$TACOW

Berto Acquisition Corp.

CIK:0002033122|SEC Filings

UNAUDITED CONDENSED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		6 Months Ended
UNAUDITED CONDENSED STATEMENTS OF OPERATIONS - USD ($)	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
General and administrative expenses	$ 1,624,853	$ 229,157	$ 2,106,953	$ 247,085
Loss from operations	(1,624,853)	(229,157)	(2,106,953)	(247,085)
Other income:
Interest income on operating account	1,120	6,594	4,310	6,594
Investment income from investments held in Trust Account	2,734,164	2,083,940	5,431,825	2,083,940
Total other income	2,735,284	2,090,534	5,436,135	2,090,534
Net income	$ 1,110,431	$ 1,861,377	$ 3,329,182	$ 1,843,449
Public Shares [Member]
Other income:
Weighted average shares outstanding, basic	30,015,000	30,015,000	30,015,000	30,015,000
Weighted average shares outstanding, dilute	30,015,000	30,015,000	30,015,000	30,015,000
Basic net loss per common share	$ 0.03	$ 0.05	$ 0.09	$ 0.05
Diluted net loss per common share	$ 0.03	$ 0.05	$ 0.09	$ 0.05
Founder Shares [Member]
Other income:
Weighted average shares outstanding, basic	7,503,750	7,181,085	7,503,750	6,854,855
Weighted average shares outstanding, dilute	7,503,750	7,181,085	7,503,750	6,854,855
Basic net loss per common share	$ 0.03	$ 0.05	$ 0.09	$ 0.05
Diluted net loss per common share	$ 0.03	$ 0.05	$ 0.09	$ 0.05

UNAUDITED CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	6 Months Ended
UNAUDITED CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	Jun. 30, 2026	Jun. 30, 2025
Cash Flows from Operating Activities:
Net income	$ 3,329,182	$ 1,843,449
Adjustments to reconcile net income to net cash used in operating activities:
General and administrative expenses paid on the Company’s behalf by related party	425	2,006
Investment income from investments held in Trust Account	(5,431,825)	(2,083,940)
Changes in operating assets and liabilities:
Prepaid expenses	(10,626)	(150,735)
Accounts payable	55,590	(545,952)
Accrued expenses	1,710,311	(214,466)
Accrued expenses - related parties	165,000	(82,500)
Net cash used in operating activities	(181,943)	(1,232,138)
Cash Flows from Investing Activities:
Cash deposited in Trust Account		(300,150,000)
Net cash used in investing activities		(300,150,000)
Cash Flows from Financing Activities:
Repayment of loans to related party	(250,000)	(221,560)
Proceeds received from initial public offering, gross		300,150,000
Proceeds received from private placement		3,500,000
Offering costs paid		(1,718,930)
Net cash (used in) provided by financing activities	(250,000)	301,709,510
Net change in cash	(431,943)	327,372
Cash - beginning of the period	578,683	34,044
Cash - end of the period	146,740	361,416
Supplemental disclosure of noncash investing and financing activities:
Offering costs paid by related party under promissory note		185,511
Issuance of Underwriter Warrants		3,750,000
Deferred underwriting commissions		$ 11,705,850

CONDENSED BALANCE SHEETS (Unaudited) - USD ($)	Jun. 30, 2026	Dec. 31, 2025
Current assets:
Cash	$ 146,740	$ 578,683
Prepaid expenses	163,959	153,333
Total current assets	310,699	732,016
Investments held in Trust Account	314,091,737	308,659,912
Total Assets	314,402,436	309,391,928
Current liabilities:
Accounts payable	225,279	169,689
Accrued expenses	1,756,922	46,611
Accrued expenses - related parties	360,000	195,000
Due to related party	72,470	322,045
Total current liabilities	2,414,671	733,345
Deferred underwriting commissions	11,705,850	11,705,850
Total Liabilities	14,120,521	12,439,195
Commitments and Contingencies (Note 6)
Ordinary shares, $0.0001 par value; 550,000,000 shares authorized; 30,015,000 and 30,015,000 shares subject to possible redemption at $10.46 and $10.28 per share as of June 30, 2026 and December 31, 2025, respectively	314,091,737	308,659,912
Shareholders’ Deficit
Preference shares, $0.0001 par value; 5,000,000 shares authorized; none issued or outstanding as of June 30, 2026 and December 31, 2025
Ordinary shares, $0.0001 par value; 550,000,000 shares authorized; 7,503,750 non-redeemable shares issued and outstanding as of June 30, 2026 and December 31, 2025	750	750
Additional paid-in capital
Accumulated deficit	(13,810,572)	(11,707,929)
Total shareholders’ deficit	(13,809,822)	(11,707,179)
Total Liabilities, Ordinary Shares Subject to Possible Redemption and Shareholders’ Deficit	$ 314,402,436	$ 309,391,928