Artius II Acquisition Inc. Class A Ordinary Shares

Artius II Acquisition Inc. Class A Ordinary Shares (AACB), a Cayman Islands blank check company, reported net income of $136K for the fiscal year ended December 31, 2025, compared to a net loss of $85K for the period from inception (July 25, 2024) through December 31, 2024. This profitability was driven by $8.1M in interest earned on cash and marketable securities held in the Trust Account, which offset a $7.9M loss from operations consisting of $1.9M in general and administrative costs and $6.0M advisory fee. The company completed its Initial Public Offering on February 14, 2025, issuing 22,000,000 units at $10.00 per unit for gross proceeds of $220M, with $220M placed in the Trust Account, supplemented by $1.8M from private placement units. By year-end, the Trust Account grew to $228.1M, reflecting $10.37 redemption value per share for 22M Class A shares subject to possible redemption. Total assets stood at $228.3M, with total liabilities of $14.0M and shareholders' deficit of -$13.8M. Operating cash was $32K, with net cash used in operating activities of -$842K. As a SPAC, there are no operating revenues, and activity is focused on pursuing an initial business combination in technology-enabled sectors by August 14, 2026. Management highlights going concern uncertainty due to working capital deficit and potential liquidation.

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