Company: FVN
Filing Date: 2025-03-05
Form Type: 10-K
Source: 0001829126-25-001482
Chunk: 91

Company: Future Vision II Acquisition Corp.
Filing Date: 2025-03-05
Form: 10-K
Item: Item 6
Chunk 91
---
) through December 31, 2024
     
    F-6 
  
    Notes to Financial Statements
     
    F-7-F-20 

F-1

REPORT
      OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To
      the Shareholders and Board of Directors ofFuture Vision II Acquisition Corp.

Opinion
      on the Financial Statements

We
      have audited the accompanying balance sheets of Future Vision II Acquisition Corp. (the Company) as of December 31, 2024,
      and the related statements of operations, changes of shareholders’ equity, and cash flows for the period from January 30,
      2024 (inception) through December 31, 2024, and the related notes (collectively referred to as the financial statements).
      In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of
      December 31, 2024, and the results of its operations and its cash flows for the period from January 30, 2024 (inception)
      through December 31, 2024, in conformity with accounting principles generally accepted in the United States of America.

Explanatory
      Paragraph — Going Concern

The
      accompanying financial statements have been prepared assuming the Company will continue as a going concern. As discussed in Note
      1 to the financial statements, the Company was formed for the purpose of effecting a merger, share exchange, asset acquisition,
      share purchase, reorganization or similar business combination with one or more businesses. If the Company is unable to complete
      a business combination within the combination period, the Company would proceed to commence a voluntary liquidation and thereby
      a formal dissolution of the Company. These conditions raise substantial doubt about the Company’s ability to continue as
      a going concern. Management’s evaluation of the events and conditions and management’s plans regarding these matters
      are also described in Note 1 to the financial statements. The financial statements do not include any adjustments that might result
      from the outcome of this uncertainty.

Basis
      for Opinion

These
      financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the
      Company’s financial statements based on our audits. We are a public accounting firm registered with the PCAOB and are required
      to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and