| Income Statement | 2026-06-30 | 2026-03-31 | 2025-12-31 | 2025-09-30 |
|---|---|---|---|---|
| General and administrative expenses | 124,997 | 145,134 | -124,372.5 | 423,606 |
| Gain from operations | -124,997 | -145,134 | 124,372.5* | -423,606 |
| Interest income | 9,536 | 10,439 | 323,279* | 589,141 |
| Loss on expiration of over-allotment option liability | - | - | -149,658* | 74,829 |
| Interest earned on investment held in trust account | 282,263 | 494,166 | - | - |
| Income (loss) before tax expense | 166,802 | 359,471 | 297,993.5 | 240,364 |
| Net income (loss) | 166,802 | 359,471 | 297,993.5 | 240,364 |
| Basic EPS | 0.14 | 0.1 | 0.638 | 0.09 |
| Diluted EPS | 0.14 | 0.1 | 0.638 | 0.09 |
| Basic Average Shares | 3,038,483 | 5,500,000 | 467,124 | 5,500,000 |
| Diluted Average Shares | 3,038,483 | 5,500,000 | 467,124 | 5,500,000 |
BEST SPAC I Acquisition Corp. (BSAAR)
BEST SPAC I Acquisition Corp. (BSAAR)