Company: ATLN
Filing Date: 2025-01-23
Form Type: S-4/A
Source: 0001213900-25-006032
Chunk: 498

Company: ATLANTIC INTERNATIONAL CORP.
Filing Date: 2025-01-23
Form: S-4/A
Chunk 498
---
 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:               | $(14,001) |  $(12,587) |  $2,089 |     $3,327 | $13,759 |
| 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)                  |        NM |         NM |   $1.88 |      $2.99 |  $12.35 |
| Price Per Share (Diluted)                |        NM |         NM |   $1.25 |      $1.99 |   $8.21 |

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

Annex B-17

ESTIMATE OF VALUE OF PARENT COMMON STOCK To estimate the value of the Parent Common Stock, we relied upon the same methodological approaches that we used in our estimate of value of the Company Common Stock. The discussion below provides the assumptions and inputs used in our analyses. For brevity, we omit the discussion related to each input, if that input is fully described above. Discounted Cash Flow Analysis Below, we provide the inputs used in our Discounted Cash Flow Analysis of the Parent: Income Tax Rate(s) Assumptions Parent is headquartered in the state of New Jersey and, therefore, is subject to the federal corporate tax rate of 21% and the state tax rate of 9%. The effective state -plus-federaltax rate is 28.11%. In the projected financial statement data provided to us by the management of the Company and prepared by the Parent, however, the corporate income tax burden was incorporated in the projections. Discount Rate Inputs The Cost of Debt We estimated the required return on debt at 10%. This estimate is based upon the current interest rate on the Parent’s outstanding promissory notes. The Marginal Tax Rate, t As noted above, we