Company: FVN
Filing Date: 2025-01-07
Form Type: DRS/A
Source: 0001829126-25-000092
Chunk: 520

Company: Future Vision II Acquisition Corp.
Filing Date: 2025-01-07
Form: DRS/A
Chunk 520
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 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 date. |

| Ø | Tested the occurrence and accuracy of revenue through confirmation procedure. |

/s/ Simon & Edward,
LLP

We have served as the Company’s auditor since 2023.

PCAOB ID: 2485

Rowland Heights, California

January 6, 2025

<div align='center'>F-35</div>

<div align='center'>VIWO TECHNOLOGY INC. AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS</div>

|                                                                                                                                                       |     | September 30, 
 2023          |             |   |     | September 30, 
 2024          |             |   |     | September 30, 
 2024          |            |   |
|:------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:--------------|------------:|:--|:----|:--------------|------------:|:--|:----|:--------------|-----------:|:--|
|                                                                                                                                                       |     | RMB           |             |   |     | RMB           |             |   |     | USD           |            |   |
| ASSETS                                                                                                                                                |     |               |             |   |     |               |             |   |     |               |            |   |
| Current assets                                                                                                                                        |     |               |             |   |     |               |             |   |     |               |            |   |
| Cash and cash equivalents                                                                                                                             |     |               |  73,200,346 |   |     |               |  68,287,177 |   |     |               |  9,745,009 |   |
| Accounts receivable, net                                                                                                                              |     |               |  12,