Company: BPAC
Filing Date: 2025-06-26
Form Type: S-1
Source: 0001185185-25-000701
Chunk: 243

Company: Blueport Acquisition Ltd
Filing Date: 2025-06-26
Form: S-1
Chunk 243
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 of Operations for the Period from January 13, 2025 (Inception) through February 28, 2025                      |     | F-4  |
| Statement                                                                                                     
 of Changes in Shareholder’s Equity for the Period from January 13, 2025 (Inception) through February 28, 2025 |     | F-5  |
| Statement                                                                                                     
 of Cash Flows for the Period from January 13, 2025 (Inception) through February 28, 2025                      |     | F-6  |
| Notes                                                                                                         
 to Financial Statements                                                                                       |     | F-7  |

<div align='center'>F-1

Report of Independent Registered Public Accounting Firm</div>

To the Board of Directors and Shareholder of
Blueport Acquisition Ltd

Opinion on the Financial Statements

We have audited the accompanying balance sheet of Blueport Acquisition Ltd (the Company) as of February 28, 2025, and the related statements of operations, changes in shareholder’s equity, and cash flows for the period January 13, 2025 (inception) through February 28, 2025, and the related notes to the financial statements (collectively referred to as the financial statements).

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Company as of February 28, 2025, and the results of its operations and its cash flows for the period January 13, 2025 (inception) through February 28, 2025 in accordance 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 has no cash, a working capital deficit of $84,052, and will continue to incur significant costs in pursuit of an acquisition, that raises substantial doubt about its ability to continue as a going concern. Management’s plans in regard to these matters are also described in Note 1. The 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 audit. We are a Public Accounting Firm registered with the Public Company