Form 8-K

8-K — Future Money Acquisition Corp

Accession: 0001493152-26-015100

Filed: 2026-04-03

Period: 2026-03-30

CIK: 0002099232

SIC: 6770 (BLANK CHECKS)

Item: Other Events

Item: Financial Statements and Exhibits

Documents

8-K — form8-k.htm (Primary)

EX-99.1 (ex99-1.htm)

XML — IDEA: XBRL DOCUMENT (R1.htm)

8-K

8-K (Primary)

Filename: form8-k.htm · Sequence: 1

false

0002099232

2026-03-30

0002099232

FMAC:UnitsEachConsistingOfOneOrdinaryShareAndOneRightMember

2026-03-30

0002099232

FMAC:OrdinarySharesParValue0.0001PerShareMember

2026-03-30

0002099232

FMAC:RightsEachRightEntitlingHolderToReceiveOnefifth15OfOneOrdinaryShareMember

2026-03-30

iso4217:USD

xbrli:shares

iso4217:USD

xbrli:shares

UNITED

STATES

SECURITIES

AND EXCHANGE COMMISSION

Washington,

D.C. 20549

FORM

8-K

CURRENT

REPORT

PURSUANT

TO SECTION 13 OR 15(d)

THE SECURITIES EXCHANGE ACT OF 1934

Date

of Report (Date of earliest event reported): March 30, 2026

Future

Money Acquisition Corporation

(Exact

name of registrant as specified in its charter)

Cayman

Islands

001-43197

N/A00-0000000

(State

or other jurisdiction

incorporation)

(Commission

File

Number)

(IRS

Employer

Identification

No.)

475

Brannan St, San Francisco, CA

94107

(Address

of principal executive offices)

(Zip

Code)

Registrant’s

telephone number, including area code: (647) 986-0980

Not

Applicable

(Former

name or former address, if changed since last report)

Check

the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under

any of the following provisions:

☐

Written

communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐

Soliciting

material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐

Pre-commencement

communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐

Pre-commencement

communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities

registered pursuant to Section 12(b) of the Act:

Title

of each class

Trading

Symbol(s)

Name

of each exchange on which registered

Units,

each consisting of one ordinary share and one right

FMACU

The

Nasdaq Stock Market LLC

Ordinary

shares, par value $0.0001 per share

FMAC

The

Nasdaq Stock Market LLC

Rights,

each right entitling the holder to receive one-fifth (1/5) of one ordinary share

FMACR

The

Nasdaq Stock Market LLC

Indicate

by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405

of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging

growth company ☒

an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying

with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item 8.01.

Other Events.

March 30, 2026, Future Money Acquisition Corporation (the “Company”) consummated its initial public offering (“IPO”)

of 11,200,000 units (the “Units”). The Units were sold at a price of $10.00 per Unit, generating gross proceeds to the Company

of $112,000,000. Each Unit consists of one ordinary share of the Company, par value $0.0001 per share (the “Ordinary Shares”),

and one right to receive one-fifth (1/5) of one Ordinary Share upon the consummation of the Company’s initial business combination.

Simultaneously

with the closing of the IPO, the Company completed the private sale (the “Private Placement”) of an aggregate of 304,000

Units (the “Private Placement Units”) to Future Wealth Capital Corp. (the “Sponsor”) at a purchase price of $10.00

per Private Placement Unit, generating gross proceeds to the Company of $3,040,000.

total of $112,560,000 comprised

of the net proceeds from the IPO and the proceeds of the sale of the Private Placement Units, was placed in a U.S.-based trust account

maintained by Equiniti Trust Company, LLC, acting as trustee.

audited balance sheet as of March 30, 2026, reflecting the receipt of the proceeds from the IPO and the Private Placement (after the

offset of the loan of $290,855 drawn from the Sponsor by the Company to initiate the IPO), has been issued by the Company and is included

as Exhibit 99.1 to this Current Report on Form 8-K.

Item 9.01

Financial Statements and Exhibits.

(d)

Exhibits

Exhibit

No.

Description

99.1

Audited Balance Sheet as of March 30, 2026.

104

Cover

Page Interactive Data File (embedded within the Inline XBRL document).

SIGNATURE

Pursuant

to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by

the undersigned hereunto duly authorized.

Future

Money Acquisition Corporation

By:

/s/

Siyu Li

Name:

Siyu

Title:

Chief

Executive Officer and Chairman

Dated:

April 3, 2026

EX-99.1

Filename: ex99-1.htm · Sequence: 2

Exhibit 99.1

FUTURE MONEY ACQUISITION CORPORATION

INDEX TO FINANCIAL STATEMENTS

Content

Page

Report of Independent Registered Public Accounting Firm (PCAOB ID: 7302)

F-2

Balance Sheet as of March 30, 2026

F-3

Notes to Financial Statements

F-4

F-1

REPORT

OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

the Shareholders and Board of Directors of

Future

Money Acquisition Corporation

Opinion

on the Financial Statement

have audited the accompanying balance sheet of Future Money Acquisition Corporation (the “Company”) as of March 30, 2026,

and the related notes (collectively referred to as the “financial statement”). In our opinion, the financial statement presents

fairly, in all material respects, the financial position of the Company as of March 30, 2026, in conformity with accounting principles

generally accepted in the United States of America.

Explanatory Paragraph – Going Concern

The

accompanying financial statement has been prepared assuming that the Company will continue as a going concern. As discussed in Note 1

to the financial statement, the Company has 15 months from the closing of the IPO to complete the initial business combination or it

will trigger an automatic winding up, dissolution and liquidation, which raises substantial doubt about its ability to continue as a

going concern. Management’s plan in regard to these matters is described in Note 1 of the financial statement. The financial statement

does not include any adjustments that might result from the outcome of this uncertainty.

