Company: ATLN
Filing Date: 2025-01-23
Form Type: S-4/A
Source: 0001213900-25-006032
Chunk: 503

Company: ATLANTIC INTERNATIONAL CORP.
Filing Date: 2025-01-23
Form: S-4/A
Chunk 503
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 Share Price — Current Market Value of Parent Common Stock Low Estimated Company Share Price — Low Estimated Value of Parent Common Stock Low Estimated Company Share Price — High Estimated Value of Parent Common Stock High Estimated Company Share Price — Low Estimated Value of Parent Common Stock High Estimated Company Share Price — High Estimated Value of Parent Common Stock The table below shows the results of this analysis. As can be seen from the table, the implied premiums range from a low of 201.2% to a high of 813.5%. Merger Consideration at Estimated Values

|                                                               |     Low |    High |
| Estimate Value of Parent Common Stock                         |   $2.64 |   $3.33 |
| Exchange Ratio                                                | 1.2021x | 1.2021x |
| Merger Consideration                                          |   $3.17 |   $4.00 |
| Implied Premiums at Low estimated Company Share Price: $.73   |  336.7% |  451.7% |
| Implied Premiums at High estimated Company Share Price: $1.58 |  201.2% |  254.1% |
| Market Price of Parent Stock as of Oct. 25, 2024              |   $4.91 |   $4.91 |
| Exchange Ratio                                                |  1.202x |  1.202x |
| Merger Consideration                                          |   $5.90 |   $5.90 |
| Implied Premiums at Low/ High estimated Company Share Price:  |  813.5% |  374.7% |

____________ 3To obtain high and low share price estimates for this part of our analysis, we selected the low indicated value estimate from each of our analyses (DCF, Guideline Public Companies, Guideline Precedent Transactions) for both the Company and Parent and calculated the median of the low and high value estimates.

| Summary and Opinion |

Annex B-29

SUMMARY AND OPINION Cornerstone Valuation was engaged by the Board of Directors of Staffing 360 Solutions, Inc (the “Company”) as its financial advisor to prepare an independent Fairness Opinion assessing the financial adequacy of the Merger Consideration in the contemplated Merger between the Company and Atlantic International Corp.(the “Parent”) to be received by the holders of shares of Company Common Stock entitled to receive such Merger Consideration. In the course of our analysis, we analyzed the current