Company: APACU
Filing Date: 2025-07-07
Form Type: S-1/A
Source: 0001829126-25-004915
Chunk: 328

Company: StoneBridge Acquisition II Corp
Filing Date: 2025-07-07
Form: S-1/A
Chunk 328
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 the SEC. You can read our SEC filings, including the registration statement, over the Internet at the SEC’s website at www.sec.gov.

<div align='center'>197</div>

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

| Report of Independent Registered Public Accounting Firm (PCAOB ID Number 1230)                                                                                                      
 Condensed                                                                                                                                                                           
 Balance Sheets as of March 31, 2025 (Unaudited) and December 31, 2024                                                                                                               
 Condensed Statements of Operations for the three months ended March 31, 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 three months ended March 31, 2025 (Unaudited) and for the period from June 19, 2024 (inception) to December 31, 2024 |     | F-5  |
| Condensed Statement of Cash Flows for the three months ended March 31, 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