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 and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain

reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company

is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audit,

we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion

on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

Our

audit included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or

fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding

the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant

estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides

a reasonable basis for our opinion.

/s/

HYYH CPA. LLC

HYYH

CPA. LLC

have served as the Company’s auditor since 2025.

Baltimore,

Maryland

April

3, 2026

F-2

FUTURE

MONEY ACQUISITION CORPORATION

BALANCE

SHEET

OF MARCH 30, 2026

ASSETS

Current Assets

Cash and cash equivalents

$ 640,072

Total Current Assets

640,072

Cash held in Trust Account

112,560,000

Total Assets

$ 113,200,072

LIABILITIES, ORDINARY SHARES SUBJECT TO POSSIBLE REDEMPTION AND SHAREHOLDERS’ DEFICIT

Current Liabilities

Amounts due to Sponsor

$ 90,614

Accrued Expenses

1,050

Promissory note - related party

500

Total Current Liabilities

92,164

Total Liabilities

$ 92,164

Commitments and Contingencies

Ordinary shares subject to possible, $0.0001 par value; 11,200,000 shares at redemption value of $10.05 per share

112,560,000

Shareholders’ Deficit

Ordinary shares, $0.0001 par value; 500,000,000 shares authorized; 4,694,069

shares issued and outstanding as of March 30, 2026

$ 469

Additional paid-in capital

637,979

Accumulated deficit

(90,540 )

Total Shareholders’ Deficit

$ 547,908

Total Liabilities and Shareholders’ Deficit

$ 113,200,072

(1)

March 30, 2026, the underwriters partially exercised their over-allotment option, resulting in 455,173 founder shares no longer subject

to forfeiture. The remaining 113,793 founder shares remain subject to forfeiture to the extent the remaining over-allotment option

(300,000 Units) is not exercised or waived by the underwriters.

F-3

FUTURE

MONEY ACQUISITION CORPORATION

NOTES

TO THE FINANCIAL STATEMENTS

MARCH

30, 2026

Note

1 - Description of Organization and Business Operations

Future

Money Acquisition Corporation (the “Company”) is a blank check company incorporated as a Cayman Islands exempted corporation

on September 29, 2025. The Company was incorporated for the purpose of effecting a merger, amalgamation, share exchange, asset acquisition,

share purchase, reorganization or similar Business Combination with one or more businesses (the “Business Combination”).

The Company has not selected any specific Business Combination target and the Company has not, nor has anyone on its behalf, engaged

in any substantive discussions, directly or indirectly, with any Business Combination target with respect to an initial Business Combination

with the Company. The Company may pursue an initial business combination in the AI, Web3 or intelligent manufacturing industry.

of March 30, 2026, the Company had not commenced any operations. All activity for the period from September 29, 2025 (inception) through

March 30, 2026 relates to the Company’s formation and the initial public offering (the “Initial Public Offering”),

which is described below. The Company will not generate any operating revenues until after the completion of its initial Business Combination,

at the earliest. The Company will generate non-operating income in the form of interest income from the proceeds derived from the Initial

Public Offering. The Company has selected October 31 as its fiscal year end. The Company is an early stage and emerging growth company

and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies.

The

registration statement for the Company’s Initial Public Offering was declared effective on March 26, 2026. On March 30, 2026, the

Company consummated the Initial Public Offering of 11,200,000 units (the “Units” and, with respect to the ordinary shares

included in the Units offered, the “Public Shares”), which includes the partial exercise by the underwriters of their over-allotment

option in the amount of 1,200,000 Units, at $10.00 per Unit, generating gross proceeds of $112,000,000. Each Unit consists of one Public

Share and one right (“Share Right”) to receive one fifth (1/5) of an ordinary share upon the consummation of an initial Business

Combination (“Public Right”).

Simultaneously

with the closing of the Initial Public Offering, the Company consummated the sale of 304,000 units (the “Private Placement Units”)

at a price of $10.00 per Private Placement Unit, in a private placement to the Company’s sponsor, Future Wealth Capital Corp.,

generating gross proceeds of $3,040,000. Each Private Placement Unit consists of one ordinary share (“Private Placement Share”)

and one Right to receive one fifth (1/5) of an ordinary share upon the consummation of an initial Business Combination (“Private

Placement Right”).

Transaction

costs amounted to $1,866,553, consisting of $1,400,000 of cash underwriting fee, and $466,553 of other offering costs.

The

Company’s Business Combination must be with one or more target businesses that together have a fair market value equal to at least

80% of the net balance in the Trust Account (as defined below) (excluding the amount of taxes payable on the income earned on the Trust

Account) at the time of the signing an agreement to enter into a Business Combination. However, the Company will only complete a Business

Combination if the post-Business Combination company owns or acquires 50% or more of the outstanding voting securities of the target

or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company

under the Investment Company Act of 1940, as amended (the “Investment Company Act”). There is no assurance that the Company

will be able to successfully effect a Business Combination.

F-4

Following

the closing of the Initial Public Offering, on March 30, 2026, an amount of $112,560,000 ($10.05 per Unit) from the net proceeds of the

sale of the Units and the Private Placement Units was placed in the trust account (the “Trust Account”), with Equiniti Trust

Company, LLC acting as trustee. The funds, initially to be held in cash, including demand deposit accounts at a bank, may only be invested

in U.S. government treasury obligations with a maturity of 185 days or less or in money market funds meeting certain conditions under

Rule 2a-7 under the Investment Company Act, which invest only in direct U.S. government treasury obligations; the holding of these assets

in this form is intended to be temporary and for the sole purpose of facilitating the intended Business Combination. To mitigate the

risk that it might be deemed to be an investment company for purposes of the Investment Company Act, which risk increases the longer

that the Company holds investments in the Trust Account, the Company may, at any time (based on management team’s ongoing assessment

of all factors related to the potential status under the Investment Company Act) instruct the trustee to liquidate the investments held

in the Trust Account and instead to hold the funds in the Trust Account in cash or in an interest bearing demand deposit account at a

bank. Except with respect to amounts withdrawn to pay taxes, if any, the proceeds from the Initial Public Offering and the sale of the

Private Placement Units will not be released from the Trust Account until the earliest of (i) the completion of the Company’s initial

Business Combination, (ii) the redemption of the Company’s Public Shares if the Company is unable to complete the initial Business

Combination within fifteen months (or for a total of up to twenty-one months to complete a Business Combination, depending on the exercise

of extension options) from the closing of the Initial Public Offering or by such earlier liquidation date as the Company’s board

of directors may approve (the “Completion Window”), subject to applicable law, or (iii) the redemption of the Company’s

Public Shares properly submitted in connection with a shareholder vote to amend the Company’s amended and restated memorandum and

articles of association to (A) modify the substance or timing of the Company’s obligation to allow redemption in connection with

the initial Business Combination or to redeem 100% of the Company’s Public Shares if the Company has not consummated an initial

Business Combination within the Completion Window or (B) with respect to any other material provisions relating to shareholders’

rights or pre-initial Business Combination activity. The proceeds deposited in the Trust Account could become subject to the claims of

the Company’s creditors, if any, which could have priority over the claims of the Company’s public shareholders.

The

Company will provide the Company’s public shareholders (excluding the Sponsor, initial shareholders, officers and directors to

the extent they acquire Public Shares) with the opportunity to redeem all or a portion of their Public Shares upon the completion of

the initial Business Combination either (i) in connection with a general meeting called to approve the initial Business Combination or

(ii) without a shareholder vote by means of a tender offer. The decision as to whether the Company will seek shareholder approval of

a proposed initial Business Combination or conduct a tender offer will be made by the Company, solely in its discretion. The public shareholders

will be entitled to redeem their shares at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust

Account calculated as of two business days prior to the consummation of the initial Business Combination, including interest earned on

the funds held in the Trust Account (less taxes payable, if any), divided by the number of then outstanding Public Shares, subject to

the limitations. The initial amount in the Trust Account was $10.05 per Public Share.

The

ordinary shares subject to redemption were recorded at a redemption value and classified as temporary equity upon the completion of the

Initial Public Offering, in accordance with Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification

(“ASC”) Topic 480 “Distinguishing Liabilities from Equity.”

F-5

The

Company will have only the duration of the Completion Window to complete the initial Business Combination. However, if the Company is

unable to complete its initial Business Combination within the Completion Window, the Company will as promptly as reasonably possible

but not more than ten business days thereafter, redeem the Public Shares, at a per-share price, payable in cash, equal to the aggregate

amount then on deposit in the Trust Account, including interest earned on the funds held in the Trust Account (less taxes payable, if

any, and up to $100,000 of interest to pay dissolution expenses), divided by the number of then outstanding Public Shares, which redemption

will constitute full and complete payment for the Public Shares and completely extinguish public shareholders’ rights as shareholders

(including the right to receive further liquidation or other distributions, if any), subject to the Company’s obligations under

Cayman Islands law to provide for claims of creditors and subject to the other requirements of applicable law.

The

Company’s initial shareholders have agreed (i) waive their redemption rights with respect to their founder shares, private shares

and public shares in connection with the completion of the Company’s initial Business Combination; (ii) waive their redemption

rights with respect to their founder shares, private shares and public shares in connection with a shareholder vote to approve an amendment

to the Company’s amended and restated memorandum and articles of association (A) to modify the substance or timing of the Company’s

obligation to allow redemption in connection with its initial Business Combination or to redeem 100% of the Company’s public shares

if the Company have not consummated an initial Business Combination within the completion window or (B) with respect to any other material

provisions relating to shareholders’ rights or pre-initial business combination activity; (iii) waive their rights to liquidating

distributions from the trust account with respect to their founder shares and private shares if the Company fail to complete the Company’s

initial Business Combination within the completion window, although they will be entitled to liquidating distributions from the trust

account with respect to any public shares they hold if the Company fail to complete the initial Business Combination within the prescribed

time frame and to liquidating distributions from assets outside the trust account; and (iv) vote any founder shares and private shares

held by them and any public shares purchased during or after the Offering (including in open market and privately-negotiated

transactions) in favor of the Company’s initial Business Combination (except that any public shares such parties may purchase in

compliance with the requirements of Rule 14e-5 under the Exchange Act would not be voted in favor of approving the Business Combination

transaction).

The

sponsor has agreed that it will be liable to us if and to the extent any claims by a third party for services rendered or products sold

to us (except for the Company’s independent auditors), or a prospective target business with which the Company has entered into

a written letter of intent, confidentiality or other similar agreement or Business Combination agreement, reduce the amount of funds

in the trust account to below the lesser of (i) $10.00 per public share and (ii) the actual amount per public share held in the trust

account as of the date of the liquidation of the trust account, if less than $10.00 per public share due to reductions in the value of

the trust assets, less taxes payable, provided that such liability will not apply to any claims by a third party or prospective target

business who executed a waiver of any and all rights to the monies held in the trust account (whether or not such waiver is enforceable)

nor will it apply to any claims under the Company’s indemnity of the underwriters of the Offering against certain liabilities,

including liabilities under the Securities Act. However, the Company has not asked the Company’s sponsor to reserve for such indemnification

obligations, nor has the Company independently verified whether the Company’s sponsor has sufficient funds to satisfy its indemnity

obligations and the Company believe that the sponsor’s only assets are securities of the Company’s company. Therefore, the

Company cannot assure you that the sponsor would be able to satisfy those obligations. As a result, if any such claims were successfully

made against the trust account, the funds available for the Company’s initial Business Combination and redemptions could be reduced

to less than $10.00 per public share. In such event, the Company may not be able to complete its Business Combination, and you would

receive such lesser amount per share in connection with any redemption of your public shares. None of the Company’s officers or

directors will indemnify the Company for claims by third parties including, without limitation, claims by vendors and prospective target

businesses.

Going Concern Consideration

As of March

30, 2026, the Company had $640,072 of cash and a working capital of $547,908. The Company has incurred and expects to continue to incur

significant costs in pursuit of the consummation of an initial Business Combination. In addition, the Company currently has until June

30, 2027 (unless the Company exercise extension options) to consummate the initial Business Combination. If the Company does not complete

a Business Combination within the prescribed timeline, the Company will trigger an automatic winding up, dissolution and liquidation

pursuant to the terms of the Amended and Restated Memorandum and Articles of Association. In connection with the Company’s assessment

of going concern considerations in accordance with Financial Accounting Standard Board’s Accounting Standards Update (“ASU”)

2014-15, “Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern,” the Company has determined

that it has incurred and expects to continue to incur significant costs in pursuit of its acquisition plans. There is no assurance that

the Company’s plans to raise capital or to consummate a Business Combination will be successful within the Combination Period.

The Company lacks the financial resources it needs to sustain operations for a reasonable period of time, which is considered to be one

year from the date of the issuance of the financial statement. These conditions raise substantial doubt about the Company’s ability

to continue as a going concern. Therefore, management has determined that such additional conditions raise substantial doubt about the

Company’s ability to continue as a going concern until the earlier of the consummation of the Business Combination or the date

the Company is required to liquidate. The financial statement does not include any adjustments that might result from the Company’s

inability to continue as a going concern.

F-6

Note

2 - Significant Accounting Policies

The

accompanying financial statement is presented in conformity with accounting principles generally accepted in the United States of America

(the “U.S. GAAP”) and pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (the “SEC”).

Emerging

Growth Company Status

The

Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our

Business Startups Act of 2012, (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements

that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required

to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding

executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory

vote on executive compensation and shareholder approval of any golden parachute payments not previously approved.

Further,

Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting

standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do

not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting

standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements

that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of

such extended transition period which means that when a standard is issued or revised and it has different application dates for public

or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies

adopt the new or revised standard. This may make comparison of the Company’s financial statement with another public company which

is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult

or impossible because of the potential differences in accounting standards used.

Use

of Estimates

The

preparation of this financial statement in conformity with U.S. GAAP requires the Company’s management to make estimates and assumptions

that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial

statement.

Making

estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of

a condition, situation or set of circumstances that existed at the date of the financial statement, which management considered in formulating

its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ

significantly from those estimates.

F-7

Cash

and Cash Equivalents

The

Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents.

The Company had $640,072 cash or cash equivalents as of March 30, 2026.

Cash

Held in Trust Account

of March 30, 2026, the assets held in the Trust Account, amounting to $112,560,000, were held in cash.

Concentration

of Credit Risk

Financial

instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution,

which, at times, may exceed the Federal Deposit Insurance Corporation coverage limit of $250,000. Any loss incurred or a lack of access

to such funds could have a significant adverse impact on the Company’s financial condition, results of operations, and cash flows.

Offering

Costs

The

Company complies with the requirements of the ASC 340-10-S99 and SEC Staff Accounting Bulletin Topic 5A, “Expenses of Offering.”

Offering costs consist principally of professional and registration fees that are related to the Initial Public Offering. FASB ASC 470-20,

“Debt with Conversion and Other Options,” addresses the allocation of proceeds from the issuance of convertible debt into

its equity and debt components. The Company applies this guidance to allocate Initial Public Offering proceeds from the Units between

ordinary shares and Rights, using the relative fair value basis to allocate Initial Public Offering proceeds. Offering costs allocated

to the Public Shares were charged to temporary equity, and offering costs allocated to the Public Rights and the Private Placement Units

were charged to shareholders’ deficit as Public Rights and Private Placement Rights, after management’s evaluation, were

accounted for under equity treatment.

Fair

Value of Financial Instruments

The

fair value of the Company’s assets and liabilities, which qualify as financial instruments under FASB ASC 820, “Fair Value

Measurements and Disclosures,” approximates the carrying amounts represented in the balance sheet, primarily due to its short-term

nature.

Income

Taxes

The

Company accounts for income taxes under ASC Topic 740, “Income Taxes,” which requires an asset and liability approach to

financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between

the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted

tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are

established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

F-8

ASC

Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax

positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than

not to be sustained upon examination by taxing authorities. The Company’s management determined that the Cayman Islands is the

Company’s major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as

income tax expense. As of March 30, 2026, there were no unrecognized tax benefits and no amounts accrued for interest and penalties.

The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation

from its position.

The

Company is considered to be an exempted Cayman Islands company with no connection to any other taxable jurisdiction and is presently

not subject to income taxes or income tax filing requirements in the Cayman Islands or the United States. As such, the Company’s

tax provision was zero for the period presented.

Share Rights

The

Company accounted for the Public Share Rights and Private Placement Share Rights (as defined in Notes 3 and 4) issued in connection with

the Initial Public Offering and the private placement in accordance with the guidance contained in FASB ASC Topic 815, “Derivatives

and Hedging”. Accordingly, the Company evaluated and classified the Rights under equity treatment at their fair value values.

