Exhibit 99.1 Atkore Inc. Announces First Quarter 2026 Results HARVEY, IL. — February 3, 2026 (BUSINESS WIRE) - Atkore Inc. (the "Company" or "Atkore") (NYSE: ATKR) announced earnings for its fiscal 2026 first quarter ended December 26, 2025. "Atkore's first quarter results were above our expectations in several areas of the business," said Bill Waltz, Atkore President and Chief Executive Officer. "We are pleased to highlight that our results include both volume growth and productivity gains. In addition, du ...

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 December 26, 2025 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number 001-37793 Atkore Inc. (Exact name of registrant as specif ...

Financial Performance - Enterprise reported net income attributable to common unitholders of $5.8 billion for 2025, a slight decrease from $5.9 billion in 2024, resulting in earnings of $2.66 per common unit [3]. - Fourth quarter net income attributable to common unitholders was $1.6 billion, with fully diluted earnings of $0.75 per common unit, compared to $0.74 in Q4 2024 [8]. - Total revenues for Q4 2025 were $13,793 million, a decrease from $14,201 million in Q4 2024, while net income attributable to common unitholders was $1,644 million, compared to $1,619 million in the prior year [37]. - Net income attributable to common unitholders for Q4 2025 was $1,644 million, a slight increase from $1,619 million in Q4 2024 [54]. - Distributable Cash Flow (DCF) for the year ended December 31, 2025, reached $8,000 million, compared to $7,839 million in 2024, reflecting a growth of 2.06% [54]. Cash Flow and Distributions - Operational distributable cash flow (Operational DCF) was $7.9 billion for both 2025 and 2024, with a distribution increase of 3.6% to $2.175 per common unit for 2025 [4]. - The company reported a net cash flow provided by operating activities of $2,472 million in Q4 2025, an increase from $2,358 million in Q4 2024 [37]. - Adjusted Cash Flow from Operations (Adjusted CFFO) for Q4 2025 reached $2,427 million, compared to $2,301 million in Q4 2024, reflecting a growth of 5.5% [53]. - Free Cash Flow (FCF) for Q4 2025 was $1,212 million, significantly higher than $393 million in Q4 2024, marking a 208.5% increase [52]. - The net cash flow provided by operating activities for the year ended December 31, 2025, was $8,585 million, compared to $8,115 million in 2024, reflecting an increase of 5.77% [60]. Capital Investments and Expenditures - Total capital investments for 2025 were $5.6 billion, including $4.4 billion for growth capital projects and $632 million for acquisitions [6]. - The company expects organic growth capital investments for 2026 to be in the range of $1.9 billion to $2.3 billion, with sustaining capital expenditures around $580 million [6]. - Capital expenditures for the year ended December 31, 2025, totaled $4,988 million, up from $4,544 million in 2024, reflecting an increase of 9.76% [67]. - Total capital investments for the year ended December 31, 2025, amounted to $5,647 million, compared to $5,524 million in 2024, indicating a growth of 2.23% [67]. - Cash used for business combinations in 2025 was $949 million, consistent with the previous year's cash used for similar activities [67]. Operating Margins and Performance - Total gross operating margin for Q4 2025 was $2.7 billion, an increase from $2.6 billion in Q4 2024 [26]. - Non-GAAP total gross operating margin for Q4 2025 was $2,737 million, compared to $2,628 million in Q4 2024, indicating a positive trend in operational performance [37]. - Gross operating margin from the natural gas processing business was $439 million in Q4 2025, down from $483 million in Q4 2024, with a record inlet volume of 8.1 Bcf/d, a 5% increase year-over-year [27]. - Gross operating margin from NGL pipelines and storage reached a record $860 million in Q4 2025, an increase of $38 million compared to Q4 2024, with total NGL pipeline volumes at a record 4.9 million BPD [27]. - Natural gas pipelines and services reported a gross operating margin of $445 million in Q4 2025, up from $323 million in Q4 2024, with total pipeline volumes increasing to a record 21.1 TBtus/d, a 6% increase [30]. Pipeline Volumes and Market Trends - NGL pipeline transportation volumes increased to 4,871 MBPD in Q4 2025, up from 4,814 MBPD in Q4 2024, representing a growth of 1.2% [42]. - Natural gas pipeline transportation volumes increased to 21,062 BBtus/d in Q4 2025, compared to 19,929 BBtus/d in Q4 2024, a growth of 5.7% [42]. - Total NGL, crude oil, petrochemical, and refined products pipeline transportation volumes reached 8,583 MBPD in Q4 2025, up from 8,370 MBPD in Q4 2024, a growth of 2.5% [42]. - Crude oil pipeline transportation volumes were 2,576 MBPD in Q4 2025, slightly down from 2,595 MBPD in Q4 2024, a decrease of 0.7% [42]. - The average WTI crude oil price for 2025 is projected to be $64.84 per barrel, down from $75.73 per barrel in 2024, a decrease of 14.9% [49]. Future Outlook and Growth - The company anticipates continued growth in pipeline volumes and operating margins across its segments, driven by increased demand for midstream energy services [35]. - The acquisition of midstream assets from Occidental is expected to provide additional growth projects in natural gas gathering and processing in the Midland Basin [22]. - The Bahia NGL Pipeline, which began operations in December 2025, has a capacity of 600 MBPD and is set to expand to 1 million BPD by Q4 2027 [20].

