Description of Willow Lane Acquisition's Business Segments

The Company has identified a single operating segment. The Chief Financial Officer, serving as the chief operating decision maker (CODM), reviews the Company's overall operating results to allocate resources and evaluate financial performance. The CODM assesses performance based on net income or loss and reviews total segment assets. Key metrics include general and administrative expenses and interest earned on investments held in the Trust Account. Interest income from the Trust Account is monitored to evaluate shareholder value and guide investment strategy in accordance with the Investment Management Trust Agreement dated November 7, 2024, with Continental as trustee. General and administrative expenses are reviewed to manage and forecast cash requirements, ensuring sufficient capital to complete a Business Combination within the Combination Period. Other segment items included in net income or loss are reported in the statements of operations and detailed in their respective disclosures.

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