secwatch.observer — SEC 8-K summary
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Issuer:     Breeze Acquisition Corp. II (BREZ)
CIK:        0002095443
Form:       8-K/A
Filed at:   2026-09-09T21:17:16+00:00
Accession:  0001213900-26-098452
Event type: other_material
Sentiment:  negative
Materiality: 0.70
Item codes: 8.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/2095443/000121390026098452/0001213900-26-098452-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/2095443/000121390026098452/ea0304894-8ka1_breeze2.htm
  HTML page:      https://secwatch.observer/filing/0001213900-26-098452

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