Company: FTII
Filing Date: 2025-02-14
Form Type: S-4
Source: 0001493152-25-006997
Chunk: 193

Company: FutureTech II Acquisition Corp.
Filing Date: 2025-02-14
Form: S-4
Chunk 193
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 unaudited pro forma condensed combined financial statements
do not give effect to the potential impact of any anticipated benefits from cost savings or synergies that may result from either the
Target Acquisitions or the Business Combination or to any future integration costs. The unaudited pro forma condensed combined financial
statements do not purport to project the future operating results or financial position of the combined company including the Target Acquisitions
and Business Combination.

Note 2 — Target Acquisitions
Preliminary Estimated Purchase Price Allocation

Aegeria Asset Acquisition

The accompanying unaudited pro forma condensed combined
financial statements reflect an estimated asset acquisition price for Aegeria of $45.3 million. The total estimated purchase price and allocation is summarized as follows:

| Number of shares of the combined company owned by Aegeria stockholders(i) |     |   |  3,837,000 |
|:--------------------------------------------------------------------------|:----|:--|-----------:|
| Multiplied by the fair value per share of Longevity common stock(ii)      |     | $ |      11.80 |
| Total estimated purchase price                                            |     | $ | 45,276,216 |

For purposes
of this pro forma analysis, the above estimated purchase price has been allocated based on a preliminary estimate of the fair value of
assets and liabilities to be acquired.

| Cash                                                                |     | $ |     29,235 |   |
| Other net working capital deficit acquired as of September 30, 2024 |     |   |   (208,585 | ) |
| In-process research and development(iii)                            |     |   | 45,455,950 |   |
| Total estimated purchase price                                      |     | $ | 45,276,600 |   |

| (i) | Represents the estimated number of shares of common stock of Longevity that holders of Aegeria common 
 units and convertible preferred units receive upon completion of the Target Acquisitions.             |

| (ii) | The Merger Agreement states the total value of the Business Combination (ie. pro forma combined Longevity)                                   
 is $100 million, which will be settled in approximately 9,217,200 shares of FutureTech common stock and approximately 862,124 options        
 to acquire FutureTech common stock. The number of shares of FutureTech common stock and options to acquire FutureTech common stock was       
 determined based on a deemed value of $10.00 per share pursuant to the Merger Agreement. A portion