SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 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
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 three Months Ended September 30, 2024				For the three Months Ended September 30, 2023
Net (loss) income including accretion of carrying value to redemption value		$	(77,581	)		$	10,696

		For the Nine Months Ended September 30, 2024				For the Nine Months Ended September 30, 2023
Net (loss) income including accretion of carrying value to redemption value		$	(64,590	)		$	80,081

	Redeemable			Non-Redeemable			Redeemable		Non-Redeemable
	For the Three Months Ended						For the Three Months Ended
	September 30, 2024						September 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 (loss) income including carrying value to redemption value	$	(23,088	)	$	(54,493	)	$	5,154	$	5,542
Accretion of carrying value to redemption value		-			-			-		-
Allocation of net (loss) income	$	(23,088	)	$	(54,493	)	$	5,154	$	5,542
Denominators:
Weighted-average shares outstanding		749,064			1,768,000			1,643,913		1,768,000
Basic and diluted net (loss) income per share	$	(0.03	)	$	(0.03	)	$	0.00	$	0.00

	Redeemable			Non-Redeemable			Redeemable		Non-Redeemable
	For the Nine Months Ended						For the Nine Months Ended
	September 30, 2024						September 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 (loss) income including carrying value to redemption value	$	(27,140	)	$	(37,450	)	$	39,833	$	40,249
Accretion of carrying value to redemption value		-			-			-		-
Allocation of net (loss) income	$	(27,140	)	$	(37,450	)	$	39,833	$	40,249
Denominators:
Weighted-average shares outstanding		1,281,270			1,768,000			1,749,794		1,768,000
Basic and diluted net (loss) income per share	$	(0.02	)	$	(0.02	)	$	0.02	$	0.02

Nova Vision Acquisition Corp 10-Q