Overview of Artius II Acquisition Inc.’s Financial Report

Artius II Acquisition Inc. is a special purpose acquisition company (SPAC) that was formed in 2024 to identify and acquire a target business. The key points from the company’s financial report as of March 31, 2025 are as follows:

Rights

• Each holder of a public right will automatically receive one-tenth (¹⁄₁₀) of one Class A ordinary share upon consummation of the initial business combination.
• If the company will not be the surviving entity, holders of rights must affirmatively convert their rights to receive the one-tenth of a share.
• The company will not issue fractional shares, so holders must hold rights in multiples of 10 to receive shares.
• If the company is unable to complete a business combination within the required time period, the rights will expire worthless.

Fair Value Measurements

• The company uses a fair value hierarchy to classify its assets and liabilities based on observable and unobservable inputs.
• As of March 31, 2025, the company’s assets held in the trust account were $221,082,128 invested in U.S. Treasury bills.
• The public rights and contingent rights have been classified within shareholders’ deficit and will not require remeasurement after issuance.

Segment Information

• The company has identified only one reportable segment, as the Chief Financial Officer reviews the financial information and makes decisions for the company as a whole.
• The key metrics reviewed by the CODM include the trust account balance, cash and cash equivalents, general and administrative costs, and interest earned on the trust account.
• General and administrative costs are monitored to manage cash and ensure enough capital is available to complete a business combination.

Subsequent Events

• The company evaluated subsequent events through the date the financial statements were issued and did not identify any that would require adjustment or disclosure.

In summary, Artius II Acquisition Inc. is a SPAC that is focused on identifying and acquiring a target business. The company’s financial position is strong, with a substantial trust account balance invested in low-risk securities. The key areas of focus for management are managing the company’s cash, controlling costs, and successfully completing a business combination within the required time frame.