---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-26-098452"
form_type: "8-K/A"
ticker: "BREZ"
cik: "0002095443"
company_name: "Breeze Acquisition Corp. II"
filed_at: "2026-09-09T21:17:16+00:00"
generated_at: "2026-09-09T21:18:14.701682+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Breeze Acquisition restates May 14 balance sheet; going concern doubt raised

## Summary
- Restates May 14, 2026 balance sheet; corrects $1.957M overstatement of accrued expenses and offering costs.
- Error: $1.15M cash payment to advisors reclassified as due from Sponsor; APIC up $1.9M.
- Auditor raises substantial doubt about going concern; must complete business combination by May 14, 2027.
- Restatement also removes disclosures on advisory services agreement from notes.

## SEC filing metadata
- accession: 0001213900-26-098452
- form_type: 8-K/A
- ticker: BREZ
- cik: 0002095443
- company_name: Breeze Acquisition Corp. II
- filed_at: 2026-09-09T21:17:16+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/2095443/000121390026098452/0001213900-26-098452-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/2095443/000121390026098452/ea0304894-8ka1_breeze2.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-26-098452
- JSON: https://secwatch.observer/filing/0001213900-26-098452.json
- Plain text: https://secwatch.observer/filing/0001213900-26-098452.txt

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