Company: APACU
Filing Date: 2025-09-09
Form Type: S-1/A
Source: 0001829126-25-007247
Chunk: 324

Company: StoneBridge Acquisition II Corp
Filing Date: 2025-09-09
Form: S-1/A
Chunk 324
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 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.

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

BALANCE SHEETS</div>

|                                                                                                                  |     |   |    June 30, 
        2025 
 (Unaudited) |   |     |   | December 31, 
         2024 |   |
|:-----------------------------------------------------------------------------------------------------------------|:----|:--|------------:|:--|:----|:--|-------------:|:--|
| ASSETS                                                                                                           |     |   |             |   |     |   |              |   |
| CURRENT ASSETS                                                                                                   |     |   |             |   |     |   |              |   |
| Cash                                                                                                             |     | $ |       1,947 |   |     | $ |        1,908 |   |
| Total Current Assets                                                                                             |     |   |       1,947 |   |     |   |        1,908 |   |
| Deferred offering costs                                                                                          |     |   |     315,250 |   |     |   |       86,730 |   |
| Total Other Assets                                                                                               |     |   |     315,250 |   |     |   |       86,730 |   |
| TOTAL ASSETS                                                                                                     |     | $ |     317,197 |   |     | $ |       88,638 |   |
| LIABILITIES AND SHAREHOLDERS’ EQUITY                                                                             |     |