Company: BPAC
Filing Date: 2025-05-16
Form Type: DRS/A
Source: 0001185185-25-000502
Chunk: 74

Company: Blueport Acquisition Ltd
Filing Date: 2025-05-16
Form: DRS/A
Chunk 74
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 combination                             |     | $ | 69,000,000 |
| Public shareholders’ and sponsor’s               
 investment per Class A ordinary share(1) (2)     |     | $ |      10.00 |
| Sponsor’s investment per Class B ordinary        
 share(2)                                         |     | $ |       0.01 |
| Initial implied value per public share           |     | $ |      10.00 |
| Implied value per public share upon consummation 
 of initial business combination(3)               |     | $ |       7.58 |

| (1) | While                                                                                  
 the public shareholders’ investment is in both the shares and the rights, for purposes 
 of this table the full investment amount is ascribed to the shares only.               |

| (2) | The                                                                                         
 total investment in the equity of the Company by the sponsor is $3,015,000, consisting of   
 (i) $25,000 paid by the sponsor for the Class B ordinary shares, (ii) $2,990,000 paid by    
 the sponsor for 299,000 private units for the Class A ordinary shares. For purposes of this 
 table, the full investment amount is ascribed to the Class B ordinary shares only.          |

| (3) | All                                                                                              
 class B ordinary shares would automatically convert into Class A ordinary shares upon completion 
 of our initial business combination or earlier at the option of the holder.                      |

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Based on these assumptions, each Class A ordinary share would have an implied value of $7.58 per share upon completion of our initial business combination, representing an approximately 24.2% decrease from the initial implied value of $10.00 per public share. While the implied value of $7.58 per Class A ordinary share upon completion of our initial business combination would represent a dilution to our public shareholders, this would represent a significant increase in value for our sponsor relative to the price it paid for each class B ordinary share. At $7.58 per Class A ordinary share, the 2,024,000 Class A ordinary shares that the sponsor would own upon completion of our initial business combination (after automatic conversion of the 1,725,000 Class B ordinary shares) would have an aggregate implied value of $15,336,495. As a result, even if the trading price of our Class A ordinary share significantly declines, the value of the class B ordinary shares held by