Exhibit 99.1 PepsiCo Reports Fourth Quarter and Full-Year 2025 Results; Affirms 2026 Financial Outlook; Announces Annual Dividend Increase Reported (GAAP) Fourth Quarter and Full-Year 2025 Results | | Fourth Quarter | Full-Year | | --- | --- | --- | | Net revenue performance | 5.6% | 2.3% | | Foreign exchange impact on net revenue | 2% | —% | | Earnings per share (EPS) | $1.85 | $6.00 | | EPS change | 68% | (14)% | | Foreign exchange impact on EPS | 5% | —% | Organic/Core (non-GAAP) Fourth Quarter and Full- ...

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 27, 2025 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number 1-1183 PepsiCo, Inc. (Exact Name of Registrant as Specified in its Charter) (State or Other Jurisdiction of Incorporati ...

Financial Performance - Net income for fiscal Q1 2026 increased to $176.6 million or $3.00 per diluted Class A share, compared to $6.6 million or $0.13 per diluted Class A share in the prior year[6]. - Adjusted EBITDA rose by 24.0% to $122.5 million from $98.8 million, reflecting strong operational performance despite a muted demand environment[6]. - Operating profit significantly rose to $256.6 million compared to $34.1 million in the prior year, reflecting a substantial improvement in operational efficiency[31]. - Net income attributable to Greif, Inc. was $174.6 million, a significant increase from $22.0 million in the same quarter of 2024[31]. - Basic earnings per share attributable to Greif, Inc. common shareholders for Class A was $3.04, compared to $0.38 in the previous year[31]. - Net income for Q1 2026 was $182.9 million, a substantial increase from $11.3 million in Q1 2025[41]. - The net income for the trailing twelve months ended December 31, 2025, was $1,043.2 million, significantly higher than $228.8 million for the previous period[48]. Sales and Revenue - Net sales for Customized Polymer Solutions increased by $10.7 million to $305.1 million, primarily due to positive foreign currency translation impacts[13]. - Net sales for Sustainable Fiber Solutions decreased by $32.1 million to $311.9 million, mainly due to lower volumes[17]. - Total net sales for the three months ended December 31, 2025, were $994.8 million, a decrease of 2.0% from $1,016.7 million in 2024[37]. - The Innovative Closure Solutions segment reported total sales of $39.4 million in Q1 2026, with a gross profit margin of 22.6%, up from 18.8% in Q1 2025[37]. - Durable Metal Solutions maintained stable sales at $354.8 million in Q1 2026, slightly down from $355.9 million in Q1 2025[37]. Cost and Optimization - The company achieved $65.0 million of run-rate cost optimization by the end of Q1 2026, up from $50.0 million at the end of Q4 2025[6]. - Adjusted free cash flow for Q1 2026 was $(41.0) million, worsening from $(23.3) million in Q1 2025[43]. Debt and Financial Leverage - Total debt decreased by $1,896.2 million to $944.0 million, primarily due to the repayment of debt from the sale of the Containerboard Business and timberlands[6]. - The leverage ratio improved to 1.2x from 3.6x in the prior year quarter, indicating a significant reduction in financial leverage[6]. - Long-term debt reduced to $655.1 million from $914.8 million, indicating improved financial leverage[33]. - Total debt as of December 31, 2025, was $944.0 million, while cash and cash equivalents were $243.5 million, leading to a net debt of $700.5 million[46]. - The leverage ratio for the period ended December 31, 2025, was 1.2x, a significant decrease from 3.6x for the period ended January 31, 2025[48]. Cash Flow and Assets - Cash and cash equivalents at the end of the period were $243.5 million, down from $256.7 million at the beginning of the period[35]. - The company reported a net cash used in operating activities of $24.4 million, contrasting with a net cash provided of $16.6 million in the same quarter of 2024[35]. Taxation - The effective income tax rate for Q1 2026 was recorded at 24.4%, with an expected range of 26.0% to 30.0% for the fiscal year[21]. - The adjusted net income, excluding adjustments, was $26.6 million, resulting in adjusted Class A earnings per share of $0.48, with a tax rate of 31.7%[44]. Other Financial Metrics - The trailing twelve months adjusted EBITDA for the period ended December 31, 2025, was $744.1 million, compared to $712.4 million for the previous period[48]. - Greif, Inc. incurred acquisition and integration related costs of $6.1 million and restructuring charges of $76.2 million during the trailing twelve months ended December 31, 2025[48]. - The company reported a non-cash pension settlement charge of $0.9 million and other costs amounting to $34.9 million for the same period[48]. - The company experienced a gain on disposal of properties, plants, and equipment of $215.7 million, compared to a loss of $2.4 million in the prior year[35]. - Greif, Inc. experienced a loss on disposal of properties, plants, and equipment, netting a loss of $222.8 million for the trailing twelve months ended December 31, 2025[48].

