{"url_path":"/sec/fcrs/10-q/2026/item-1a","section_key":"item-1a","section_title":"Item 1A Risk Factors","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/2074697/0001213900-26-057501-index.html","accession_number":"0001213900-26-057501","cik":"0002074697","ticker":"FCRS","issuer_name":"FutureCrest Acquisition Corp.","edgar_url":"https://www.sec.gov/Archives/edgar/data/2074697/0001213900-26-057501-index.html","primary_entity_key":"0002074697","primary_entity_name":"FutureCrest Acquisition Corp."},"word_count":661,"has_tables":true,"body_markdown":"Item 1A. Risk Factors\n\n \n\nAs a smaller reporting company under Rule 12b-2\nof the Exchange Act, we are not required to include risk factors in this Report. For additional risks relating to our operations, other\nthan as set forth below, see the section titled “Risk Factors” contained in our (i) IPO Registration Statement and (ii) 2025\nAnnual Report. Any of these factors could result in a significant or material adverse effect on our results of operations or financial\ncondition. Additional risks could arise that may also affect our business or ability to consummate an initial Business Combination. We\nmay disclose changes to such risk factors or disclose additional risk factors from time to time in our future filings with the SEC.\n\n \n\n*Changes in international trade policies,\ntariffs and treaties affecting imports and exports may have a material adverse effect on our search for an initial Business Combination\ntarget or the performance or business prospects of a post-Business Combination company.*\n\n \n\nThere have recently been significant changes to\ninternational trade policies and tariffs affecting imports and exports. Any significant increases in tariffs on goods or materials or\nother changes in trade policy could negatively affect our search for a target and/or our ability to complete our initial Business Combination.\n\n \n\nRecently, the U.S. has implemented a range of\nnew tariffs and increases to existing tariffs. In response to the “tariffs announced by the U.S., other countries have imposed,\nare considering imposing, and may in the future impose new or increased tariffs on certain exports from the United States. There is currently\nsignificant uncertainty about the future relationship between the United States and other countries with respect to trade policies, taxes,\ngovernment regulations and tariffs. and we cannot predict whether, and to what extent, current tariffs will continue or trade policies\nwill change in the future.\n\n \n\nTariffs, or the threat of tariffs or increased\ntariffs, could have a significant negative impact on certain businesses (either due to domestic businesses’ reliance on imported\ngoods or dependence on access to foreign markets, or foreign businesses’ reliance on sales into the United States). In addition,\nretaliatory tariffs could have a significant negative impact on foreign businesses that rely on imports from the United States, and domestic\nbusinesses that rely on exporting goods internationally. These tariffs and threats of tariffs and other potential trade policy changes\ncould negatively affect the attractiveness of certain initial Business Combination targets, or lead to material adverse effects on a post-Business\nCombination company. Among other things, historical financial performance of companies affected by trade policies and/or tariffs may not\nprovide useful guidance as to the future performance of such companies, because future financial performance of those companies may be\nmaterially affected by new U.S. tariffs or foreign retaliatory tariffs, or other changes to trade policies. The business prospects of\na particular target for a Business Combination could change even after we enter into a Business Combination agreement, as a result of\ntariffs or the threat of tariffs that may have a material impact on that target's business, and it may be costly or impractical for us\nto terminate that Business Combination agreement.  These factors could affect our selection of a Business Combination target.  \n\n \n\nWe may not be able to adequately address the risks\npresented by these tariffs or other potential trade policy changes. As a result, we may deem it costly, impractical or risky to complete\nan initial Business Combination with a particular target or with a target in a particular industry or from a particular country. Consequently,\nthe pool of potential target companies may be reduced, which could impair our ability to identify a suitable target and to complete an\ninitial Business Combination.  If we complete an initial Business Combination with such a target, the post-Business Combination company’s\noperations and financial results could be adversely affected as a result of tariffs or changes to trade policies, which may cause\nthe market value of the securities of the post-Business Combination company to decline.\n\n \n\n20"}