Blueport Acquisition Ltd (BPAC)
Blueport Acquisition Ltd (BPAC)
| Balance Sheets | 2026-03-31 | 2025-12-31 | 2025-09-30 | |
|---|---|---|---|---|
| Cash | 97,816 | 480,852 | 5,000 | |
| Prepaid expenses | 112,505 | 62,511 | - | |
| Total current assets | 210,321 | 543,363 | 5,000 | |
| Deferred offering costs | - | - | 177,701 | |
| Investments held in trust account | 58,293,580 | 57,784,454 | - | |
| Total assets | 58,503,901 | 58,327,817 | 182,701 | |
| Due to related party | - | - | 5,000 | |
| Accounts payable | - | - | 25,000 | |
| Promissory note - related party | - | - | 206,823 | |
| Accounts payable and accrued expenses | 161,166 | 135,257 | - | |
| Total current liabilities | 161,166 | 135,257 | 236,823 | |
| Deferred underwriting fee payable | 1,150,000 | 1,150,000 | - | |
| Total liabilities | 1,311,166 | 1,285,257 | - | |
| Class a ordinary shares, no par value 450,000,000 shares authorized 5,750,000 shares subject to possible redemption-Class AOrdinary Shares Subject To Possible Redemption | - | 53,340,490 | - | |
| Class a ordinary shares, 0.0001 par value 450,000,000 shares authorized 5,750,000 shares subject to possible redemption | 54,772,034 | - | - | |
| Ordinary shares, value-Common Class A | 20 | 20 | 0 | |
| Ordinary shares, value-Common Class B | 144 | 144 | 144 | |
| Addition paid-in capital | 2,290,101 | 3,721,645 | 24,856 | |
| Retained earnings (accumulated deficit) | 130,436 | -19,738 | -79,122 | |
| Total shareholders equity | 2,420,701 | 3,702,071 | -54,122 | |
| Total liabilities, ordinary shares subject to redemption and shareholders equity | 58,503,901 | 58,327,817 | 182,701 | |