Company: WELNF
Filing Date: 2025-11-12
Form Type: DEFM14A
Source: 0001104659-25-109577
Chunk: 675

Company: Integrated Wellness Acquisition Corp
Filing Date: 2025-11-12
Form: DEFM14A
Chunk 675
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 financial risks resulting from its operations. The Company’s management, with the Board of Directors’ oversight, manages financial risks. Material risks are reviewed, mitigated, and monitored by management and governance through business strategies from their experience and use of industry, regulatory and other professional advisors.

Financial risks

<div align='center'>The Company’s main financial risk exposure and its financial risk management policies are as follows:</div>

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#### Credit risk —
The risk of loss associated with a counter-party’s inability to fulfill its payment obligations. Credit risk is limited to the carrying value amount on the balance sheet. There was $364,150 receivable balance on December 31, 2023, and on December 31, 2024, accounts receivable totaled $204,156. A significant portion of this balance is excessively aged greater than 90 days, balances are being paid as agreed, the extended terms to pay raises credit risk for these balances. The Company has $1,763,832 due to it from related party loan receivables on December 31, 2024 and $2,753,141 on December 31,2023, these notes are subject to credit risk if related parties are unable to repay when they become due. Payments are currently being made as agreed.

•

### Liquidity risk —
The risk the Company will not be able to meet its financial obligations as they fall due. The Company manages its liquidity needs by carefully monitoring the cash outflows required for day-to-day operations. The Company is constantly seeking capital from debt and equity relationships with related and unrelated parties to have access to cash as needed to sustain its operations and pay its debts as they become due.

•

#### Market and other risk —
The risk of uncertainty arising primarily from possible movements in its market and their impact on the future economic viability of the Company’s operations and the ability of the Company to raise capital and earn income.

These market risks are evaluated by monitoring changes in key economic indicators and market information on an on-going basis and adjusting operating and budgets accordingly. There is a risk of noncompliance with regulators, as the Company is regulated by the OTC Markets and SEC and is publicly quoted.

Regulatory requirements are constantly being revised to protect the markets’ interest. More stringent reporting and disclosure requirements are inevitable. To mitigate the risk of noncompliance the Company regularly consults with its SEC legal counsel, regulatory and financial reporting consultants.

#### NOTE 5 — ACCOUNTS RECEIVABLE, NET AND REVENUE
The Company