SEC Filing Document

Company: Berto Acquisition Corp. II
Ticker: GUAC
CIK: 2081515
Filing Type: S-1
Document Type: S-1
Date Filed: 2026-04-27
Accession Number: 0001829126-26-003952
Exchange: 
SIC Code: 6770
SIC Description: Blank Checks
URL: https://www.sec.gov/Archives/edgar/data/2081515/000182912626003952/bertoacquisition2_s1.htm

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may otherwise lawfully be communicated (all such persons together being referred to as “relevant persons”). This document must not be acted on or relied on in the United Kingdom by persons who are not relevant persons. Any investment or investment activity to which this document relates is available in the United Kingdom only to relevant persons and will be engaged in only with such persons. Any invitation or inducement to engage in investment activity (within the meaning of Section 21 of the FSMA) may only be communicated or caused to be communicated in connection with the issue or sale of the securities in circumstances in which Section 21(1) of the FSMA does not apply. All applicable provisions of the FSMA and the Order must be complied with in respect of anything done by any person in relation to the securities in, from or otherwise involving the United Kingdom. Cayman Islands

No offer or invitation, whether directly or indirectly, is being or may be made to the public in the Cayman Islands to subscribe for any of our securities.

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LEGAL MATTERS

White & Case LLP, New York, New York, is acting as counsel in connection with the registration of our securities under the Securities Act, and as such, will pass upon the validity of the securities offered in this prospectus. Ogier (Cayman) LLP, Cayman Islands, will pass upon the validity of the securities offered in this prospectus with respect to the ordinary shares and matter of Cayman Islands law. Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., New York, New York, advised the underwriter in connection with the offering of the securities.

EXPERTS

The financial statements of Berto Acquisition Corp. II as of December 31, 2025, and for the period from July 15, 2025 (inception) through December 31, 2025, appearing in this prospectus have been audited by Frank, Rimerman + Co. LLP, independent registered public accounting firm, as set forth in their report thereon, appearing elsewhere in this prospectus, and are included in reliance upon such report given on the authority of such firm as experts in accounting and auditing.

WHERE YOU CAN FIND ADDITIONAL INFORMATION

We have filed with the SEC a registration statement on Form S-1 under the Securities Act with respect to the securities we are offering by this prospectus. This prospectus does not contain all of the information included in the registration statement. For further information about us and our securities, you should refer to the registration statement and the exhibits and schedules filed with the registration statement. Whenever we make reference in this prospectus to any of our contracts, agreements or other documents, the references are materially complete but may not include a description of all aspects of such contracts, agreements or other documents, and you should refer to the exhibits attached to the registration statement for copies of the actual contract, agreement or other document.

Upon completion of this offering, we will be subject to the information requirements of the Exchange Act and will file annual, quarterly and current event reports, proxy statements and other information with the SEC. You can read our SEC filings, including the registration statement, over the Internet at the SEC’s website at www.sec.gov.

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Berto Acquisition Corp. II

INDEX TO FINANCIAL STATEMENTS

Page

Financial Statements of Berto Acquisition Corp. II:

Report of Independent Registered Public Accounting Firm F-2

Balance Sheet as of December 31, 2025 F-3

Statement of Operations for the Period from July 15, 2025 (Inception) through December 31, 2025 F-4

Statement of Changes in Shareholders’ Equity for the Period from July 15, 2025 (Inception) through December 31, 2025 F-5

Statement of Cash Flows for the Period from July 15, 2025 (Inception) through December 31, 2025 F-6

Notes to Financial Statements F-7

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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

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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.

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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.

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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.

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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	)