Company: APACU
Filing Date: 2025-05-05
Form Type: S-1
Source: 0001829126-25-003414
Chunk: 318

Company: StoneBridge Acquisition II Corp
Filing Date: 2025-05-05
Form: S-1
Chunk 318
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 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'>StoneBridge Acquisition II Corporation

INDEX TO FINANCIAL STATEMENTS</div>

| Report of Independent Registered Public Accounting Firm (PCAOB ID Number 1230)                                       
 Balance Sheet as of December 31, 2024                                                                                
 Statement of Operations for the Period from June 19, 2024 (Inception) through December 31, 2024                      |     | Page 
 F-2  
 F-3  
 F-4  |
|:---------------------------------------------------------------------------------------------------------------------|:----|:-----|
| Statement of Changes in Shareholders’ Equity for the Period from June 19, 2024 (Inception) through December 31, 2024 |     | F-5  |
| Statement of Cash Flow for the Period from June 19, 2024 (Inception) through 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 (collectively referred to as the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2024, and the results of its operations and its cash flows for the period from June 19, 2024 (date of inception) through December 31, 2024, in conformity with accounting principles generally accepted in the United States of America.

Ex