Exhibit 99.7

UNAUDITED PRO FORMA COMBINED FINANCIAL INFORMATION

Introduction

The unaudited pro forma combined financial information of New PubCo has been prepared in accordance with Article 11 of Regulation S-X as amended by the final rule, Release No. 33-10786 “Amendments to Financial Disclosures about Acquired and Disposed Businesses,” and presents the combination of the historical financial information of FIAC and DevvStream as adjusted to give effect to the Business Combination and the other related events contemplated by the Business Combination Agreement. The unaudited pro forma combined financial information also gives effect to certain completed or probable transactions to be consummated by FIAC and DevvStream that are not yet reflected in the historical financial information of FIAC or DevvStream and are considered material to investors. These material transactions are described below in the section entitled “- Other Related Events in Connection with the Business Combination” below.

FIAC is a special purpose acquisition 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. FIAC was incorporated under the laws of the State of Delaware on February 23, 2021. The registration statement for FIAC’s IPO was declared effective on October 27, 2021. On November 1, 2021, FIAC consummated its IPO of 23,000,000 FIAC Units, which included the full exercise of the underwriters’ option to purchase an additional 3,000,000 FIAC Units at the IPO price to cover over-allotments. Each Unit consists of one share of Class A Common Stock and one-half of one FIAC Warrant, with each whole FIAC Warrant entitling the holder thereof to purchase one share of Class A Common Stock at an exercise price of $11.50 per share, subject to adjustment. The FIAC Units were sold at an offering price of $10.00 per Unit, generating gross proceeds of $230,000,000. Simultaneously with the closing of IPO, FIAC completed the private sale of 11,200,000 Private Placement Warrants at a purchase price of $1.00 per Private Placement Warrant to the Sponsor, generating gross proceeds to FIAC of $11,200,000.

Upon the closing of the IPO (including the full exercise of the underwriters’ over-allotment option) and the concurrent Private Placement, $234,600,000 was placed in the Trust Account, representing the aggregate redemption value of the Class A Common Stock sold in the IPO, at their redemption value of $10.20 per share.

On April 25, 2023, FIAC held a special meeting of stockholders (the “Extension Meeting”) to amend FIAC’s amended and restated certificate of incorporation to (i) extend the Termination Date by which FIAC has to consummate a Business Combination from May 1, 2023 (the “Original Termination Date”) to August 1, 2023 (the “Charter Extension Date”) and to allow FIAC, without another shareholder vote, to elect to extend the Termination Date to consummate a Business Combination on a monthly basis for up to nine times by an additional one month each time after the Charter Extension Date, by resolution of the FIAC Board if requested by the Sponsor, and upon five days’ advance notice prior to the applicable Termination Date, until May 1, 2024, or a total of up to twelve months after the Original Termination Date, unless the closing of FIAC’s initial Business Combination shall have occurred prior to such date (such amendment, the “Extension Amendment” and such proposal, the “Extension Amendment Proposal”) and (ii) remove the limitation that FIAC may not redeem shares of public stock to the extent that such redemption would result in FIAC having net tangible assets (as determined in accordance with Rule 3a51-1(g)(1) of the Securities Exchange Act of 1934, as amended), of less than $5,000,000 (such amendment, the “Redemption Limitation Amendment” and such proposal, the “Redemption Limitation Amendment Proposal”). The stockholders of FIAC approved the Extension Amendment Proposal and the Redemption Limitation Amendment at the Extension Meeting on April 26, 2023.

In connection with the First Extension Meeting, the holders of 17,297,209 shares of Class A Common Stock properly exercised their right to redeem their shares for cash at a redemption price of approximately $10.40 per share, for an aggregate redemption amount of $179,860,588. In connection with the Second Extension Meeting, the holders of 3,985,213 shares of Class A Common Stock properly exercised their right to redeem their shares for cash at a redemption price of approximately $10.95 per share, for an aggregate redemption amount of $43,640,022.

