| Cash Flow | 2025-09-30 | 2025-06-30 |
|---|---|---|
| Cash and cash equivalents at beginning of period | 0 | - |
| Net income | 193,905 | -46,459 |
| Interest earned on investments held in trust account | 663,293 | 87,764 |
| Gain on expiration of over-allotment option liability | 74,829 | - |
| Prepaid expenses | 175,063 | 102,197 |
| Accounts payable and accrued expenses | 205,146 | 39,067 |
| Net cash used in operating activities | -514,134 | -197,353 |
| Purchase of investments held in trust account | 55,000,000 | 55,000,000 |
| Net cash used in investing activity | -55,000,000 | -55,000,000 |
| Repayment to a related party | - | -2,500 |
| Proceeds from issuance of promissory note to related party | - | 79,122 |
| Proceeds from sale of public units | 55,000,000 | 55,000,000 |
| Proceeds from sale of private placement units | 2,770,000 | 2,770,000 |
| Payment of underwriter commissions | -550,000 | -550,000 |
| Payment of offering costs | 324,274 | 324,274 |
| Repayment to a related party | 2,500 | - |
| Net cash provided by financing activities | 56,893,226 | 56,972,348 |
| Net change in cash | 1,379,092 | 1,774,995 |
| Cash and cash equivalents at end of period | 1,379,092 | - |
BEST SPAC I Acquisition Corp. (BSAAR)
BEST SPAC I Acquisition Corp. (BSAAR)