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Jet.AI Inc. JTAI US Equity

Industrials · CIK 1861622 · FY ends Dec 31
$1.51
-0.05 (-3.51%)
USD · as of 2026-08-28 · marketstack

Jet.AI Inc. (Nasdaq: JTAI), an SEC filer in Air Transportation, Nonscheduled, closed at $1.51, -3.5%, on 2026-08-28, with a market cap of $21M, a trailing P/E of 4.6, a return on equity of 32.2%, a net margin of 50.0% and 3-year sales growth of -25.1%. Institutional ownership, earnings history and filed financials are on the tabs below.

JTAI · 10-K · period ended 2021-12-31

← all JTAI documents
filed 2022-03-30 · EDGAR original ↗

Our rendering of the filing — original pagination and typography are not reproduced, and tables are reduced to their short label cells (the figures live on FA). Nothing is summarized: every line below is the filing's own text.

blocks 1600 of 3,602317k characters rendered

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

Commission

File Number 001-40725

Oxbridge

Acquisition Corp.

(Exact

name of Registrant as specified in its Charter)

Suite

201, 42 Edward Street

George

Town, Grand Cayman

Cayman

Islands, KY1-9006

(Address

of principal executive offices and zip code)

Registrant’s

telephone number, including area code: (345)749-7570

Securities

registered pursuant to Section 12(b) of the Act:

Title of each class Trading Symbol(s) Name of each exchange on which registered

Ordinary Shares, par value $0.0001 per share OXAC The Nasdaq Capital Market

Warrants each exercisable for one ordinary share OXACW The Nasdaq Capital Market

Securities

registered pursuant to Section 12(g) of the Act:

None

Indicate

by check mark if the Registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. YES ☐ NO ☒

Indicate

by check mark if the Registrant is not required to file reports pursuant to Section 13 or 15(d) of the Act. YES ☐ NO ☒

Indicate

by check mark whether the Registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange

Act of 1934 during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports), and (2)

has been subject to such filing requirements for the past 90 days. YES ☒ NO ☐

Indicate

by check mark whether the Registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule

405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the Registrant

was required to submit such files). YES ☒ NO ☐

Indicate

by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting

company, or an emerging growth company. See the definition of “large accelerated filer,” “accelerated filer,”

and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐

Non-accelerated filer ☒ Small reporting company ☒

Emerging growth company ☒

If

an emerging growth company, indicate by the check mark if the registrant has elected not to use the extended transition period for complying

with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate

by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness

of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered

public accounting firm that prepared or issued its audit report. ☐

Indicate

by check mark whether the Registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). YES ☒ NO ☐

As of June 30, 2021 (the

last business day of the Registrant’s most recently completed second fiscal quarter), the Registrant’s securities were not

publicly traded. The Registrant’s Class A ordinary shares, par value $0.0001 per share, began trading on The Nasdaq Stock Market

separately from its Units (as defined below) on October 1, 2021. The aggregate market value of the Registrant’s Class A ordinary

shares outstanding, other than shares held by persons who may be deemed affiliates of the Registrant, at December 31, 2021, was approximately

$116,033,850.

As

of March 30, 2022, there were 11,615,000shares of Class A ordinary shares, $0.0001 par

value, and 2,875,000shares of Class B ordinary shares, $0.0001 par

value, issued and outstanding.

Documents

Incorporated by Reference: None.

TABLE

OF CONTENTS

Page

CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS ii

PART I 1

Item 1. Business. 1

Item 1A. Risk Factors. 6

Item 1B. Unresolved Staff Comments. 38

Item 2. Properties. 38

Item 3. Legal Proceedings. 38

Item 4. Mine Safety Disclosures. 38

Item 6. [Reserved]. 39

Item 7A. Quantitative and Qualitative Disclosures About Market Risk 44

Item 8. Financial Statements and Supplementary Data 44

Item 9A. Controls and Procedures. 44

Item 9B. Other Information. 45

Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 45

PART III 46

Item 10. Directors, Executive Officers and Corporate Governance. 46

Item 11. Executive Compensation. 56

Item 14. Principal Accounting Fees and Services. 61

Item 15. Exhibits, Financial Statement Schedules. 62

SIGNATURES 64

i

CAUTIONARY

NOTE REGARDING FORWARD-LOOKING STATEMENTS

This

annual report includes, and oral statements made from time to time by representatives of Oxbridge Acquisition Corp. This Annual Report

on Form 10-K contains statements that are forward-looking and as such are not historical facts. This includes, without limitation, statements

under “Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations” regarding our

financial position, business strategy and the plans and objectives of management for future operations. These statements constitute projections, forecasts and forward-looking

statements, and are not guarantees of performance. Such statements can be identified by the fact that they do not relate strictly to

historical or current facts. When used in this Annual Report, words such as “anticipate,” “believe,” “continue,”

“could,” “estimate,” “expect,” “intend,” “may,” “might,” “plan,”

“possible,” “potential,” “predict,” “project,” “should,” “strive,”

“would” and similar expressions may identify forward-looking statements, but the absence of these words does not mean that

a statement is not forward-looking.

The

forward-looking statements contained in this Annual Report on Form 10-K are based on our current expectations and beliefs concerning

future developments and their potential effects on us. There can be no assurance that future developments affecting us will be those

that we have anticipated. These forward-looking statements involve a number of risks, uncertainties (some of which are beyond our control)

or other assumptions that may cause actual results or performance to be materially different from those expressed or implied by these

forward-looking statements. These risks and uncertainties include, but are not limited to, the following risks, uncertainties and other

factors:

● our being a company with no operating history and no operating revenues;

● our ability to select an appropriate target business or businesses;

● our pool of prospective target businesses;

● our public securities’ potential liquidity and trading;

● the lack of a market for our securities;

● the trust account not being subject to claims of third parties;

● our financial performance; and

Should

one or more of these risks or uncertainties materialize, or should any of our assumptions prove incorrect, actual results may vary in

material respects from those projected in these forward-looking statements. We undertake no obligation to update or revise any forward-looking

statements, whether as a result of new information, future events or otherwise, except as may be required under applicable securities

laws

ii

PART

I

References

in this annual report to “we,” “us,” “company,” “OXAC,” or “our company”

are to Oxbridge Acquisition Corp., a Cayman Islands exempted company. References to “management” or our “management

team” are to our officers and directors. References to our “sponsor” are to OAC Sponsor Ltd., a Cayman Islands exempted

company. References to our “initial shareholder” are to our sponsor, the holder of our Class B ordinary shares prior to our

initial public offering.

Item

1. Business.

Introduction

We

are a blank check company formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization

or similar business combination with one or more businesses. We have neither engaged in any operations nor generated any operating revenue

to date. Based on our business activities, the Company is a “shell company” as defined under the Exchange Act because we

have no operations and nominal assets consisting almost entirely of cash.

Our

executive offices are located at Suite 201, 42 Edward Street, George Town, Grand Cayman, Cayman Islands and our telephone number is +1

(345) 749-7570. Our corporate website address is www.oxbridgeaq.com. Our website and the information contained on, or that can

be accessed through, the website is not deemed to be incorporated by reference in, and is not considered part of, this annual report.

You should not rely on any such information in making your decision whether to invest in our securities.

Company

History

On

April 12, 2021, our sponsor purchased an aggregate of 2,875,000 Class B ordinary shares (our “founder shares”) for an aggregate

purchase price of $25,000, or approximately $0.009 per share. Our Class B ordinary shares will automatically convert into Class A ordinary

shares, on a one-for-one basis, upon the completion of a business combination. The number of founder shares issued was based on the expectation

that the founder shares would represent 20% of the outstanding Class A ordinary shares and our Class B ordinary shares (collectively,

our “ordinary shares”) upon completion of our initial public offering (the “IPO”).

On

August 16, 2021, we consummated our IPO of 10,000,000 Units at $10.00 per Unit, generating gross proceeds of $100,000,000 and

incurring offering costs of approximately $6,624,000, inclusive of approximately $3,500,000 in deferred underwriting commissions. The

underwriter was granted a 45-day option from the date of the final prospectus relating to the initial public offering to purchase

up to 1,500,000 additional Units to cover over-allotments, if any, at $10.00 per Unit. On August 16, 2021, the underwriters exercised

the over-allotment option in full and, purchased an additional 1,500,000 Over-Allotment Units, generating additional gross proceeds of

$15,000,000, and incurring additional offering costs of $825,000, inclusive of approximately $525,000 of deferred underwriting commissions.

Each warrant entitles the holder thereof to purchase one share of Class A ordinary shares at a price of $11.50 per share, subject to

certain adjustments.

Simultaneously

with the closing of the IPO, we consummated the sale of 5,760,000 warrants to the sponsor and Maxim Group LLC

(“Maxim”), the underwriter in our initial public offering (the “private placement warrants”), at a

price of $1.00 per private placement warrant, generating gross proceeds of $5,760,000. An aggregate of $116,725,000

from the proceeds of the IPO and the private placement warrants was placed in a trust account (the “trust

account”) such that the trust account held $116,725,000 at the time of closing of the IPO. Each private placement

warrant is exercisable to purchase one Class A ordinary share at $11.50 per share, subject to certain adjustments.

