Company: TACOW
Filing Date: 2025-06-12
Form Type: 10-Q
Source: 0001829126-25-004454
Chunk: 26

Company: Berto Acquisition Corp.
Filing Date: 2025-06-12
Form: 10-Q
Item: Part I, Item 1
Chunk 26
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 chief operating decision maker (“CODM”), who
      reviews the operating results for the Company as a whole to make decisions about allocating resources and assessing financial performance.
      Accordingly, management has determined that the Company only has one reportable segment.

    17

BERTO ACQUISITION CORP.
NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS
MARCH 31, 2025

      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 statement of operations as net income or loss. The measure of segment assets is reported on the 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 

    General and administrative expenses 
    $17,928 
  
    Net loss 
    $(17,928)

      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 statement of operations, are the
      significant segment expenses provided to the CODM on a regular basis.

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, other than as disclosed below, the Company did not identify any subsequent events that would
      have required adjustment to or disclosure in the unaudited condensed financial statements.
       
      On
      April 29, 2025, the Company capitalized $31.63 standing to the credit of the Company’s share premium account and issued
      an additional 316,250 founder shares, resulting in an increase in the total amount of ordinary shares outstanding from 7,187,500
      to 7,503,750. All shares and associated amounts have been retroactively restated to reflect the share capitalization.
       
      On
      May 1, 2025, the Company consummated its Initial Public Offering of 30,015,000 Units, including the issuance of 3,915,000
      Units as a result of the underwriters’ full exercise of their over-allotment option, at $10.00 per Unit, generating gross