In connection with the First Extension Meeting, on May 9, 2023, FIAC issued an unsecured promissory note in the total principal amount of up to $1,500,000 (the “Promissory Note”) to the Sponsor, and the Sponsor funded the initial principal amount of $487,500 and, as of December 31, 2023, $1,500,000 was outstanding. Such funds have been deposited into the Trust Account. The Promissory Note does not bear interest and matures upon closing of the FIAC’s initial Business Combination. In the event that FIAC does not consummate a Business Combination, the Promissory Note will be repaid only from amounts remaining outside of the Trust Account, if any. Up to the total principal amount of the Promissory Note may be converted, in whole or in part, at the option of the Lender into warrants of the Company at a price of $1.00 per warrant, which warrants will be identical to the Private Placement Warrants issued to the Sponsor at the time of the IPO.

DevvStream is a capex-light carbon credit generation company focused on high-quality and high-return technology-based projects. DevvStream offers investors exposure to carbon credits, a key instrument used to offset emissions of carbon dioxide from industrial activities to reduce the effects of global warming.

FIAC and DevvStream have different fiscal year ends. DevvStream’s fiscal year end is the last day in July, or July 31^st, and FIAC’s fiscal year end is December 31^st. As the fiscal years differ by more than 93 days, pursuant to Rule 11- 02(c)(3) of Regulation S-X for the purposes of presenting the unaudited pro forma condensed combined financial information, the fiscal year end of DevvStream has been conformed to the fiscal year end of FIAC. Following the consummation of the Business Combination, New PubCo will have a July 31^st fiscal year end.

The unaudited pro forma combined balance sheet as of October 31, 2024 combines the historical unaudited balance sheet of FIAC as of September 30, 2024, with the historical unaudited consolidated balance sheet of DevvStream as of October 31, 2024, on a pro forma basis as if the Business Combination and the other events, summarized below, had been consummated on October 31, 2024.

The 12-month period of FIAC’s historical statement of operations ending on September 30, 2024 is calculated by taking the unaudited statement of operations results of FIAC for the nine months ended September 30, 2024 and adding the consolidated statements of operations and comprehensive loss of FIAC for the year ended December 31, 2023 and subtracting the unaudited statement of operations results of FIAC for the nine months ended September 30, 2023.

The unaudited pro forma combined financial information was derived from, and should be read in conjunction with, the following historical financial statements and the accompanying notes, which are included elsewhere in this proxy statement/prospectus:

•	the historical audited financial statements of Devvstream for the fiscal year ended July 31, 2024;

The unaudited pro forma combined financial information should also be read together with the sections entitled “Management’s Discussion and Analysis of Financial Condition and Results of Operations of FIAC,” “Management’s Discussion and Analysis of Financial Condition and Results of Operations of DevvStream,” and other financial information included elsewhere in this proxy statement/prospectus.

Description of the Business Combination

•

The exchange of all 76,954,288 DevvStream Company Shares issued and outstanding immediately prior to the Effective Time for 11,747,809 ,  11,747,809, and 11,747,809 of New PubCo Common Shares in the no redemptions, 50% redemptions, and maximum redemption scenarios, respectively, as adjusted by the Common Conversion Ratio.

•

The cancellation and conversion of 4,105,000 Company Options and 7,832,038 Company RSUs issued and outstanding immediately prior to the Effective Time into  626,668, 626,668, and 626,668 Converted Options and  1,195,636, 1,195,636, 1,195,636 Converted RSUs in the no redemptions, 50% redemptions, and maximum redemption scenarios, respectively. Unvested Company Options and Company RSUs will accelerate and vest immediately upon the consummation of the Business Combination.

Other Related Events in Connection with the Business Combination

Other related events that are contemplated to occur in connection with the Business Combination are summarized below:

Expected Accounting Treatment of the Business Combination

We expect the Business Combination to be accounted for as a reverse recapitalization in accordance with U.S. GAAP. Under this method of accounting, FIAC is expected to be treated as the “acquired” company for financial reporting purposes. Accordingly, for accounting purposes, the financial statements of New PubCo will represent a continuation of the financial statements of DevvStream with the Business Combination treated as the equivalent of DevvStream issuing shares for the net assets of FIAC, accompanied by a recapitalization whereby no goodwill or other intangible assets are recorded. Operations prior to the Closing will be those of DevvStream in future reports of New PubCo. DevvStream has been determined to be the accounting acquirer based on evaluation of the following facts and circumstances under each of the no redemptions, 50% redemptions and maximum redemptions scenarios:

We currently expect the FIAC Warrants and Private Placement Warrants to remain liability classified instruments upon the Closing. New PubCo has preliminarily evaluated the accounting for the Company Warrants, which shall be converted into warrants to purchase shares of New PubCo in accordance with the requirements of ASC 480 and ASC 815-40-15. For purposes of the unaudited pro forma condensed combined financial information, the New PubCo Warrants are classified as permanent equity. However, the evaluation and finalization of accounting conclusions including, but not limited to, classification of the instrument, impact to earnings per share, analysis of any potential embedded derivatives and the impact to other preferred/equity units are ongoing and subject to change.

