Company: APACU
Filing Date: 2025-07-07
Form Type: S-1/A
Source: 0001829126-25-004915
Chunk: 330

Company: StoneBridge Acquisition II Corp
Filing Date: 2025-07-07
Form: S-1/A
Chunk 330
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 overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.

We have served as the Company’s auditor since 2025.

Atlanta, Georgia

April 23, 2025, except as to Notes 1, 4, 5, and 8 which are as of July 7, 2025.

<div align='center'>750 HAMMOND DRIVE | BUILDING 17 | ATLANTA, GEORGIA 30328 | (P) 404.250.4570 | (F) 404.847.0511 | www.ecbllc.com

F-2</div>

<div align='center'>STONEBRIDGE ACQUISITION II CORPORATION

CONDENSED BALANCE SHEETS</div>

|                                                                                               |     |   |   March 31, 
        2025 
 (Unaudited) |   |     |   | December 31, 
         2024 |   |
|:----------------------------------------------------------------------------------------------|:----|:--|------------:|:--|:----|:--|-------------:|:--|
| ASSETS                                                                                        |     |   |             |   |     |   |              |   |
| CURRENT ASSETS                                                                                |     |   |             |   |     |   |              |   |
| Cash                                                                                          |     | $ |       1,928 |   |     | $ |        1,908 |   |
| Total Current Assets                                                                          |     |   |       1,928 |   |     |   |        1,908 |   |
| Deferred offering costs                                                                       |     |   |     102,850 |   |     |   |       86,730 |   |
| Total Other Assets                                                                            |     |   |     102,850 |   |     |   |       86,730 |   |
| TOTAL ASSETS                                                                                  |     | $ |     104,778 |   |     | $ |       88,638 |   |
| LIABILITIES AND SHAREHOLDERS’ EQUITY                                                          |     |   |             |   |     |   |              |   |
| CURRENT LIABILITIES                                                                           |     |   |             |   |     |   |              |   |
| Accounts payable                                                                              |     | $ |      19,900 |   |     | $ |       26,280 |   |
| Promissory note