Company: FGMCU
Filing Date: 2025-12-30
Form Type: S-4/A
Source: 0001104659-25-124947
Chunk: 517

Company: FG Merger II Corp.
Filing Date: 2025-12-30
Form: S-4/A
Chunk 517
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786 | ​     | $             |  53,102 |
| Supplemental disclosure for non-cash financing activities:                                        | ​     | ​             |           ​ |       | ​             |       ​ |
| Income tax and interest paid                                                                      | ​     | ​             |           — | ​     | ​             |       — |

The accompanying notes are an integral part of the financial statements.

F- 17

<div align='center'>**FG MERGER II CORP.

NOTES TO THE FINANCIAL STATEMENTS

September 30, 2025 (UNAUDITED)**</div>

NOTE 1. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS FG Merger II Corp. (the “ Company ” or “ FGMC ”) is a blank check company incorporated in Nevada on September 20, 2023. The Company was formed for the purpose of merger, share exchange, asset acquisition, stock purchase, recapitalization, reorganization or other similar business combination with one or more businesses or entities (“ Business Combination ”). Although the Company is not limited to a particular industry or geographic region for purposes of consummating a Business Combination, the Company intends to focus on businesses in the financial services industry. The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. As of September 30, 2025, the Company had not yet commenced any operations. All activity through September 30, 2025 relates to the Company’s formation and the initial public offering (“ IPO ”), which is described below, and the search of Business Combination. The Company will not generate any operating revenues until after the completion of its initial Business Combination, at the earliest. The Company will generate nonoperating income in the form of interest income from the proceeds derived from the IPO. The Company has selected December 31 as its fiscal year end. The registration statement of the Company was declared effective on January 28, 2025. On January 30, 2025, the Company consummated its IPO of 8,000,000 units at $ 10.00 per unit (the “ Units ”). Each Unit consist of one share of common stock of the Company, par value $ 0.0001 per shares (“ Public Shares ”) and one right to receive one -tenth common share (“ Public Right ”). The Units were sold at a price of $ 10.00 per Unit,