Finite element analyses (FEA) were performed to thoroughly validate the collapse criteria of cellular materials presented in our previous companion paper. The maximum stress (von-Mises stress) on the cell strut surface and the plastic collapse stress were computed for two-dimensional (2D) cellular materials with thick cell struts. The results from the FEA were compared with those from theoretical criteria of authors. The FEA results were in good agreement with the theoretical results. The results indicate that when bending moment, axial and shear forces are considered, the maximum stress on the strut surface gives significantly different values in the tensile and compressive parts of the cell wall as well as in the two loading directions. Therefore, for the initial yielding of ductile cellular materials and the fracture of brittle cellular materials, in which the maximum stress on the strut surface is evaluated, it is necessary to consider not only the bending moment but also axial and shear forces. In addition, this study shows that for regular cellular materials with the identical strut geometry for all struts, the initial yielding and the plastic collapse under a biaxial state of stress occur not only in the inclined cell struts but also in the vertical struts. These FEA results support the theoretical conclusion of our previous companion paper that the anisotropic 2D cellular material has a truncated yield surface not only on the compressive quadrant but also on the tensile quadrant.