Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 314

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 314
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 Shareholders’ 
 Deficit       |          |   |
|:----------------------------------------------------|:----|:----------------|----------:|:----|:-------|----:|:----|:-----------|--------:|:----|:------------|:---------|:--|:----|:--------------|---------:|:--|
| Balance - July 15,                                  
 2024 (Inception)                                    |     |                 |         - |     | $      |   - |     | $          |       - |     | $           | -        |   |     | $             |        - |   |
| Issuance of ordinary                                
 shares to Sponsor, its affiliate and consultant (1) |     |                 | 7,187,500 |     |        | 719 |     |            |  24,281 |     |             | -        |   |     |               |   25,000 |   |
| Stock based compensation expense                    |     |                 |         - |     |        |   - |     |            | 150,000 |     |             | -        |   |     |               |  150,000 |   |
| Net loss                                            |     |                 |         - |     |        |   - |     |            |       - |     |             | (738,290 | ) |     |               | (738,290 | ) |
| Balance                                             
 - December 31, 2024                                 |     |                 | 7,187,500 |     | $      | 719 |     | $          | 174,281 |     | $           | (738,290 | ) |     | $             | (563,290 | ) |

| (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:                                                |     |   |          |   |
|:---------------------------------------------------------------------|:----|:--|---------:|