Basis of Pro Forma Presentation

The unaudited pro forma combined financial information has been prepared in accordance with Article 11 of Regulation S-X. The adjustments in the unaudited pro forma combined financial information have been identified and presented to provide relevant information necessary for an illustrative understanding of New PubCo upon consummation of the Business Combination. Assumptions and estimates underlying the unaudited pro forma adjustments set forth in the unaudited pro forma combined financial information are described in the accompanying notes.

The unaudited pro forma combined financial information contained herein assumes that the FIAC stockholders approve the Business Combination on the terms and conditions set forth in the Business Combination Agreement. Pursuant to the current certificate of incorporation, FIAC’s public stockholders may elect to redeem their Public Shares for cash even if they approve the Business Combination. FIAC cannot predict how many of its public stockholders will exercise their right to redeem their shares of Class A Common Stocks for cash. The unaudited pro forma combined financial information has been prepared assuming three redemption scenarios after giving effect to the Business Combination, as follows:

The public stockholder redemptions are expected to be within the parameters described by the above three scenarios. However, there can be no assurance regarding which scenario will be closest to the actual results.

The following summarizes the pro forma New PubCo Common Shares issued and outstanding immediately after the Business Combination, presented under the three assumed redemption scenarios:

		Share Ownership in DevvStream Holdings Inc.(1)
		Pro Forma Combined (Assuming No Redemptions)(2)								Pro Forma Combined (Assuming 50% Redemptions)(3)								Pro Forma Combined (Assuming Maximum Redemptions)(4)(5)
		Number of Shares				% Ownership				Number of Shares				% Ownership				Number of Shares				% Ownership
Sponsor and initial FIAC shareholders(6)(7)			5,086,324				27.5	%			5,086,324				28.8	%			5,086,324				30.2	%
FIAC public shareholders(8)			1,688,150				9.1	%			844,075				4.8	%			-				0.0	%
Former DevvStream shareholders(9)			11,747,809				63.4	%			11,747,809				66.4	%			11,747,809				69.8	%
Former DevvStream Convertible Note Holders			-				0.0	%			-				0.0	%			-				0.0	%
Total			18,522,283				100.0	%			17,678,208				100.0	%			16,834,133				100.0	%

All of the relative percentages above are for illustrative purposes only and are based upon certain assumptions. Should one or more of the assumptions prove incorrect, actual beneficial ownership percentages may vary materially from those described in this proxy statement/prospectus as anticipated, believed, estimated, expected or intended.

UNAUDITED PRO FORMA COMBINED BALANCE SHEET

(in thousands)

UNAUDITED PRO FORMA COMBINED STATEMENT OF OPERATIONS

(in thousands, except share data)

