Company: ATMCW
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001641172-25-004801
Chunk: 1558

Company: ALPHATIME ACQUISITION CORP
Filing Date: 2025-04-15
Form: 10-K
Item: Item 1
Chunk 1558
---
 requiring
    that we discontinue any portion or all of our business.

Any
of the above could have an adverse effect on our company post-business combination and could materially reduce the value of your investment.

Corporate
governance standards in Asia may not be as strict or developed as in the United States and such weakness may hide issues and operational
practices that are detrimental to a target business.

General
corporate governance standards in some countries are weak in that they do not prevent business practices that cause unfavorable related
party transactions, over-leveraging, improper accounting, family company interconnectivity and poor management. Local laws often do not
go far enough to prevent improper business practices. Therefore, shareholders may not be treated impartially and equally as a result
of poor management practices, asset shifting, conglomerate structures that result in preferential treatment to some parts of the overall
company, and cronyism. The lack of transparency and ambiguity in the regulatory process also may result in inadequate credit evaluation
and weakness that may precipitate or encourage financial crisis. In our evaluation of a Business Combination we will have to evaluate
the corporate governance of a target and the business environment, and in accordance with United States laws for reporting companies
take steps to implement practices that will cause compliance with all applicable rules and accounting practices. Notwithstanding these
intended efforts, there may be endemic practices and local laws that could add risk to an investment we ultimately make and that result
in an adverse effect on our operations and financial results.

42

We
may face additional and distinctive risks if we acquire a technology business.

Business
combinations with technology businesses may involve special considerations and risks. If we complete our initial business combination
with a technology business, we will be subject to the following risks, any of which could be detrimental to us and the business we acquire:

    ●
    If
    we are unable to keep pace with evolving technology and changes in the technology services industry, our revenues and future prospects
    may decline;

    ●
    Any
    business or company we acquire could be vulnerable to cyberattack or theft of individual identities or personal data;

    ●
    Difficulties
    with any products or services we provide could damage our reputation and business;

    ●
    A
    failure to comply with privacy regulations could adversely affect relations with customers and have a negative impact on business;

    ●
    We
    may not be able to protect our intellectual property and we may be subject to infringement claims; and