SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2024

The accompanying unaudited consolidated financial statements reflect the activities of the Company and each of the following entities:

Name	Background	Ownership
Real Messenger Corporation (“PubCo”)	A Cayman Islands company incorporated on June 27, 2023	100% Owned by Nova Vision Acquisition Corp
RM2 Limited (“Merger Sub”)	A Cayman Islands company incorporated on June 27, 2023	100% Owned by PubCo

The net income (loss) per share presented in the unaudited consolidated statements of operations is based on the following:

SCHEDULE OF NET LOSS PER SHARE

For the

Six Months Ended

June 30, 2024

For the

Six Months Ended

June 30, 2023

Net income including accretion of carrying value to redemption value

12,991

69,385

For the

three Months Ended

June 30, 2024

For the

three Months Ended

June 30, 2023

Net income including accretion of carrying value to redemption value

53,057

45,407

	Ordinary Share		Ordinary Share		Ordinary Share		Ordinary Share
	For the Six Months Ended				For the Six Months Ended
	June 30, 2024				June 30, 2023
	Redeemable		Non-Redeemable		Redeemable		Non-Redeemable
	Ordinary Share		Ordinary Share		Ordinary Share		Ordinary Share
Basic and diluted net income per share:
Numerators:
Allocation of net income including carrying value to redemption value	$	6,069	$	6,922	$	35,038	$	34,347
Accretion of carrying value to redemption value		-		-		-		-
Allocation of net income	$	6,069	$	6,922	$	35,038	$	34,347
Denominators:
Weighted-average shares outstanding		1,550,297		1,768,000		1,803,612		1,768,000
Basic and diluted net income per share	$	0.00	$	0.00	$	0.02	$	0.02

	Ordinary Share		Ordinary Share		Ordinary Share		Ordinary Share
	For the Three Months Ended				For the Three Months Ended
	June 30, 2024				June 30, 2023
	Redeemable		Non-Redeemable		Redeemable		Non-Redeemable
	Ordinary Share		Ordinary Share		Ordinary Share		Ordinary Share
Basic and diluted net income per share:
Numerators:
Allocation of net income including carrying value to redemption value	$	24,788	$	28,269	$	22,930	$	22,477
Accretion of carrying value to redemption value		-		-		-		-
Allocation of net income	$	24,788	$	28,269	$	22,930	$	22,477
Denominators:
Weighted-average shares outstanding		1,550,297		1,768,000		1,803,612		1,768,000
Basic and diluted net income per share	$	0.02	$	0.02	$	0.01	$	0.01

Nova Vision Acquisition Corp 10-Q