											Assuming No Redemption										Assuming 50% Redemptions										Assuming Maximum Redemptions
			Focus Impact Acquisition Corp. (Historical)				Devv Stream Holdings Inc. (Historical)				Transaction Accounting Adjustments						Pro Forma Combined				Transaction Accounting Adjustments						Pro Forma Combined				Transaction Accounting Adjustments						Pro Forma Combined
Operating expenses:
Operating costs				1,373				-				(1,373	)		J			-				(1,373	)		J			-				(1,373	)		J			-
Sales and marketing				-				272				-						272				-						272				-						272
Depreciation				-				-				-						-				-						-				-						-
General and administrative				-				57				1,373			J			1,430				1,373			J			1,430				1,373			J			1,430
License fee				-				-				-						-				-						-				-						-
Professional fees				-				1,409				-						1,409				-						1,409				-						1,409
Salaries and wages				-				488				-						488				-						488				-						488
Share-based compensation				-				-				-						-				-						-				-						-
Total operating expenses				1,373				2,226				-						3,599				-						3,599				-						3,599
Other income
Other Income (expense)				-				-				-						-				-						-				-						-
Interest and accretion expense				-				(57	)			0			J			(57	)			0			J			(57	)			0			J			(57	)
Unrealized loss on derivative liability				-				(1,348	)			1,348			O			-				1,348			O			-				1,348			O			-
Foreign exchange gain (loss)				-				2				-						2				-						2				-						2
Unrealized gain on mandatory convertible debentures				-				71				-						71				-						71				-						71
Loss on impairment				-				-				-						-				-						-				-						-
Loss on settlement of accounts payable				-				(8	)			-						(8	)			-						(8	)			-						(8	)
Recovery of offering costs allocated to warrants				-				-				-						-				-						-				-						-
Change in fair value of warrant liabilities				227				(488	)			-			N			(261	)			-			N			(261	)			(30	)		N			(291	)
Operating account interest income				0				-				(0	)		J			-				(0	)		J			-				(0	)		J			-
Income from trust account				175				-				(175	)		K			-				(175	)		K			-				(175	)		K			-
Total other income				402				(1,828	)			1,173						(253	)			1,173						(253	)			1,144						(283	)
Income before provision for income taxes				(971	)			(4,054	)			1,173						(3,851	)			1,173						(3,851	)			1,144						(3,881	)
Provision for income taxes				(41	)			-				-			L			(41	)			-			L			(41	)			-			L			(41	)
Net (loss) income			$	(1,012	)		$	(4,054	)		$	1,173					$	(3,892	)		$	1,173					$	(3,892	)		$	1,144					$	(3,922	)
Pro Forma Earnings Per Share
Basic																	$	(0.21	)								$	(0.22	)								$	(0.23	)
Diluted																	$	(0.21	)								$	(0.22	)								$	(0.23	)
Pro Forma Number of Shares Used in Computing EPS
Basic (#)																		18,522,283										17,678,208										16,834,133
Diluted (#)																		18,522,283										17,678,208										16,834,133

UNAUDITED PRO FORMA COMBINED STATEMENT OF OPERATIONS

(in thousands, except share data)

											Assuming No Redemptions										Assuming 50% Redemptions										Assuming Maximum Redemptions
			Focus Impact Acquisition Corp. (Historical)				Devv Stream Holdings Inc. (Historical)				Transaction Accounting Adjustments						Pro Forma Combined				Transaction Accounting Adjustments						Pro Forma Combined				Transaction Accounting Adjustments						Pro Forma Combined
Operating expenses:
Operating costs				5,258				-				(5,258	)		J			-				(5,258	)		J			-				(5,258	)		J			-
Sales and marketing				-				481				-						481				-						481				-						481
Depreciation				-				2				-						2				-						2				-						2
General and administrative				-				461				5,258			J			5,719				5,258			J			5,719				5,258			J			5,719
License fee				-				-				-						-				-						-				-						-
Professional fees				-				5,656				-						5,656				-						5,656				-						5,656
Salaries and wages				-				2,136				-						2,136				-						2,136				-						2,136
Share-based compensation				-				-				-						-				-						-				-						-
Total operating expenses				5,258				8,736				-						13,994				-						13,994				-						13,994
Other income
Other Income (expense)				-				-				(252	)		M			(252	)			(252	)		M			(252	)			(252	)		M			(252	)
Interest and accretion expense				-				(82	)			3			J			(79	)			3			J			(79	)			1,443			J			1,361
Unrealized loss on derivative liability				-				(846	)			3,132			O			2,286				3,132			O			2,286				3,132						2,286
Foreign exchange gain (loss)				-				(108	)			-						(108	)			-						(108	)			-						(108	)
Unrealized loss on mandatory convertible debentures				-				(28	)			-						(28	)			-						(28	)			-						(28	)
Loss on impairment				-				-				-						-				-						-				-						-
Gain on forgiveness of accounts payable				-				-				-						-				-						-				-						-
Recovery of offering costs allocated to warrants				-				-				-						-				-						-				-						-
Change in fair value of warrant liabilities				1,135				-				-			N			1,135				-			N			1,135				89			N			1,224
Operating account interest income				3				-				(3	)		J			-				(3	)		J			-				(3	)		J			-
Income from trust account				1,390				-				(1,390	)		K			-				(1,390	)		K			-				(1,390	)		K			-
Total other income				2,528				(1,064	)			1,489						2,954				1,489						2,954				3,019						4,483
Income before provision for income taxes				(2,730	)			(9,800	)			1,489						(11,040	)			1,489						(11,040	)			3,019						(9,511	)
Provision for income taxes				(391	)			(73	)			-			L			(464	)			-			L			(464	)			-			L			(464	)
Net (loss) income			$	(3,120	)		$	(9,873	)		$	1,489					$	(11,504	)		$	1,489					$	(11,504	)		$	3,019					$	(9,975	)
Pro Forma Earnings Per Share
Basic																	$	(0.62	)								$	(0.65	)								$	(0.59	)
Diluted																	$	(0.62	)								$	(0.65	)								$	(0.59	)
Pro Forma Number of Shares Used in Computing EPS
Basic (#)																		18,522,283										17,678,208										16,834,133
Diluted (#)																		18,522,283										17,678,208										16,834,133

