Company: TACOW
Filing Date: 2025-06-12
Form Type: 10-Q
Source: 0001829126-25-004454
Chunk: 9

Company: Berto Acquisition Corp.
Filing Date: 2025-06-12
Form: 10-Q
Item: Part I, Item 1
Chunk 9
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 fund the working capital needs
      of the Company through a minimum of one year from the date of issuance of these unaudited condensed financial statements.

Note
      2 — Summary of Significant Accounting Policies
       
      Basis
      of Presentation
       
      The
      accompanying unaudited condensed financial statements of the Company have been prepared in accordance with accounting principles
      generally accepted in the United States of America (“GAAP”) for interim financial information, Article 8 of Regulation
      S-X. Certain disclosures normally included in financial statements have been condensed or omitted from these unaudited condensed
      financial statements as they are not required for interim financial statements under GAAP and the rules of the SEC. Accordingly,
      they do not include all the information and footnotes necessary for a comprehensive presentation of financial position, results
      of operations, or cash flows. In the opinion of management, all adjustments (consisting of normal accruals) considered for a fair
      presentation of the financial position, operating results and cash flows for the periods presented have been included. Operating
      results for the three months ended March 31, 2025 are not necessarily indicative of the results that may be expected for the
      year ending December 31, 2025 or any future period.
       
      The
      accompanying unaudited condensed financial statements should be read in conjunction with the Company’s Form 8-K as of May 1,
      2025, as filed with the SEC on May 7, 2025, which contains the Company’s audited financial statements and notes thereto.
       
      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 Section 404 of the Sarbanes-Oxley Act of 2002, reduced disclosure obligations regarding
      executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a non-binding
      advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved.

    8

BERTO ACQUISITION CORP.
NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS
MARCH 31, 2025

      Section 102(b)(1)
      of the JOBS Act exem