Ordinary

Shares Subject to Possible Redemption

The

Public Shares contain a redemption feature which allows for the redemption of such Public Shares in connection with the Company’s

liquidation, or if there is a shareholder vote or tender offer in connection with the Company’s initial Business Combination. In

accordance with ASC 480-10-S99, the Company classifies Public Shares subject to possible redemption outside of permanent equity as the

redemption provisions are not solely within the control of the Company. The Company recognizes changes in redemption value immediately

as they occur and will adjust the carrying value of redeemable shares to equal the redemption value at the end of each reporting period.

Immediately upon the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption

value. The change in the carrying value of redeemable shares will result in charges against additional paid-in capital. Accordingly,

as of March 30, 2026, ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of

the shareholders’ deficit section of the Company’s balance sheet. As of March 30, 2026, the ordinary shares subject to possible

redemption reflected in the balance sheet are reconciled in the following table:

Gross Proceeds

$ 112,000,000

Less:

Proceeds allocated to public rights

(2,688,000 )

Redeemable common stock issuance costs

(1,821,755 )

Plus:

Accretion of carrying value to redemption value

5,069,755

Ordinary shares subject to possible redemption, March 30, 2026

$ 112,560,000

F-9

Recent

Accounting Pronouncements

November 2023, the FASB issued ASU 2023-07, “Segment reporting (Topic 280): Improvements to Reportable Segment Disclosures”

(“ASU 2023-07”). The amendments in this ASU require disclosures, on an annual and interim basis, of significant segment expenses

that are regularly provided to the chief operating decision maker (“CODM”), as well as the aggregate amount of other segment

items included in the reported measure of segment profit or loss. The ASU requires that a public entity disclose the title and position

of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance

and deciding how to allocate resources. Public entities will be required to provide all annual disclosures currently required by Topic

280 in interim periods, and entities with a single reportable segment are required to provide all the disclosures required by the amendments

in this ASU and existing segment disclosures in Topic 280. The ASU is effective for fiscal years beginning after December 15, 2023, and

interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Company adopted ASU 2023-07

on September 29, 2025, the date of its incorporation. See Note 9 for further information.

November 2024, the FASB issued ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic

220-40): Disaggregation of Income Statement Expenses (“ASU 2024-03”), and in January 2025, the FASB issued ASU 2025-01, Income

Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date (“ASU

2025-01”). ASU 2024-03 requires additional disclosure of the nature of expenses included in the income statement as well as disclosures

about specific types of expenses included in the expense captions presented in the income statement. ASU 2024-03, as clarified by ASU

2025-01, is effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December

15, 2027, with early adoption permitted. The Company is in the process of evaluating the impact of the new guidance and does not expect

it to have a significant impact on its financial statements.

Management

does not believe that any recently issued, but not effective, accounting standards, if currently adopted, would have a material effect

on the Company’s financial statements.

Note

3 - Initial Public Offering

the Initial Public Offering on March 30, 2026, the Company sold 11,200,000 Units, which includes the partial exercise by the underwriters

of their over-allotment option in the amount of 1,200,000 Units, at a price of $10.00 per Unit. Each Unit had a price of $10.00 and consists

of one Public Share, and one Public Right to receive one fifth (1/5) of an ordinary share upon the consummation of an initial Business

Combination.

Note

4 - Private Placement

Simultaneously

with the closing of the Initial Public Offering, the Sponsor, Future Wealth Capital Corp. purchased an aggregate of 304,000 Private Placement

Units at a price of $10.00 per Private Placement Unit in a private placement. Each Unit consists of one Private Placement Share and one

Private Placement Right to receive one fifth (1/5) of one ordinary share upon the consummation of an initial Business Combination. The

Private Units are identical to the Units sold in the Offering, except that (i) the Company may not redeem the ordinary shares

underlying the units, and (ii) they may not, subject to certain limited exceptions, be transferred, assigned or sold by the sponsor

until the completion of the Company’s initial Business Combination, and are entitled to registration rights.

the Initial Business Combination is not completed within the Completion Window, the proceeds from the sale of the Private Placement Units

held in the Trust Account will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law).

F-10

Note

5 - Related Party Transactions

Founder

November 24, 2025 and March 13, 2026, an aggregate of 4,362,069 founder shares were issued to sponsor for an aggregate purchase price

of $25,000, or approximately $0.0057 per share. The 4,362,069 founder shares held by shareholders including an aggregate of up to 568,966

shares subject to forfeiture to the extent that the underwriters’ over-allotment is not exercised in full or in part, so that the

initial shareholders will collectively own 27.5% of the Company’s issued and outstanding shares after the Proposed Public Offering

(assuming the initial shareholders do not purchase any Public Units in the Proposed Public Offering, the representative shares and excluding

ordinary shares contained with the Private Units). On March 30, 2026, the underwriters partially exercised their over-allotment option.

As a result of the partial exercise of the over-allotment option by the underwriters, 455,173 founder shares are no longer subject to

forfeiture. An aggregate of 113,793 founder shares remain subject to forfeiture to the extent the remaining over-allotment option

(300,000 Units) is not exercised or waived by the underwriters within 45 days of the effective date of the Company’s registration

statement.

Promissory

Note - Related Party

October 2, 2025, the Company issued an unsecured promissory note to the sponsor, pursuant to which the Company may borrow up to an aggregate

principal amount of $600,000, to be used for payment of costs related to the Offering. The promissory note is non-interest bearing,

unsecured and due on the earlier of (i) December 31, 2026, (ii) the consummation of this offering or (iii) the abandonment of this offering.

As of March 30, 2026, the Company had $500 outstanding under the Note, which is now due on demand. Borrowings under the Note are no longer

available.

Amounts

due to Sponsor

Amounts

due to Sponsor represent the amounts owed by the Company to the Sponsor in excess of the $500 principal amount of the promissory note.

