SEC Filing Document

Company: Berto Acquisition Corp. II
Ticker: GUAC
CIK: 2081515
Filing Type: DRS
Document Type: DRS
Date Filed: 2026-02-20
Accession Number: 0001829126-26-001498
Exchange: 
SIC Code: 6770
SIC Description: Blank Checks
URL: https://www.sec.gov/Archives/edgar/data/2081515/000182912626001498/filename1.htm

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sets forth information regarding the beneficial ownership of our ordinary shares as of the date of this prospectus, and as adjusted to reflect the sale of our ordinary shares included in the units offered by this prospectus, and assuming no purchase of units in this offering, by: ● each person known by us to be the beneficial owner of more than 5% of our outstanding ordinary shares; ● each of our executive officers, directors and director nominees; and ● all our executive officers, directors and director nominees as a group. Unless otherwise indicated, we believe that all persons named in the table have sole voting and investment power with respect to all of our ordinary shares beneficially owned by them. The following table does not reflect record or beneficial ownership of the private placement warrants as these warrants are not exercisable within 60 days of the date of this prospectus.

In December 2025, our
sponsor and sponsor affiliates paid $23,782.61 for an aggregate of 6,837,500 founder shares (up to 937,500 of which will be surrendered
to us for no consideration after the closing of this offering depending on the extent to which the underwriters’ over-allotment
option is exercised), and Oanh Truong and a consultant (neither of whom is affiliated with the sponsor) each paid $173.91 and $1,043.48
for an aggregate of 50,000 and 300,000 founder shares, respectively, (none of which are subject to forfeiture in connection with the exercise
of the over-allotment option), for a total of 7,187,500 founder shares issued for an aggregate purchase price of $25,000, or approximately
$0.003 per share. The “sponsor affiliates” include Harry You, who acts as our Chief Executive Officer and Chairman of our
Board and the managing member of the Sponsor and Robert You, adult son of Harry You. Harry You directly owns membership interests in our
sponsor. Out of the total 6,837,500 founder shares held by our sponsor and sponsor affiliates, the sponsor, Harry You and Robert You each
directly holds 2,525,000, 2,300,000 and 2,012,500 founder shares, respectively, each purchased at approximately $0.003 per share. Prior
to the initial investment in the company of $25,000 by the initial shareholders, we had no assets, tangible or intangible. The purchase
price of the founder shares was determined by dividing the amount of cash contributed to the company by the number of founder shares issued.
The number of founder shares outstanding was determined based on the expectation that the total size of this offering would be a maximum
of 28,750,000 units if the underwriters’ over-allotment option is exercised in full, and therefore that such founder shares would
represent 20% of the outstanding shares after this offering. Up to 937,500 of the founder shares held by the sponsor and sponsor affiliates
will be forfeited depending on the extent to which the underwriters’ over-allotment option is exercised. The post-offering percentages
in the following table assume that the underwriters do not exercise their over-allotment option, that our sponsor and sponsor affiliates
have forfeited 937,500 founder shares, and that there are 31,250,000 ordinary shares issued and outstanding after this offering.

Before Offering After Offering

Name and Address of Beneficial Owner (1) Number of Ordinary Shares Beneficially Owned Percentage Number of Ordinary Shares Beneficially Owned Percentage

Directors, Director Nominees, and Executive Officers

Harry L. You (2)(3) 4,825,000 67.1	% 4,163,437 13.3	%

All officers, directors and director nominees as a group (four individuals)

5% Holders

Berto Acquisition Sponsor II LLC (3) 2,525,000 35.1	% 2,178,793 7.0	%

Robert You (4) 2,012,500 28.0	% 1,736,563 5.6	%

*	Less than one percent.

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(1)	Unless otherwise noted, the business address of each of the following is 1180 North Town Center Drive, Suite 100, Las Vegas, Nevada 89144.

(2)	Interests shown consist solely of founder shares. Before Offering, includes 2,525,000 shares directly held by Berto Acquisition Sponsor LLC and 2,300,000 shares held by Harry L. You’s Roth IRA, and includes 661,563 founder shares that will be forfeited depending on the extent to which the underwriters’ over-allotment option is exercised. After Offering, assumes that the overallotment option is not exercised and all 661,563 founder shares subject to forfeiture are forfeited.

(3)	Berto Acquisition Sponsor II LLC is the record holder of the 2,525,000 shares reported herein. Harry L. You is the sole managing member of Berto Acquisition Sponsor II LLC. Harry L. You has voting and investment discretion with respect to the ordinary shares held of record by Berto Acquisition Sponsor II LLC. Before Offering, includes 346,207 founder shares that will be forfeited depending on the extent to which the underwriters’ over-allotment option is exercised. After Offering, assumes that the overallotment option is not exercised and all 346,207 founder shares subject to forfeiture are forfeited.

(4)	Includes shares held by Robert You’s Roth IRA. Before Offering, includes 275,937 founder shares that will be forfeited depending on the extent to which the underwriters’ over-allotment option is exercised. After Offering, assumes that the overallotment is not exercised and all 275,937 founder shares subject to forfeiture are forfeited.

Immediately after this offering, our initial shareholders will collectively beneficially own 20% of the then issued and outstanding ordinary shares (assuming they do not purchase any units in this offering).

Our sponsor has committed, pursuant to a written agreement, to purchase an aggregate of [3,500,000] private placement warrants (including if the underwriters’ over-allotment option is exercised in full), each exercisable to purchase one ordinary share at a price of $11.50 per share, for an aggregate purchase price of $[3,500,000] or $1.00 per warrant, in a private placement that will occur simultaneously with the closing of this offering. The private placement warrants are identical to the warrants sold as part of the units in this offering except that, (i) they (including the ordinary shares issuable upon exercise of these warrants) may not, subject to certain limited exceptions, be transferred, assigned or sold by our sponsor until 30 days after the completion of our initial business combination; (ii) they (including the underlying shares) will be entitled to registration rights; (iii) they will not be redeemable by us; and (iv) they may be exercised by the holders on a cashless basis. A portion of the purchase price of the private placement warrants will be added to the proceeds from this offering to be held in the trust account such that at the time of closing of this offering $250,000,000 (or $287,500,000 if the underwriters exercise their over-allotment option in full) will be held in the trust account. The private placement warrants are subject to the transfer restrictions described below.

Our sponsor is deemed to be our “promoter”, as such term is defined under the federal securities laws.

Transfers of Founder Shares and Private Placement Warrants

The founder shares, private placement warrants and any ordinary shares issued upon exercise thereof are each subject to transfer restrictions pursuant to lock-up provisions in a letter agreement entered into by our initial shareholders and management team. Those lock-up provisions provide that such securities are not transferable or salable (i) in the case of the founder shares, until the earlier of (A) 18 months after the completion of our initial business combination or (B) subsequent to our initial business combination, (x) if the last sale price of our ordinary shares equals or exceeds $12.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 150 days after our initial business combination, or (y) the date on which we complete a liquidation, merger, share exchange, reorganization or other similar transaction that results in all of our shareholders having the right to exchange their ordinary shares for cash, securities or other property, and (ii) in the case of the private placement warrants and the respective ordinary shares underlying such warrants, until 30 days after the completion of our initial business combination except in each case (a) to our officers or directors, any affiliate or family member of any of our officers or directors, any members or partners of our sponsor or their affiliates, any affiliates of our sponsor, or any employees of such affiliates; (b) in the case of an individual, as a gift to such person’s immediate family or to a trust, the beneficiary of

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