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Four Leaf Acquisition (FORL) - 2023 Q4 - Annual Report

Financial Condition - As of December 31, 2023, the company had cash of 10,622andaworkingcapitaldeficitof10,622 and a working capital deficit of 851,869, excluding current liabilities related to franchise and income taxes [67]. - As of December 31, 2023, the company had 10,622incashandhadborrowed10,622 in cash and had borrowed 272,000 from its Sponsor to fund working capital requirements [96]. - The company has 10.40pershareavailableforredemption,butthisamountmaybereducedduetothirdpartyclaimsagainstthetrustaccount[97].Thecompanyspublicstockholdersmayonlyreceivetheirprorataportionofthefundsinthetrustaccountuponliquidation,whichcouldbelessthanexpected[93].Theanticipatedliquidationvalueforpublicstockholdersisapproximately10.40 per share available for redemption, but this amount may be reduced due to third-party claims against the trust account [97]. - The company’s public stockholders may only receive their pro rata portion of the funds in the trust account upon liquidation, which could be less than expected [93]. - The anticipated liquidation value for public stockholders is approximately 10.40 per share, which may decrease under certain circumstances [134]. - Public stockholders may only receive funds from the trust account upon the completion of an initial business combination or under specific circumstances, with a potential redemption amount of less than 10.40pershareduetonegativeinterestrates[204].ThetrustaccountfundswillbeinvestedonlyinU.S.governmenttreasuryobligationsormoneymarketfunds,whichcouldyieldnegativeinterestrates[204].BusinessCombinationRisksThecompanyhasincurredandexpectstocontinueincurringsignificantcostsinpursuitofacquisitionplans,raisingsubstantialdoubtaboutitsabilitytocontinueasagoingconcern[67].IfthecompanydoesnotcompleteitsinitialbusinesscombinationbyJune22,2024,orSeptember22,2024(ifthesecondextensionisexercised),itwillceaseoperationsandredeempublicshares,potentiallyreturningonly10.40 per share due to negative interest rates [204]. - The trust account funds will be invested only in U.S. government treasury obligations or money market funds, which could yield negative interest rates [204]. Business Combination Risks - The company has incurred and expects to continue incurring significant costs in pursuit of acquisition plans, raising substantial doubt about its ability to continue as a going concern [67]. - If the company does not complete its initial business combination by June 22, 2024, or September 22, 2024 (if the second extension is exercised), it will cease operations and redeem public shares, potentially returning only 10.40 per share [82]. - The company may complete its initial business combination without seeking stockholder approval, which could lead to a situation where a majority of public stockholders do not support the combination [70]. - The company may face intense competition from other entities with similar business objectives, which could hinder its ability to complete an initial business combination [93]. - If the company does not complete its initial business combination by June 22, 2024, or if it opts for a second extension to September 22, 2024, it may be forced to liquidate [94]. - The company may enter into a business combination with a financially unstable business, which could lead to volatile revenues and difficulties in retaining key personnel [130]. - The company is not required to obtain a fairness opinion for its initial business combination, relying instead on the judgment of its board of directors [131]. - The company may incur substantial debt to complete an initial business combination, which could adversely affect financial condition and stockholder value [143]. - The potential for initial business combinations with private companies may result in less profitable outcomes due to limited available information [146]. - The company may not be able to maintain control of a target business post-combination, which could lead to management challenges [174]. - The management team may have conflicts of interest due to their involvement with other entities, potentially affecting the decision-making process regarding business combinations [190]. - The company may engage in business combinations with entities affiliated with its Sponsor or directors, raising potential conflicts of interest [196]. Regulatory and Compliance Challenges - The company faces regulatory challenges in pursuing business combinations with PRC-based entities, which may complicate acquisition efforts [68]. - The company will not conduct an initial business combination with any target company that operates through VIEs, which may limit acquisition candidates in the PRC [227]. - Compliance with the Sarbanes-Oxley Act may increase the time and costs associated with completing an initial business combination [223]. - The company is subject to complex procedures and requirements for mergers and acquisitions involving PRC-based businesses, which could complicate its business combination efforts [230]. - The PRC government retains significant control over foreign investments, with a negative list system that restricts foreign entities from investing in certain sectors [237]. - Changes in PRC government policies and regulations can occur rapidly and may adversely affect the ability of companies to operate profitably in the PRC [239]. - The approval process for acquisitions may involve strict time limits and economic data submissions, complicating negotiations and potentially delaying transactions [235]. Shareholder Considerations - Initial stockholders have agreed to vote in favor of the initial business combination, which may increase the likelihood of receiving requisite stockholder approval [71]. - The company may issue shares in connection with its initial business combination at a price less than the prevailing market price, potentially affecting shareholder value [77]. - The company must maintain net tangible assets of at least $5,000,001 to proceed with the initial business combination after redemptions [75]. - The company’s Sponsor and affiliates may purchase public shares to influence stockholder approval of the initial business combination, potentially reducing the public float [86]. - The absence of a specified maximum redemption threshold may allow the company to complete an initial business combination that a majority of stockholders do not support [148]. - Amendments to the Certificate of Incorporation may facilitate initial business combinations that some stockholders may not agree with, requiring only 65% approval [152]. - Stockholders may be held liable for claims against the company to the extent of distributions received upon redemption of shares [115]. - The company does not intend to comply with certain Delaware law procedures for liquidating distributions, which may increase stockholder liability [116]. Market and Economic Factors - The competition for attractive targets among special purpose acquisition companies has increased, potentially raising costs and limiting available options for initial business combinations [135]. - The market for directors' and officers' liability insurance has become more expensive and less favorable, impacting the ability to negotiate initial business combinations [139]. - The PRC's economic growth has been uneven, and any slowdown could reduce demand for services and products, impacting potential business combinations [250]. - Recent cybersecurity regulations may require Chinese technology firms to undergo reviews before listing on foreign exchanges, narrowing the pool of potential acquisition targets [248]. - Negative publicity and litigation surrounding PRC-based companies listed in the U.S. have adversely affected stock prices, which could impact the company's operations [253]. Management and Operational Risks - Key personnel's involvement post-business combination is uncertain, and their departure could negatively impact operations and profitability [169]. - The company does not have employment agreements or key-man insurance for its executive officers, which could pose risks if key personnel leave [186]. - Past performance of the management team is not indicative of future success, and reliance on historical performance may be misplaced [185]. - The company may need to borrow additional funds from its Sponsor or affiliates to continue operations, as there is no obligation for them to provide such funds [96]. - If additional financing is required for the initial business combination, it may not be available on acceptable terms, potentially leading to restructuring or abandonment of the transaction [155].