Company: BSAAR
Filing Date: 2025-05-27
Form Type: S-1/A
Source: 0001213900-25-047458
Chunk: 382

Company: BEST SPAC I Acquisition Corp.
Filing Date: 2025-05-27
Form: S-1/A
Chunk 382
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5). The accompanying notes are an integral part of these financial statements.

F-20

BEST SPAC I ACQUISITION CORP.
STATEMENT OF OPERATIONS
FOR THE PERIOD FROM DECEMBER 13, 2024 (INCEPTION) THROUGH DECEMBER 31, 2024

| Formation and operating costs                                     |     | $ |     3,000 |   |
| Loss before tax expense                                           |     |   |    (3,000 | ) |
| Tax expense                                                       |     |   |         — |   |
| Net loss                                                          |     | $ |    (3,000 | ) |
| Basic and diluted weighted average ordinary shares outstanding(1) |     |   | 1,375,000 |   |
| Basic and diluted net loss per class B ordinary share             |     | $ |     (0.00 | ) |

____________ (1)Excludes up to 206,250 class B ordinary shares subject to forfeiture if the over -allotmentoption is not exercised in full or in part by the underwriters (see Note 5). The accompanying notes are an integral part of these financial statements.

F-21

BEST SPAC I ACQUISITION CORP. STATEMENT OF CHANGES IN SHAREHOLDER’S EQUITY
FOR THE PERIOD FROM DECEMBER 13, 2024 (INCEPTION) THROUGH DECEMBER 31, 2024

| Shares                                  
 Balance – December 13, 2024 (Inception) |     | Class B Ordinary Shares 
                  Amount 
                       — |     |   | — |     | Additional 
 Paid-in    
 Capital    |      — |     | Accumulated 
 Deficit     | —      |   |     | Total         
 Shareholder’s 
 Equity        |      — |   |
|:----------------------------------------|:----|------------------------:|:----|:--|:--|:----|:-----------|-------:|:----|:------------|:-------|:--|:----|:--------------|-------:|:--|
| Founder shares issued to the sponsor(1) |     |               1,581,250 |     |   | — |     |            | 25,000 |     |             | —      |   |     |               | 25,000 |   |
| Net loss                                |     |                       — |     |   | — |     |            |      — |