Company: TACOW
Filing Date: 2025-02-10
Form Type: DRS
Source: 0001829126-25-000836
Chunk: 298

Company: Berto Acquisition Corp.
Filing Date: 2025-02-10
Form: DRS
Chunk 298
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 all aspects of such contracts, agreements or other documents, and you should refer to the exhibits attached to the registration statement for copies of the actual contract, agreement or other document.

Upon completion of this offering, we will be subject to the information requirements of the Exchange Act and will file annual, quarterly and current event reports, proxy statements and other information with the SEC. You can read our SEC filings, including the registration statement, over the Internet at the SEC’s website at www.sec.gov.

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Berto Acquisition Corp.

INDEX TO FINANCIAL STATEMENTS</div>

|                                                                                                                       |     | Page |
| Financial Statements of Berto Acquisition Corp.:                                                                      |     |      |
| Report of Independent Registered Public Accounting Firm                                                               |     | F-2  |
| Balance Sheet as of December 31, 2024                                                                                 |     | F-3  |
| Statement of Operations for the Period from July 15, 2024 (Inception) through December 31, 2024                       |     | F-4  |
| Statement of Changes in Shareholders’ Deficit for the Period from July 15, 2024 (Inception) through December 31, 2024 |     | F-5  |
| Statement of Cash Flows for the Period from July 15, 2024 (Inception) through December 31, 2024                       |     | F-6  |
| Notes to Financial Statements                                                                                         |     | F-7  |

<div align='center'>F-1

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

To the Shareholders and the Board of Directors of

Berto Acquisition Corp.:

Opinion on the Financial Statements

We have audited the accompanying balance sheet of Berto Acquisition Corp. (the “Company”) as of December 31, 2024, and the related statements of operations, changes in shareholders’ deficit, and cash flows for the period from July 15, 2024 (inception) through December 31, 2024, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2024, and the results of its operations and its cash flows for the period from July 15, 2024 (inception) through December 31, 2024, in conformity with accounting