Company: FGMCU
Filing Date: 2025-12-30
Form Type: S-4/A
Source: 0001104659-25-124947
Chunk: 512

Company: FG Merger II Corp.
Filing Date: 2025-12-30
Form: S-4/A
Chunk 512
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 for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception. Company’s year end is December 31 and no statutory tax deadline has yet occurred. There was noprovision for income taxes for the year ended December 31, 2024 and for the period September 30, 2023 (inception) to December 31, 2023.

<div align='center'>F-10</div>

Fair value of financial instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurement,” approximates the carrying amounts represented in the accompanying balance sheets, primarily due to their short-term nature. The Company did not have any financial instruments as of December 31, 2024 and 2023. Recently issued accounting standard Management reviewed the updates to the improvement to reporting segment under ASU 2023-07 – Segment Reporting. Company is a special purpose acquisition company in process of completing its Proposed Offering and does not have any operation. As such the management does not have metric established to measure performance. Management view the updated will have no material effect on the Company’s financial statement.

NOTE 3. PROPOSED OFFERING Pursuant to the Proposed Offering, the Company will offer for sale up to 8,000,000Units (or 9,200,000Units if the underwriters’ overallotment option is exercised in full) at a purchase price of $ 10.00per Unit. Each Unit will consist of onecommon share and onePublic Rights to receive one-tenth common share.

NOTE 4. PRIVATE PLACEMENT The Sponsor has committed to purchase an aggregate of 1,000,000$ 15Private Warrants at a price of $ 0.10per $ 15Private Warrant, and 223,300and 25,000Private Units at a price of $ 10.00per Private Unit by Sponsor and Ramnaraine Jospeh Jaigobind, respectively, in each case, from the Company in a private placement that will occur simultaneously with the closing of the Proposed Offering. The aggregate gross proceeds from the sale of $ 15Private Warrants, and Private Units will be $ 2,583,000. If the Company does not complete a Business Combination within the Combination Period, the $ 15Private