Company: FTII
Filing Date: 2025-02-14
Form Type: S-4
Source: 0001493152-25-006997
Chunk: 327

Company: FutureTech II Acquisition Corp.
Filing Date: 2025-02-14
Form: S-4
Chunk 327
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 the warrants issued in connection with the (i) Initial Public Offering and (ii) sale of the Private Placement
Units (the “Placement Warrants”) because the warrants are contingently exercisable, and the contingencies have not yet been
met . As a result, diluted income (loss) per share is the same as basic income (loss) per share for the periods presented.

The
following table reflects the calculation of basic and diluted net income (loss) per share (in dollars, except per share amounts):

|                                                                                   |     | Three Months Ended | September 30, 2024 |   |     |                |          |   |     | Three Months Ended | September 30, 2023 |   |     |                |          |   |
|:----------------------------------------------------------------------------------|:----|:-------------------|-------------------:|:--|:----|:---------------|:---------|:--|:----|:-------------------|-------------------:|:--|:----|:---------------|:---------|:--|
|                                                                                   |     | Redeemable         |                    |   |     | Non-redeemable |          |   |     | Redeemable         |                    |   |     | Non-redeemable |          |   |
| Basic and diluted net income (loss) per share of common stock Numerator: Interest |     | $                  |            287,584 |   |     | $              | -        |   |     | $                  |          1,232,507 |   |     | $              | -        |   |
| Less: Allocation of expenses                                                      |     |                    |           (163,413 | ) |     |                | (247,298 | ) |     |                    |           (406,478 | ) |     |                | (164,803 | ) |
| Less: Accretion of carrying value to redemption value                             |     |                    |           (649,442 | ) |     |                | -        |   |     |                    |                  - |   |     |                | -        |   |
| Total                                                                             |     | $                  |           (525,271 | ) |     | $              | (247,298 | ) |     | $                  |            826,029 |   |     | $              | (164,803 | ) |
| Basic and diluted net income (loss) per share of common stock                     |     | $