On

September 30, 2021, we announced that, commencing October 1, 2021, holders of the 11,500,000 units sold in the IPO may elect to

separately trade the shares of Class A ordinary shares and the warrants included in the units. Those units not separated continued to

trade on The Nasdaq Stock Market LLC (“Nasdaq”) under the symbol “OXACU” and the Class A ordinary shares and

warrants that were separated trade under the symbols “OXAC” and “OXACW,” respectively.

Our

units, Class A ordinary shares and warrants are registered under the Exchange Act and we have reporting obligations, including the requirement

that we file annual, quarterly and current reports with the SEC. The SEC’s website (http://www.sec.gov) contains such reports,

proxy and information statements and other information regarding issuers that file electronically with the SEC. In accordance with the

requirements of the Exchange Act, our annual reports contain financial statements audited and reported on by our independent registered

public accounting firm.

Effecting

a Business Combination

Our

Business Strategy

We

believe that the blockchain technology, artificial intelligence and insurtech sectors are highly fragmented and evolving quickly. Our

business strategy is to identify and consummate an initial business combination with a disruptive and differentiated technology company

that focuses on blockchain technology, artificial intelligence or insurtech technologies. We will seek to acquire established businesses

that we believe are fundamentally sound but potentially in need of financial, operational, strategic or managerial redirection to maximize

value. We may also look at earlier stage companies that exhibit the potential to change the industries in which they participate and

which will offer the potential of sustained high levels of revenue growth and path to profitability.

We

intend to employ a thematic acquisition strategy, and are focused on long-term shareholder value growth and building a leading franchise.

Our strategy is to:

target a company with disruptive and differentiated technology;

fully leverage the industry experience and broad network of our executive officers, board members and advisors to identify potential

investment opportunities and successfully execute acquisition transactions;

deliver creative approaches to transaction sourcing, while exercising pricing discipline; and

utilize an understanding of global financial markets and events, financing, restructuring and overall corporate strategy options.

Our

business combination strategy will leverage the following attributes of our management team:

Broad network, proprietary contacts, corporate relationships including financing providers and investment market participants, private

equity groups, investment banks, accounting firms, target management teams and companies or individuals that represent sellers);

Industry experience developed through operating, managing, marketing and growing businesses in the insurance industry;

Investing and building companies in the insurance and InsurTech sector with unique market insights;

Substantial experience in navigating the challenges of operating public companies; and

Engaging with public market analysts and investors to help companies better communicate their business model, opportunity and strategy

to maximize value for their shareholders.

In

addition to assisting in the sourcing of a potential transaction, members of our management team may join the acquired company as a board

member or in a senior executive capacity or assist in the operation of the acquired company in order to enhance shareholder value by

improving the operational performance of the combined company and undertaking broader strategic initiatives.

Business

Combination Criteria

Our

intent is to seek potential target businesses globally. The maturity and judgment of our team will guide our acquisition process. When

potential targets are being evaluated, we expect to use the following, non-exclusive criteria listed below for determining opportunities.

We will use these criteria when evaluating business combination opportunities, but we may decide to enter into our initial business combination

with a target business that does not meet all or some of these criteria:

These

criteria are not intended to be exhaustive. Any evaluation relating to the merits of a particular initial business combination may be

based, to the extent relevant, on these general guidelines as well as other considerations, factors and criteria that our management

may deem relevant. In the event that we decide to enter into our initial business combination with a target business that does not meet

the above criteria and guidelines, we will disclose that the target business does not meet the above criteria in our stockholder communications

related to our initial business combination, which, would be in the form of proxy solicitation materials or tender offer documents that

we would file with the Securities and Exchange Commission, or SEC.

Additional

Disclosures

Our

Acquisition Process

Each

of our directors and officers presently has, and any of them in the future may have additional, fiduciary or contractual obligations

to other entities pursuant to which such officer or director is or will be required to present a business combination opportunity to

such entity. Accordingly, if any of our directors or officers becomes aware of a business combination opportunity that is suitable for

an entity to which he or she has then-current fiduciary or contractual obligations, he or she may need to honor these fiduciary or contractual

obligations to present such business combination opportunity to such entity, subject to his or her fiduciary duties under Cayman Islands

law. We do not believe, however, that the fiduciary duties or contractual obligations of our directors or officers will materially affect

our ability to identify and pursue business combination opportunities or complete our initial business combination.

Initial

Business Combination

Nasdaq

rules require that we must complete one or more business combinations having an aggregate fair market value of at least 80% of the value

of the assets held in the trust account (excluding the deferred underwriting commissions and taxes payable) at the time of our signing

a definitive agreement in connection with our initial business combination. We refer to this as the 80% of net assets test. If our Board

of Directors is not able to independently determine the fair market value of the target business or businesses, we will obtain an opinion

from an independent investment banking firm or another independent firm that commonly renders valuation opinions for the type of company

we are seeking to acquire or an independent accounting firm. We do not intend to purchase multiple businesses in unrelated industries

in conjunction with our initial business combination. Additionally, pursuant to Nasdaq rules, any initial business combination must be

approved by a majority of our independent directors. Our amended and restated memorandum and articles of association will also provide

that any initial business combination must be approved by at least 75% of our Board of Directors.

We

anticipate structuring our initial business combination so that the post-transaction company in which our public shareholders own shares

will own or acquire 100% of the issued and outstanding equity interests or assets of the target business or businesses. We may, however,

structure our initial business combination such that the post-transaction company owns or acquires less than 100% of such interests or

assets of the target business in order to meet certain objectives of the target management team or shareholders or for other reasons,

but we will only complete such business combination if the post-transaction company owns or acquires 50% or more of the issued and outstanding

voting securities of the target or otherwise acquires a controlling interest in the target business sufficient for it not to be required

to register as an investment company under the Investment Company Act. Even if the post-transaction company owns or acquires 50% or more

of the voting securities of the target, our shareholders prior to our initial business combination may collectively own a minority interest

in the post-transaction company, depending on valuations ascribed to the target and us in the business combination transaction. For example,

we could pursue a transaction in which we issue a substantial number of new shares in exchange for all of the issued and outstanding

capital stock, shares or other equity securities of a target business or issue a substantial number of new shares to third-parties in

connection with financing our initial business combination. In this case, we would acquire a 100% controlling interest in the target.

However, as a result of the issuance of a substantial number of new shares, our shareholders immediately prior to our initial business

combination could own less than a majority of our issued and outstanding shares subsequent to our initial business combination. If less

than 100% of the equity interests or assets of a target business or businesses are owned or acquired by the post-transaction company,

the portion of such business or businesses that is owned or acquired is what will be valued for purposes of the 80% fair market value

test. If our initial business combination involves more than one target business, the 80% fair market value test will be based on the

aggregate value of all of the target businesses.

Extension

of Time to Complete Business Combination

We will have until

November 16, 2022 to consummate an initial business combination. However, if we anticipate that we may not be able to consummate our

initial business combination by November 16, 2022, we will, by resolution of our Board of Directors if requested by our sponsor, extend

the period of time to consummate a business combination by an additional three months up to twice (for a total of 21 months through May

16, 2023 to complete a business combination), (each an “Extension Period”), subject to the sponsor depositing additional

funds into the trust account as set out below. In connection with any such extension, public shareholders will not be offered the opportunity

to vote on or redeem their shares. Pursuant to the terms of our amended and restated memorandum and articles of association and the trust

agreement to be entered into between us and Continental Stock Transfer & Trust Company on the date of this prospectus, in order to

extend the time available for us to consummate our initial business combination for an additional three months, our sponsor or its affiliates

or designees must deposit into the trust account $ $1,150,000 on or prior to the date of the deadline. We will only be able to extend

the period of time to consummate a business combination by an additional three months twice (for a total of six months). We will issue

a press release announcing each extension, at least three days prior to the deadline. In addition, we will issue a press release the

day after the deadline, announcing whether the funds have been timely deposited. Our sponsor and its affiliates or designees are obligated

to fund the trust account in order to extend the time for us to complete our initial business combination, but our sponsor will not be

obligated to extend such time.

Facilities

We

maintains our principal executive offices

at Suite 201, 42 Edward Street, George Town, Grand Cayman, Cayman Islands. We pays our sponsor $10,000 per month for office

space, administrative and support services pursuant to the terms of an administrative services agreement between us and our

sponsor. Upon completion of our initial business combination or our liquidation, we will cease paying these monthly

fees. We considers our current office space adequate for our current operations.

Employees

We

currently have two executive officers. These

individuals are not obligated to devote any specific number of hours to our matters, but they intend to devote as much of their time

as they deem necessary to our affairs until we has completed our initial business combination. The amount of time

that any such person will devote in any time period to our company will vary based on whether a target business has been selected for

our initial business combination and the current stage of the business combination process. We do not intend to have any

full-time employees prior to the consummation of an initial business combination.

Competition

We

expect to encounter intense competition from other entities having a business objective similar to ours, including private investors

(which may be individuals or investment partnerships), other blank check companies and other entities, domestic and international, competing

for the types of businesses we intend to acquire. Many of these individuals and entities are well established and have extensive experience

in identifying and effecting, directly or indirectly, acquisitions of companies operating in or providing services to various industries.

