---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-26-095265"
form_type: "8-K"
ticker: "BREZ"
cik: "0002095443"
company_name: "Breeze Acquisition Corp. II"
filed_at: "2026-08-29T00:15:23+00:00"
generated_at: "2026-08-31T11:01:19.718849+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Breeze Acquisition Corp. II restates May 14, 2026 balance sheet; $1.15M reclassified as receivable

## Summary
- Audit Committee concluded May 14, 2026 balance sheet should no longer be relied upon due to accounting error for legal advisor fees.
- Company recorded $1,957,000 accrued expenses, $93,000 APIC, and $1,150,000 offering costs; advisors performed no services, so $1.15M should be receivable.
- Restatement will exclude accrued expenses and APIC, reclassify $1.15M as receivable from Sponsor.
- Material weakness in internal control over financial reporting related to contract review; remediation plan implemented.
- Restated financials to be filed in amendment to 8-K and in Q2 10-Q.

## SEC filing metadata
- accession: 0001213900-26-095265
- form_type: 8-K
- ticker: BREZ
- cik: 0002095443
- company_name: Breeze Acquisition Corp. II
- filed_at: 2026-08-29T00:15:23+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/2095443/000121390026095265/0001213900-26-095265-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/2095443/000121390026095265/ea0303565-8k_breeze2.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-26-095265
- JSON: https://secwatch.observer/filing/0001213900-26-095265.json
- Plain text: https://secwatch.observer/filing/0001213900-26-095265.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.