Company: FVN
Filing Date: 2025-05-30
Form Type: S-4/A
Source: 0001829126-25-004067
Chunk: 550

Company: Future Vision II Acquisition Corp.
Filing Date: 2025-05-30
Form: S-4/A
Chunk 550
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Parties, which can be a corporation or individual,
are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant
influence over the other party in making financial and operational decisions. Companies are also considered to be related if they are
subject to common control or common significant influence.

Earnings (Loss) Per Ordinary Share

The Company complies with accounting and disclosure
requirements of FASB ASC Topic 260, “Earnings Per Share”. The unaudited condensed statements of operations and comprehensive
income (loss) include a presentation of earnings (loss) per redeemable share and earnings (loss) per non-redeemable share following the
two-class method of income per share. In order to determine the net income (loss) attributable to both the redeemable shares and non-redeemable
shares, the Company first considered the undistributed income (loss) allocable to both the redeemable shares and non-redeemable shares
and the undistributed income (loss) is calculated using the total net income (loss) less any dividends paid. The Company then allocated
the undistributed income (loss) ratably based on the weighted average number of shares outstanding between the redeemable and non-redeemable
shares. Any remeasurement of the accretion to redemption value of the shares subject to possible redemption was considered to be dividends
paid to the public shareholders. For the three months ended March 31, 2025 and for the period from January 30, 2024 (inception) through
March 31, 2024, the Company did not have any dilutive securities and other contracts that could, potentially, be exercised or converted
into common stock and then share in the earnings of the Company. As a result, diluted income (loss) per share is the same as basic income
(loss) per share for the period presented.

Earnings (loss) per share presented in the
unaudited condensed statements of operations and comprehensive income (loss) is based on the following:

|                                                                            |     | For the            
 Three Months Ended 
 March 31,          
 2025               |            |   |     | For the             
 Period From         
 January 30, 2024    
 (Inception) Through 
 March 31,           
 2024                |        |   |
|:---------------------------------------------------------------------------|:----|:-------------------|-----------:|:--|:----|: