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INDEX TO UNAUDITED PRO FORMA FINANCIAL STATEMENT Unaudited Pro Forma Balance Sheet as of

Key Takeaway: INDEX TO UNAUDITED PRO FORMA FINANCIAL STATEMENT Unaudited Pro Forma Balance Sheet as of April 7, 2022 F-2 Notes to Unaudited Pro Forma Financial Statement F-3 REDWOODS ACQUISITION CORP. PRO FORMA BALANCE SHEET April 4, Pro Forma Adjustments As Adjusted April 7, 2022

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INDEX TO UNAUDITED PRO FORMA FINANCIAL STATEMENT
Unaudited Pro Forma Balance Sheet as of April 7, 2022 F-2
Notes to Unaudited Pro Forma Financial Statement F-3
REDWOODS ACQUISITION CORP.
PRO FORMA BALANCE SHEET
April 4, Pro Forma Adjustments As Adjusted April 7, 2022
2022 (Unaudited) (Unaudited)
Assets
Current assets
Cash $ 1,221,755 $ (217,500 ) (d) $ 635,162
(269,000 ) (e)
(100,000 ) (f)
(93 ) (g)
Prepaid expense 264,926 30,000 (e) 294,926
Total current assets 1,486,681 (556,593 ) 930,088
Cash held in trust account 101,000,000 15,000,000 (a) 116,150,000
525,000 (b)
(375,000 ) (c)
Total Assets $ 102,486,681 $ 14,593,407 $ 117,080,088
Liabilities, Temporary Equity, and Stockholders' Deficit
Current liabilities
Accrued offering costs and expenses $ 460,975 $ (217,500 ) (d) $ 4,475
(239,000 ) (e)
Due to related party 200,000 (100,000 ) (f) 100,000
Total current liabilities 660,975 (556,500 ) 104,475
Warrant liability 529,495 - 529,495
Deferred underwriting fee payable 3,750,000 562,500 (c) 4,312,500
Total Liabilities 4,940,470 6,000 4,946,470
Commitments and Contingencies
Common stock subject to possible redemption, 10,000,000 and 11,500,000 shares at conversion value of $10.10 per share, as actual and adjusted, respectively 101,000,000 15,000,000 (a) 116,150,000
150,000 (b)
Stockholders' Deficit
Common stock, $0.0001 par value; 50,000,000 shares authorized; 3,352,500 and 3,405,000 shares issued and outstanding (excluding 10,000,000 and 11,500,000 shares subject to possible redemption, as actual and adjusted, respectively) 335 5 (b) 340
Additional paid-in capital - - -
Accumulated deficit (3,454,124 ) 374,995 (b) (1,949,702 )
(937,500 ) (c)
(93 ) (g)
Total Stockholders' Deficit (3,453,789 ) (562,593 ) (4,016,382 )
Total Liabilities, Temporary Equity, and Stockholders' Deficit $ 102,486,681 $ 14,593,407 $ 117,080,088
The accompany notes are an integral part of the
pro forma financial statement.
REDWOODS ACQUISITION CORP.
NOTES TO PRO FORMA FINANCIAL STATEMENT
Note 1 - Closing of Over-allotment Option
and Additional Private Placement
The accompanying unaudited Pro Forma Balance Sheet
presents the Balance Sheet of Redwoods Acquisition Corp. (the "Company") as of April 7, 2022, adjusted for the closing of
the underwriters' over-allotment option and related transactions which occurred on April 7, 2022 as described below.
On April 4, 2022, the Company consummated its
initial public offering ("IPO") of 10,000,000 units (the "Units"). Each Unit consists of one share of common stock,
$0.0001 par value ("Common Stock"), one redeemable warrant entitling the holder thereof to purchase one share of Common Stock
at a price of $11.50 per share and one right to receive one-tenth (1/10) of a share of Common Stock upon the consummation of an initial
business combination. The Units were sold at an offering price of $10.00 per Unit, generating gross proceeds of $100,000,000. Simultaneously
with the closing of the IPO, the Company consummated the private placement ("Private Placement") with Redwoods Capital LLC
(the "sponsor") and Chardan Capital Markets, LLC ("Chardan") of 377,500 units and 100,000 units, respectively
(the "Private Units"), generating total proceeds of $4,775,000.
The Company granted the underwriters a 45-day
option to purchase up to 1,500,000 additional Units to cover over-allotments, if any. On April 5, 2022, the underwriters exercised the
over-allotment option in full, and the closing of the issuance and sale of the additional Units (the "Over-Allotment Option Units")
occurred on April 7, 2022. The total aggregate issuance by the Company of 1,500,000 Units at a price of $10.00 per Unit resulted in total
gross proceeds of $15,000,000. On April 7, 2022, simultaneously with the sale of the Over-Allotment Option Units, the Company consummated
the private sale of an additional 37,500 Private Units and 15,000 Private Units to the sponsor and Chardan, respectively, generating gross
proceeds of $525,000.
A total of $116,150,000 ($10.10 per Unit) of the
net proceeds from the sale of Units in the IPO (including the Over-Allotment Option Units) and the Private Placements on April 4, 2022
and April 7, 2022, were placed in a trust account with Continental Stock Transfer & Trust acting as trustee.
As the over-allotment option was fully exercised,
no portion of the insider shares are subject to forfeiture.
Unaudited Pro forma adjustments to reflect the
exercise of the underwriters' over-allotment option described above are as follows:
Pro Forma Entries Debit Credit
(a) Cash held in trust account $ 15,000,000
Common stock subject to possible redemption $ 15,000,000
To record sale of 1,500,000 Over-allotment Units at $10.00 per Unit
(b) Cash held in trust account $ 525,000
Common stock $ 5
Additional paid-in capital $ 374,995
Common stock subject to possible redemption $ 150,000
To record sale of 52,500 Additional Private Units at $10.00 per Unit
(c) Additional paid-in capital $ 937,500
Cash held in trust account $ 375,000
Deferred underwriting fee payable $ 562,500
To record payment of cash underwriting fee and deferred underwriting fee arising from sale of Over-allotment Units
(d) Accrued offering costs and expenses $ 217,500
Cash $ 217,500
To record payment of accrued offering costs and expenses
(e) Prepaid expenses $ 30,000
Accrued offering costs and expenses 239,000
Cash $ 269,000
To record payment of accrued offering costs and expenses
(f) Promissory note - related party $ 100,000
Cash $ 100,000
To record repayment of promissory note from the Sponsor
(g) Accumulated deficit $ 93
Additional paid-in capital $ 93
To record bank service charge
Last updated: Apr 7, 2022