Company: WELNF
Filing Date: 2025-11-12
Form Type: DEFM14A
Source: 0001104659-25-109577
Chunk: 665

Company: Integrated Wellness Acquisition Corp
Filing Date: 2025-11-12
Form: DEFM14A
Chunk 665
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, and 2023.

Fair value of financial instruments

In accordance with ASC 820 “Fair Value Measurement” the Company categorizes financial instruments in a ‘fair value hierarchy which categorizes the inputs used in valuation techniques into three levels. The hierarchy gives the highest priority to (unadjusted) quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The following are the three categories related to the fair value measurement of such assets or liabilities:

•

Level 1 inputs are quoted prices in active markets for identical assets or liabilities that the Company can access at the measurement date, it holds a position in a single asset or liability and the asset or liability is traded in an active market.

•

Level 2 inputs are inputs other than quoted market prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Inputs are derived principally from or corroborated by observable market data by correlation or other means (‘market-corroborated inputs’).

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TABLE OF CONTENTS

BTAB ECOMMERCE GROUP, INC. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
December 31, 2024, and 2023 NOTE 3 — BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (continued) • Level 3 inputs are unobservable for the asset or liability. An entity develops unobservable inputs using the best information available in the circumstances, which might include the entity’s own data, taking into account all information about market participant assumptions that is reasonably available.

| ​               | ​ | ​ | Quoted Prices inActive Markets forIdentical Assets(Level 1) |   |   |   | ​ | ​ | Significant OtherObservable Inputs(Level 2) |   |   |   | ​ | ​ | Significant OtherUnobservableInputs (Level 3) |   |           |   | ​ | ​ | Total as ofDecember 31,2024 |   |           |   | ​ |
|:----------------|:--|:--|:------------------------------------------------------------|:--|:--|:--|:--|:--|:--------------------------------------------|:--|:--|:--|:--|:--|:----------------------------------------------|:--|----------:|:--|:--|:--|:----------------------------|:--|----------:|:--|:--|
| Loan receivable | ​ | ​