Company: FVN
Filing Date: 2025-05-30
Form Type: S-4/A
Source: 0001829126-25-004067
Chunk: 588

Company: Future Vision II Acquisition Corp.
Filing Date: 2025-05-30
Form: S-4/A
Chunk 588
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 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.

<div align='center'>F-61</div>

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         |            |     | RMB                      |             |     | USD       |            |
| Revenues                      |     |          | 261,824,038 |     |             | 14,732,778 |     |                          | 276,556,816 |     |           | 38,518,735 |
| Cost of revenues              |     |          | 174,026,424 |     |             | 14,085,678 |     |                          | 188