Company: TACOW
Filing Date: 2025-06-12
Form Type: 10-Q
Source: 0001829126-25-004454
Chunk: 64

Company: Berto Acquisition Corp.
Filing Date: 2025-06-12
Form: 10-Q
Item: Part II, Item 1
Chunk 64
---
None.

Item
      1A. Risk Factors

Factors
      that could cause our actual results to differ materially from those in this Quarterly Report are any of the risks described in
      our Final Prospectus, filed with the SEC on May 1, 2025. Any of these factors could result in a significant or material adverse
      effect on our results of operations or financial condition. Additional risk factors not presently known to us or that we currently
      deem immaterial may also impair our business or results of operations.

As
      of the date of this Quarterly Report on Form 10-Q, except as described below, there have been no material changes to the risk factors
      disclosed in our Final Prospectus. We may disclose changes to such factors or disclose additional factors from time to time in
      our future filings with the SEC.

Changes
      in international trade policies, tariffs and treaties affecting imports and exports may have a material adverse effect on our search
      for an Initial Business Combination target, our ability to complete an Initial Business Combination, and/or our business, financial
      condition and results of operations following completion of an Initial Business Combination.

There
      have recently been significant changes to international trade policies and tariffs affecting imports and exports. The U.S. has
      implemented a range of new tariffs and increases to existing tariffs, and, in response to the tariffs announced by the U.S., other
      countries have imposed new or increased tariffs on certain exports from the United States. There is currently significant uncertainty
      about the future relationship between the United States and other countries with respect to trade policies, government regulations
      and tariffs. We cannot predict whether, and to what extent, current tariffs will continue or trade policies will change in the
      future. Any significant increases in tariffs on goods or materials or other changes in trade policy, or the perception that such
      changes could occur, could negatively affect our search for a Business Combination target and/or our ability to complete our Initial
      Business Combination. For example, if we pursue a target company which sources or manufactures material components outside of the
      U.S., these changes could materially impact such target company’s business and financial performance. Similarly, if we pursue
      a target company which exports products outside of the U.S., retaliatory tariff and trade measures imposed by other countries could
      affect such target’s ability to export products and therefore adversely affect its sales. We may not be able to adequately
      address the risks presented by these tariffs or