Company: WELNF
Filing Date: 2025-11-12
Form Type: DEFM14A
Source: 0001104659-25-109577
Chunk: 527

Company: Integrated Wellness Acquisition Corp
Filing Date: 2025-11-12
Form: DEFM14A
Chunk 527
---
 ​ | ​ | ​                                                                   | $ |       1 | ​ | ​ |
| Supplemental disclosure of non-cash investing and financing activities: | ​ | ​ | ​                                              | ​ | ​ | ​ | ​ | ​ |                                                                     |   |         |   |   |
| Non cash investment in subsidiaries                                     | ​ | ​ | ​                                              | $ | — | ​ | ​ | ​ | ​                                                                   | $ |     200 | ​ | ​ |
| Non-cash Subscription receivable – due from related party               | ​ | ​ | ​                                              | $ | — | ​ | ​ | ​ | ​                                                                   | $ |      99 | ​ | ​ |

F-6

TABLE OF CONTENTS

#### IWAC Holding Company, Inc.

### NOTES TO FINANCIAL STATEMENTS
<div align='center'>**(In U.S. dollars, except for share and per share data, or otherwise noted)**</div>

#### 1.

### Description of Organization and Business Operations
IWAC Holding Company Inc. (the “Company”) was incorporated under the laws of the Delaware on August 8, 2024, and is a wholly owned subsidiary of Integrated Wellness Acquisition Corp., a Cayman Islands exempted company (“IWAC, “WEL”). The Company and its wholly owned subsidiaries, IWAC Company Merger Sub, Inc, a Georgia corporation (“Company Merger Sub”), and IWAC Purchaser Merger Sub II, Inc., a Delaware corporation (“Purchaser Merger Sub”), were formed for the purpose of effecting mergers with each of IWAC and Btab Ecommerce Group, Inc. (“Btab”), through a series of transactions (the “Business Combination”), pursuant to that certain Amended and Restated Business Combination Agreement, dated August 26, 2024, by and among the Company, Btab, Company Merger Sub, Purchaser Merger Sub and the other party thereto. Upon Consummation of the Business Combination, WEL and Btab will each be the surviving entity in its respective merger and each will become a wholly owned subsidiary of the Company, with the Company becoming a publicly listed company whose shares shall be traded on Nasdaq.

Integrated Wellness Acquisition Corp. (“IWAC”, “WEL”) is a blank check company incorporated as a Cayman Islands exempted company on July 7, 2021 for the purpose of entering into a merger, share exchange, asset acquisition, share purchase, recapitalization, reorganization