{"filing":{"accession_number":"0001213900-26-095265","cik":"0002095443","ticker":"BREZU","company_name":"Breeze Acquisition Corp. II","form":"8-K","filing_date":"2026-08-28","report_date":"2026-08-28","primary_document":"ea0303565-8k_breeze2.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2095443/000121390026095265/ea0303565-8k_breeze2.htm"},"events":[{"id":30448,"run_id":27905,"accession_number":"0001213900-26-095265","anchor_item_number":"4.02","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"The Audit Committee concluded that the Company's previously issued audited balance sheet as of May 14, 2026 \"should no longer be relied upon due to an error in accounting\" related to improper recording of $1,957,000 in accrued expenses, $93,000 in additional paid-in capital, and misclassification of $1,150,000 in offering costs. The Company identified a material weakness in internal controls and intends to file restated audited financial statements. This is a classic financial restatement under Item 4.02.","company_name":"Breeze Acquisition Corp. II","ticker":"BREZU","filing_date":"2026-08-28","form":"8-K","submitted_at":null,"items":[{"id":33044,"accession_number":"0001213900-26-095265","item_number":"4.02","item_title":"Non-Reliance on Previously Issued","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"The Audit Committee concluded that the Company's previously issued audited balance sheet as of May 14, 2026 \"should no longer be relied upon due to an error in accounting\" related to improper recording of $1,957,000 in accrued expenses, $93,000 in additional paid-in capital, and misclassification of $1,150,000 in offering costs. The Company identified a material weakness in internal controls and intends to file restated audited financial statements. This is a classic financial restatement under Item 4.02.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-31T11:00:07.557754+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":33044,"accession_number":"0001213900-26-095265","item_number":"4.02","item_title":"Non-Reliance on Previously Issued","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"The Audit Committee concluded that the Company's previously issued audited balance sheet as of May 14, 2026 \"should no longer be relied upon due to an error in accounting\" related to improper recording of $1,957,000 in accrued expenses, $93,000 in additional paid-in capital, and misclassification of $1,150,000 in offering costs. The Company identified a material weakness in internal controls and intends to file restated audited financial statements. This is a classic financial restatement under Item 4.02.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-31T11:00:07.557754+00:00","company_name":"Breeze Acquisition Corp. II","ticker":"BREZU","filing_date":"2026-08-28"}]}