Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 324

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 324
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impact of the ongoing conflicts are highly unpredictable, they could lead to market disruptions, including significant volatility
in commodity prices, credit and capital markets, as well as supply chain interruptions and increased cyber-attacks against U.S.
companies. Additionally, any resulting sanctions could adversely affect the global economy and financial markets and lead to instability
and lack of liquidity in capital markets.

Any of the above-mentioned factors, or any
other negative impact on the global economy, capital markets or other geopolitical conditions resulting from the Russian invasion
of Ukraine, the escalation of the Israel-Hamas conflict and subsequent sanctions or related actions, could adversely affect the
Company’s search for an initial business combination and any target business with which the Company may ultimately consummate
an initial business combination.

Liquidity and Capital Resources

As of December 31, 2024, the Company had
approximately $34,000 in cash and a working capital deficit of approximately $963,000. Further, the Company has incurred and expects
to continue to incur significant costs in pursuit of its financing and acquisition plans. In connection with the Company’s
assessment of going concern considerations in accordance with ASC 205-40 - Presentation of Financial Statements – Going Concern,
“Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern”, as of December 31,
2024, management has determined that the Company’s current liquidity including access to funds from the Sponsor entity and
the fact that the Sponsor agrees to make those funds available and has the financial wherewithal to provide such funds, is sufficient
to fund the working capital needs of the Company until the earlier of the consummation of the Proposed Public Offering or a minimum
of one year from the date of issuance of these financial statements.

<div align='center'>F-9

BERTO ACQUISITION CORP.

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2024</div>

Note 2 — Summary of Significant Accounting Policies

Basis of Presentation

The accompanying financial statements are presented
in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to
the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”).

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