Company: FGMCU
Filing Date: 2025-09-18
Form Type: S-4
Source: 0001104659-25-091249
Chunk: 239

Company: FG Merger II Corp.
Filing Date: 2025-09-18
Form: S-4
Chunk 239
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 business or strategic decisions or actions which would likely have been taken if the Merger Agreement had not been executed, but which were instead altered, accelerated, postponed or not taken in anticipation of the transaction. Further, the prospective financial information does not take into account the effect of any possible failure of the Merger to occur. No assurances can be given that if the prospective financial information had been prepared as of the date of this joint proxy statement/prospectus, similar assumptions would be used. In addition, the prospective financial information may not reflect the manner in which the Combined Company would operate after the Merger. The prospective financial information was not prepared for the purpose of, or with a view toward, public disclosure or with a view toward complying with the guidelines established by the American Institute of Certified Public Accountants for preparation and presentation of prospective financial information, published guidelines of the SEC regarding forward-looking statements or generally accepted accounting principles. No independent registered public accounting firm has audited, reviewed, examined, compiled or applied any procedures with respect to the prospective financial information and, accordingly, no independent public accounting firm has expressed any opinion or given any other form of assurance with respect thereto or its achievability. Dilution The following table presents the net tangible book value per share, as adjusted, at both scenarios assuming various sources of material probable dilution (but excluding the effects of the Business Combination transaction itself):

| ​                                                                                   
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 No Redemption 
 Scenario      |          ​ | ​ | ​                  
 Maximum Redemption 
 Scenario           |          ​ |
|:------------------------------------------------------------------------------------|:--|:--------------|-----------:|:--|:-------------------|-----------:|
| Offering Price of the Securities in the Initial Registered offering price per share | ​ | $             |         10 | ​ | $                  |         10 |
| Net tangible book value, as adjusted(1)                                             | ​ |               | 76,508,072 | ​ |                    | -5,120,511 |
| As adjusted Shares(2)                                                               | ​ |               | 11,130,130 | ​ |                    |  3,130,130 |
| Net tangible book value per share, as adjusted, as of June 30, 2025                 | ​ | $             |       6.87 | ​ | $                  |      -1.64 |
| Dilution per share to FGMC public stockholders                                      | ​ | $             |       3.13 | ​ | $