Revenue: As of FY2026 Q1, the actual value is USD 0.EPS: As of FY2026 Q1, the actual value is USD 0.06.EBIT: As of FY2026 Q1, the actual value is USD -3.183 M.BERTO ACQUISITION CORP. operates as a blank check company and does not generate operating revenues, instead earning non-operating income from investments held in its Trust Account .<h4>Financial Performance (Three Months Ended March 31, 2026 vs. 2025)</h4><ul><li>Net Income (Loss): The company reported a net income of approximately $2.2 million for the three months ended March 31, 2026, a significant improvement from a net loss of approximately - $18,000 for the same period in 2025 .</li><li>General and Administrative Expenses: These expenses totaled approximately $482,000 for the three months ended March 31, 2026, including $45,000 accrued to the Sponsor for administrative services, an increase from approximately $18,000 for the three months ended March 31, 2025 .</li><li>Interest Income: Total interest income from the operating account and investments held in the Trust Account was approximately $2.7 million for the three months ended March 31, 2026, with no such income reported for the same period in 2025 .</li></ul><h4>Financial Position (As of March 31, 2026 vs. December 31, 2025)</h4><ul><li>Cash and Cash Equivalents: The company had $209,016 as of March 31, 2026, down from $578,683 as of December 31, 2025 .</li><li>Investments Held in Trust Account: These investments increased to $311,357,573 as of March 31, 2026, from $308,659,912 as of December 31, 2025 .</li><li>Working Capital: The company reported a working capital deficit of approximately - $480,000 as of March 31, 2026 .</li><li>Total Current Liabilities: Total current liabilities were $885,401 as of March 31, 2026, compared to $733,345 as of December 31, 2025 . This includes accounts payable of $167,813 (vs. $169,689), accrued expenses of $367,843 (vs. $46,611), accrued expenses - related parties of $277,500 (vs. $195,000), and due to related party of $72,245 (vs. $322,045) .</li><li>Deferred Underwriting Commissions: These remained constant at $11,705,850 for both periods .</li><li>Shareholders’ Deficit: The accumulated deficit increased to - $12,186,839 as of March 31, 2026, from - $11,707,929 as of December 31, 2025 . Total shareholders’ deficit was - $12,186,089 as of March 31, 2026, compared to - $11,707,179 as of December 31, 2025 .</li></ul><h4>Operational Metrics</h4><ul><li>Public Shares Outstanding: As of March 31, 2026, and December 31, 2025, 30,015,000 Public Shares were issued and outstanding, all subject to possible redemption .</li><li>Founder Shares Outstanding: 7,503,750 Founder Shares were issued and outstanding for both periods .</li><li>Weighted Average Shares Outstanding (Public Shares): 30,015,000 for the three months ended March 31, 2026 .</li><li>Weighted Average Shares Outstanding (Founder Shares): 7,503,750 for the three months ended March 31, 2026, compared to 6,525,000 for the same period in 2025 .</li><li>Basic and Diluted Net Income Per Share (Public Share): $0.06 for the three months ended March 31, 2026 .</li><li>Basic and Diluted Net Income (Loss) Per Share (Founder Share): $0.06 for the three months ended March 31, 2026, compared to - $0.00 for the same period in 2025 .</li></ul><h4>Future Outlook and Strategy</h4>BERTO ACQUISITION CORP. is actively seeking an Initial Business Combination, focusing on opportunities in AI, wellness, longevity, and aesthetics . The company’s management has raised substantial doubt about its ability to continue as a going concern due to a mandatory liquidation if a business combination is not completed by May 1, 2027 . The search for a suitable target continues following the expiration of a non-binding letter of intent with OnMed LLC on March 23, 2026 .

Berto Acquisition - Unit | 10-Q: FY2026 Q1 Revenue: USD 0