Company: APACU
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001829126-25-009045
Chunk: 99

Company: StoneBridge Acquisition II Corp
Filing Date: 2025-11-12
Form: 10-Q
Item: Part II, Item 8
Chunk 99
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 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:

    Schedule of Segment information

    For the three months ended September 30, 2025

    For the nine months ended September 30, 2025

    General and administrative expenses
     
    $
    46,434

    $
    58,434

    18

    For the three months ended September 30, 2024

    For the Period from June 19, 2024 (Inception) through September 30, 2024

    General and administrative expenses
     
    $
    5,589

    $
    5,589

The key measures of segment profit or loss reviewed
by the CODM are general and administrative expenses. General and administrative expenses are reviewed and monitored by the CODM to manage
and forecast cash to ensure enough capital is available to complete an Initial Public Offering and eventually a Business Combination within
the 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
statements of operations and described within their respective disclosures.

NOTE 9 — SUBSEQUENT EVENTS

The Company evaluated subsequent events and transactions that occurred after the unaudited condensed balance sheet date up to the date that the unaudited condensed financial statements were issued. Based upon this review, other than as described below, the Company did not identify any subsequent events that would have required adjustment or disclosure in the unaudited condensed financial statements.

On October 1, 2025, the Company consummated the Initial Public Offering of 5,750,000 units which includes the full exercise by the underwriter of the over-allotment option in the amount of 750,000 Units, at $10.00 per Unit, generating gross proceeds of $57,500,000.

Simultaneously with the consummation of the Initial Public Offering and exercise of over-allot