Company: FGMCU
Filing Date: 2025-12-30
Form Type: S-4/A
Source: 0001104659-25-124947
Chunk: 337

Company: FG Merger II Corp.
Filing Date: 2025-12-30
Form: S-4/A
Chunk 337
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           |  130,185 | ​     |                     |   29,183 | ​     |           |   89,261 | ​     |             |             -11,269 | ​ |           |   48,808 |
| Total liabilities and stockholders’ equity                                                            | ​     | $            |   77,725 | ​     | $            | 82,549 | ​     | $                   |  -11,742 | ​     | $         |  148,533 | ​     | $                   |  -52,667 | ​     | $         |  107,608 | ​     | $           |             -93,592 | ​ | $         |   66,683 |

172

Transaction Adjustments:

| A | Reflects the liquidation and reclassification of $81,850,181 funds held in the Trust Account to cash that becomes available following the Business Combination. |

| B | Represents preliminary estimated transaction costs expected to be incurred by FGMC and BOXABL of approximately $14,435,350 which represents underwriter fee, legal, accounting, printing, director and officer’s insurance and other transaction related fees incurred as part of the Business Combination. |

| C | Total estimated transaction cost for FGMC is approximately $5,100,000, of which approximately $394,000 is allocated as prepaid director and officer insurance premium. The remaining $4,706,000 is included as an adjustment to additional paid-in capital |

Represents the reclassification of FGMC’s Common Stock subject to possible redemptions to permanent equity under Scenario 1 — No Redemption. In Scenario 2 — 50% Redemption, it reflects 50% redemption of 4,000,000 FGMC shares for approximate aggregate redemption payment of 40,925,090. In scenario 3 — Maximum Redemption it reflects the maximum Redemption of 8,000,000 FGMC shares for aggregate redemption payments of $81,850,181, net of tax liability at a Redemption price of approximately $10.23 per share. This scenario presents additional adjustments to reflect the effect of the maximum redemptions

| D | Represents the exchange of outstanding BOXABL common shares into 247,331,061 shares of Combined Company at par value of $0.0001 per share upon the closing of Business Combination. This amount includes the BOXABL convertible securities including Stock Option, Warrants and Restricted Stock Units being exchanged for common shares. |

| E | Represents