Company: WELNF
Filing Date: 2025-11-12
Form Type: DEFM14A
Source: 0001104659-25-109577
Chunk: 591

Company: Integrated Wellness Acquisition Corp
Filing Date: 2025-11-12
Form: DEFM14A
Chunk 591
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 possible redemption was treated as dividends paid to the public shareholders. Subsequent to calculating the total income (loss) allocable to both classes of shares, the Company split the amount to be allocated using the weighted average shares outstanding for the Class A redeemable ordinary shares and the Class B non-redeemable ordinary shares for the year ended December 31, 2024 and 2023, reflective of the respective participation rights.

F-47

TABLE OF CONTENTS

The following table reflects the calculation of basic and diluted net income (loss) per ordinary share for the year ended December 31, 2024:

| ​                                                                    | ​ | ​ | For the Year EndedDecember 31, 2024 |   |            |   | ​ |
|:---------------------------------------------------------------------|:--|:--|:------------------------------------|:--|-----------:|:--|:--|
| Net income                                                           | ​ | ​ | ​                                   | $ |   -100,031 | ​ | ​ |
| Accretion of temporary equity to redemption value                    | ​ | ​ | ​                                   | ​ | -3,469,968 | ​ | ​ |
| Net loss including accretion of temporary equity to redemption value | ​ | ​ | ​                                   | $ | -3,569,999 | ​ | ​ |

| ​                                                              | ​ | ​ | For the Year EndedDecember 31, 2024 |   |            |   |   |   |         |   |            |   | ​ |
|:---------------------------------------------------------------|:--|:--|:------------------------------------|:--|-----------:|:--|:--|:--|:--------|:--|-----------:|:--|:--|
| ​                                                              | ​ | ​ | Class A                             |   |            |   | ​ | ​ | Class B |   |            |   | ​ |
| Basic and diluted net income (loss) per share:                 | ​ | ​ | ​                                   | ​ |          ​ | ​ | ​ | ​ | ​       | ​ |          ​ | ​ | ​ |
| Numerator:                                                     | ​ | ​ | ​                                   | ​ |          ​ | ​ | ​ | ​ | ​       | ​ |          ​ | ​ | ​ |
| Allocation of net loss including accretion of temporary equity | ​ | ​ | ​                                   | $ | -2,099,369 | ​ | ​ | ​ | ​       | $ | -1,470