Company: FVN
Filing Date: 2025-03-27
Form Type: DRS/A
Source: 0001829126-25-002094
Chunk: 560

Company: Future Vision II Acquisition Corp.
Filing Date: 2025-03-27
Form: DRS/A
Chunk 560
---
 30, 2024, amounts restricted are the paid-in-capital and statutory reserve of VIWO PRC entities, which amounted
to RMB 2,494,986 (USD 356,050).

<div align='center'>F-45</div>

Note 14 — Commitments and contingencies

In the normal course of business,
we are subject to loss contingencies, such as legal proceedings and claims arising out of its business, that cover a wide range of matters,
including, among others, government investigations and tax matters. In accordance with ASC No. 450-20, “Loss Contingencies”,
we will record accruals for such loss contingencies when it is probable that a liability has been incurred and the amount of loss can
be reasonably estimated.

We are not currently a party
to any material litigation or other legal proceedings brought against us. We are also not aware of any legal proceeding, investigation
or claim, or other legal exposure that has a more than remote possibility of having a material adverse effect on our business, financial
condition or results of operations.

Note 15 — Segments

ASC 280, “Segment Reporting”,
establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organizational
structure as well as information about geographical areas, business segments and major customers in financial statements for detailing
the Company’s business segments.

The Company’s chief
operating decision maker is the Chief Executive Officer, Fidel Yang, who reviews the financial information of the separate operating
segments when making decisions about allocating resources and assessing the performance of the group. The Company has determined that
it has two operating segments: (1) Martech Services; (2) Software development services;

The following tables present
summary information by segment for the years ended September 30, 2023 and 2024:

|                               |     | Martech  |             |     | Software    
 development |            |     | Total      
 for the    
 year ended |             |     |           |            |
|:------------------------------|:----|:---------|------------:|:----|:------------|-----------:|:----|:-----------|------------:|:----|:----------|-----------:|
|                               |     | Services |             |     | services    |            |     | 30-Sep-23  |             |     | 30-Sep-23 |            |
|                               |     | RMB      |             |     | RMB         |