Company: FGMCU
Filing Date: 2025-09-18
Form Type: S-4
Source: 0001104659-25-091249
Chunk: 348

Company: FG Merger II Corp.
Filing Date: 2025-09-18
Form: S-4
Chunk 348
---
 use in pricing the asset or liability.

The fair value of the marketable securities held in Trust Account is determined using the level 1 input.

Operating Segments

The Company operates as one operating segment. Operating segments are defined as components of an enterprise for which separate financial information is regularly evaluated by the chief operating decision maker (“CODM”), which is the Company’s Chief Executive Officer and Chief Financial Officer in deciding how to allocate resources and assess performance. The Company’s CODM evaluates the Company’s financial information and resources and assesses the performance of these resources. The Company is not organized by market and is managed and operated as one business. A single management team that reports to the CODM comprehensively manages the entire business. Accordingly, the Company does not accumulate discrete financial information with respect to separate divisions and does not have separate operating or reportable segments. Since the Company operates in one operating segment, all required financial segment information can be found in the financial statement.

Recently issued accounting standard

In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. ASU 2023-07, which is applicable to entities with a single reportable segment, will primarily require enhanced disclosures about significant segment expenses and enhanced disclosures in interim periods. The guidance in ASU 2023-07 will be applied retrospectively and is effective for annual reporting periods in fiscal years beginning after December 15, 2023 and interim reporting periods in fiscal years beginning after December 31, 2024, with early adoption permitted. The Company adopted this guidance as of January 31, 2025. The adoption resulted in disclosure changes only.

<div align='center'>183</div>

MANAGEMENT OF FGMC Unless expressly indicated or the context requires otherwise, the terms “FGMC,” “the Company,” “we,” “us,” and “our” in this document refer to FG Merger Corp II. Our officers and directors are as follows:

| Name                |   | Age |   | Position                |
| Larry G. Swets, Jr. | ​ |  50 | ​ | Chief Executive Officer |
| Hassan R. Baqar     | ​ |  47 | ​ | Chief Financial Officer |
| Scott D. Wollney    | ​ |  55 | ​ | Chairman of the Board   |
| Andrew B. McIntyre  | ​ |  62 | ​ | Director                |
| Richard E.