Company: FVN
Filing Date: 2025-04-14
Form Type: DRS/A
Source: 0001829126-25-002616
Chunk: 210

Company: Future Vision II Acquisition Corp.
Filing Date: 2025-04-14
Form: DRS/A
Chunk 210
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 or superior to, measures of financial performance prepared in accordance with GAAP and should not be considered as an alternative to net income, operating income or any other performance measure derived in accordance with GAAP or as alternative to cash flows from operating activities as a measure of liquidity. |

Assumptions and Basis for the Projected Financial Metrics Table

The VIWO Management Projections reflect numerous material estimates and assumptions made by VIWO management and believed to be reasonable with respect to expected future financial performance. Generally, VIWO’s projected revenue is based on a variety of operational assumptions, including, the timing of development and commercialization of its products, population size and growth, level of product awareness with customers, and pricing mix. Further, projected gross profit is driven by the projected revenue and corresponding costs related to the delivery of its products, including related overhead costs.

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In connection with the preparation of the unaudited prospective financial information, VIWO’s management team considered various material assumptions, including but not limited to, the following:

| ● | Assumptions relating to future product development and launch; |

| ● | Assumptions relating to sales and marketing performance, marketing channels, investment levels and sales and marketing effectiveness based on industry trends; |

| ● | Assumptions related to obtaining operating funds include historical sales, sales growth rate, development of new sales channels, and acquisition of new customers; |

| ● | Assumptions relating to time and cost to acquire customers, including conversion rate from lead funnel for various sub-verticals and onboarding timeline; |

| ● | Assumptions relating to access to continuous working capital; |

| ● | Assumptions relating to the ability to grow customer base, customer retention, purchase volume and recurring purchases; |

| ● | Assumptions relating to regulatory requirements for current and future products, including government permissions for new products entering the market; |

| ● | Other important assumptions affecting profitability projections include maintaining pricing, maintaining or reducing cost of goods sold and maintaining or increasing gross margin, which are based on VIWO’s existing products being mature products and that sales prices and cost of goods sold are not expected to fluctuate significantly; |

| ● | Assumptions concerning profit forecasts include sales volume, sales pricing, gross margin, sales costs, expense levels, and tax levels; |

| ● | Assumptions relating to strategic partnerships for research and development, and sales and marketing across various sub-verticals; |

| ● | Assumptions relating to key hires including sales