BEAGR

New in FY2025

• This could increase the cost of our initial business combination and could even result in our inability to find a target or to consummate an initial business combination. ● Changes in international trade policies, tariffs and treaties affecting imports and exports may have a material adverse effect on our ability to find a target or to consummate an initial business combination. ● There is a substantial doubt about our ability to continue as a going concern.
• Changes in international trade policies, tariffs and treaties affecting imports and exports may have a material adverse effect on our search for an initial Business Combination target, our ability to complete an initial Business Combination, and/or our business, financial condition and results of operations following completion of an initial Business Combination.
• There have recently been significant changes to international trade policies and tariffs affecting imports and exports.
• The U.S. has implemented a range of new tariffs and increases to existing tariffs, and, in response to the tariffs announced by the U.S., other countries have imposed new or increased tariffs on certain exports from the United States.
• There is currently significant uncertainty about the future relationship between the United States and other countries with respect to trade policies, government regulations and tariffs.
• We cannot predict whether, and to what extent, current tariffs will continue or trade policies will change in the future.
• Any significant increases in tariffs on goods or materials or other changes in trade policy, or the perception that such changes could occur, could negatively affect our search for a Business Combination target and/or our ability to complete our initial Business Combination.
• For example, if we pursue a target company which sources or manufactures material components outside of the U.S., these changes could materially impact such target company’s business and financial performance.
• Similarly, if we pursue a target company which exports products outside of the U.S., retaliatory tariff and trade measures imposed by other countries could affect such target’s ability to export products and therefore adversely affect its sales.
• We may not be able to adequately address the risks presented by these tariffs or other potential trade policy changes.
• As a result, we may deem it costly, impractical or risky to complete an initial Business Combination with a particular target or with a target in a particular industry or from a particular country.
• Consequently, the pool of potential target companies may be reduced, which could impair our ability to identify a suitable target and to complete an initial Business Combination.
• The business prospects of a particular target for a Business Combination could change even after we enter into a business combination agreement, as a result of tariffs or the threat of tariffs that may have a material impact on that target’s business.
• Accordingly, changes in trade and tariff policies could prevent or make it difficult or more expensive for us to complete an initial Business Combination.
• Tariffs and threats of tariffs and other potential trade policy changes could also lead to material adverse effects on a post-Business Combination company.
• There is substantial doubt about our ability to continue as a “going concern.” The Company is a special purpose acquisition company and must complete its initial Business Combination by October 25, 2026.
• Although the Company plans to complete its initial Business Combination before such date, there can be no assurance that the Company will be able to do so by such date.
• In connection with the Company’s assessment of going concern considerations in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Update (“ASC”) 2014-15, “Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern,” management has determined that because such mandatory liquidation date is less than 12 months away, there is substantial doubt that the Company will operate as a going concern.
• No adjustments have been made to the carrying amounts of assets or liabilities should the Company be required to liquidate after October 25, 2026.
• Management plans to consummate a Business Combination prior to October 25, 2026; however, there can be no assurance that one will be completed

Gone since FY2024

Nothing dropped.