclosure of our related party transactions.

#### Recently Issued Accounting Standards
See Note 3 to our Consolidated Financial Statements for a discussion of recently issued and adopted accounting pronouncements.

#### Critical Accounting Policies
Our critical accounting policies and estimates are reviewed periodically, and any changes that could materially impact our financial results are disclosed.

#### Critical accounting estimates
Our discussion and analysis of our financial condition and results of operations are based upon our financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”). The preparation of these financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues, and expenses. We base our estimates on historical experience and on various other assumptions that we believe to be reasonable under the circumstances. Actual results may differ from these estimates. We believe the following critical accounting policies affect the more significant judgments and estimates used in the preparation of our financial statements. For additional information on our accounting policies, see Note 3 to our audited consolidated financial statements.

#### Emerging Growth Company Status
Pursuant to the JOBS Act, an emerging growth company is provided the option to adopt new or revised accounting standards that may be issued by FASB or the SEC either (i) within the same periods as those otherwise applicable to non-emerging growth companies or (ii)