SEC Filing Document

Company: Berto Acquisition Corp. II
Ticker: GUAC
CIK: 2081515
Filing Type: 424B4
Document Type: 424B4
Date Filed: 2026-05-18
Accession Number: 0001829126-26-005386
Exchange: 
SIC Code: 6770
SIC Description: Blank Checks
URL: https://www.sec.gov/Archives/edgar/data/2081515/000182912626005386/bertoacquisition2_424b4.htm

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Contents BERTO ACQUISITION CORP. II NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS MARCH 31, 2026 Net Loss per Ordinary Share Net loss per ordinary share is computed by dividing net loss by the weighted average number of ordinary shares issued and outstanding during the period, excluding ordinary shares subject to forfeiture. Weighted average shares were reduced for the effect of an aggregate of 937,500 Founder Shares (as defined in Note 5) that are subject to forfeiture if the over-allotment option is not exercised in full or in part by the underwriters (see Note 5). As of March 31, 2026, the Company did not have any dilutive securities and other contracts that could, potentially, be exercised or converted into ordinary shares and then share in the earnings of the Company. As a result, diluted loss per share is the same as basic loss per share for the period presented. Recent Accounting Standards

Management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s unaudited condensed financial statements.

Note 3 — Proposed Public Offering

Pursuant to the Proposed Public Offering, the Company intends to offer for sale up to 25,000,000 Units at a price of $10.00 per Unit for a total of $250.0 million (or 28,750,000 Units at a price of $10.00 per Unit for a total of $287.5 million if the underwriters’ over-allotment option is exercised in full). Each Unit consists of one ordinary share and one-third of one redeemable warrant. Each whole warrant entitles the holder to purchase one ordinary share at a price of $11.50 per share, subject to adjustment (see Note 7).

The Company expects to grant the underwriters a 45-day option to purchase up to 3,750,000 additional Units to cover any over-allotments at the Proposed Public Offering price less the underwriting discounts and commissions. The Units that would be issued in connection with the over-allotment option would be identical to the Units issued in the Proposed Public Offering. Based on preliminary discussions, the Company expects that underwriting discounts and commissions will be payable upon completion of the Proposed Public Offering, including a portion that may be deferred and payable upon the completion of an initial business combination; however, such amounts have not been determined and will be finalized upon execution of the underwriting agreement.

Note 4 — Private Placement

The Sponsor has committed to purchase an aggregate of 3,500,000 Private Placement Warrants at a price of $1.00 per warrant in a private placement that will close simultaneously with the Proposed Public Offering. Each private warrant is exercisable for one Class A Share at a price of $11.50 per share. Each Private Placement Warrant will be identical to the Public Warrants and will become exercisable 30 days after the completion of the initial business combination and will expire after five years after completion of the initial business combination or earlier upon redemption or liquidation. If the initial business combination is not completed within the Completion Window, the proceeds from the sale of the Private Placement Warrants held in the trust account will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law).

Note 5 — Related Party Transactions

Founder Shares

In December 2025, an aggregate of 7,187,500 ordinary shares were issued for an aggregate purchase price of $25,000, consisting of (i) 6,837,500 ordinary shares purchased by the Sponsor and its affiliates for $23,782.61, (ii) 50,000 ordinary shares purchased by Oanh Truong for $173.91, and (iii) 300,000 ordinary shares purchased by Meteora Capital LLC (the “Consultant” or “Meteora”) for $1,043.48. These 7,187,500 ordinary shares are referred to herein as the “Founder Shares.”

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BERTO ACQUISITION CORP. II
NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS
MARCH 31, 2026

Of the 6,837,500 Founder Shares purchased by the Sponsor and its affiliates, the holdings of such shares were as follows: the Sponsor, Harry You and Robert You (each an affiliate of the Sponsor) held 2,525,000, 2,300,000 and 2,012,500 shares, respectively, of which 346,207, 315,356 and 275,937 shares, respectively, are subject to forfeiture as described below.

