Company: FGMCU
Filing Date: 2025-09-18
Form Type: S-4
Source: 0001104659-25-091249
Chunk: 547

Company: FG Merger II Corp.
Filing Date: 2025-09-18
Form: S-4
Chunk 547
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, and reducing the carbon footprint. The Company has also developed patented folding and shipping technology, enabling the Company to transport its building solution on existing roadways to serve large geographic areas. The Company’s Casitas can be configured for sale in various ways, including Park Model RV and/or Modular, where a Statewide Modular program exists. The Company is approved to sell its product as a Park Model RV under ANSI A119.5 in the majority of US states. Currently, the Company is approved to sell its product as a modular home into the following states:

| ● | New Mexico |

| ● | Nevada |

| ● | California |

| ● | South Carolina |

BOXABL also has the ability to sell its product in the following jurisdictions that do not currently have a state-regulated modular program:

| ● | Oklahoma |

| ● | Utah |

| ● | Wyoming |

| ● | Kansas |

| ● | West Virginia |

| ● | Hawaii |

| ● | Vermont |

| ● | Alaska |

| ● | Oregon |

F- 61

| ● | Connecticut |

| ● | Delaware |

| ● | New York |

| ● | Tribal Lands |

NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited interim condensed consolidated financial statements of the Company have been prepared in accordance with GAAP for interim financial information. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of the Company’s management, all adjustments considered necessary for a fair statement have been included in the accompanying unaudited financial statements. All intercompany transactions and balances have been eliminated in consolidation. Operating results for the three and six months ended June 30, 2025 are not necessarily indicative of the results that may be expected for the full year ending December 31, 2025. The financial data presented herein should be read in conjunction with the audited consolidated financial statements and accompanying notes for the year ended December 31, 2024, included in the Company’s Annual Report on the Form 10-K filed with the SEC on April 14, 2025. The Company is an “emerging growth company,” as defined in Rule 12b-2 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), as modified by the Jumpstart Our Business Start-ups Act of 2012 (the “JOBS Act”). Section 107 of the JOBS Act provides that an emerging growth company can