As of March 30, 2026, amounts due to Sponsor amounted to $90,614.

Administrative

Services Arrangement

affiliate of the sponsor will agree that, commencing from the date that the Company’s securities are first listed on NASDAQ through

the earlier of the Company’s consummation of a Business Combination and its liquidation, to make available to the Company certain

general and administrative services, including office space, administrative and support services, as the Company may require from time

to time. The Company has agreed to pay the affiliate of the sponsor $10,000 per month for these services. The Company will use funds

held outside the trust to pay actual or anticipated expenses in connection with our initial business combination.

Working

Capital Loans

order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor or certain of

the Company’s officers and directors may, but are not obligated to, loan the Company funds as may be required (the “Working

Capital Loans”). If the Company completes a Business Combination, the Company would repay the Working Capital Loans. In the event

that a Business Combination does not close, the Company may use a portion of the working capital held outside the Trust Account to repay

the Working Capital Loans but no proceeds from the Trust Account would be used to repay the Working Capital Loans. Up to $1,500,000 of

such Working Capital Loans may be convertible into private placement units of the post Business Combination entity at a price of $10.00

per unit at the option of the lender.

As of March 30, 2026, no such Working Capital Loans were outstanding.

F-11

Note

6 - Commitments and Contingencies

Risks

and Uncertainties

The

United States and global markets are experiencing volatility and disruption following the geopolitical instability resulting from the

ongoing Russia-Ukraine conflict and the recent escalation of conflict in the Middle East. In response to the ongoing Russia-Ukraine conflict,

the North Atlantic Treaty Organization (“NATO”) deployed additional military forces to eastern Europe, and the United States,

the United Kingdom, the European Union and other countries have announced various sanctions and restrictive actions against Russia, Belarus

and related individuals and entities, including the removal of certain financial institutions from the Society for Worldwide Interbank

Financial Telecommunication (SWIFT) payment system. Certain countries, including the United States, have also provided and may continue

to provide military aid or other assistance to Ukraine and to Israel, increasing geopolitical tensions among a number of nations. The

invasion of Ukraine by Russia and the escalation of the conflict in the Middle East and the resulting measures that have been taken,

and could be taken in the future, by NATO, the United States, the United Kingdom, the European Union, Israel and its neighboring states

and other countries have created global security concerns that could have a lasting impact on regional and global economies. Although

the length and impact of the ongoing conflicts are highly unpredictable, they could lead to market disruptions, including significant

volatility in commodity prices, credit and capital markets, as well as supply chain interruptions and increased cyber-attacks against

U.S. companies. Additionally, any resulting sanctions could adversely affect the global economy and financial markets and lead to instability

and lack of liquidity in capital markets.

Any

of the above mentioned factors, or any other negative impact on the global economy, capital markets or other geopolitical conditions

resulting from the Russian invasion of Ukraine, the escalation of the conflict in the Middle East and subsequent sanctions or related

actions, could adversely affect the Company’s search for an initial Business Combination and any target business with which the

Company may ultimately consummate an initial Business Combination.

Registration

Rights

The

holders of the founder shares, private units (and underlying securities) and any units that may be issued upon conversion of the future

working capital loans will be entitled to registration rights pursuant to a registration rights agreement to be signed prior to or on

the effective date of the Proposed Public Offering requiring the Company to register such securities for resale. The holders of these

securities are entitled to make up to three demands, excluding short form demands, that the Company register such securities. In addition,

the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the

completion of a Business Combination and rights to require the Company to register for resale such securities pursuant to Rule 415 under

the Securities Act. The Company will bear the expenses incurred in connection with the filing of any such registration statements.

Underwriting

Agreement

The

underwriters had a 45-day option from the date of the Initial Public Offering to purchase up to an additional 1,500,000 Units to cover

over-allotments, if any. On March 30, 2026, the underwriters partially exercised their over-allotment option, purchasing 1,200,000 Units.

The

underwriters were entitled to a cash underwriting discount of 1.25% of the gross proceeds of the Initial Public Offering, or $1,400,000

in the aggregate, which was paid upon the closing of the Initial Public Offering. In addition, the Company issued 28,000 representative

shares to D. Boral Capital LLC upon the closing of the Initial Public Offering in connection with the partial exercise of the over-allotment

option. The Company has also agreed to indemnify the underwriters against specified liabilities, including liabilities under the Securities

Act. The remaining over-allotment option for 300,000 Units has not been exercised or waived as of the date of this report.

Representative

Such

representative shares were registered under the registration statement of which the Initial Public Offering forms a part. The representative

has agreed not to transfer, assign or sell any such shares until 180 days immediately following the commencement of sales of the offering

pursuant to FINRA Rule 5110(e)(1). In addition, the representative has agreed (i) to waive its redemption rights with respect to such

shares in connection with the completion of the initial Business Combination and (ii) to waive its rights to liquidating distributions

from the Trust Account with respect to such shares if the Company fails to complete its initial Business Combination within the period

to consummate the initial Business Combination.

Right

of First Refusal

Subject

to certain conditions, the Company granted the Representative, for a period of 12 months after the date of the consummation of the initial

Business Combination, a right of first refusal to act as sole investment banker, sole book runner, and/or sole placement agent, at the

Representative’s sole discretion, for each and every future public and private equity and debt offering, including all equity linked

financings (including a forward purchase arrangement or similar type of equity line financing) for the Company or any of its successors

or subsidiaries. In accordance with FINRA Rule 5110(g)(6)(A), such right of first refusal shall not have a duration of more than three

years from the commencement of sales of the Initial Public Offering.

