3 4 | --- | --- | --- | --- | --- | |-------------------------------------------------------------------------------------------|-------|------------------------------------------------------------|-------|--------------------------------------------------| | Cash flows from operating activities: | | For the Nine Months Ended September 30, 2023 | | For the Nine Months Ended September 30, 2022 | | Net income | $ | 3,199,984 | $ | 4,777,868 | | Change in fair value of derivative warrant liabilities | | 767,50 ...

The following exhibits are filed as part of, or incorporated by reference into, this Quarterly Report: | --- | --- | |---------|--------------------------------------------------------------------------------------------------------------------------------------| | No. | Description | | 31.1* | Certification of Principal Executive Officer Pursuant to Securities Exchange Act Rules 13a-14(a) and | | | 15(d)-14(a), as adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 | | 31.2* | Certification o ...

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2023 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 | --- | --- | |---------------------------------------------------------------------------------|----------------------| | For the transition period from | to | | Commissi ...

28 Table of Contents Risks Relating to Regulatory Compliance Requirements In connection with the preparation of our fiscal year 2021 financial statements, we identified a material weakness in our internal control over financial reporting. This material weakness has not been remediated and could continue to adversely affect our ability to report our results of operations and financial condition accurately and in a timely manner. Our management team is responsible for establishing and maintaining adequate int ...

Financial Performance - For the three months ended September 30, 2022, the company reported a net income of $489,212, driven by interest income of $902,748 and an increase in fair value of warrant liabilities of $66,667, offset by general and administrative expenses of $316,869 [127]. - For the nine months ended September 30, 2022, the company achieved a net income of $4,777,868, which included interest income of $192,965 and a decrease in fair value of warrant liabilities of $6,523,751, countered by general and administrative expenses of $2,848,848 [128]. Cash and Capital Structure - As of September 30, 2022, the company had cash of $763,054 and a working capital deficiency of $1,868,281 [132]. - The company completed its Initial Public Offering on July 6, 2021, raising gross proceeds of $200,000,000 from the sale of 20,000,000 units at $10.00 per unit [133]. - The company incurred transaction costs totaling $11,000,000 related to the Initial Public Offering, which included $7,000,000 in underwriters' deferred discounts [134]. - At September 30, 2022, the company had Class A Ordinary Shares subject to possible redemption amounting to $201,199,596, classified as temporary equity [150]. - The company does not have any long-term debt or off-balance sheet arrangements as of September 30, 2022 [144]. Business Combination and Financing - The company expects to use substantially all funds held in the trust account to complete its Business Combination, with any remaining proceeds used for working capital [135]. - The company's mandatory liquidation date is set for July 6, 2023, indicating a timeline for completing its Business Combination [137]. - The company does not anticipate needing to raise additional funds for operating expenses prior to its Business Combination, but may require additional financing for the transaction itself [139]. Internal Control and Reporting - The company identified a material weakness in internal control over financial reporting related to the accounting classification of Class A Ordinary Shares issued in July 2021 [156]. - The evaluation of disclosure controls and procedures concluded that they were not effective as of September 30, 2022, due to the identified material weakness [156]. - No changes in internal control over financial reporting occurred during the fiscal quarter of 2022 that materially affected the internal control, except for the identified issues [158]. - The Chief Executive Officer and Chief Financial Officer are conducting additional accounting analyses and consulting with experts to address the accounting for Class A Ordinary Shares [159]. - The company is committing substantial resources to remediate and improve internal control over financial reporting [159]. - Processes are being expanded to better identify and evaluate accounting standards for significant or unusual transactions [159].

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2022 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to FRONTIER INVESTMENT CORP (Exact name of registrant as specified in its charter) | --- | |------------------------------| | Cayman Islands | | (State ...

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2022 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to FRONTIER INVESTMENT CORP (Exact name of registrant as specified in its charter) | --- | --- | --- | |----------------------------------------------- ...

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2021 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to | --- | --- | --- | |-----------------------------------------------------------------------------------------------------------------------|- ...

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30, 2021 ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission File No. 001-40570 | --- | --- | |----------------------------------------------------------------|-------------------------- ...

Financial Performance - The company generated total proceeds of $6,125,000 from the Private Placement by selling 6,125,000 Private Placement Warrants at $1.00 each [123]. - As of July 6, 2021, a total of $201,948,755 from the IPO and Private Placement was placed in a U.S.-based trust account [124]. - The company paid $4,000,000 in underwriting fees and $469,000 for other costs related to the Offering [125]. Internal Controls - The company conducted an evaluation of its disclosure controls and procedures, concluding they were effective as of the end of the fiscal quarter [113]. - No changes in internal control over financial reporting occurred during the fiscal quarter that materially affected the company's internal control [117]. Market Risk - As of June 30, 2021, the company was not subject to any market or interest rate risk [112]. Shareholder Transactions - On March 24, 2021, the Sponsor purchased 7,187,500 Class B ordinary shares for $25,000, and subsequently forfeited 1,437,500 shares, retaining 5,750,000 shares [122].