Company: WLACW
Filing Date: 2025-05-14
Form Type: 10-Q
Source: 0001641172-25-010349
Chunk: 73

Company: Willow Lane Acquisition Corp.
Filing Date: 2025-05-14
Form: 10-Q
Item: Part I, Item 8
Chunk 73
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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 we enter into a Business
Combination agreement, as a result of tariffs or the threat of tariffs that may have a material impact on that target’s business,
and it may be costly or impractical for us to terminate that Business Combination agreement. These factors could affect our selection
of a Business Combination target.

We
may not be able to adequately address the risks presented by these tariffs or other potential trade policy changes. As a result, we may
deem