Company: WELNF
Filing Date: 2025-11-12
Form Type: DEFM14A
Source: 0001104659-25-109577
Chunk: 617

Company: Integrated Wellness Acquisition Corp
Filing Date: 2025-11-12
Form: DEFM14A
Chunk 617
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|:--|:--|:--|:--|:------------------------------------------|:--|:--|:--|:--|:--|:--------------------------------------------|:--|----------:|:--|:--|:--|:----------------------------|:--|----------:|:--|:--|
| Loan receivable | ​ | ​ | ​                                                         | $ | — | ​ | ​ | ​ | ​                                         | $ | — | ​ | ​ | ​ | ​                                           | $ | 1,763,832 | ​ | ​ | ​ | ​                           | $ | 1,763,832 | ​ | ​ |
| Loan payable    | ​ | ​ | ​                                                         | ​ | — | ​ | ​ | ​ | ​                                         | ​ | — | ​ | ​ | ​ | ​                                           | $ | 5,542,790 | ​ | ​ | ​ | ​                           | $ | 5,542,790 | ​ | ​ |
| Note payable    | ​ | ​ | ​                                                         | ​ | — | ​ | ​ | ​ | ​                                         | ​ | — | ​ | ​ | ​ | ​                                           | $ |   300,000 | ​ | ​ | ​ | ​                           | $ |   300,000 | ​ | ​ |

The carrying value of most of the Company’s assets and liabilities on June 30, 2025 and December 31, 2024 are deemed to approximate fair value due to their short-term nature. The above financial instruments are classed at level 3 of the fair value hierarchy. There are no assets or liabilities that require disclosure in level 1 or 2. Leases Any lease with a term of 12 months or less is considered short-term. As permitted by ASC 842, short-term leases are excluded from the ROU asset and lease liabilities on the consolidated balance sheets. Consistent with all other operating leases, short-term lease expense is recorded on a straight-line basis over the lease term.

F-65

TABLE OF CONTENTS

#### BTAB ECOMMERCE GROUP, INC. AND SUBSIDIARIES

### NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
NOTE 3 — BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (continued)

The Company follows ASC 842 “Leases,” which requires that lessees recognize Right-Of-Use (“ROU”) assets and lease liabilities calculated based on the present value of