Company: FGMCU
Filing Date: 2025-12-30
Form Type: S-4/A
Source: 0001104659-25-124947
Chunk: 543

Company: FG Merger II Corp.
Filing Date: 2025-12-30
Form: S-4/A
Chunk 543
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 shall make a provision for a liability when it is both probable that a loss has been incurred and the amount of the loss can be reasonably estimated. The Company believes it has adequate provisions for any such matters. The Company reviews these provisions in conjunction with any related provisions on assets related to the claims at least quarterly and adjusts these provisions to reflect the impacts of negotiations, settlements, rulings, advice of legal counsel and other pertinent information related to the case. Should developments in any of these matters outlined below cause a change in the Company’s determination as to an unfavorable outcome and result in the need to recognize a material provision, or, should any of these matters result in a final adverse judgment or be settled for significant amounts, they could have a material adverse effect on the Company’s results of operations, cash flows, and financial position in the period or periods in which such a change in determination, settlement or judgment occurs.

#### Basic and Diluted Net Loss Per Share
Basic net loss per share is computed by dividing the net loss by the weighted-average number of common shares outstanding during the period, excluding shares subject to redemption or forfeiture. Diluted net loss per share reflects the actual weighted average of common shares issued and outstanding during the period plus potential common shares. Stock options and convertible instruments are considered potential common shares and are included in the calculation of diluted net loss per share when their effect is dilutive. As all potentially dilutive securities are anti-dilutive for the periods presented as a result of the net loss, diluted net loss per share is the same as basic net loss per share for each period.

<div align='center'>F-40</div>

The following table summarizes potentially dilutive securities, and the resulting common share equivalents outstanding as of December 31, 2024 and 2023, respectively:

| ​                           | ​     |             ​ | ​     |            ​ |
| ​                           | ​ ​ ​ | Balance as of |       |              |
| ​                           | ​     |  December 31, | ​ ​ ​ | December 31, |
| (In Thousands)              | ​     |          2024 | ​     |         2023 |
| Stock options               |       |        50,196 |       |       55,236 |
| Restricted stock units      |       |       173,572 |       |       60,500 |
| Warrants                    |       |        18,573 |       |       10,460 |
| Preferred stock             |       |