Company: FVN
Filing Date: 2025-03-05
Form Type: 10-K
Source: 0001829126-25-001482
Chunk: 215

Company: Future Vision II Acquisition Corp.
Filing Date: 2025-03-05
Form: 10-K
Item: Item 13
Chunk 215
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 cash flows for the period from January 30, 2024 (inception)
      through December 31, 2024, in conformity with accounting principles generally accepted in the United States of America.

Explanatory
      Paragraph — Going Concern

The
      accompanying financial statements have been prepared assuming the Company will continue as a going concern. As discussed in Note
      1 to the financial statements, the Company was formed for the purpose of effecting a merger, share exchange, asset acquisition,
      share purchase, reorganization or similar business combination with one or more businesses. If the Company is unable to complete
      a business combination within the combination period, the Company would proceed to commence a voluntary liquidation and thereby
      a formal dissolution of the Company. These conditions raise substantial doubt about the Company’s ability to continue as
      a going concern. Management’s evaluation of the events and conditions and management’s plans regarding these matters
      are also described in Note 1 to the financial statements. The financial statements do not include any adjustments that might result
      from the outcome of this uncertainty.

Basis
      for Opinion

These
      financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the
      Company’s financial statements based on our audits. We are a public accounting firm registered with the PCAOB and are required
      to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and
      regulations of the Securities and Exchange Commission and the PCAOB.

We
      conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit
      to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or
      fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting.
      As part of our audits, we are required to obtain an understanding of internal control over financial reporting, but not for the
      purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly,
      we express no such opinion.

Our
      audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to
      error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence
      regarding the amounts and disclosures in the financial statements. Our