UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 For the fiscal year ended December 31, 2025 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE TRANSITION PERIOD FROM _________ TO _________ COMMISSION FILE NUMBER 001-42620 BERTO ACQUISITION CORP. (Exact name of registrant as specified in its charter) Cayman Islands 99-4250815 (State or other jurisdiction of incorporation or organization) FORM 10-K ☒ ANNUAL REPORT PURSUANT TO SECTION 1 ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30, 2025 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from _________ to _________ BERTO ACQUISITION CORP. (Exact name of registrant as specified in its charter) Cayman Islands 99-4250815 (State or other jurisdicti ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from _________ to _________ BERTO ACQUISITION CORP. (Exact name of registrant as specified in its charter) Cayman Islands 99-4250815 (State or other jurisdiction of incorporation) (IRS Employer Identification No.) 1180 North Town Center Drive, Suite 100 Las Vegas, Nevada 89144 For the quarterly period ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2025 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from _________ to _________ Commission file number: 001-42620 BERTO ACQUISITION CORP. (Exact name of registrant as specified in its charter) Cayman Islands 99-4250 ...

证券发行 - 公司拟公开发售2500万单位证券，总金额2.5亿美元，每单位售价10美元[8] - 承销商有45天选择权，可额外购买最多375万单位证券以覆盖超额配售[10] - 公司赞助商承诺以1美元/份的价格购买350万份私募认股权证，总价350万美元[12] - 公开募股价格为每股10美元，承销折扣和佣金为每股0.444美元，总计1110万美元，扣除费用前公司所得收益为每股9.556美元，总计2.389亿美元[23] 财务数据 - 截至2024年12月31日，公司营运资金为 -963,290美元，总资产为434,044美元，总负债为997,334美元，股东赤字为 -563,290美元[169] - 预计信托账户每年利息约10000000美元，假设年利率为4.00%[125] - 公司初始营运资金约1430000美元，可接受最高1500000美元可转换为私募认股权证的贷款[125] 业务合并 - 公司需在发售结束后24个月内完成首次业务合并，若无法完成可寻求股东批准延期，否则将赎回100%公众股份[9][61][124] - 初始业务合并需满足公平市值至少达信托账户价值80%（不包括递延承销费和信托账户收入应付税）[126] - 交易后公司需拥有或收购目标公司50%以上有表决权证券[126] - 完成首次业务合并需至少9375001股（占发售的25000000股公众股的37.5%）投票赞成[120][139][173] 股份与赎回 - 2024年11月，发起人及关联方支付23956.52美元获得688.75万股创始人股份，顾问支付1043.48美元获得30万股普通股，共718.75万股，每股约0.003美元[117] - 创始人股份占发行和流通普通股的20%，若承销商超额配售权未行使，发起人及关联方最多将无偿放弃93.75万股[118] - 公众股东在初始业务合并完成时有机会按每股10美元赎回部分或全部公众股份[134] - 持有本次发行股份15%以上的股东，未经公司事先同意，赎回股份不得超过本次发行股份总数的15%[145] 未来展望 - 公司拟用本次发行所得现金等完成首次业务合并，可能与财务不稳定或处于发展初期的公司合作[59] - 公司管理团队在过去十年中考察了超1000个收购目标，尤其关注人工智能、健康、长寿和美学领域[38] - 公司评估目标业务的企业价值标准为2亿美元至15亿美元[70] 其他 - 公司是2024年7月15日成立的空白支票公司，尚未选定具体业务合并目标[37] - 公司作为开曼群岛豁免公司，获得30年税收豁免承诺[97] - 公司作为新兴成长公司和较小报告公司，可享受简化报告要求和减少披露义务[21][98][99][102]

As filed with the U.S. Securities and Exchange Commission on April 14, 2025. Registration No. 333-286023 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Amendment No. 2 To FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 BERTO ACQUISITION CORP. (Exact name of registrant as specified in its charter) Cayman Islands 6770 99-4250815 (State or other jurisdiction of incorporation or organization) (Primary Standard Industrial (I.R.S. Employer 1180 North Town Center Drive, Su ...

As filed with the U.S. Securities and Exchange Commission on April 8, 2025. Registration No. 333-286023 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Amendment No. 1 To FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 BERTO ACQUISITION CORP. (Exact name of registrant as specified in its charter) Cayman Islands 6770 99-4250815 (State or other jurisdiction of incorporation or organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Ident ...

REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 BERTO ACQUISITION CORP. (Exact name of registrant as specified in its charter) Cayman Islands 6770 99-4250815 As filed with the U.S. Securities and Exchange Commission on March 21, 2025. Registration No. 333-[●] UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM S-1 (State or other jurisdiction of incorporation or organization) (Address, including zip code, and telephone number, including area code, of registrant's principal e ...