Company: ATLN
Filing Date: 2025-01-23
Form Type: S-4/A
Source: 0001213900-25-006032
Chunk: 494

Company: ATLANTIC INTERNATIONAL CORP.
Filing Date: 2025-01-23
Form: S-4/A
Chunk 494
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  53,977 |
| Plus: Cash & Equivalents                 |     813 |        813 |     813 |        813 |     813 |
| Less: Debt                               | -38,882 |    -38,882 | -38,882 |    -38,882 | -38,882 |
| Less: Preferred Equity                   |  -9,528 |     -9,528 |  -9,528 |     -9,528 |  -9,528 |
| Total Common Equity Value:               |    $366 |     $1,967 |  $3,312 |     $4,598 |  $6,380 |
| Shares Outstanding (Basic)               |   1,114 |      1,114 |   1,114 |      1,114 |   1,114 |
| Shares Outstanding (Diluted)             |   1,676 |      1,676 |   1,676 |      1,676 |   1,676 |
| Price Per Share (Basic)                  |   $0.33 |      $1.77 |   $2.97 |      $4.13 |   $5.73 |
| Price Per Share (Diluted)                |   $0.22 |      $1.17 |   $1.98 |      $2.74 |   $3.81 |

Market-Based Approach — Overview Market -basedvaluation methods can take two general approaches. In the first approach, an analyst tries to identify firms similar to the subject company, i.e., comparable firms. Generally, these firms are publicly traded because with publicly traded firms there is a listed stock price that allows analysts to observe how the market values these comparable firms. Using this publicly available data, analysts can compute ratios based upon the financial statistics of the comparable firms and apply those ratios to the subject company to arrive at an estimate of the subject company’s value. Several commercial databases provide information for use in comparable firm analysis. In the second market -basedapproach, analysts examine past mergers and acquisitions (M&A) of companies similar to the subject company for which data is available. The transaction value of similar firms sets a market price that can be used to develop ratios in the same way as can be done using the stock price of publicly traded firms. Analysts can then apply the ratios from these M&A transactions to the subject company to calculate an estimate of value. In