Company: AIRJW
Filing Date: 2025-03-25
Form Type: 10-K
Source: 0001013762-25-002263
Chunk: 267

Company: AirJoule Technologies Corp.
Filing Date: 2025-03-25
Form: 10-K
Item: Item 1A
Chunk 267
---
 financial data.

We cannot predict whether investors will find our common stock less
attractive if we rely on these exemptions. If some investors find our common stock less attractive as a result, there may be a less active
trading market for our common stock. The market price of our common stock may be more volatile.

We will remain an emerging growth company until the earliest of: (1)
December 31, 2026, (2) the first fiscal year after our annual gross revenue exceed $1.235 billion, (3) the date on which we have, during
the immediately preceding three-year period, issued more than $1.0 billion in non-convertible debt securities, and (4) the end of any
fiscal year in which the market value of our common stock held by non-affiliates exceeds $700.0 million as of the end of the second quarter
of that fiscal year.

23

Item 1B. Unresolved Staff Comments

None.

Item 1C. Cybersecurity

We regularly assess cybersecurity risks to our systems, applications,
and infrastructure; are in the process of building our capabilities to monitor our information systems for potential vulnerabilities;
and implement controls pursuant to our cybersecurity policies, processes, and practices. To protect our information systems from cybersecurity
threats, we use various security tools that are designed to help identify, escalate, investigate, resolve, and recover from security incidents
in a timely manner. We have also developed a third-party cybersecurity risk management process to conduct due diligence on external entities,
including those that perform cybersecurity services.

Cybersecurity threats, including those resulting from any previous
cybersecurity incidents, have not materially affected our Company, including our business strategy, results of operations, or financial
condition. However, we face certain ongoing risks from cybersecurity threats that, if realized, may be reasonably likely to materially
affect our operations and, therefore, our results of operations and/or financial condition.

For more information about these risks, refer to the risk factor captioned
“Cyber-attacks or a failure in our information technology and data security infrastructure could adversely affect our business and
operations.” in Part I, Item 1A. “Risk Factors.”

Governance

Our board of directors oversees our risk management process, including
as it pertains to cybersecurity risks, directly and through its committees. The Audit Committee of the board of directors oversees our
risk management program, which focuses on the most significant risks to our business, including oversight of information technology,