The Sponsor and its affiliates have agreed to forfeit up to an aggregate of 937,500 Founder Shares to the extent that the over-allotment option is not exercised in full by the underwriters so that the Founder Shares will represent 20% of the Company’s issued and outstanding shares upon the consummation of the Proposed Public Offering. If the Company increases or decreases the size of the offering, the Company will effect a share dividend or share surrender, as applicable, immediately prior to the consummation of the Proposed Public Offering in such amount as to maintain such 20% ownership. The Sponsor will not be entitled to redemption rights with respect to any Founder Shares and any Public Shares held by the Sponsor in connection with the completion of the initial business combination.

The initial shareholders have agreed not to transfer, assign or sell any of their Founder Shares until the earlier to occur of (i) eighteen (18) months after the completion of the initial business combination or (ii) the date on which the Company completes a liquidation, merger, share exchange or other similar transaction after the initial business combination that results in all of the Company’s shareholders having the right to exchange their ordinary shares for cash, securities or other property; except to certain permitted transferees and under certain circumstances, or (iii) if the closing price of the ordinary shares equals or exceeds $12.00 per share (as adjusted for share sub-divisions, share capitalizations, reorganizations, recapitalizations and the like) for any 20 trading days within any 30 trading-day period commencing at least 150 days after the Company’s initial business combination. Any permitted transferees will be subject to the same restrictions and other agreements of the initial shareholders with respect to any Founder Shares.

Registration Rights

The holders of Founder Shares, Private Placement Warrants (and their underlying securities) and warrants that may be issued upon conversion of working capital loans (the “Working Capital Loans”) (and their underlying securities), if any, and any ordinary shares issuable upon conversion of the Founder Shares and any ordinary shares held by the initial shareholders at the completion of the Proposed Public Offering or acquired prior to or in connection with the initial business combination, will be entitled to registration rights pursuant to a registration rights agreement to be signed prior to or on the effective date of the registration statement for the Proposed Public Offering. These holders will be entitled to make up to three demands and have “piggyback” registration rights. The Company will bear the expenses incurred in connection with the filing of any such registration statements.

Planned Administrative Support Agreement

Commencing on the date of the Proposed Public Offering, the Company expects to enter into an administrative support agreement, pursuant to which it would reimburse the Sponsor and/or its affiliate thereof in an amount equal to $15,000 per month for office space, utilities and secretarial and administrative support. Upon completion of the initial business combination or the Company’s liquidation, the Company would cease paying these monthly fees.

The Sponsor, executive officers and directors, or any of their respective affiliates may be reimbursed for any out-of-pocket expenses incurred in connection with activities on the Company’s behalf such as identifying potential target businesses and performing due diligence on suitable business combinations. The Company may pay cash compensation to its independent directors for services rendered to the Company. Additionally, the Company may pay consulting, success, advisory, or finder’s fees to our Sponsor, our officers or directors, our advisors, or affiliates thereof in connection with the consummation of the initial business combination. The Company’s audit committee will review on a quarterly basis all payments that were made to the Sponsor, executive officers or directors, or the Company’s or their affiliates.

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BERTO ACQUISITION CORP. II
NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS
MARCH 31, 2026

Related Party Loans

Promissory Note

The Company and the Sponsor entered into a loan agreement on July 15, 2025, whereby the Sponsor agreed to loan the Company an aggregate of up to $300,000 to cover expenses related to the Proposed Public Offering pursuant to a promissory note. This loan is non-interest bearing and payable on the earlier of December 31, 2026, or the date on which the Company consummates the Proposed Public Offering. As of March 31, 2026 and December 31, 2025, the Company had approximately $68,000 and approximately $16,000 of borrowings under the promissory note, respectively. Subsequent to March 31, 2026, the Company borrowed an additional amount of $55,000 under the promissory note, resulting in an outstanding balance of approximately $123,000.

Working Capital Loans