NOTES TO THE UNAUDITED PRO FORMA COMBINED FINANCIAL INFORMATION

1. Basis of Presentation

The Business Combination will be accounted for as a reverse recapitalization in accordance with U.S. GAAP. Under this method of accounting, FIAC will be treated as the “acquired” company for financial reporting purposes. Accordingly, for accounting purposes, the financial statements of New PubCo will represent a continuation of the financial statements of DevvStream with the Business Combination treated as the equivalent of DevvStream issuing shares for the net assets of FIAC, accompanied by a recapitalization. The net assets of FIAC will be stated at historical cost, with no goodwill or other intangible assets recorded. Operations prior to the Business Combination will be presented as those of DevvStream in future reports of New PubCo.

FIAC and DevvStream have different fiscal year ends. DevvStream’s fiscal year end is the last day in July, or July 31^st, and FIAC’s fiscal year end is December 31^st. As the fiscal years differ by more than 93 days, pursuant to Rule 11- 02(c)(3) of Regulation S-X for the purposes of presenting the unaudited pro forma condensed combined financial information, the fiscal year end of DevvStream has been conformed to the fiscal year end of FIAC. Following the consummation of the Business Combination, New PubCo will have a July 31^st fiscal year end.

The unaudited pro forma combined statement of operations for the twelve months ended July 31, 2024 combines the historical unaudited statement of operations of FIAC for the twelve months ended September 30, 2024 with the historical audited statement of operations of DevvStream for the 12 months ended July 31, 2024 on a pro forma basis as if the Business Combination and the other events, summarized below, had been consummated on August 1, 2023, the beginning of the earliest period presented.

The 12-month period of FIAC’s historical statement of operations ending on September 30, 2024 is calculated by taking the unaudited statement of operations results of FIAC for the nine months ended September 30, 2024 and adding the consolidated statements of operations and comprehensive loss of FIAC for the year ended December 31, 2023 and subtracting the unaudited statement of operations results of FIAC for the 9 months ended September 30, 2023.

The unaudited pro forma combined financial information was derived from, and should be read in conjunction with, the following historical financial statements and the accompanying notes, which are included elsewhere in this proxy statement/prospectus:

•	the historical audited financial statements of Devvstream for the fiscal year ended July 31, 2024;

The unaudited pro forma combined financial information should also be read together with the sections entitled “Management’s Discussion and Analysis of Financial Condition and Results of Operations of FIAC,” “Management’s Discussion and Analysis of Financial Condition and Results of Operations of DevvStream,” and other financial information included elsewhere in this proxy statement/prospectus.

Management has made significant estimates and assumptions in its determination of the pro forma adjustments based on information available as of the date of this proxy statement/prospectus. As the unaudited pro forma combined financial information has been prepared based on these preliminary estimates, the final amounts recorded may differ materially from the information presented as additional information becomes available. Management considers this basis of presentation to be reasonable under the circumstances.

One-time direct and incremental transaction costs anticipated to be incurred prior to, or concurrent with, the Closing are reflected in the unaudited pro forma combined balance sheet as a direct reduction to New PubCo’s additional paid in capital and are assumed to be cash settled. In the maximum redemption scenario, certain transaction costs are presented as accrued and unpaid as of the Closing. One-time direct and incremental transaction costs incurred in connection with the Business Combination allocated to the liability classified warrants are recorded as a charge to accumulated deficit.

Management has not identified any material differences in accounting policies that would require adjustments in the pro forma financial information. Certain reclassifications have been reflected to conform financial statement presentation as described in the notes the pro forma financial statements below.

