Company: TACOW
Filing Date: 2025-08-13
Form Type: 10-Q
Source: 0001829126-25-006209
Chunk: 28

Company: Berto Acquisition Corp.
Filing Date: 2025-08-13
Form: 10-Q
Item: Part I, Item 1
Chunk 28
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 and assessing financial performance. Accordingly, management has determined that the Company only has one reportable segment.

The
CODM assesses performance for the single segment and decides how to allocate resources based on net income or loss that also is
reported on the statements of operations as net income or loss. The measure of segment assets is reported on the condensed balance
sheets as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation the
CODM reviews several key metrics, which include the following:

    Schedule of segment information

    For The Three Months Ended June 30, 2025

    For The Six Months Ended June 30, 2025

    Investment income from investments held in Trust Account
     
    $
    2,083,940

    $
    2,083,940

    General and administrative expenses

    (229,157
    )

    (247,085
    )
  
    Other income (expenses)

    6,594

    6,594

    Net loss
     
    $
    1,861,377

    $
    1,843,449

The CODM reviews investment income from investments in Trust Account to measure and monitor shareholders value and determine the most effective strategy of investment with the Trust Account funds while maintaining compliance with the trust agreement. General and administrative expenses are reviewed and monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete a business combination within the business combination period. The CODM also reviews general and administrative costs to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget. General and administrative costs, as reported on the statements of operations, are the significant segment expenses provided to the CODM on a regular basis. All other segment items included in net income or loss are reported on the statements of operations and described within their respective disclosures

Note 9 — Subsequent Events

The Company evaluated subsequent events and transactions that occurred up to the date the unaudited condensed financial statements were issued. Based upon this review, the Company did not identify any subsequent events that would have required adjustment to or disclosure in the unaudited condensed financial statements.

19

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.

References to the “Company,” “our,” “us” or “we” refer to Berto Acquisition Corp. The following discussion and analysis of the Company’s financial condition and results of operations should be read in