Company: TACOW
Filing Date: 2025-04-18
Form Type: S-1/A
Source: 0001829126-25-002771
Chunk: 316

Company: Berto Acquisition Corp.
Filing Date: 2025-04-18
Form: S-1/A
Chunk 316
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 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.

<div align='center'>204

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 principles generally accepted in the United States of America.

Basis for Opinion

These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements