Company: FVN
Filing Date: 2025-03-27
Form Type: DRS/A
Source: 0001829126-25-002094
Chunk: 532

Company: Future Vision II Acquisition Corp.
Filing Date: 2025-03-27
Form: DRS/A
Chunk 532
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 to the board of directors and that: (1) relates to accounts or disclosures that are material to the consolidated financial statements and (2) involved our especially challenging, subjective, or complex judgments. The communication of critical audit matter does not alter in any way our opinion on the consolidated financial statements, taken as a whole, and we are not, by communicating the critical audit matter below, providing separate opinions on the critical audit matter or on the accounts or disclosures to which it relates.

<div align='center'>F-21</div>

Revenue recognition

As discussed in Notes 2 to the consolidated financial
statements, revenue are primarily derived from providing AI+Martech service and AI+Software development services that are recognized
as the performance obligations are satisfied point in time. During the two years ended September 30, 2024 and 2023, AI+Martech service
and AI+Software development services provided was delivered approximately $46.9 million and $38.5 million in revenue pursuant to the
service agreements entered, respectively. Pursuant to the contracts, the Company is responsible for assisting its clients in effective
advertising solutions by optimizing advertising content and precisely matching content with targeted consumers by processing a massive
amount of data through efficient automation.

We identified the accounting for revenue recognition
of AI+Martech service and AI+Software development services as a critical audit matter due to the fact that the AI+Martech services provided
highly relied on central processing algorithms established in the cloud storage and the transactions were processed frequently, and AI+Software
development services are subject to client’s acceptance. This led to a high degree of auditor judgment, subjectivity and significant
audit effort was required in performing procedures to evaluate management’s determination of timing of when the performance obligation
is fulfilled.

The primary procedures we performed to address this critical audit matter included:

| Ø | Obtained and understood the service agreements of AI+           
 Martech service and AI+ Software development services provided; |

| Ø | Performed                                                                                  
 walkthroughs of sales transactions to confirm the working flow of the key business cycles; |

| Ø | Obtained                                                                                                                           
 and assess the reasonableness of revenue recognition memo including analysis of principal versus agent along with the management’s 
 conclusion;                                                                                                                        |

| Ø | Tested                                                                                                                                
 the mathematical accuracy of management’s calculations of revenue and the associated timing of revenue recognized in the consolidated 
 financial statements.                                                                                                                 |

| Ø | Tested                                                                        
 the revenue cut-off test of a period before and after the balance sheet