Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 315

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 315
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| Net loss                                                             |     | $ | (738,290 | ) |
| Adjustments to reconcile net loss                                    
 to net cash used in operating activities:                            |     |   |          |   |
| General and administrative expenses                                  
 paid by Sponsor under promissory note                                |     |   |   24,999 |   |
| Stock based compensation expense                                     |     |   |  150,000 |   |
| Changes in operating assets and liabilities:                         |     |   |          |   |
| Accounts payable                                                     |     |   |  563,291 |   |
| Net                                                                  
 cash used in operating activities                                    |     |   |        - |   |
| Cash Flows from                                                      
 Financing Activities:                                                |     |   |          |   |
| Proceeds from note payable to related                                
 parties                                                              |     |   |    9,044 |   |
| Proceeds from                                                        
 issuance of ordinary shares to Sponsor, its affiliate and consultant |     |   |   25,000 |   |
| Net                                                                  
 cash provided by financing activities                                |     |   |   34,044 |   |
| Net change in                                                        
 cash                                                                 |     |   |   34,044 |   |
| Cash                                                                 
 - beginning of the period                                            |     |   |        - |   |
| Cash                                                                 
 - end of the period                                                  |     | $ |   34,044 |   |
| Supplemental disclosure                                              
 of noncash investing and financing activities:                       |     |   |          |   |
| Deferred offering costs included in                                  
 accrued expenses                                                     |     | $ |  400,000 |   |

<div align='center'>The accompanying notes are an integral part
of the financial statements.

F-6

BERTO ACQUISITION CORP.

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2024</div>

Note 1 — Description of Organization and Business Operations

Organization and General

Berto Acquisition Corp. (the “Company”)
was incorporated as a Cayman Islands exempted company on July 15, 2024 (the inception date). The Company was incorporated
for the purpose of effecting a merger, amalgamation, share exchange, asset acquisition, share purchase, reorganization or similar
business combination with one or more businesses that the Company has not yet identified (the “Initial Business Combination”).
The