2. Adjustments to Unaudited Pro Forma Combined Financial Information

Adjustments to Unaudited Pro Forma Combined Balance Sheet

B. Represents pro forma adjustments to cash and cash equivalents to reflect the following:

(in thousands)		No Redemption				50 % Redemption				Maximum Redemption
Reclass of Cash and Securities Held in Trust Account			19,307				19,307			$	19,307		1
Payment of Transaction Costs			(13,360	)			(5,864	)		$	(15	)	2
Payment of Sponsor Capital Loan			(3,305	)			(3,305	)		$	-		3
Cash Paid on Redeemed Shares			-				(9,653	)		$	(19,307	)	4
Payment of Convertible Bridge Notes			(976	)			(976	)		$	-		5
Net adjustment6			1,666				(491	)			(15	)

(6)

This adjustment also has offsetting impacts to cash from a $0.5 million note payable issuance subsequent to the latest balance sheet date. While the principal loan amount and all accrued interest for the note payable may be converted, at each holder’s sole option, into Subordinated Voting Company Shares effective immediately upon closing, we have assumed for purposes of this disclosure that this note payable will be fully paid in cash upon the consummation of the Business Combination.

C. Reflects the release of $19.3 million of cash currently held in the Trust Account that becomes available to effectuate the Business Combination and for the general use of New PubCo upon consummation of the Business Combination.

D. Reflects the payment of the Sponsor Working Capital Loans, the accrued administrative fee and previously incurred, expected to be incurred, and accrued transaction costs paid upon consummation of the Business Combination. This adjustment also reflects the accrual of an excise tax calculated at 1% of the shares of Class A Common Stock redeemed in each of the minimum, 50% and maximum redemption scenarios.

Additionally, a portion of these transaction costs is accounted for as a $0.3 million increase in the accumulated deficit. The charge to accumulated deficit is associated with transaction costs allocated to the liability classified warrants, as further discussed in Note 2 (J) and Note 2 (N).

G. Represents pro forma adjustments to par value of Class A Common Stock balance to reflect the following:

H. Represents pro forma adjustments to additional paid in capital balance to reflect the following:

(in thousands)		No Redemption				50% Redemption				Maximum Redemption
Reduction in additional paid in capital for accrual of excise tax payable based on number of shares redeemed			-				(97	)			(193	)
Reduction in additional paid in capital for excess acquisition-related expenses over accrued amounts and recognition of unaccrued and unpaid acquisition-related expenses.			2,734				12,562				2,734
Reflection of the accrued deferred underwriting fees related to the Business Combination			-				-				-
Issuance of New Pubco Class A common Stock to holders of DevvStream ordinary units at the Closing			(1	)			(1	)			(1	)
Conversion of FIAC Class A ordinary shares into New Pubco Class A common stock as a result of the Business Combination			19,479				9,825				172
Elimination of FIAC 's historical accumulated deficit in connection with the reverse recapitalization at the Closing			(13,649	)			(13,649	)			(13,649	)
Conversion of the convertible debenture at the completion of the reverse recapitalization			-				-				-
Net adjustment		$	8,563			$	8,640			$	(10,937	)

I. Reflects the recognition of $0.3 million of direct and incremental transaction cost allocated to the liability classified warrants and the elimination of FIAC’s historical accumulated deficit with a corresponding adjustment to Additional paid in-capital for New PubCo in connection with the reverse recapitalization at the Closing, which is also reflected in Note 2 (M).

Adjustments to Unaudited Pro Forma Combined Statements of Operations

J. Represents reclassifications to conform FIAC’s financial information to financial statement line items and presentation of New PubCo based on DevvStream’s financial statement presentation.

K. Reflects the elimination of $0.2 million and $1.4 million of interest income for the three months and year ended September 30, 2024, related to historical income from the Trust Account, respectively.

L. The pro forma income statement adjustments do not reflect any income tax effect because DevvStream has a full valuation allowance offsetting any potential tax impact.

N. Reflects the recognition of additional change in fair value of warrant liabilities, amounting to a loss of $30,000 for the three months ended September 30, 2024, and a gain of $89,000 for the year ended September 30, 2024, assuming that the 1,500,000 additional Private Placement Warrants used to settle the First Sponsor Working Capital Loan were outstanding as of October 1, 2023.