Company: APACU
Filing Date: 2025-08-22
Form Type: S-1/A
Source: 0001829126-25-006654
Chunk: 328

Company: StoneBridge Acquisition II Corp
Filing Date: 2025-08-22
Form: S-1/A
Chunk 328
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 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 (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.

Explanatory Paragraph - Going Concern

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As more fully described in Note 1 to the financial statements, the Company is a Special Purpose Acquisition Company that was formed for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization, or similar business combination with one or more businesses within an expected