Company: FTII
Filing Date: 2025-02-14
Form Type: S-4
Source: 0001493152-25-006997
Chunk: 111

Company: FutureTech II Acquisition Corp.
Filing Date: 2025-02-14
Form: S-4
Chunk 111
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for the common stock and its market price may be more volatile.

If the combined company’s
estimates or judgments relating to its critical accounting policies prove to be incorrect or financial reporting standards or interpretations
change, combined company’s results of operations could be adversely affected.

The preparation of financial statements in conformity with generally accepted accounting principles in the United States requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. The combined company will base its estimates on historical experience, known trends and events, and various other factors that it believes to be reasonable under the circumstances, as provided in the section entitled “ Longevity Management’s Discussion and Analysis of Financial Condition and Results of Operations — Critical Accounting Policies and Estimates.” Theresults of these estimates
form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.
Significant assumptions and estimates used in preparing our financial statements include the stock-based compensation and warrant valuation.
The combined company’s results of operations may be adversely affected if its assumptions change or if actual circumstances differ
from those in its assumptions, which could cause its results of operations to fall below the expectations of securities analysts and investors,
resulting in a decline in the trading price of its common stock.

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Additionally,
the combined company will regularly monitor its compliance with applicable financial reporting standards and review new pronouncements
and drafts thereof that are relevant to it. As a result of new standards, changes to existing standards and changes in their interpretation,
the combined company might be required to change its accounting policies, alter its operational policies, and implement new or enhance
existing systems so that they reflect new or amended financial reporting standards, or the combined company may be required to restate
its published financial statements. Such changes to existing standards or changes in their interpretation may have an adverse effect on
its reputation, business, financial position, and profit.

Exclusive forum provisions
in the Second Amended and Restated Certificate of Incorporation could limit our stockholders’ ability to choose their preferred
judicial forum for disputes with us or our directors, officers, or employees.

The Second Amended
and Restated Certificate of Incorporation of the combined company provide that, unless the combined company consents in writing to the
selection of an alternative forum, the sole and exclusive forum for specified legal actions is the Court of Chancery of the State of Delaware
or the United States District Court for the District of Delaware if the Court of Chancery does not have or