$BPACU

Blueport Acquisition Ltd

CIK:0002064177|SEC Filings

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)

3 Months Ended

6 Months Ended

Jun. 30, 2026

Jun. 30, 2025

Jun. 30, 2026

Jun. 30, 2025

General and administrative expenses

$ 398,044

$ 37,000

$ 726,995

$ 46,052

Related party administrative fees

30,000

60,000

Loss from operations

(428,044)

(37,000)

(786,995)

(46,052)

Interest earned on investments held in Trust Account

515,625

1,024,750

Income before income tax

87,581

(37,000)

237,755

(46,052)

Net income (loss)

$ 87,581

$ (37,000)

$ 237,755

$ (46,052)

Class A Ordinary Shares | Redeemable Ordinary Shares

Basic weighted average shares outstanding (in Shares)

5,750,000

Diluted weighted average shares outstanding (in Shares)

5,750,000

Basic net income loss per ordinary shares (in Dollars per share)

$ 0.07

$ 0

$ 0.14

$ 0

Diluted net income loss per ordinary shares (in Dollars per share)

$ 0.07

$ 0

$ 0.14

$ 0

Class A and Class B Ordinary Shares | Non-redeemable Ordinary Shares

Basic weighted average shares outstanding (in Shares)

^[1]

1,634,750

1,375,000

1,634,750

907,738

Diluted weighted average shares outstanding (in Shares)

^[1]

1,634,750

1,375,000

1,634,750

907,738

Basic net income loss per ordinary shares (in Dollars per share)

$ (0.19)

$ (0.03)

$ (0.36)

$ (0.05)

Diluted net income loss per ordinary shares (in Dollars per share)

$ (0.19)

$ (0.03)

$ (0.36)

$ (0.05)

[1]

Class B ordinary shares have been retroactively adjusted to reflect the forfeiture of 546,250 shares for no consideration in a share recapitalization in August 2025, resulting in the Sponsor holding an aggregate of 1,437,500 founder shares (up to 187,500 of which were subject to forfeiture if the over-allotment option is not exercised in full or in part by the underwriters) (see Note 5). On November 13, 2025, the Company consummated its IPO and sold 5,750,000 Units, including 750,000 Units sold pursuant to the full exercise of the underwriters’ over-allotment option; hence, the 187,500 Class B ordinary shares are no longer subject to forfeiture.

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025
Cash Flows from Operating Activities:
Net income (loss)	$ 237,755	$ (46,052)
Changes in operating assets and liabilities:
Interest income on investments held in Trust Account	(1,024,750)	0
Prepaid expenses	(14,837)	0
Accounts payable and accrued expenses	160,160	7,000
Net Cash Used in Operating Activities	(641,672)	(39,052)
Cash Flows from Financing Activities:
Proceeds from promissory note – related party	190,000	0
Advances from related party	0	39,052
Net Cash Provided by Financing Activities	190,000	39,052
Net Change in Cash	(451,672)	0
Cash, Beginning of the Period	480,852	0
Cash, End of the Period	29,180	0
Supplemental Disclosure of Cash Flow Information:
Accretion of carrying value to redemption value of Class A redeemable ordinary shares	2,885,625	0
Deferred offering costs paid by Sponsor under amount due to a related party	0	173,604
Deferred offering costs paid by Sponsor in exchange for issuance of ordinary shares	$ 0	$ 25,000

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2026	Dec. 31, 2025
Current assets
Cash	$ 29,180	$ 480,852
Prepaid expenses	77,347	62,511
Total current assets	106,527	543,363
Investments held in Trust Account	58,809,205	57,784,454
Total Assets	58,915,732	58,327,817
Current liabilities
Accounts payable and accrued expenses	295,416	135,256
Promissory note - related party	190,000
Total current liabilities	485,416	135,256
Deferred underwriting fee payable	1,150,000	1,150,000
Total Liabilities	1,635,416	1,285,256
Commitments and Contingencies (Note 6)	0	0
Shareholders’ Equity:
Addition paid-in capital	836,020	3,721,645
Retained earnings (accumulated deficit)	218,017	(19,738)
Total shareholders’ equity	1,054,201	3,702,071
Total Liabilities, Ordinary Shares Subject to Redemption and Shareholders’ Equity	58,915,732	58,327,817
Class A Ordinary Shares Subject to Possible Redemption
Current liabilities
Class A ordinary shares, $0.0001 par value; 450,000,000 shares authorized; 5,750,000 shares subject to possible redemption	56,226,115	53,340,490
Class A ordinary shares
Shareholders’ Equity:
Ordinary shares, value	20	20
Class B ordinary shares
Shareholders’ Equity:
Ordinary shares, value	$ 144	$ 144