Company: FVN
Filing Date: 2025-05-30
Form Type: S-4/A
Source: 0001829126-25-004067
Chunk: 232

Company: Future Vision II Acquisition Corp.
Filing Date: 2025-05-30
Form: S-4/A
Chunk 232
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 of weighted average shares outstanding for basic and diluted net income per share assumes that the business combination occurred      
 as of the earliest period presented. In addition, as the Business Combination is being reflected as if it had occurred on this date,  
 the calculation of weighted average shares outstanding for basic and diluted net income per share assumes that the shares have been   
 outstanding for the entire period presented. This calculation is retroactively adjusted to eliminate the number of shares redeemed    
 in the Business Combinations for the entire period. The calculation of weighted average shares outstanding for the three months ended 
 March 31, 2025, assuming no redemption into cash and maximum redemption into cash, is set forth in below table:                       |

The pro forma shares of the New VIWO’s ordinary shares issued and outstanding immediately after the Merger under the two redemption scenarios are as below:

|                                                                                |     | Assuming No 
 Redemptions 
 into Cash   |            |     | Assuming    
 Maximum     
 Redemptions 
 into Cash   |            |
| Future Vision’s public shares                                                  |     |             |  5,750,000 |     |             |          - |
| Future Vision’s shares converted from public rights                            |     |             |    575,000 |     |             |    575,000 |
| Future Vision’s representative shares                                          |     |             |     86,250 |     |             |     86,250 |
| Future Vision’s Sponsor shares, including the conversion of all private rights |     |             |  1,766,400 |     |             |  1,766,400 |
| Future Vision’s shares issued in the Business Combination                      |     |             |  9,950,250 |     |             |  9,950,250 |
| New VIWO’s Weighted average shares outstanding of ordinary shares              |     |             | 18,127,900 |     |             | 12,377,900 |

<div align='center'>142</div>

<div align='center'>MATERIAL UNITED STATES FEDERAL INCOME TAX CONSIDERATIONS</div>

U.S. Federal Income Tax Considerations

The following discussion is a summary of U.S. federal income tax considerations for U.S. Holders and Non-U.S. Holders (each as defined below, and together, “holders”) of (i) the exercise of redemption rights by U.S. Holders (as defined below) of Future Vision Ordinary Shares, and (ii)