Company: FCRS
Filing Date: 2025-09-05
Form Type: S-1
Source: 0001213900-25-085160
Chunk: 311

Company: FutureCrest Acquisition Corp.
Filing Date: 2025-09-05
Form: S-1
Chunk 311
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 SEC. You can read our SEC filings, including the registration statement, over the Internet at the SEC’s website at www.sec.gov. 194

FutureCrest Acquisition Corp. INDEX TO FINANCIAL STATEMENTS

|                                                                                                                 |     | Page |
| Financial Statements of FutureCrest Acquisition Corp.:                                                          |     |      |
| Report of Independent Registered Public Accounting Firm                                                         |     | F-2  |
| Balance Sheet as of June 30, 2025                                                                               |     | F-3  |
| Statement of Operations for the Period from June 9, 2025 (Inception) through June 30, 2025                      |     | F-4  |
| Statement of Changes in Shareholder’s Equity for the Period from June 9, 2025 (Inception) through June 30, 2025 |     | F-5  |
| Statement of Cash Flows for the Period from June 9, 2025 (Inception) through June 30, 2025                      |     | F-6  |
| Notes to Financial Statements                                                                                   |     | F-7  |

F-1 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors and Shareholder of
FutureCrest Acquisition Corp. Opinion on the Financial Statements We have audited the accompanying balance sheet of FutureCrest Acquisition Corp. (the “Company”) as of June 30, 2025, and the related statements of operations, changes in shareholder’s equity, and cash flows for the period from June 9, 2025 (inception) through June 30, 2025, 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 June 30, 2025, and the results of its operations and its cash flows for the period from June 9, 2025 (inception) through June 30, 2025, in conformity with accounting principles generally accepted in the United States of America. Basis for Opinion These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws