Company: TACOW
Filing Date: 2025-02-10
Form Type: DRS
Source: 0001829126-25-000836
Chunk: 301

Company: Berto Acquisition Corp.
Filing Date: 2025-02-10
Form: DRS
Chunk 301
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 ) |

| (1) | This number includes up to 937,500 ordinary shares subject                                          
 to forfeiture if the over-allotment option is not exercised in full or in part by the underwriters. |

<div align='center'>The accompanying notes are an integral part of the financial statements.

F-5

BERTO ACQUISITION CORP.
STATEMENT OF CASH FLOWS

FOR THE PERIOD FROM JULY 15, 2024 (INCEPTION) THROUGH DECEMBER 31, 2024</div>

| Cash Flows from Operating Activities:                                              |     |   |          |   |
|:-----------------------------------------------------------------------------------|:----|:--|---------:|:--|
| Net loss                                                                           |     | $ | (738,290 | ) |
| Adjustments to reconcile net loss to net cash used in operating activities:        |     |   |          |   |
| General and administrative expenses paid by Sponsor under promissory note          |     |   |   24,999 |   |
| Stock based compensation expense                                                   |     |   |  150,000 |   |
| Changes in operating assets and liabilities:                                       |     |   |          |   |
| Accounts payable                                                                   |     |   |  563,291 |   |
| Net cash used in operating activities                                              |     |   |        - |   |
| Cash Flows from Financing Activities:                                              |     |   |          |   |
| Proceeds from note payable to related parties                                      |     |   |    9,044 |   |
| Proceeds from issuance of ordinary shares to Sponsor, its affiliate and consultant |     |   |   25,000 |   |
| Net cash provided by financing activities                                          |     |   |   34,044 |   |
| Net change in cash                                                                 |     |   |   34,044 |   |
| Cash - beginning of the period                                                     |     |   |        - |   |
| Cash - end of the period                                                           |     | $ |   34,044 |   |
| Supplemental disclosure of noncash investing and financing activities:             |     |   |          |   |
| Deferred offering costs included in accrued expenses                               |     | $ |  400,000 |   |

<div align='center'>The accompanying notes are an integral part of the financial statements.

F-6

BERTO ACQUISITION CORP.

NOTES