StoneBridge Acquisition II Corporation filed a Current Report on Form 8-K on September 21, 2026, to disclose its Passive Foreign Investment Company (PFIC) Annual Information Statement for the taxable year ended December 31, 2025. The filing is intended to assist United States shareholders who wish to make a Qualified Electing Fund (QEF) election under Section 1295 of the U.S. Internal Revenue Code.
The Company notes that it may be classified as a PFIC for the 2025 taxable year and other years, but the delivery of the statement is not an admission of PFIC status. Shareholders are advised to consult their own tax advisors regarding the applicability and consequences of a QEF election.
The PFIC Annual Statement, filed as Exhibit 99.1, details the per-share, per-day amounts for Class A ordinary shares. For the period from January 1, 2025, to December 31, 2025, the ordinary earnings per share per day were $0.0004338983, while net capital gain per share per day was $0.00.
The Company reported no cash distributions or distributions of property during the specified taxable period. Additionally, the Company stated that it will permit shareholders who have made or are considering making a QEF election to inspect and copy the Company’s permanent books of account to verify the reported earnings and gain amounts.
