Roman DBDR Acquisition Corp. II

For the period ended Dec 31, 2025. Filed Mar 4, 2026.

About this filing

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FY2025 · Filed Mar 4, 2026

DRDB$10.78+0.2%Stored close · as of Nov 9, 2026

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Contents

Balance Sheets as of December 31, 2025 and 2024

BALANCE SHEETS


· · December 31, · · December 31,
· · 2025 · · 2024
Assets:
Current assets · · · ·
Cash	$183,022	$1,271,928
Prepaid expenses	125,420	126,979
Reimbursement receivable	9,270	—
Total current assets	317,712	1,398,907
Long-term prepaid insurance	―	98,292
Investments held in Trust Account	241,188,555	201,317,274
Total Assets	$241,506,267	$202,814,473

Liabilities and Shareholders’ (Deficit) Equity:
Current liabilities
Accounts payable and accrued expenses	$895,735	$20,486
Accrued offering costs	—	2,100
Advance from related party	70	70
Over-allotment option liability	—	279,159
Total current liabilities	895,805	301,815

Promissory note - related party	200,000	―
Total Liabilities	1,095,805	301,815

Commitments and Contingencies (Note 6)
Class A ordinary shares subject to possible redemption, 23,000,000 and 20,000,000 shares at redemption value of $10.49 and $10.06 per share as of December 31, 2025 and 2024, respectively	241,188,555	201,317,267

Shareholders’ (Deficit) Equity
Preference shares, $0.0001 par value; 5,000,000 shares authorized; none issued or outstanding	—	—
Class A ordinary shares, $0.0001 par value; 500,000,000 shares authorized; none issued or outstanding (excluding 23,000,000 and 20,000,000 shares subject to possible redemption) as of December 31, 2025 and 2024, respectively	—	—
Class B ordinary shares, $0.0001 par value; 50,000,000 shares authorized; 7,666,667 shares issued and outstanding as of December 31, 2025 and 2024	767	767
Additional paid-in capital	—	971,163
(Accumulated Deficit) Retained Earnings	(778,860)	223,461
Total Shareholders’ (Deficit) Equity	(778,093)	1,195,391
Total Liabilities and Shareholders’ (Deficit) Equity	$241,506,267	$202,814,473

STATEMENTS OF OPERATIONS


· · · · · For the Period
· · · · · From July 25, 2024
· · For the Year Ended · · (Inception) Through
· · December 31, · · December 31,
· · 2025 · · 2024
Operating expenses:
General and administrative expenses	$2,252,636	$206,935
Loss from operations	(2,252,636)	(206,935)

Other income:
Change in over-allotment option liability	268,783	113,129
Interest earned on investments held in Trust Account	9,721,281	317,267
Total other income	9,990,064	430,396

Net income	$7,737,428	$223,461

Weighted average Class A ordinary shares outstanding, basic	22,778,082	1,886,792
Basic and diluted net income per Class A ordinary share	$0.25	$0.02
Weighted average Class B ordinary shares outstanding, basic	7,666,667	7,666,667
Basic and diluted net income per Class B ordinary share	$0.25	$0.02

STATEMENTS OF CHANGES IN SHAREHOLDERS’ (DEFICIT) EQUITY


· · · · · · · · · · Retained · · ·
· · Class B · · Additional · · Earnings · · Total
· · Ordinary Shares · · Paid-in · · (Accumulated · · Shareholders’
· · Shares · · Amount · · Capital · · Deficit) · · Equity (Deficit)
Balance – July 25, 2024 (inception)	—	$—	$—	$—	$—

Issuance of Class B ordinary shares to Sponsor	7,666,667	767	24,233	—	25,000

Sale of 7,385,000 Private Placement Warrants	—	—	7,385,000	—	7,385,000

FV of Public Warrants at issuance	—	—	1,910,000	—	1,910,000

Allocated value of transaction costs to Class A ordinary shares	—	—	(80,076)	—	(80,076)

Remeasurement of Class A ordinary shares to redemption amount	—	—	(8,267,994)	—	(8,267,994)

Net income	—	—	—	223,461	223,461

Balance – December 31, 2024	7,666,667	767	971,163	223,461	1,195,391

Sale of 750,000 Private Placement Warrants	—	—	750,000	—	750,000

Fair Value of Public Warrants at issuance	—	—	286,500	—	286,500

Allocated value of transaction costs to Class A ordinary shares	—	—	4,539	—	4,539

Remeasurement of Class A ordinary shares to redemption amount	—	—	(2,012,202)	(8,739,749)	(10,751,951)

Net income	—	—	—	7,737,428	7,737,428

Balance – December 31, 2025	7,666,667	$767	$—	$(778,860)	$(778,093)

STATEMENTS OF CASH FLOWS


· · · · · For the Period
· · · · · from July 25, 2024
· · For the Year Ended · · (Inception) Through
· · December 31, · · December 31,
· · 2025 · · 2024
Cash Flows from Operating Activities:
Net income	$7,737,428	$223,461
Adjustments to reconcile net income to net cash used in operating activities:
Change in fair value of overallotment liability	(268,783)	(113,129)
Interest earned on investments held in Trust Account	(9,721,281)	(317,267)
Changes in operating assets and liabilities:
Prepaid expenses	99,851	(225,271)
Reimbursement receivable	(9,270)	—
Accrued offering costs	(2,100)	—
Accounts payable and accrued expenses	875,249	20,409
Net cash used in operating activities	(1,288,906)	(411,797)

Cash Flows from Investing Activities:
Investment of cash in Trust Account	(30,150,000)	(201,000,007)
Net cash used in investing activities	(30,150,000)	(201,000,007)

Cash Flows from Financing Activities:
Proceeds from sale of Units, net of underwriting discounts paid	29,400,000	196,000,000
Proceeds from sale of Private Placements Warrants	750,000	7,385,000
Proceeds from promissory note - related party	200,000	—
Advance from related party	―	70
Payment of expenses through promissory note – related party	―	58,430
Prepaid expenses paid through promissory note – related party	―	67,630
Repayment of promissory note - related party	―	(300,000)
Payment of offering costs	―	(527,398)
Net cash provided by financing activities	30,350,000	202,683,732

Net Change in Cash	(1,088,906)	1,271,928
Cash – Beginning	1,271,928	—
Cash – Ending	$183,022	$1,271,928

Non-Cash Investing and Financing Activities:
Remeasurement of Class A ordinary shares to redemption amount	$10,751,951	$8,267,994
Deferred offering costs paid through promissory note – related party	—	252,896
Deferred offering costs included in accrued offering costs	—	2,100

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