Company: APACU
Filing Date: 2025-08-22
Form Type: S-1/A
Source: 0001829126-25-006654
Chunk: 352

Company: StoneBridge Acquisition II Corp
Filing Date: 2025-08-22
Form: S-1/A
Chunk 352
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 recognize revenues and incur expenses, and 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 (“CODM”) has been identified as the Chief Financial Officer, who reviews the assets, operating results, and financial metrics for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that there is only one reportable segment.

The CODM assesses performance for the single segment and decides how to allocate resources based on net income or loss that also is reported on the statement of operations as net income or loss. The measure of segment assets is reported on the balance sheet as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net income or loss and total assets, which include the following:

|                                     |     |   |          For the 
 six months ended 
         June 30, 
             2025 
      (Unaudited) |     |   |             For the 
         Period from 
       June 19, 2024 
 (Inception) Through 
        December 31, 
                2024 |
|:------------------------------------|:----|:--|-----------------:|:----|:--|--------------------:|
| General and administrative expenses |     | $ |           12,000 |     | $ |               7,675 |

General and administrative expenses are reviewed and monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete a Proposed Public Offering and eventually a Business Combination within the business combination period. The CODM also reviews general and administrative expenses to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget. All other segment items included in net income or loss are reported on the statement of operations and described within their respective disclosures. General and administrative costs, as reported on the statement of operations, are the significant segment expenses provided to the CODM on a regular basis.

NOTE 9 — SUBSEQUENT EVENTS

The Company evaluated subsequent events and transactions that occurred after the audited balance sheet date of December 31, 2024 up to May 5, 2025, the date that the audited financial statements were available to be issued. The Company evaluated subsequent events and transactions that occurred after the unaudited balance sheet date of June 30,