Company: PAII-WT
Filing Date: 2025-06-27
Form Type: S-1
Source: 0001213900-25-059054
Chunk: 370

Company: Pyrophyte Acquisition Corp. II
Filing Date: 2025-06-27
Form: S-1
Chunk 370
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 make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has one reportable segment. The CODM assesses performance for the single segment and decides how to allocate resources based on net income or loss that also is reported on the statement of operations as net income or loss. The measure of segment assets is reported on the balance sheet as total assets.

| F-17 |

| Pyrophyte Acquisition Corp. II     
 Notes to financial statements      
 NOTE 8—SEGMENT INFORMATION (cont.) |

When evaluating the Company’s performance and making key decisions regarding resource allocation the CODM reviews several key metrics included in net income or loss, which include the following:

|                                     |     For The 
 Period From 
 May 1, 2025 
 (Inception) 
     Through 
 May 5, 2025 |
|:------------------------------------|------------:|
| General and administrative expenses |     $17,500 |

General and administrative costs are reviewed and monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete an offering and eventually a business combination within the business combination period. The CODM also reviews general and administrative costs to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget. General and administrative costs, as reported on the statement of operations, are the significant segment expenses provided to the CODM on a regular basis. All other segment items included in net income or loss are reported on the statement of operations and described within their respective disclosures. NOTE 9—SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date through May29, 2025, the date that the financial statements were available to be issued. Based upon this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements.

| F-18 |

17,500,000 Units Pyrophyte Acquisition Corp. II __________________________ PRELIMINARY PROSPECTUS , 2025 __________________________ Lead Book-Running Manager UBS Investment Bank Co-Manager Brookline Capital Markets, a division of Arcadia Securities, LLC Until, 2025 (25 days after the date of this prospectus), all dealers that buy, sell or trade the Company’s units, Class A ordinary shares or public warrants, whether or not participating in this offering, may be required to deliver a prospectus. This is in addition to the dealers’ obligation to deliver a prospectus when acting as underwriters and