Company: XXII
Filing Date: 2025-11-04
Form Type: 424B5
Source: 0001493152-25-020754
Chunk: 12

Company: 22nd Century Group, Inc.
Filing Date: 2025-11-04
Form: 424B5
Chunk 12
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 | $ |  1.55 |   |
| Net tangible book value per share as of September 30, 2025                            |     | $ |  2.13 |   |     |   |       |   |
| Increase (decrease) in net tangible book value per share attributable to the offering |     | $ | (0.44 | ) |     |   |       |   |
| As adjusted net tangible book value per share after giving effect to this offering    |     |   |       |   |     | $ |  1.69 |   |
| Dilution (accretion) per share to new investors participating in the                  
 offering                                                                              |     |   |       |   |     | $ | (0.14 | ) |

The table
above assumes for illustrative purposes that an aggregate of $25,000,000 of shares of our common stock are sold at a price of $1.55
per share, the last reported sale price of our common stock on the Nasdaq Capital Market on November 3, 2025. The shares sold in
this offering, if any, will be sold from time to time at various prices. An increase of $0.25 per share in the price at which the
shares are sold from the assumed offering price of $1.80 per share shown in the table above, assuming all of our offered common
stock in the aggregate amount of $25,000,000 is sold at that price, would increase our as adjusted net tangible book value per share
after this offering to $1.87 per share and would change the the dilution (accretion) in net tangible book value per share to new
investors to $(0.07) per share, after deducting commissions and estimated offering expenses payable by us. A decrease of $0.25 per
share in the price at which the shares are sold from the assumed offering price of $1.30 per share shown in the table above,
assuming all of our offered common stock in the aggregate amount of $25,000,000 is sold at that price, would decrease our as
adjusted net tangible book value per share after this offering to $1.49 per share and would change the dilution (accretion) in net
tangible book value per share to new investors to $(0.19) per share, after deducting commissions and estimated offering expenses
payable by us.

| S-9 |

The information
discussed