Financial Performance - Net income for fiscal Q1 2026 increased to $176.6 million or $3.00 per diluted Class A share, compared to $6.6 million or $0.13 per diluted Class A share in the prior year[6]. - Adjusted EBITDA rose by 24.0% to $122.5 million, up from $98.8 million in the same quarter last year[6]. - Operating profit significantly rose to $256.6 million compared to $34.1 million in the prior year, reflecting a substantial improvement in operational efficiency[31]. - Net income attributable to Greif, Inc. was $174.6 million, a significant increase from $22.0 million in the same quarter of 2024[31]. - Basic earnings per share attributable to Greif, Inc. common shareholders for Class A was $3.04, compared to $0.38 in the previous year[31]. - Net income for the three months ended December 31, 2025, was $182.9 million, a substantial increase from $11.3 million in 2024[41]. - Excluding adjustments, the net income for the three months ended December 31, 2025, was $26.6 million, with Class A earnings per share of $0.48 and a tax rate of 31.7%[44]. Sales and Revenue - Net sales for Customized Polymer Solutions increased by $10.7 million to $305.1 million, primarily due to $13.3 million from positive foreign currency translation impacts[13]. - Net sales for Durable Metal Solutions decreased by $1.1 million to $354.8 million, with a $18.6 million decline attributed to lower volumes[15]. - Net sales for Sustainable Fiber Solutions decreased by $32.1 million to $311.9 million, primarily due to $24.7 million from lower volumes[17]. - Total net sales for the three months ended December 31, 2025, were $994.8 million, a decrease of 2.0% from $1,016.7 million in 2024[37]. Cost and Efficiency - The company achieved $65.0 million of run-rate cost optimization by the end of Q1 2026, up from $50.0 million at the end of Q4 2025[6]. - Total gross profit increased to $202.6 million, up 1.6% from $199.4 million year-over-year[31]. - Total gross profit increased to $202.6 million in 2025, up from $199.4 million in 2024, reflecting a gross profit margin improvement[37]. - The company reported a significant increase in operating profit for the Sustainable Fiber Solutions segment, reaching $218.5 million in 2025, compared to $1.1 million in 2024[39]. Debt and Financial Position - Total debt decreased by $1,896.2 million to $944.0 million, primarily due to the repayment of approximately $1,864.0 million from the sale of the Containerboard Business[6]. - The leverage ratio improved to 1.2x from 3.6x in the prior year quarter[6]. - Long-term debt reduced to $655.1 million from $914.8 million, indicating improved financial leverage[33]. - The adjusted net debt as of December 31, 2025, was $668.4 million, down from $2,558.4 million as of January 31, 2025[48]. - Total debt as of December 31, 2025, was $944.0 million, while cash and cash equivalents were $243.5 million[46]. Cash Flow and Investments - The company reported a net cash used in operating activities of $24.4 million, contrasting with a net cash provided of $16.6 million in the same quarter of 2024[35]. - Free cash flow for the three months ended December 31, 2025, was $(57.4) million, compared to $(26.1) million in 2024, indicating a decline in cash generation[43]. - Cash paid for acquisition and integration related costs was $0.7 million in Q1 2026, down from $1.7 million in Q1 2025[43]. - Cash paid for taxes related to Containerboard Business divestment was $13.7 million in Q1 2026, reflecting ongoing strategic adjustments[43]. Other Financial Metrics - The company recorded an income tax rate of 24.4% for the first quarter, with an expected range of 26.0% to 30.0% for fiscal 2026[21]. - The trailing twelve months Credit Agreement EBITDA for the period ended December 31, 2025, was $573.7 million, compared to $705.7 million for the period ended January 31, 2025[48]. - The Innovative Closure Solutions segment reported total sales of $39.4 million in Q1 2026, with a gross profit margin of 22.6%, up from 18.8% in Q1 2025[37]. - The company incurred acquisition and integration related costs of $0.7 million and restructuring charges of $14.2 million for the three months ended December 31, 2025[44]. - Non-cash asset impairment charges amounted to $0.2 million for the three months ended December 31, 2025[44]. - The company reported a loss on disposal of properties, plants, and equipment of $215.7 million for the three months ended December 31, 2025[44].

Financial Performance - First-quarter sales were $386 million, down 5% from $405 million in the prior-year quarter, with the Avoca divestiture reducing sales by approximately $10 million or 2%[4] - Loss from continuing operations was $14 million, or $(0.30) per diluted share, compared to a loss of $166 million or $(3.51) in the prior year[7] - Adjusted EBITDA was $58 million, down 5% from $61 million in the prior-year quarter, with the Avoca divestiture accounting for a $1 million reduction[7] - Adjusted EBITDA guidance for full-year fiscal 2026 is narrowed to $400 million to $420 million, reflecting temporary impacts from the Calvert City startup delay[24] - Adjusted Diluted Earnings Per Share Excluding Intangibles Amortization shows double-digit growth, indicating operational improvement and progress in portfolio optimization[31] - The net loss for the three months ended December 31, 2025, was $12 million, a significant improvement from a loss of $165 million in the same period of 2024[46] - Operating income for the three months ended December 31, 2025, was reported at a loss of $6 million, compared to a loss of $179 million in the same period of 2024[57] - The net loss from continuing operations for the three months ended December 31, 2025, was $14 million, an improvement from a loss of $166 million in 2024[58] - Diluted EPS from continuing operations for the three months ended December 31, 2025, was $(0.30), compared to $(3.51) in 2024[61] Segment Performance - Life Sciences segment sales totaled $139 million, up 4% year-over-year, driven by higher sales volumes within pharma applications[11] - Personal Care sales were $123 million, a decrease of 8% compared to $134 million in the prior-year quarter, primarily due to the Avoca divestiture[15] - Specialty Additives sales were $102 million, down 11% year-over-year, reflecting continued coatings weakness in China and softer demand in North America[18] - Sales for Life Sciences reached $139 million, while Personal Care sales were $123 million, indicating a mixed performance across segments[46] - The operating loss for the Specialty Additives segment was $8 million, compared to a loss of $5 million in the previous year[46] Cash Flow and Liquidity - Cash flows provided by operating activities were $125 million, up from a use of $30 million in the prior-year quarter, primarily due to a $103 million tax refund[9] - Free cash flows for the three months ended December 31, 2025, were $111 million, a significant improvement from a negative $53 million in 2024[54] - Total cash flows provided by operating activities from continuing operations for the three months ended December 31, 2025, were $125 million, compared to $(30) million in 2024[54] - The company reported ongoing free cash flow conversion of 45% for the three months ended December 31, 2025, compared to -43% in 2024[54] Balance Sheet and Assets - Total assets decreased to $4,519 million as of December 31, 2025, down from $4,611 million on September 30, 2025, representing a decline of approximately 2%[48] - Cash and cash equivalents increased to $304 million from $215 million, marking a rise of 41.2%[49] - Total current liabilities decreased to $366 million from $423 million, a reduction of approximately 13.5%[48] - Long-term debt remained stable at $1,387 million, showing a marginal increase from $1,384 million[48] - The company’s stockholders' equity decreased to $1,878 million from $1,904 million, reflecting a decline of approximately 1.4%[48] Operational Insights - The company expects stronger performance in the second half of the fiscal year as commercial activity and operational efficiencies build[25] - Ongoing Free Cash Flow Conversion is approximately 50% of Adjusted EBITDA, with capital expenditures around $100 million[31] - The company expects approximately $30 million in cost savings from the $90 million manufacturing optimization program for fiscal 2026[31] - Demand in Life Sciences and Personal Care is anticipated to remain resilient, supported by stable fundamentals and innovation-driven product lines[31] - Raw material costs are expected to remain stable to positive, with supply chains performing reliably[31] - Tariff-related uncertainty remains elevated, with