StoneBridge Acquisition II Corp’s PFIC annual statement sets ordinary Earnings at US$0.0004338983 per Class A ordinary share per day for the covered period. The data helps U.S. shareholders assess whether to make an optional QEF election, while the company says the statement does not establish PFIC status.

Key Highlights

  • The PFIC statement covers the taxable period from January 1, 2025, through December 31, 2025.
  • Cash and property distributions to shareholders were both listed as none.
  • A QEF election is optional and must be made by each Shareholder individually.

Its PFIC annual information statement reports ordinary earnings of US$0.0004338983 per Class A ordinary share for each day in the covered period, giving U.S. holders data relevant to a potential QEF election.

PFIC Statement Sets Per-Day Shareholder Data

The statement relates to the taxable period beginning January 1, 2025, and ending December 31, 2025. StoneBridge (NASDAQ: APAC) made the document available to holders of its Class A ordinary shares on September 21, 2026. The per-share, per-day table lists ordinary earnings at US$0.0004338983 and shows no net Capital Gain amount. The company says shareholders must make any QEF election themselves under Section 1295. StoneBridge cannot make that election on a shareholder’s behalf.

QEF Election Remains a Shareholder Choice

The statement records no cash distributions and no property distributions during the covered period. The company will allow shareholders who made or are considering a QEF election to inspect relevant books and records used to verify the reported amounts.