Company: KVACU
Filing Date: 2025-03-07
Form Type: 10-K
Source: 0001213900-25-021314
Chunk: 445

Company: Keen Vision Acquisition Corp.
Filing Date: 2025-03-07
Form: 10-K
Item: Item 3
Chunk 445
---
     
    Chief Financial Officer

    DAVIDKHANIAN, Alex
     
    (Principal Accounting and Financial Officer) 
     
    March 6, 2025

    /s/ DING, Yibing Peter

    DING, Yibing Peter
     
    Director
     
    March 6, 2025

    /s/ CHU, William

    CHU, William
     
    Director
     
    March 6, 2025

    /s/ YU, Albert Cheung-Hoi

    YU, Albert Cheung-Hoi
     
    Director
     
    March 6, 2025

46

    Keen Vision Acquisition
    Corporation
     
    Consolidated Financial Statements
    For The Year Ended December 31, 2024

KEEN VISION ACQUISITION CORPORATION

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

    Page

    Report of Independent Registered Public Accounting Firm (PCAOB ID: 3686)
    F-2

    Consolidated Balance Sheets
    F-3

    Consolidated Statements of Operations and Comprehensive Income 
    F-4

    Consolidated Statements of Changes in Shareholders’ Deficit
    F-5

    Consolidated Statements of Cash Flows
    F-6

    Notes to Consolidated Financial Statements
    F-7 – F-19

F-1

REPORT OF INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM

To the Board of Directors and Stockholders of

Keen Vision Acquisition Corp.

Opinion on the Financial Statements

We have audited the accompanying consolidated
balance sheets of Keen Vision Acquisition Corp. as of December 31, 2024 and 2023, and the related consolidated statements of operations,
stockholders’ equity (deficit), and cash flows for the years then ended, and the related notes (collectively referred to as the
financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of the
Company as of December 31, 2024 and 2023, and the results of its operations and its cash flows for the years then ended, in conformity
with accounting principles generally accepted in the United States of America.

Substantial Doubt about the Company’s
Ability to Continue as a Going Concern

The accompanying financial statements have been
prepared assuming that the Company will continue as a going