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 single reportable segment and does not generate operating revenues .

Financial Performance (Three Months Ended March 31)

• Net Income (Loss): BERTO ACQUISITION CORP. reported a net income of $2,218,751 for the three months ended March 31, 2026, a significant increase from a net loss of - $17,928 for the same period in 2025 .
• General and Administrative Expenses: These expenses increased to $482,100 in Q1 2026 from $17,928 in Q1 2025, with $45,000 of the 2026 amount accrued for administrative expenses to the Sponsor .
• Investment Income from Trust Account: The company generated $2,697,661 in investment income from investments held in the Trust Account in Q1 2026, compared to - $0 in Q1 2025 .
• Interest Income on Operating Account: Interest income from the operating account was $3,190 in Q1 2026, with no income reported in Q1 2025 .

Financial Position

• Cash and Cash Equivalents: As of March 31, 2026, cash and cash equivalents were $209,016, down from $578,683 as of December 31, 2025 .
• Investment held in Trust Account: The investment held in the Trust Account increased to $311,357,573 as of March 31, 2026, from $308,659,912 as of December 31, 2025 .
• Total Current Liabilities: Total current liabilities were $885,401 as of March 31, 2026, up from $733,345 as of December 31, 2025 .
• Working Capital Deficit: As of March 31, 2026, the company had a working capital deficit of approximately - $480,000 .

Cash Flow (Three Months Ended March 31)

• Net Cash Used in Operating Activities: Net cash used in operating activities was - $119,667 in Q1 2026, compared to - $23,021 in Q1 2025 .
• Net Cash Used in Financing Activities: Net cash used in financing activities was - $250,000 in Q1 2026, primarily due to the repayment of advances to a related party .

Strategic Focus and Outlook

BERTO ACQUISITION CORP. is a blank check company focused on completing an Initial Business Combination by May 1, 2027, with a broad focus on opportunities in AI, wellness, longevity, and aesthetics . The company’s ability to continue as a going concern is contingent on successfully completing a business combination within this timeframe . A previous non-binding letter of intent with OnMed LLC expired on March 23, 2026, without a definitive agreement .