Many of these competitors possess greater technical, human and other resources or more local industry knowledge than we do and our financial

resources will be relatively limited when contrasted with those of many of these competitors. Additionally, the number of blank check

companies looking for business combination targets has increased compared to recent years and many of these blank check companies are

sponsored by entities or persons that have significant experience with completing business combinations. While we believe there are numerous

target businesses we could potentially acquire with the net proceeds from our initial public offering and private placement

warrants, if we have not completed our initial business combination within the required time period, our public shareholders may

receive only approximately $10.15 per share, or less in certain circumstances, on the liquidation of our trust account and our

warrants will expire worthless.

Emerging

Growth Company

We

are an “emerging growth company,” as

defined in Section 2(a) of the Securities Act of 1933, as amended (the “Securities Act”), as modified by the Jumpstart our

Business Startups Act of 2012, (the “JOBS Act”), and may take advantage of certain exemptions from various reporting requirements

that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required

to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding

executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory

vote on executive compensation and stockholder approval of any golden parachute payments not previously approved.

Further,

Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting

standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do

not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting

standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements

that apply to non-emerging growth companies but any such election to opt out is irrevocable.

We

have elected not to opt out of such extended transition

period which means that when a standard is issued or revised and it has different application dates for public or private companies,

we, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised

standard. This may make comparison of our financial statements with another public company which is neither an emerging growth

company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of

the potential differences in accounting standards used.

We

will remain an emerging growth company until the earlier of: (1) the last day of the fiscal year (a) following the fifth anniversary

of the completion of our initial public offering, or December 31, 2026, (b) in which we have total annual gross revenue of at

least $1.07 billion, or (c) in which we are deemed to be a large accelerated filer, which means the market value of our ordinary shares

that is held by non-affiliates exceeds $700 million as of the end of the prior fiscal year’s second fiscal quarter; and (2) the

date on which we have issued more than $1.00 billion in non-convertible debt during the prior three-year period.

Item

1A. Risk Factors.

An

investment in our securities involves a high degree of risk. You should consider carefully all of the risks described below, together

with the other information contained in this Annual Report, including our financial statements and related notes, and the prospectus

relating to our IPO, before making a decision to invest in our securities. If any of the following events occur, our business, financial

condition and operating results may be materially adversely affected. In that event, the trading price of our securities could decline,

and you could lose all or part of your investment. The risks and uncertainties described below are not the only ones we face. Additional

risks and uncertainties that we are unaware of, or that we currently believe are not material, may also become important factors that

adversely affect our business, financial condition and operating results.

Summary

of Risk Factors

Our

business is subject to numerous risks and uncertainties. These risks include, but are not limited to, risks associated

with:

● being a newly incorporated exempted company without an operating history;

● our ability to continue as a “going concern;”

● delay in receiving distributions from the trust account;

● lack of opportunity to vote on our proposed business combination;

● lack of protections afforded to investors of blank check companies;

● issuance of equity and/or debt securities to complete a business combination;

● lack of working capital;

● third-party claims reducing the per-share redemption price;

● our shareholders being held liable for claims by third parties against us;

● failure to enforce our sponsor’s indemnification obligations;

● warrant holders limited to exercising warrants only on a “cashless basis;”

● dependence on key personnel;

● conflicts of interest of our sponsor, officers and directors;

● the delisting of our securities by Nasdaq;

● shares being redeemed and warrants becoming worthless;

● our competitors with advantages over us in seeking business combinations;

● ability to obtain additional financing;

● our initial shareholders controlling a substantial interest in us;

● warrants adverse effect on the market price of our ordinary shares;

● disadvantageous timing for redeeming warrants;

● impact of COVID-19 and related risks;

● business combination with a company located in a foreign jurisdiction;

● changes in laws or regulations;

● tax consequences to business combinations; and

RISKS

RELATING TO OUR SEARCH FOR, CONSUMMATION OF, OR INABILITY TO CONSUMMATE, A BUSINESS COMBINATION AND POST-BUSINESS COMBINATION RISKS

Our

public shareholders may not be afforded an opportunity to vote on our proposed business combination, which means we may complete our

initial business combination even though a majority of our public shareholders do not support such a combination.

We

may not hold a shareholder vote to approve our initial business combination unless the business combination would require shareholder

approval under applicable Cayman Islands law or the rules of Nasdaq or if we decide to hold a shareholder vote for business or other

reasons. Examples of transactions that would not ordinarily require shareholder approval under Cayman Islands law or the rules of Nasdaq

include asset acquisitions and capital stock or share purchases, while transactions such as direct mergers with our company or transactions

where we issue more than 20% of our outstanding shares would require shareholder approval. For instance, Nasdaq rules currently allow

us to engage in a tender offer in lieu of a general meeting but would still require us to obtain shareholder approval if we were seeking

to issue more than 20% of our outstanding shares to a target business as consideration in any business combination. Therefore, if we

were structuring a business combination that required us to issue more than 20% of our outstanding shares, we would seek shareholder

approval of such business combination. Except as required by applicable law or Nasdaq rules, the decision as to whether we will seek

shareholder approval of a proposed business combination or will allow shareholders to sell their shares to us in a tender offer will

be made by us, solely in our discretion, and will be based on a variety of factors, such as the timing of the transaction and whether

the terms of the transaction would otherwise require us to seek shareholder approval. Accordingly, we may consummate our initial business

combination even if holders of a majority of the issued and outstanding ordinary shares do not approve of the business combination we

consummate.

