Company: TACOW
Filing Date: 2025-02-10
Form Type: DRS
Source: 0001829126-25-000836
Chunk: 142

Company: Berto Acquisition Corp.
Filing Date: 2025-02-10
Form: DRS
Chunk 142
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| Ordinary shares, $0.0001 par value, 550,000,000 shares authorized; 7,187,500 and 6,250,000 shares issued and outstanding, actual and as adjusted, respectively (excluding -0- and 25,000,000 shares subject to possible redemption, actual and as adjusted, respectively) |     |              |      719 |   |     |                |         626 |   |
| Additional paid-in capital                                                                                                                                                                                                                                                |     |              |  174,281 |   |     |                |           - |   |
| Accumulated deficit(5)                                                                                                                                                                                                                                                    |     |              | (738,290 | ) |     |                |  (9,033,916 | ) |
| Total shareholders’ (deficit) equity                                                                                                                                                                                                                                      |     | $            | (563,290 | ) |     | $              |  (9,033,290 | ) |
| Total capitalization                                                                                                                                                                                                                                                      |     | $            | (529,247 | ) |     | $              | 250,966,710 |   |

| (1) | The “as adjusted” share amount assumes no exercise of the underwriters’ option to purchase additional units and the forfeiture of 937,500 founder shares. |

| (2) | Our sponsor may loan us up to $300,000 under unsecured, non-interest bearing promissory notes for offering-related and organizational expenses. Such loans are due at the earlier of June 30, 2025 or the closing of this offering and are anticipated to be repaid upon completion of this offering out of the $1,220,000 of offering proceeds that has been allocated for the payment of offering expenses other than underwriting commissions. As of December 31, 2024, we had borrowed approximately $34,000 under this promissory note. |

| (3) | The underwriter’s over-allotment option is deemed to be a freestanding financial instrument indexed on the shares subject to redemption and will be accounted for as a liability pursuant to ASC 480 if not fully exercised at the time of the initial public offering. The table above assumes that the option has expired with no exercise to purchase additional units, thus the value of over-allotment liability at this point is $0. |

| (4) | All of the 25,000,000 ordinary shares sold as part of the units in the offering contain a redemption feature which allows for