Company: BSAAR
Filing Date: 2025-01-10
Form Type: DRS
Source: 0001213900-25-002596
Chunk: 358

Company: BEST SPAC I Acquisition Corp.
Filing Date: 2025-01-10
Form: DRS
Chunk 358
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 Equity for the Period from December 13, 2024 (Inception) through December 18, 2024 |     | F-5  |
| Statement of Cash Flows for the Period from December 13, 2024 (Inception) through December 18, 2024                      |     | F-6  |
| Notes to Financial Statements                                                                                            |     | F-7  |

F-1 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To:The Board of Directors and Shareholder of
BEST SPAC I Acquisition Corp. Opinion on the Financial Statements We have audited the accompanying balance sheet of BEST SPAC I Acquisition Corp. (the “Company”) as of December 18, 2024, and the related statement of operations, changes in shareholders’ equity, and cash flows for the period from December 13, 2024 (inception) to December 18, 2024, and the related notes (collectively referred to as the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 18, 2024, and the results of its operations and its cash flows for the period from December 13, 2024 (inception) to December 18, 2024, in conformity with accounting principles generally accepted in the United States of America. Substantial Doubt about the Company’s Ability to Continue as a Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the Company had incurred losses during the period from December 13, 2024 (inception) to December 18, 2024 and had an accumulated deficit and net cash used in operating activities which raised substantial doubt about its ability to continue as a going concern. Management’s plan in regard to these matters is described in Note 1 of the financial statements. These financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCA