Exhibit 99.1 INDEX TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS | Page | | | --- | --- | | Unaudited Interim Consolidated Balance Sheets as of December 31, 2022, and March 31, 2023 | F-2 | | Unaudited Interim Condensed Consolidated Statements of Comprehensive Income for the three months ended March 31, 2022, and 2023 | F-3 | | Unaudited Interim Consolidated Statements of Shareholders' Equity and Mezzanine Equity for the three months ended March 31, 2022, and 2023 | F-4 | | Unaudited Interim Consolidated S ...

TABLE OF CONTENTS As filed with the Securities and Exchange Commission on March 14, 2023 Registration No. 333- UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM F-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Toro Corp. (Exact name of registrant as specified in its charter) Republic of the Marshall Islands (State or other jurisdiction of incorporation or organization) 4412 (Primary Standard Industrial Classification Code Number) 223 Christodoulou Chatzipavlou Street Ha ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, DC 20549 FORM 20-F ☐ REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR 12(g) OF THE SECURITIES EXCHANGE ACT OF 1934 OR ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2022 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 OR ☐ SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of ...