no material incremental impacts anticipated beyond known exposures[31] Tax and Restructuring - The tax effect of key items for the three months ended December 31, 2025, was $(4) million, compared to $(50) million in 2024[58] - The company incurred $5 million in restructuring, separation, and other costs for the three months ended December 31, 2025[57] - The impact from the remeasurement of foreign deferred tax balances is due to rate changes for foreign jurisdictions and other tax law changes enacted during fiscal 2025[63] - Amortization expense adjustment (net of tax) tax rates were 20% for the three months ended December 31, 2025, compared to 21% for the same period in 2024[63] Manufacturing and Operational Challenges - Manufacturing assumptions include approximately $11 million in temporary impacts from startup delays and weather-related disruptions, expected to recover over time[31] - Environmental reserve adjustments contributed $10 million to operating income for the three months ended December 31, 2025[58] - The company reported a depreciation and amortization expense of $48 million for the three months ended December 31, 2025, down from $51 million in 2024[51]

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 September 30, 2025 ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from __________ to __________ Commission File Number: 001-43019 VINE HILL CAPITAL INVESTMENT CORP. II (Exact name of registrant as specified in its charter) Indicate by chec ...

Financial Performance - As of December 31, 2025, the company reported accumulated losses of $54,341,549 and a loss of $268,377 for the year, primarily due to operating costs and limited sales operations [32]. - The company had cash and cash equivalents of $160 as of December 31, 2025, and estimates that existing cash resources will not be sufficient to fund operations into the second half of 2026 [37]. - The company has incurred significant losses over the past three years (2023 to 2025) and may continue to incur losses as it develops its businesses in nano-coated plate filters and halal products [35]. - Total operating revenues for the year ended December 31, 2025, were $71,580, compared to $60,471 in 2024 and $85,454 in 2023 [209]. - The net loss for the year ended December 31, 2025, was $268,377, compared to a net loss of $1,729,001 in 2024 and $2,203,554 in 2023 [209]. - Revenue for the year ended December 31, 2025, was $71,580, an increase of $11,109, or 18.4%, compared to $60,471 in 2024 [217]. - The main source of revenue in 2025 was consulting services for the Halal process, while 2024's revenue was primarily from the sale of Halal products [217]. Going Concern and Financing - There is substantial doubt regarding the company's ability to continue as a going concern, which may affect its ability to obtain future financing [37]. - The company plans to raise necessary funds to roll out its Halal and lamination manufacturing business within the next 12 months, but there is no certainty of achieving significant operations or profitability [32]. - The company may require additional financing through various means, including joint ventures and debt or equity financing, which could be dilutive to existing shareholders [40]. - The company has never paid a dividend and does not intend to pay dividends in the foreseeable future, meaning shareholders may not receive returns from dividends [157]. - The company may issue additional securities in the future, which could result in dilution to existing shareholders [152]. Operational Risks - The company is currently monitoring geopolitical risks, including the military conflict between Russia and Ukraine, which could adversely affect its business and financial condition [29]. - The company faces risks related to the commercialization of its new products and services, which are essential for attracting and retaining its customer base [43]. - The company faces significant competition in its nano-coated plate filter, switchable glass, and halal products businesses, with competitors having greater financial resources and experience [47]. - The company relies on distributors for its halal products, nano-coated plate filters, and switchable glass products, and failure to retain or attract key distributors could materially impact operations [59]. - The company faces significant competition in the halal food industry, which could lead to decreased demand and reduced margins due to competitors with greater resources and market influence [67]. - The company relies heavily on key personnel for its