Although

we have identified general criteria and guidelines that we believe are important in evaluating prospective target businesses, we may

enter into our initial business combination with a target that does not meet such criteria and guidelines, and as a result, the target

business with which we enter into our initial business combination may not have attributes entirely consistent with our general criteria

and guidelines.

Although

we have identified general criteria and guidelines for evaluating prospective target businesses, it is possible that a target business

with which we enter into our initial business combination will not have all of these positive attributes. If we complete our initial

business combination with a target that does not meet some or all of these guidelines, such combination may not be as successful as a

combination with a business that does meet all of our general criteria and guidelines. In addition, if we announce a prospective business

combination with a target that does not meet our general criteria and guidelines, a greater number of shareholders may exercise their

redemption rights, which may make it difficult for us to meet any closing condition with a target business that requires us to have a

minimum net worth or a certain amount of cash. In addition, if shareholder approval of the transaction is required by applicable law,

or we decide to obtain shareholder approval for business or other legal reasons, it may be more difficult for us to attain shareholder

approval of our initial business combination if the target business does not meet our general criteria and guidelines. If we are unable

to complete our initial business combination, our public shareholders may receive only approximately $10.15 per share on the liquidation

of our trust account and our warrants will expire worthless.

Your

only opportunity to affect the investment decision regarding a potential business combination will be limited to the exercise of your

right to redeem your shares from us for cash, unless we seek shareholder approval of the business combination.

At

the time of your investment in us, you will not be provided with an opportunity to evaluate the specific merits or risks of one or more

target businesses. Since our Board of Directors may complete a business combination without seeking shareholder approval, public shareholders

may not have the right or opportunity to vote on the business combination, unless we seek such shareholder approval. Accordingly, if

we do not seek shareholder approval, your only opportunity to affect the investment decision regarding a potential business combination

may be limited to exercising your redemption rights within the period of time (which will be at least 20 business days) set forth in

our tender offer documents mailed to our public shareholders in which we describe our initial business combination.

Because

of our limited resources and the significant competition for business combination opportunities, it may be more difficult for us to complete

our initial business combination. If we are unable to complete our initial business combination, our public shareholders may receive

only approximately $10.15 per share, or less in certain circumstances, on our redemption, and our warrants will expire worthless.

We

expect to encounter intense competition from other entities having a business objective similar to ours, including private investors

(which may be individuals or investment partnerships), other blank check companies and other entities, domestic and international, competing

for the types of businesses we intend to acquire. Many of these individuals and entities are well-established and have extensive experience

in identifying and effecting, directly or indirectly, acquisitions of companies operating in or providing services to various industries.

Many of these competitors possess greater technical, human and other resources or more local industry knowledge than we do and our financial

resources will be relatively limited when contrasted with those of many of these competitors. While we believe there are numerous target

businesses we could potentially acquire with the net proceeds of our initial public offering and the sale of the private placement warrants,

our ability to compete with respect to the acquisition of certain target businesses that are sizable will be limited by our available

financial resources. This inherent competitive limitation gives others an advantage in pursuing the acquisition of certain target businesses.

Furthermore, if we are obligated to pay cash for the Class A ordinary shares redeemed and, in the event we seek shareholder approval

of our initial business combination, we make purchases of our Class A ordinary shares, the resources available to us for our initial

business combination may be reduced. Any of these obligations may place us at a competitive disadvantage in successfully negotiating

a business combination. If we are unable to complete our initial business combination, our public shareholders may receive only approximately

$10.15 per share (or less in certain circumstances) on the liquidation of our trust account and our warrants will expire worthless. In

certain circumstances, our public shareholders may receive less than $10.15 per share on the redemption of their shares. See “—

If third parties bring claims against us, the proceeds held in the trust account could be reduced and the per-share redemption amount

received by shareholders may be less than $10.15 per share” and other risk factors herein.

In

recent years, the number of special purpose acquisition companies that have been formed has increased substantially. Many potential targets

for special purpose acquisition companies have already entered into an initial business combination, and there are still many special

purpose acquisition companies seeking targets for their initial business combination, as well as many such companies currently in registration.

As a result, at times, fewer attractive targets may be available, and it may require more time, more effort and more resources to identify

a suitable target and to consummate an initial business combination.

