Company: ATLN
Filing Date: 2025-01-23
Form Type: S-4/A
Source: 0001213900-25-006032
Chunk: 493

Company: ATLANTIC INTERNATIONAL CORP.
Filing Date: 2025-01-23
Form: S-4/A
Chunk 493
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:                                          |   3,312 |
| Total Shares Outstanding (Basic)                                   |   1,114 |     | Total Shares Outstanding                                       |   1,114 |
| Total Shares Outstanding (Diluted)                                 |   1,676 |     | Total Shares Outstanding (Diluted)                             |   1,676 |
| Implied Price Per Share (Basic):                                   |   $1.57 |     | Implied Price Per Share (Basic):                               |   $2.97 |
| Implied Price Per Share (Diluted):                                 |   $1.05 |     | Implied Price Per Share (Diluted):                             |   $1.98 |

Sensitivity Analysis As a discounted cash flow analysis incorporates numerous assumptions about key value drivers, including cash flows, discount rates, and the terminal value, it is useful to perform a sensitivity analysis. In the tables below, we investigate how changes in the weighted average cost of capital and terminal growth rate (PGM terminal value) or terminal EBITDA multiple (EMM terminal value) impact our base fully -dilutedshare price estimates. As shown in the tables, plausible fully -dilutedshare price estimates range from effectively zero to $2.98 assuming a PGM terminal value and from $0.22 to $3.81 assuming an EMM terminal value. For each of the implied share price calculation approaches (PGM and EMM terminal values), we select the value estimates we deem reasonable.

| Value of Staffing 360 Solutions, Inc. Common Stock |

Annex B-11

Staffing 360 Solutions Share Price Estimate Under Verious Cost of Capital and
Terminal Growth Rate Assumptions and a Perpetuity Growth Terminal Value

|                 | Maximum | $2.98 |
| 75th Percentile |   $1.73 |       |
| Mean            |   $1.14 |       |
| Median          |   $1.05 |       |
| 25th Percentile |   $0.41 |       |
| Minimum         | $(0.50) |       |

Staffing 360 - Discounted Cash Flow Analysis (Perpetuity Growth)

| ($ in thousands, except per share value) |     Min |       25th 
 Percentile |  Median |       75th 
 Percentile |     Max |
| Enterprise Value                         |  46,754 |     48,276 |  49,349 |