Company: TACOW
Filing Date: 2025-04-15
Form Type: S-1/A
Source: 0001829126-25-002650
Chunk: 314

Company: Berto Acquisition Corp.
Filing Date: 2025-04-15
Form: S-1/A
Chunk 314
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 |          |   |
| Preference shares, $0.0001 par value;                                      
 5,000,000 shares authorized; none issued and outstanding                   |     |   |        - |   |
| Ordinary shares, $0.0001 par value;                                        
 550,000,000 shares authorized; 7,187,500 shares issued and outstanding (1) |     |   |      719 |   |
| Additional paid-in capital                                                 |     |   |  174,281 |   |
| Accumulated                                                                
 deficit                                                                    |     |   | (738,290 | ) |
| Total                                                                      
 shareholders’ deficit                                                      |     |   | (563,290 | ) |
| Total                                                                      
 Liabilities and Shareholders’ Deficit                                      |     | $ |  434,044 |   |

| (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-3

BERTO ACQUISITION CORP.
STATEMENT OF OPERATIONS
FOR THE PERIOD FROM JULY 15, 2024 (INCEPTION) THROUGH DECEMBER 31, 2024</div>

| General                                                    
 and administrative expenses                                |     | $ |   738,290 |   |
| Net                                                        
 loss                                                       |     | $ |  (738,290 | ) |
| Weighted                                                   
 average ordinary shares outstanding, basic and diluted (1) |     |   | 6,250,000 |   |
| Basic                                                      
 and diluted net loss per ordinary share                    |     | $ |     (0.12 | ) |

| (1) | This                                                                                       
 number excludes an aggregate of 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-4

BERTO ACQUISITION CORP.
STATEMENT OF CHANGES IN SHAREHOLDERS’ DEFICIT
FOR THE PERIOD FROM JULY 15, 2024 (INCEPTION) THROUGH DECEMBER 31, 2024</div>

|                                                     |     | Ordinary Shares