In

addition, because there are more special purpose acquisition companies seeking to enter into an initial business combination with available

targets, the competition for available targets with attractive fundamentals or business models may increase, which could cause targets

companies to demand improved financial terms. Attractive deals could also become scarcer for other reasons, such as economic or industry

sector downturns, geopolitical tensions, or increases in the cost of additional capital needed to close business combinations or operate

targets post-business combination. This could increase the cost of, delay or otherwise complicate or frustrate our ability to find and

consummate an initial business combination, and may result in our inability to consummate an initial business combination on terms favorable

to our investors altogether.

The

ability of our public shareholders to redeem their shares for cash may make our financial condition unattractive to potential business

combination targets, which may make it difficult for us to enter into a business combination with a target.

We

may seek to enter into a business combination transaction agreement with a prospective target that requires as a closing condition that

we have a minimum net worth or a certain amount of cash. If too many public shareholders exercise their redemption rights, we would not

be able to meet such closing condition and, as a result, would not be able to proceed with the business combination. Furthermore, we

will only redeem our public shares so long as (after such redemption) our net tangible assets will be at least $5,000,001 either immediately

prior to or upon consummation of our initial business combination and after payment of underwriters’ fees and commissions (so that

we are not subject to the SEC’s “penny stock” rules) or any greater net tangible asset or cash requirement which may

be contained in the agreement relating to our initial business combination. Consequently, if accepting all properly submitted redemption

requests would cause our net tangible assets to be less than $5,000,001 or such greater amount necessary to satisfy a closing condition,

each as described above, we would not proceed with such redemption and the related business combination and may instead search for an

alternate business combination. Prospective targets will be aware of these risks and, thus, may be reluctant to enter into a business

combination transaction with us.

The

ability of our public shareholders to exercise redemption rights with respect to a large number of our shares may not allow us to complete

the most desirable business combination or optimize our capital structure.

At

the time we enter into an agreement for our initial business combination, we will not know how many shareholders may exercise their redemption

rights, and therefore we will need to structure the transaction based on our expectations as to the number of shares that will be submitted

for redemption. If our initial business combination agreement requires us to use a portion of the cash in the trust account to pay the

purchase price, or requires us to have a minimum amount of cash at closing, we will need to reserve a portion of the cash in the trust

account to meet such requirements, or arrange for third party financing. In addition, if a larger number of shares are submitted for

redemption than we initially expected, we may need to restructure the transaction to reserve a greater portion of the cash in the trust

account or arrange for third party financing. Raising additional third-party financing may involve dilutive equity issuances or the incurrence

of indebtedness at higher than desirable levels. Furthermore, this dilution would increase to the extent that the anti-dilution provisions

of the Class B ordinary shares result in the issuance of Class A ordinary shares on a greater than one-to-one basis upon conversion of

the Class B shares at the time of the initial business combination. The above considerations may limit our ability to complete the most

desirable business combination available to us or optimize our capital structure.

The

ability of our public shareholders to exercise redemption rights with respect to a large number of our shares could increase the probability

that our initial business combination would be unsuccessful and that you would have to wait for liquidation in order to redeem your shares.

If

our initial business combination agreement requires us to use a portion of the cash in the trust account to pay the purchase price, or

requires us to have a minimum amount of cash at closing, the probability that our initial business combination would be unsuccessful

is increased. If our initial business combination is unsuccessful, you would not receive your pro rata portion of the trust account until

we liquidate the trust account. If you are in need of immediate liquidity, you could attempt to sell your shares in the open market;

however, at such time our shares may trade at a discount to the pro rata amount per share in the trust account. In either situation,

you may suffer a material loss on your investment or lose the benefit of funds expected in connection with our redemption until we liquidate

or you are able to sell your shares in the open market.

The

requirement that we complete our initial business combination within the prescribed time frame may give potential target businesses leverage

over us in negotiating a business combination and may decrease our ability to conduct due diligence on potential business combination

targets as we approach our dissolution deadline, which could undermine our ability to complete our initial business combination on terms

that would produce value for our shareholders.

Any

potential target business with which we enter into negotiations concerning a business combination will be aware that we must complete

our initial business combination by November 16, 2022 or any Extension Period. Consequently, such target business may obtain leverage

over us in negotiating a business combination, knowing that if we do not complete our initial business combination with that particular

target business, we may be unable to complete our initial business combination with any target business. This risk will increase as we

get closer to the timeframe described above. In addition, we may have limited time to conduct due diligence and may enter into our initial

business combination on terms that we would have rejected upon a more comprehensive investigation.

We

may not be able to complete our initial business combination within the prescribed time frame, in which case we would cease all operations

except for the purpose of winding up and we would redeem our public shares and liquidate, in which case our public shareholders may only

receive approximately $10.15 per share, or less than such amount in certain circumstances, and our warrants will expire worthless.

