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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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

Unaudited Condensed Financial Statements of Berto Acquisition Corp. II:

Unaudited Condensed Balance Sheets as of March 31, 2026 and December 31, 2025 F-2

Unaudited Condensed Statement of Operations for the Three Months Ended March 31, 2026 F-3

Unaudited Condensed Statement of Changes in Shareholders’ Equity for the Three Months Ended March 31, 2026 F-4

Unaudited Condensed Statement of Cash Flows for the Three Months Ended March 31, 2026 F-5

Notes to Unaudited Condensed Financial Statements F-6

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Financial Statements of Berto Acquisition Corp. II:

Report of Independent Registered Public Accounting Firm F-18

Balance Sheet as of December 31, 2025 F-19

Statement of Operations for the Period from July 15, 2025 (Inception) through December 31, 2025 F-20

Statement of Changes in Shareholders’ Equity for the Period from July 15, 2025 (Inception) through December 31, 2025 F-21

Statement of Cash Flows for the Period from July 15, 2025 (Inception) through December 31, 2025 F-22

Notes to Financial Statements F-23

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BERTO ACQUISITION CORP. II

UNAUDITED CONDENSED BALANCE SHEETS

March 31, 2026 December 31, 2025

Assets

Current assets:

Cash $	15,318 $	16,217

Prepaid expenses 417,458 419,818

Total current assets 432,776 436,035

Prepaid consulting fees, non-current 395,677 497,422

Deferred offering costs associated with proposed public offering 295,903 163,403

Total Assets $	1,124,356 $	1,096,860

Liabilities and Shareholders’ Equity

Current liabilities:

Accounts payable $	5,673 $	5,673

Accrued expenses 245,603 163,403

Note payable - related party 67,593 16,217

Total current liabilities 318,869 185,293

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) 719 719

Additional paid-in capital 934,338 934,338

Accumulated deficit (129,570	) (23,490	)

Total shareholders’ equity 805,487 911,567

Total Liabilities and Shareholders’ Equity $	1,124,356 $	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 unaudited condensed financial statements.

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BERTO ACQUISITION CORP. II
UNAUDITED CONDENSED STATEMENT OF OPERATIONS
FOR THE THREE MONTHS ENDED MARCH 31, 2026

General and administrative expenses $	106,080

Net loss $	(106,080	)

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

Basic and diluted net loss per ordinary share $	(0.02	)

(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 unaudited condensed financial statements.

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BERTO ACQUISITION CORP. II
UNAUDITED CONDENSED STATEMENT OF CHANGES IN SHAREHOLDERS’ EQUITY
FOR THE THREE MONTHS ENDED MARCH 31, 2026

Additional Total

Ordinary Shares Paid-in Accumulated Shareholders’

Shares Amount Capital Deficit Equity

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

Net loss - - - (106,080	) (106,080	)

Balance - March 31, 2026 (unaudited) 7,187,500 $	719 $	934,338 $	(129,570	) $	805,487

(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 unaudited condensed financial statements.

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BERTO ACQUISITION CORP. II
UNAUDITED CONDENSED STATEMENT OF CASH FLOWS

FOR THE THREE MONTHS ENDED MARCH 31, 2026

Cash Flows from Operating Activities:

Net loss $	(106,080	)

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

General and administrative expenses paid by Sponsor under promissory note 1,076

Changes in operating assets and liabilities:

Prepaid expenses 104,105

Net cash used in operating activities (899	)

Net change in cash (899	)

Cash - beginning of the period 16,217

Cash - end of the period $	15,318

Supplemental disclosure of noncash investing and financing activities:

Deferred offering costs included in accrued expenses $	82,200

Deferred offering costs paid by Sponsor under promissory note $	50,300

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

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

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 March 31, 2026, the Company had not yet commenced operations. All activity for the period from July 15, 2025 (inception) through March 31, 2026 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’s sponsor is Berto Acquisition Sponsor II LLC, a Cayman Islands limited liability company (the “Sponsor”).

Proposed Financing