Company: VMCWF
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001641172-25-001827
Chunk: 708

Company: Valuence Merger Corp. I
Filing Date: 2025-03-31
Form: 10-K
Item: Item 5
Chunk 708
---
 the following persons in the capacities
and on the dates indicated below.

    Name
     
    Title
     
    Date

    /s/
    Sung Yoon Woo
     
    Chief
    Executive Officer and Director
     
    March
    31, 2025
  
    Sung
    Yoon Woo
     
    (Principal
    Executive Officer)

    /s/
    Sungwoo (Andrew) Hyung
     
    Chief
    Financial Officer and Director
     
    March
    31, 2025
  
    Sungwoo
    (Andrew) Hyung
     
    (Principal
    Financial and Accounting Officer)

    /s/
    Dr. Joong Myung Cho
     
    Director
     
    March
    31, 2025
  
    Dr.
    Joong Myung Cho

    /s/
    John Kim 
     
    Director
     
    March
    31, 2025
  
    John
    Kim

    /s/
    Young Min Kim
     
    Director
     
    March
    31, 2025
  
    Young
    Min Kim

    /s/
    Gary Wunderlich
     
    Director
     
    March
    31, 2025
  
    Gary
    Wunderlich

    /s/
    Zhe Zhang
     
    Director
     
    March
    31, 2025
  
    Zhe
    Zhang

76

VALUENCE
MERGER CORP. I

INDEX
TO FINANCIAL STATEMENTS

    Report of Independent Registered Public Accounting Firm (PCAOB ID Number 100)
    F-2
  
    Financial
    Statements:

    Balance Sheets
    F-3
  
    Statements of Operations
    F-4
  
    Statements of Changes in Shareholders’ Deficit
    F-5
  
    Statements of Cash Flows
    F-6
  
    Notes to Financial Statements
    F-7
    to F-22

F-1

REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To
the Shareholders and the Board of Directors of

Valuence
Merger Corp. I:

Opinion
on the Financial Statements

We
have audited the accompanying balance sheets of Valuence Merger Corp. I (the “Company”) as of December 31, 2024 and