F-12

NOTE

7 - Shareholders’ Deficit

Ordinary

shares - The Company is authorized to issue a total of 500,000,000 ordinary shares at par value of $0.0001 each. At March 30,

2026, there were 4,694,069 ordinary shares issued or outstanding, including 113,793 shares subject to forfeiture if the remaining

over-allotment option is not exercised by the underwriters in full and excluding 11,200,000 shares subject to possible redemption.

Rights

- Each holder of a right will receive one-fifth (1/5) ordinary share upon consummation of a Business Combination, even if

the holder of such right redeemed all shares held by it in connection with a Business Combination. No fractional shares will be issued

upon exchange of the rights. No additional consideration will be required to be paid by a holder of rights in order to receive its additional

shares upon consummation of a Business Combination as the consideration related thereto has been included in the Unit purchase price

paid for by investors in the Proposed Public Offering. If the Company enters into a definitive agreement for a Business Combination in

which the Company will not be the surviving entity, the definitive agreement will provide for the holders of rights to receive the same

per share consideration the holders of the ordinary shares will receive in the transaction on an as-converted into ordinary share basis

and each holder of a right will be required to affirmatively convert its rights in order to receive 1/5 share underlying each right (without

paying additional consideration). The shares issuable upon exchange of the rights will be freely tradable (except to the extent held

by affiliates of the Company).

Note

8 - Fair Value Measurements

Fair

value is defined as the price that would be received for sale of an asset or paid to transfer of a liability, in an orderly transaction

between market participants at the measurement date. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs

used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets

or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include:

● Level

1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments

in active markets;

● Level

2, defined as inputs other than quoted prices in active markets that are either directly

or indirectly observable such as quoted prices for similar instruments in active markets

or quoted prices for identical or similar instruments in markets that are not active; and

● Level

3, defined as unobservable inputs in which little or no market data exists, therefore requiring

an entity to develop its own assumptions, such as valuations derived from valuation techniques

in which one or more significant inputs or significant value drivers are unobservable.

some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In

those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input

that is significant to the fair value measurement.

F-13

The

fair value of the Public Rights issued in the Initial Public Offering is $268,800, or $0.24 per Public Right. The Public Rights issued

in the Initial Public Offering have been classified within shareholders’ deficit and will not require remeasurement after issuance.

The following table presents the quantitative information regarding market assumptions used in the level 3 valuation of the Public Rights

issued in the Initial Public Offering:

Unit price

$ 10.00

Share rights fraction

1/5

Pre-adjusted value per right

$ 2.00

Market

adjustment (1)

12 %

Fair value per public right

$ 0.24

(1)

Market

adjustment reflects factors, which may include likelihood of Business Combination occurring, market perception of lack of available

or suitable targets, or possible post-acquisition decline of stock price prior to beginning of the exercise period.

Note

9 - Segment Information

ASC

Topic 280, “Segment Reporting,” establishes standards for companies to report in their financial statement information about

operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise

for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker,

or group, in deciding how to allocate resources and assess performance.

The

Company’s chief operating decision maker has been identified as the Chief Executive Officer (“CODM”), who reviews the

operating results for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly,

management has determined that the Company only has one operating segment.

When

evaluating the Company’s performance and making key decisions regarding resource allocation the CODM reviews several key metrics,

which include the following:

March 30,

2026

Cash held in Trust Account

$ 112,560,000

Note

10 - Subsequent Events

The

Company evaluated subsequent events and transactions that occurred after the balance sheet date through April 3, 2026, the date that

the financial statement was issued. Based upon this review, the Company did not identify any subsequent events that would have required

adjustment or disclosure in the financial statement.

F-14

XML — IDEA: XBRL DOCUMENT

XML

Filename: R1.htm · Sequence: 8

v3.26.1

Cover

Mar. 30, 2026

Document Type

8-K

Amendment Flag

false

Document Period End Date

Mar. 30, 2026

Entity File Number

001-43197

Entity Registrant Name

Future

Money Acquisition Corporation

Entity Central Index Key

0002099232

Entity Tax Identification Number

00-0000000

Entity Incorporation, State or Country Code

Entity Address, Address Line One

475

Brannan St

Entity Address, City or Town

San Francisco

Entity Address, State or Province

Entity Address, Postal Zip Code

94107

City Area Code

(647)

Local Phone Number

986-0980

Written Communications

false

Soliciting Material

false

Pre-commencement Tender Offer

false

Pre-commencement Issuer Tender Offer

false

Entity Emerging Growth Company

true

Elected Not To Use the Extended Transition Period

false

Units, each consisting of one ordinary share and one right

Title of 12(b) Security

Units,

each consisting of one ordinary share and one right

Trading Symbol

FMACU

Security Exchange Name

NASDAQ

Ordinary shares, par value $0.0001 per share

Title of 12(b) Security

Ordinary

shares, par value $0.0001 per share

Trading Symbol

FMAC

Security Exchange Name

NASDAQ

Rights, each right entitling the holder to receive one-fifth (1/5) of one ordinary share

Title of 12(b) Security

Rights,

each right entitling the holder to receive one-fifth (1/5) of one ordinary share

Trading Symbol

FMACR

Security Exchange Name

NASDAQ

- Definition

Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.

+ References

No definition available.

+ Details

Name:

dei_AmendmentFlag

Namespace Prefix:

dei_

Data Type:

xbrli:booleanItemType

Balance Type:

Period Type:

duration

- Definition

Area code of city

+ References

No definition available.

+ Details

Name:

dei_CityAreaCode

Namespace Prefix:

dei_

Data Type:

xbrli:normalizedStringItemType

Balance Type:

Period Type:

duration

- Definition

For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD.

+ References

No definition available.

+ Details

Name:

dei_DocumentPeriodEndDate

Namespace Prefix:

dei_

Data Type:

xbrli:dateItemType

Balance Type:

Period Type:

duration

- Definition

The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.

