Company: CSTAF
Filing Date: 2025-04-02
Form Type: 10-K
Source: 0001213900-25-027555
Chunk: 93

Company: Constellation Acquisition Corp I
Filing Date: 2025-04-02
Form: 10-K
Item: Item 1
Chunk 93
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 operations or opportunities outside
of the United States for our Business Combination, we would be subject to risks associated with cross-border Business Combinations, including
in connection with investigating, agreeing to and completing our Business Combination, conducting due diligence in a foreign jurisdiction,
having such transaction approved by any local governments, regulators or agencies and changes in the purchase price based on fluctuations
in foreign exchange rates.

If we effect our Business Combination with such a company, we would
be subject to any special considerations or risks associated with companies operating in an international setting, including any of the
following:

●costs and difficulties inherent in managing cross-border
business operations;

●rules and regulations regarding currency redemption;

●complex corporate withholding taxes on individuals;

●laws governing the manner in which future Business Combinations
may be effected;

●exchange listing and/or delisting requirements;

●tariffs and trade barriers;

●regulations related to customs and import/export matters;

●local or regional economic policies and market conditions;

●unexpected changes in regulatory requirements;

●longer payment cycles;

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

●currency fluctuations and exchange controls;

●rates of inflation;

●challenges in collecting accounts receivable;

●cultural and language differences;

●employment regulations;

●underdeveloped or unpredictable legal or regulatory systems;

●corruption;

●protection of intellectual property;

●social unrest, crime, strikes, riots and civil disturbances;

●regime changes and political upheaval, including as a result
of the current conflict between Russia and Ukraine;

●terrorist attacks, natural disasters, pandemics and wars;

●and deterioration of political relations with the United
States.

We may not be able to adequately address these additional risks. If
we were unable to do so, we may be unable to complete such Business Combination, or, if we complete such combination, our operations might
suffer, either of which may adversely impact our business, financial condition and results of operations.

If our team following our Business Combination is unfamiliar
with United States securities laws, they may have to expend time and resources becoming familiar with such laws, which could lead to various
regulatory issues.

Following our Business Combination, our team may resign from their
positions as officers or directors of the company and the management of the target business at the time of the Business Combination will
remain in place. Management of the target business may not be familiar with United States securities laws. If new management