Company: FVN
Filing Date: 2025-03-27
Form Type: DRS/A
Source: 0001829126-25-002094
Chunk: 521

Company: Future Vision II Acquisition Corp.
Filing Date: 2025-03-27
Form: DRS/A
Chunk 521
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 Less:                                                             |     |   |            |   |
| Proceeds allocated to public rights                               |     |   | (5,010,612 | ) |
| Offering costs allocated to redeemable shares                     |     |   | (1,684,693 | ) |
| Plus:                                                             |     |   |            |   |
| Accretion of carrying value to redemption value                   |     |   |  1,332,947 |   |
| Ordinary shares subject to possible redemption as of December 31, 
 2024                                                              |     | $ | 52,137,642 |   |

Related Parties

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.

Net Income (Loss) Per Ordinary Share

The Company complies with accounting and disclosure
requirements of FASB ASC Topic 260, “Earnings Per Share”. The statements of operations include a presentation of income (loss)
per redeemable share and income (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
period from January 30, 2024 (inception) through December 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.

The net income (loss)