Company: FVN
Filing Date: 2025-01-07
Form Type: DRS/A
Source: 0001829126-25-000092
Chunk: 227

Company: Future Vision II Acquisition Corp.
Filing Date: 2025-01-07
Form: DRS/A
Chunk 227
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|   | (10) Reflects the payment of transaction expenses of $1.5 million upon consummation of the Business Combination                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|   | (11) The calculation of weighted average shares outstanding for basic and diluted net income per share assumes that the business combination occurred as of the earliest period presented. In addition, as the Business Combination is being reflected as if it had occurred on this date, the calculation of weighted average shares outstanding for basic and diluted net income per share assumes that the shares have been outstanding for the entire period presented. This calculation is retroactively adjusted to eliminate the number of shares redeemed in the Business Combinations for the entire period. The calculation of weighted average shares outstanding for the year ended September 30, 2024, assuming no redemption into cash and maximum redemption into cash, is set forth in below table: |

The pro forma shares of the New VIWO’s ordinary shares issued and outstanding immediately after the Merger under the two redemption scenarios are as below:

|                                                                         |     | Assuming No 
 Redemptions 
 into Cash   |            |     | Assuming    
 Maximum     
 Redemptions 
 into Cash   |            |
| Future                                                                  
 Vision’s public shares                                                  |     |             |  5,750,000 |     |             |          - |
| Future                                                                  
 Vision’s shares converted from public rights                            |     |             |    575,000 |     |             |    575,000 |
| Future                                                                  
 Vision’s representative shares                                          |     |             |     86,250 |     |             |     86,250 |
| Future                                                                  
 Vision’s Sponsor shares, including the conversion of all private rights |     |             |  1,766,400 |     |             |  1,766,400 |
| Future                                                                  
 Vision’s shares issued in the Business Combination                      |     |             |  9,950,250 |     |             |  9,950,250 |
| New                                                                     
 VIWO’s Weighted average shares outstanding of ordinary shares           |     |             | 18,127,900 |     |             | 12,377,900 |

<div align='center'>146</div>

<div align='center'>MATERIAL UNITED STATES FEDERAL INCOME TAX CONSIDERATIONS</div>

U.S. Federal Income Tax Considerations

The following discussion is a summary of U.S