Company: TACOW
Filing Date: 2025-02-10
Form Type: DRS
Source: 0001829126-25-000836
Chunk: 307

Company: Berto Acquisition Corp.
Filing Date: 2025-02-10
Form: DRS
Chunk 307
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, they could lead to market disruptions, including
significant volatility in commodity prices, credit and capital markets, as well as
supply chain interruptions and increased cyber-attacks against U.S. companies. Additionally, any resulting sanctions could adversely affect the global
economy and financial markets and lead to instability and lack of liquidity in capital
markets.

Any of the above-mentioned factors, or any other negative impact on the global economy, capital markets or other
geopolitical conditions resulting from the Russian invasion of Ukraine, the escalation
of the Israel-Hamas conflict and subsequent sanctions or related actions, could adversely affect the Company’s search for an initial business combination and any target business with which the
Company may ultimately consummate an initial business combination.

Liquidity and Capital Resources

As of December 31, 2024, the Company had approximately $34,000 in cash and a working capital deficit of approximately $963,000. Further, the Company has incurred and expects to continue to incur significant costs
in pursuit of its financing and acquisition plans. In connection with the Company’s assessment of going concern considerations in accordance with ASC 205-40 - Presentation of Financial Statements – Going Concern, “Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern”, as of December 31, 2024, management has determined that the Company’s current liquidity including access to funds from the Sponsor entity and the fact
that the Sponsor agrees to make those funds available and has the financial wherewithal
to provide such funds, is sufficient to fund the working capital needs of the Company
until the earlier of the consummation of the Proposed Public Offering or a minimum of one year from the date of issuance of these financial statements.

<div align='center'>F-9

BERTO ACQUISITION CORP.

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2024</div>

Note 2 — Summary of Significant Accounting Policies

Basis of Presentation

The accompanying financial statements are presented in conformity with accounting
principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”).

Emerging Growth Company

As an emerging growth company, the Company may take advantage of certain exemptions
from various reporting requirements that are applicable to other public companies
that are not emerging growth companies including, but not limited to, not being required
to comply with the auditor attestation requirements of