Revenue: As of FY2026 Q1, the actual value is USD 0.

EPS: As of FY2026 Q1, the actual value is USD -0.01.

EBIT: As of FY2026 Q1, the actual value is USD -79.68 K.

A SPAC II Acquisition Corp. operates as a single segment, focusing on activities related to its formation, initial public offering (IPO), and the search for a Business Combination target, and does not generate operating revenues .

Operational Metrics

• Net Loss: For the three months ended March 31, 2026, the company reported a net loss of - $72,295, compared to a net loss of - $60,743 for the same period in 2025 .
• Loss from Operations: The loss from operations was - $75,985 for the three months ended March 31, 2026, an improvement from - $108,778 for the three months ended March 31, 2025 .
• General and Administrative Expenses: These expenses decreased to $75,985 for the three months ended March 31, 2026, from $108,778 in the prior year period .
• Interest Income: Interest income significantly declined to $3,690 for the three months ended March 31, 2026, from $48,035 for the same period in 2025 .

Cash Flow

• Net Cash Used in Operating Activities: The company used - $19,976 in cash from operating activities for the three months ended March 31, 2026, an improvement from - $128,383 used in the prior year period .
• Net Cash from Financing Activities: For the three months ended March 31, 2026, net cash from financing activities was $120,000, primarily due to proceeds from a promissory note from a related party, compared to $0 in the prior year .
• Net Change in Cash: The net change in cash was $100,024 for the three months ended March 31, 2026, a positive shift from a net change of - $128,383 for the three months ended March 31, 2025 .
• Cash, End of Period: The cash balance increased to $100,159 as of March 31, 2026, from $12,598 as of March 31, 2025 .

Unique Metrics

• Investments Held in Trust Account: These investments increased slightly to $530,997 as of March 31, 2026, from $527,330 as of December 31, 2025 .
• Working Capital Deficit: The company reported a working capital deficit of - $701,315 as of March 31, 2026 .
• Promissory Note – Related Party: The aggregate outstanding amount under promissory notes from a related party was $412,068 as of March 31, 2026, up from $292,068 as of December 31, 2025 .

Future Outlook and Strategy

A SPAC II Acquisition Corp.’s core business focus remains the completion of a Business Combination . The company has extended its deadline to consummate an initial Business Combination to August 5, 2027, and has approved undertaking a business combination with entities having principal business operations in China, including Hong Kong and Macau . Management has determined that the mandatory liquidation if a business combination does not occur, along with the need for additional financing, raises substantial doubt about the company’s ability to continue as a going concern .