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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outstanding balance of approximately $123,000. Table of Contents REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Shareholders and the Board of Directors of Berto Acquisition Corp. II Opinion on the Financial Statements We have audited the accompanying balance sheet of Berto Acquisition Corp. II (the “Company”) as of December 31, 2025, and the related statements of operations, changes in shareholders’ equity, and cash flows for the period from July 15, 2025 (inception) through December 31, 2025, and the related notes to the financial statements (collectively 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, 2025, and the results of its operations and its cash flows for the period from July 15, 2025 (inception) through December 31, 2025, in conformity with accounting principles generally accepted in the United States of America. Basis for Opinion

These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the U.S. Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

/s/ Frank, Rimerman + Co. LLP

We have served as the Company’s auditor since 2025.

San Francisco, California

February 19, 2026

Table of Contents

BERTO ACQUISITION CORP. II

BALANCE SHEET

DECEMBER 31, 2025

Assets

Current assets:

Cash $	16,217

Prepaid expenses 419,818

Total current assets 436,035

Prepaid consulting fees, non-current 497,422

Deferred offering costs associated with proposed public offering 163,403

Total Assets $	1,096,860

Liabilities and Shareholders’ Equity

Current liabilities:

Accounts payable $	5,673

Accrued expenses 163,403

Note payable - related party 16,217

Total current liabilities 185,293

Commitments and Contingencies

Shareholders’ Equity

Preference shares, $0.0001 par value; 5,000,000 shares authorized; none issued and outstanding -

Ordinary shares, $0.0001 par value; 550,000,000 shares authorized; 7,187,500 shares issued and outstanding (1) 719

Additional paid-in capital 934,338

Accumulated deficit (23,490	)

Total shareholders’ equity 911,567

Total Liabilities and Shareholders’ Equity $	1,096,860

(1)	This number includes up to 937,500 ordinary shares subject to forfeiture if the over-allotment option is not exercised in full or in part by the underwriters.

The accompanying notes are an integral part of the financial statements.

Table of Contents

BERTO ACQUISITION CORP. II
STATEMENT OF OPERATIONS
FOR THE PERIOD FROM JULY 15, 2025 (INCEPTION) THROUGH DECEMBER 31, 2025

General and administrative expenses $	23,490

Net loss $	(23,490	)

Weighted average ordinary shares outstanding, basic and diluted (1) 6,200,000

Basic and diluted net loss per ordinary share $	(0.00	)

(1)	This number excludes an aggregate of up to 937,500 ordinary shares subject to forfeiture if the over-allotment option is not exercised in full or in part by the underwriters.

The accompanying notes are an integral part of the financial statements.

Table of Contents

BERTO ACQUISITION CORP. II
STATEMENT OF CHANGES IN SHAREHOLDERS’ EQUITY
FOR THE PERIOD FROM JULY 15, 2025 (INCEPTION) THROUGH DECEMBER 31, 2025

Additional Total

Ordinary Shares Paid-in Accumulated Shareholders’

Shares Amount Capital Deficit Equity

Balance - July 15, 2025 (Inception) - $	- $	- $	- $	-

Issuance of ordinary shares to sponsor and its affiliate for cash (1) 6,887,500 689 23,268 - 23,957

Issuance of ordinary shares to the Consultant for cash and services 300,000 30 911,070 - 911,100

Net loss - - - (23,490	) (23,490	)

Balance - December 31, 2025 7,187,500 $	719 $	934,338 $	(23,490	) $	911,567

(1)	This number includes up to 937,500 ordinary shares subject to forfeiture if the over-allotment option is not exercised in full or in part by the underwriters.

The accompanying notes are an integral part of the financial statements.

Table of Contents

BERTO ACQUISITION CORP. II
STATEMENT OF CASH FLOWS

FOR THE PERIOD FROM JULY 15, 2025 (INCEPTION) THROUGH DECEMBER 31, 2025

Cash Flows from Operating Activities:

Net loss $	(23,490	)

Adjustments to reconcile net loss to net cash used in operating activities:

General and administrative expenses paid by sponsor under promissory note 16,217

Changes in operating assets and liabilities:

Prepaid expenses (7,183	)

Accounts payable 5,673

Net cash used in operating activities (8,783	)

Cash Flows from Financing Activities:

Proceeds from issuance of Class B ordinary shares to sponsor, its affiliate and the Consultant 25,000

Net cash provided by financing activities 25,000

Net change in cash 16,217

Cash - beginning of the period -

Cash - end of the period $	16,217

Supplemental disclosure of noncash investing and financing activities:

Deferred offering costs included in accrued expenses $	163,403

Issuance of ordinary shares to the Consultant for services $	910,057

The accompanying notes are an integral part of the financial statements.

Table of Contents

BERTO ACQUISITION CORP. II

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2025

Note 1 — Description of Organization and Business Operations

Organization and General

Berto Acquisition Corp. II (the “Company”) was incorporated as a Cayman Islands exempted company on July 15, 2025. The Company was incorporated for the purpose of effecting a merger, amalgamation, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses that the Company has not yet identified, which is referred to as the initial business combination. The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended, or the “Securities Act”, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”).

As of December 31, 2025, the Company had not yet commenced operations. All activity for the period from July 15, 2025 (inception) through December 31, 2025 relates to the Company’s formation and the proposed public offering (the “Proposed Public Offering”), which is described below. The Company will not generate any operating revenues until after the completion of its initial business combination, at the earliest. The Company will generate non-operating income in the form of interest income from the proceeds derived from the Proposed Public Offering. The Company has selected December 31 as its fiscal year end.

The Company’s sponsor is Berto Acquisition Sponsor II LLC, a Cayman Islands limited liability company (the “Sponsor”).

Proposed Financing

The Company’s ability to commence operations is contingent upon obtaining adequate financial resources through the Proposed Public Offering (see Note 3) of 25,000,000 units (the “Units”) (or 28,750,000 Units if the underwriters’ over-allotment option is exercised in full) at $10.00 per Unit, and the sale of 3,500,000 private placement warrants, (the “Private Placement Warrants”) irrespective of whether the overallotment is exercised, to the Sponsor at a price of $1.00 per Private Placement Warrant in a private placement that will close simultaneously with the Proposed Public Offering (see Note 4). Each Unit consists of one ordinary share (the “Public Shares”) and one-third of one redeemable warrant (the “Public Warrants”). Each whole warrant, when exercisable, entitles the holder thereof to purchase one ordinary share at a price of $11.50 per share (the “Exercise Price”), subject to adjustment as described herein.

Upon the closing of the Proposed Public Offering and private placement, $250.0 million (or $287.5 million if the underwriters’ overallotment option is exercised in full) (see Note 3) will be held in a trust account.

The Trust Account