Company: WLACW
Filing Date: 2025-08-12
Form Type: 10-Q
Source: 0001493152-25-011863
Chunk: 30

Company: Willow Lane Acquisition Corp.
Filing Date: 2025-08-12
Form: 10-Q
Item: Part I, Item 1
Chunk 30
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2025  
    For
                                            The Six
                                                                                Months
                                            Ended
                                                                                June
                                            30, 2025 
  
    General and administrative expenses 
    $162,835  
    $305,907 
  
    Interest earned on the Trust Account 
    $1,374,969  
    $2,738,946 

    June 30, 2025  
    December 31, 2024 
  
    Investments in Trust Account 
    $129,902,367  
    $127,163,421 

The
CODM reviews interest earned on the Trust Account to measure and monitor shareholder value and determine the most effective strategy
of investment with the Trust Account funds while maintaining compliance with the Investment Management Trust Agreement, dated November
7, 2024, which the Company entered into with Continental, as trustee of the Trust Account. General and administrative expenses are reviewed
and monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete a Business Combination within
the Business Combination period. General and administrative costs, as reported on the statements of operations, are the significant segment
expenses provided to the CODM on a regular basis. All other segment items included in net income or loss are reported on the statements
of operations and described within their respective disclosures.

Note
10 — Subsequent Events

The
Company evaluated subsequent events and transactions that occurred after the balance sheet date through the date that the accompanying
condensed financial statements were issued. Based upon this review, the Company did not identify any subsequent events that would have
required adjustment or disclosure in the accompanying condensed financial statements.

14

Item
2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.

References
in this report (the “Report”) to “we,” “us” or the “Company” refer to Willow Lane Acquisition
Corp. References to our “Management” or our “Management Team” refer to our officers and directors, and references
to the “Sponsor” refer to Willow Lane Sponsor, LLC. The following discussion and analysis of the Company’s financial
condition and results of operations should be read in conjunction with the financial statements and the notes thereto contained elsewhere
in this Report. Certain information contained in the discussion and analysis set forth below includes forward-looking statements that
involve risks and uncertainties.

Cautionary
Note Regarding Forward-Looking Statements

All
statements other than statements of historical fact included in this Report including, without