operations; losing these individuals could adversely impact business continuity and performance [76][77]. - The company experiences rapid growth, which places demands on its management and operational infrastructure; failure to manage this growth could negatively affect product quality and brand reputation [82]. Compliance and Regulatory Issues - The company received a notification from Nasdaq on May 2, 2025, indicating non-compliance with the Nasdaq Listing Rule 5250(c)(1) due to the failure to timely file its annual report for the year ended December 31, 2024 [129]. - The company has until July 2, 2025, to submit a Compliance Plan to regain compliance with Nasdaq Listing Rules [129]. - If Nasdaq accepts the Compliance Plan, the company may be granted an exception until October 29, 2025, to regain compliance [130]. - The company received a notification letter on December 30, 2025, regarding a failure to meet Nasdaq's minimum bid price requirement, with the closing bid price below US$1.00 for 30 consecutive business days [134]. - The company has a Compliance Period of 180 calendar days, until June 29, 2026, to regain compliance with the minimum bid price requirement [134]. - If the company fails to satisfy the continued listing requirements, it may face delisting, negatively affecting the price and liquidity of its Ordinary Shares [136]. Market and Economic Conditions - Economic conditions, including consumer discretionary spending and the ongoing effects of COVID-19, may adversely affect the company's revenues and profitability [73][74]. - Changes in economic, political, and social conditions in key markets like Malaysia and the Middle East could significantly influence business prospects and financial results [114]. - The market for halal products is growing significantly in Asia and Europe, presenting opportunities for the Company to expand its offerings [184]. Product Development and Innovation - The company emphasizes the importance of product innovation and packaging to maintain and grow sales; failure to innovate could materially affect sales and margins [69][68]. - The company intends to build its own brands for air purifiers, halal, and switchable glass products when launching to market [186]. - The company will rely on partners for the development of new technologies in nano-coated plates and lamination lines for switchable glass [190]. - The success of the company's nano-coated plate products depends on the continuous innovation of its third-party equipment manufacturer; failure to innovate could adversely affect business performance [119]. Intellectual Property and Legal Risks - The company faces risks related to intellectual property rights, and failure to protect these rights could negatively impact business and competitive advantage [64][65]. - The company may face substantial costs and operational impacts due to potential claims of intellectual property infringement, which could divert resources and negatively affect financial condition [94]. - Licensing agreements for intellectual property rights may significantly increase operating expenses, and failure to obtain such licenses could hinder product commercialization [95]. - The company does not own patent technologies and relies on equipment suppliers, exposing it to potential infringement claims from competitors and non-practicing entities [96]. Manufacturing and Operational Challenges - Manufacturing electronic glass requires significant investment in equipment and operating capital, and failure to secure adequate capital may adversely affect business operations [60]. - The company has limited manufacturing experience, which may lead to delays in product availability and negatively impact business operations [51]. - The company faces risks related to the operational performance of complex manufacturing equipment, which could affect production efficiency and costs [87]. - Achieving targeted manufacturing costs is essential; failure to do so may lead to significant cost overruns and adversely affect profitability [103]. Financial Reporting and Internal Controls - The company is subject to reporting obligations under U.S. securities laws, and failure to maintain effective internal controls over financial reporting could harm investor confidence [57]. - A material weakness in internal control over financial reporting has been identified, which could impair the accuracy of financial statements [155]. - The company may be classified as a Passive Foreign Investment Company (PFIC), which could subject U.S. investors to adverse tax rules [144].