Our

initial shareholder, officers and directors have agreed that we must complete by November 16, 2022 or during any Extension Period.

We may not be able to find a suitable target business and complete our initial business combination within such time period. If we have

not completed our initial business combination within such time period, we will: (i) cease all operations except for the purpose of winding

up, (ii) as promptly as reasonably possible but not more than ten business days thereafter, redeem the public shares, at a per-share

price, payable in cash, equal to the aggregate amount then on deposit in the trust account, including any interest (which interest shall

be net of taxes payable, and less up to $100,000 of interest to pay dissolution expenses) divided by the number of then outstanding public

shares, which redemption will completely extinguish public shareholders’ rights as shareholders (including the right to receive

further liquidation distributions, if any), subject to applicable law, and (iii) as promptly as reasonably possible following such redemption,

subject to the approval of our remaining shareholders and our Board of Directors, liquidate and dissolve, subject in each case to our

obligations under Cayman Islands law to provide for claims of creditors and the requirements of other applicable law. In such case, our

public shareholders may only receive approximately $10.15 per share, and our warrants will expire worthless. In certain circumstances,

our public shareholders may receive less than $10.15 per share on the redemption of their shares. See “— If third parties

bring claims against us, the proceeds held in the trust account could be reduced and the per-share redemption amount received by shareholders

may be less than $10.15 per share” and other risk factors herein.

Our

search for a business combination, and any target business with which we ultimately consummate a business combination, may be materially

adversely affected by the recent coronavirus (COVID-19) outbreak.

In

December 2019, a novel strain of coronavirus was reported to have surfaced in Wuhan, China, which has and is continuing to spread throughout

China and other parts of the world, including the United States. On January 30, 2020, the World Health Organization declared the outbreak

of the coronavirus disease (COVID-19) a “Public Health Emergency of International Concern.” On January 31, 2020, U.S. Health

and Human Services Secretary Alex M. Azar II declared a public health emergency for the United States to aid the U.S. healthcare community

in responding to COVID-19, and on March 11, 2020 the World Health Organization characterized the outbreak as a “pandemic”.

A significant outbreak of COVID-19 and other infectious diseases has resulted in a widespread health crisis, which has adversely affected

the economies and financial markets worldwide, and the business of any potential target business with which we consummate a business

combination could be materially and adversely affected. Furthermore, we may be unable to complete a business combination if continued

concerns relating to COVID-19 restrict travel, limit the ability to have meetings with potential investors or the target company’s

personnel, vendors or service providers are unavailable to negotiate and consummate a transaction in a timely manner. The extent to which

COVID-19 impacts our search for a business combination will depend on future developments, which are highly uncertain and cannot be predicted,

including new information which may emerge concerning the severity of COVID-19 and the actions to contain COVID-19 or treat its impact,

among others. If the disruptions posed by COVID-19 or other matters of global concern continue for an extensive period of time, our ability

to consummate a business combination, or the operations of a target business with which we ultimately consummate a business combination,

may be materially adversely affected.

If

we seek shareholder approval of our initial business combination, our initial shareholder, directors, officers, advisors and their affiliates

may elect to purchase shares from public shareholders, which may influence a vote on a proposed business combination and reduce the public

“float” of our ordinary shares.

If

we seek shareholder approval of our initial business combination and we do not conduct redemptions in connection with our initial business

combination pursuant to the tender offer rules, our initial shareholder, directors, officers, advisors or their respective affiliates,

may purchase shares in privately negotiated transactions or in the open market either prior to or following the completion of our initial

business combination, although they are under no obligation to do so. Such a purchase may include a contractual acknowledgement that

such shareholder, although still the record holder of our shares is no longer the beneficial owner thereof and therefore agrees not to

exercise its redemption rights. In the event that our initial shareholders, directors, officers, or their respective affiliates purchase

shares in privately negotiated transactions from public shareholders who have already elected to exercise their redemption rights, such

selling shareholders would be required to revoke their prior elections to redeem their shares. The price per share paid in any such transaction

may be different than the amount per share a public shareholder would receive if it elected to redeem its shares in connection with our

initial business combination. The purpose of such purchases could be to vote such shares in favor of the business combination and thereby

increase the likelihood of obtaining shareholder approval of the business combination or to satisfy a closing condition in an agreement

with a target that requires us to have a minimum net worth or a certain amount of cash at the closing of our initial business combination,

where it appears that such requirement would otherwise not be met. This may result in the completion of our initial business combination

that may not otherwise have been possible.

In

Source: SEC EDGAR (public domain) · 10-K for the period ended 2021-12-31, filed 2022-03-30 · accession 0001493152-22-008183

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