Company: KVACU
Filing Date: 2025-03-07
Form Type: 10-K
Source: 0001213900-25-021314
Chunk: 771

Company: Keen Vision Acquisition Corp.
Filing Date: 2025-03-07
Form: 10-K
Item: Item 7
Chunk 771
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 the gross proceeds of the Initial Public Offering, or $2,990,000, upon the closing of the Business Combination,
which is shown as deferred underwriting expenses on the accompanying consolidated balance sheets.

NOTE 8 –
SUBSEQUENT EVENTS

In accordance with ASC Topic 855, Subsequent
Events, which establishes general standards of accounting for and disclosure of events that occur after the consolidated balance sheet
date, the Company has evaluated all events or transactions that occurred after the consolidated balance sheet date.

On January 22, 2025 the Company issued an unsecured
promissory note in an amount of $200,000 to the Sponsor, pursuant to which such amount had been deposited into the Trust Account
in order to extend the amount of available time to complete a business combination until February 27, 2025.

On February 24, 2025 the Company issued an unsecured
promissory note in an amount of $200,000 to the Sponsor, pursuant to which such amount had been deposited into the Trust Account
in order to extend the amount of available time to complete a business combination until March 27, 2025.

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