$GUACU

Berto Acquisition Corp. II

CIK:0002081515|SEC Filings

UNAUDITED CONDENSED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended	6 Months Ended
UNAUDITED CONDENSED STATEMENTS OF OPERATIONS - USD ($)	Jun. 30, 2026	Jun. 30, 2026
General and administrative expenses	$ 248,058	$ 354,138
Loss from operations	(248,058)	(354,138)
Other income:
Interest income on operating account	228	228
Investment income from investments held in Trust Account	1,313,752	1,313,752
Total other income	1,313,980	1,313,980
Net income	$ 1,065,922	$ 959,842
Publlic Shares [Member]
Other income:
Weighted average shares outstanding, basic	31,510,000	31,510,000
Weighted average shares outstanding, dilute	31,510,000	31,510,000
Basic net loss per common share	$ 0.03	$ 0.02
Diluted net loss per common share	$ 0.03	$ 0.02
Founder Shares [Member]
Other income:
Weighted average shares outstanding, basic	7,877,500	7,366,588
Weighted average shares outstanding, dilute	7,877,500	7,366,588
Basic net loss per common share	$ 0.03	$ 0.02
Diluted net loss per common share	$ 0.03	$ 0.02

UNAUDITED CONDENSED STATEMENT OF CASH FLOWS	6 Months Ended
UNAUDITED CONDENSED STATEMENT OF CASH FLOWS	Jun. 30, 2026 USD ($)
Cash Flows from Operating Activities:
Net income	$ 959,842
Adjustments to reconcile net income to net cash used in operating activities:
General and administrative expenses paid by related parties under promissory note	57,040
Investment income from investments held in Trust Account	(1,313,752)
Changes in operating assets and liabilities:
Prepaid expenses	(46,143)
Accounts payable	51,581
Accrued expenses	(25,500)
Accrued expenses - related parties	30,000
Net cash used in operating activities	(286,932)
Cash Flows from Investing Activities
Cash deposited in Trust Account	(315,100,000)
Net cash used in investing activities	(315,100,000)
Cash Flows from Financing Activities:
Proceeds received from Initial Public Offering, gross	315,100,000
Proceeds received from private placement	3,500,000
Repayment of note payable to related parties	(167,388)
Offering costs paid	(2,010,400)
Net cash provided by financing activities	316,422,212
Net change in cash	1,035,280
Cash - beginning of the period	16,217
Cash - end of the period	1,051,497
Supplemental disclosure of noncash investing and financing activities:
Offering costs included in accrued expenses	62,903
Offering costs paid by Sponsor under promissory note	142,650
Deferred underwriting commissions	$ 12,288,900

CONDENSED BALANCE SHEETS (Unaudited) - USD ($)	Jun. 30, 2026	Dec. 31, 2025
Current assets:
Cash	$ 1,051,497	$ 16,217
Prepaid expenses	670,582	419,818
Total current assets	1,722,079	436,035
Prepaid consulting fees, non-current	292,801	497,422
Investment held in Trust Account	316,413,752
Deferred offering costs associated with Initial Public Offering		163,403
Total Assets	318,428,632	1,096,860
Current liabilities:
Accounts payable	57,254	5,673
Accrued expenses	75,000	163,403
Accrued expenses - related parties	30,000
Due to related parties	48,519	16,217
Total current liabilities	210,773	185,293
Deferred underwriting commissions	12,288,900
Total Liabilities	12,499,673	185,293
Commitments and Contingencies
Ordinary shares, $0.0001 par value; 550,000,000 shares authorized; 31,510,000 and no shares subject to possible redemption at $10.04 per share as of June 30, 2026 and December 31, 2025, respectively	316,413,752
Shareholders’ Equity (Deficit)
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; 7,877,500 shares issued and outstanding	788	788
Additional paid-in capital		934,269
Accumulated deficit	(10,485,581)	(23,490)
Total shareholders’ equity (deficit)	(10,484,793)	911,567
Total Liabilities and Shareholders’ Equity (Deficit)	$ 318,428,632	$ 1,096,860