{"filing":{"accession_number":"0001829126-26-005620","cik":"0002081515","ticker":"GUACU","company_name":"Berto Acquisition Corp. II","form":"8-K","filing_date":"2026-05-22","report_date":null,"primary_document":"bertoacquisition2_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2081515/000182912626005620/bertoacquisition2_8k.htm"},"events":[{"id":9216,"run_id":8085,"accession_number":"0001829126-26-005620","anchor_item_number":null,"event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"summary":"This 8-K discloses the completion of Berto Acquisition Corp. II's initial public offering (IPO) on May 18, 2026, raising $315.1 million in gross proceeds from the sale of 31.51 million units, plus a concurrent private placement of 3.5 million warrants for $3.5 million. While IPO completion is a material capital-raising event affecting the registrant's financial position and investor base, it does not fit neatly into the standard taxonomy categories (earnings_release, ma_activity, dilutive_issuance, etc.). The disclosure is material to investors as it establishes the company's public status and capital structure, but the event itself—an IPO completion—is best classified as other_material.","company_name":"Berto Acquisition Corp. II","ticker":"GUACU","filing_date":"2026-05-22","form":"8-K","submitted_at":null,"items":null}],"classifications":[{"id":1324,"accession_number":"0001829126-26-005620","item_number":null,"item_title":null,"event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"reasoning":"This 8-K discloses the completion of Berto Acquisition Corp. II's initial public offering (IPO) on May 18, 2026, raising $315.1 million in gross proceeds from the sale of 31.51 million units, plus a concurrent private placement of 3.5 million warrants for $3.5 million. While IPO completion is a material capital-raising event affecting the registrant's financial position and investor base, it does not fit neatly into the standard taxonomy categories (earnings_release, ma_activity, dilutive_issuance, etc.). The disclosure is material to investors as it establishes the company's public status and capital structure, but the event itself—an IPO completion—is best classified as other_material.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-26T03:40:15.577807+00:00","company_name":"Berto Acquisition Corp. II","ticker":"GUACU","filing_date":"2026-05-22"}]}