+ References

No definition available.

+ Details

Name:

dei_DocumentType

Namespace Prefix:

dei_

Data Type:

dei:submissionTypeItemType

Balance Type:

Period Type:

duration

- Definition

Address Line 1 such as Attn, Building Name, Street Name

+ References

No definition available.

+ Details

Name:

dei_EntityAddressAddressLine1

Namespace Prefix:

dei_

Data Type:

xbrli:normalizedStringItemType

Balance Type:

Period Type:

duration

- Definition

Name of the City or Town

+ References

No definition available.

+ Details

Name:

dei_EntityAddressCityOrTown

Namespace Prefix:

dei_

Data Type:

xbrli:normalizedStringItemType

Balance Type:

Period Type:

duration

- Definition

Code for the postal or zip code

+ References

No definition available.

+ Details

Name:

dei_EntityAddressPostalZipCode

Namespace Prefix:

dei_

Data Type:

xbrli:normalizedStringItemType

Balance Type:

Period Type:

duration

- Definition

Name of the state or province.

+ References

No definition available.

+ Details

Name:

dei_EntityAddressStateOrProvince

Namespace Prefix:

dei_

Data Type:

dei:stateOrProvinceItemType

Balance Type:

Period Type:

duration

- Definition

A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b-2

+ Details

Name:

dei_EntityCentralIndexKey

Namespace Prefix:

dei_

Data Type:

dei:centralIndexKeyItemType

Balance Type:

Period Type:

duration

- Definition

Indicate if registrant meets the emerging growth company criteria.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b-2

+ Details

Name:

dei_EntityEmergingGrowthCompany

Namespace Prefix:

dei_

Data Type:

xbrli:booleanItemType

Balance Type:

Period Type:

duration

- Definition

Indicate if an emerging growth company has elected not to use the extended transition period for complying with any new or revised financial accounting standards.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Securities Act

-Number 7A

-Section B

-Subsection 2

+ Details

Name:

dei_EntityExTransitionPeriod

Namespace Prefix:

dei_

Data Type:

xbrli:booleanItemType

Balance Type:

Period Type:

duration

- Definition

Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.

+ References

No definition available.

+ Details

Name:

dei_EntityFileNumber

Namespace Prefix:

dei_

Data Type:

dei:fileNumberItemType

Balance Type:

Period Type:

duration

- Definition

Two-character EDGAR code representing the state or country of incorporation.

+ References

No definition available.

+ Details

Name:

dei_EntityIncorporationStateCountryCode

Namespace Prefix:

dei_

Data Type:

dei:edgarStateCountryItemType

Balance Type:

Period Type:

duration

- Definition

The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b-2

+ Details

Name:

dei_EntityRegistrantName

Namespace Prefix:

dei_

Data Type:

xbrli:normalizedStringItemType

Balance Type:

Period Type:

duration

- Definition

The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b-2

+ Details

Name:

dei_EntityTaxIdentificationNumber

Namespace Prefix:

dei_

Data Type:

dei:employerIdItemType

Balance Type:

Period Type:

duration

- Definition

Local phone number for entity.

+ References

No definition available.

+ Details

Name:

dei_LocalPhoneNumber

Namespace Prefix:

dei_

Data Type:

xbrli:normalizedStringItemType

Balance Type:

Period Type:

duration

- Definition

Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 13e

-Subsection 4c

+ Details

Name:

dei_PreCommencementIssuerTenderOffer

Namespace Prefix:

dei_

Data Type:

xbrli:booleanItemType

Balance Type:

Period Type:

duration

- Definition

Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 14d

-Subsection 2b

+ Details

Name:

dei_PreCommencementTenderOffer

Namespace Prefix:

dei_

Data Type:

xbrli:booleanItemType

Balance Type:

Period Type:

duration

- Definition

Title of a 12(b) registered security.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b

+ Details

Name:

dei_Security12bTitle

Namespace Prefix:

dei_

Data Type:

dei:securityTitleItemType

Balance Type:

Period Type:

duration

- Definition

Name of the Exchange on which a security is registered.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection d1-1

+ Details

Name:

dei_SecurityExchangeName

Namespace Prefix:

dei_

Data Type:

dei:edgarExchangeCodeItemType

Balance Type:

Period Type:

duration

- Definition

Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 14a

-Subsection 12

+ Details

Name:

dei_SolicitingMaterial

Namespace Prefix:

dei_

Data Type:

xbrli:booleanItemType

Balance Type:

Period Type:

duration

- Definition

Trading symbol of an instrument as listed on an exchange.

+ References

No definition available.

+ Details

Name:

dei_TradingSymbol

Namespace Prefix:

dei_

Data Type:

dei:tradingSymbolItemType

Balance Type:

Period Type:

duration

- Definition

Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Securities Act

-Number 230

-Section 425

+ Details

Name:

dei_WrittenCommunications

Namespace Prefix:

dei_

Data Type:

xbrli:booleanItemType

Balance Type:

Period Type:

duration

- Details

Name:

us-gaap_StatementClassOfStockAxis=FMAC_UnitsEachConsistingOfOneOrdinaryShareAndOneRightMember

Namespace Prefix:

Data Type:

Balance Type:

Period Type:

- Details

Name:

us-gaap_StatementClassOfStockAxis=FMAC_OrdinarySharesParValue0.0001PerShareMember

Namespace Prefix:

Data Type:

Balance Type:

Period Type:

- Details

Name:

us-gaap_StatementClassOfStockAxis=FMAC_RightsEachRightEntitlingHolderToReceiveOnefifth15OfOneOrdinaryShareMember

Namespace Prefix:

Data Type:

Balance Type:

Period Type: