Company: APACU
Filing Date: 2025-09-09
Form Type: S-1/A
Source: 0001829126-25-007247
Chunk: 322

Company: StoneBridge Acquisition II Corp
Filing Date: 2025-09-09
Form: S-1/A
Chunk 322
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 a description of all aspects of such contracts, agreements or other documents, and you should refer to the exhibits attached to the registration statement for copies of the actual contract, agreement or other document.

Upon completion of this offering, we will be subject to the information requirements of the Exchange Act and will file annual, quarterly and current event reports, proxy statements and other information with the SEC. You can read our SEC filings, including the registration statement, over the Internet at the SEC’s website at www.sec.gov.

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<div align='center'>INDEX TO FINANCIAL STATEMENTS</div>

| Report of Independent Registered Public Accounting Firm (PCAOB ID Number 1230)                                                                                                   
 Balance Sheets as of June 30, 2025 (Unaudited) and December 31, 2024                                                                                                             
 Condensed Statements of Operations for the six months ended June 30, 2025 (Unaudited) and for the period from June 19, 2024 (inception) to December 31, 2024                     |     | Page 
 F-2  
 F-3  
 F-4  |
|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:-----|
| Condensed Statement of Changes in Shareholder’s Equity for the six months ended June 30, 2025 (Unaudited) and for the period from June 19, 2024 (inception) to December 31, 2024 |     | F-5  |
| Condensed Statement of Cash Flows for the six months ended June 30, 2025 (Unaudited) and for the period from June 19, 2024 (inception) to December 31, 2024                      |     | F-6  |
| Notes to Financial Statements                                                                                                                                                    |     | F-7  |

<div align='center'>F-1</div>

<div align='center'>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

To the Board of Directors and Shareholder of

StoneBridge Acquisition II Corporation

Opinion on the Financial Statements

We have audited the accompanying balance sheet of StoneBridge Acquisition II Corporation (the “Company”), as of December 31, 2024, and the related statements of operations, changes in shareholder’s equity, and cash flows for the period from June 19, 2024 (date of inception) through December 31, 2024, and the related notes