Company: MKDWW
Filing Date: 2025-03-13
Form Type: 424B4
Source: 0001493152-25-010187
Chunk: 264

Company: MKDWELL Tech Inc.
Filing Date: 2025-03-13
Form: 424B4
Chunk 264
---
 |     575,000 |   |     | $                                        |       - |   |
| Deferred offering costs paid from Promissory                
 Note – Related Party                                        |     | $                                |           - |   |     | $                                        | 211,185 |   |
| Issuance of Founder Shares to Sponsor for subscription      
 receivable                                                  |     | $                                |           - |   |     | $                                        |  25,000 |   |

<div align='center'>The accompanying notes are an integral part of these financial statements.</div>

| F-69 |

<div align='center'>CETUS CAPITAL ACQUISITION CORP.

NOTES TO FINANCIAL STATEMENTS</div>

NOTE 1 - Description of Organization and Business Operations

ORGANIZATION AND PRINCIPAL ACTIVITIES

Cetus Capital Acquisition Corp. (the “Company”) is a blank check company incorporated in Delaware on June 7, 2022. The Company was formed for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses (the “Business Combination”). The Company is an emerging growth company and, as such, the Company is subject to all of the risks associated with emerging growth companies.

As of December 31, 2023, the Company had not commenced any operations. All activities through December 31, 2023, are related to the Company’s formation and the initial public offering (“IPO” as defined below in Note 3). The Company will not generate any operating revenues until after the completion of a Business Combination, at the earliest. The Company will generate non-operating income in the form of interest income from the proceeds derived from the IPO. The Company is identifying a target company for a Business Combination and the proposed acquisition of MKDWELL Limited, a British Virgin Islands company (“MKD BVI”) (see Note 6).

The Company has selected December 31 as its fiscal year end. The Company’s sponsor is Cetus Sponsor LLC, a Delaware limited liability company (the “Sponsor”).

The registration statement for the Company’s IPO was declared effective on January 31, 2023. On February 3, 2023, the Company consummated the IPO of 5,750,000units (the “Public Units’), including the full exercise of the over-allotment option of 750,000Units granted to the underwriters. The Public Units were sold