Company: BPAC
Filing Date: 2025-10-22
Form Type: S-1/A
Source: 0001185185-25-001525
Chunk: 103

Company: Blueport Acquisition Ltd
Filing Date: 2025-10-22
Form: S-1/A
Chunk 103
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 a majority interest in the target, our shareholders prior to the business combination may collectively own a minority interest in the post-business combination company, depending on valuations ascribed to the target and us in the business combination transaction. For example, we could pursue a transaction in which we issue a substantial number of new shares in exchange for all of the outstanding capital stock of a target. In this case, we acquire a 100% controlling interest in the target. However, as a result of the issuance of a substantial number of new shares, our shareholders immediately prior to such transaction could own less than a majority of our outstanding shares subsequent to such transaction. In addition, other minority shareholders may subsequently combine their holdings resulting in a single person or group obtaining a larger share of the company’s stock than we initially acquired. Accordingly, this may make it more likely that we will not be able to maintain our control of the target business.

Risks Associated with Acquiring and Operating a Business Outside of the United States

We may effect a business combination with a company located outside of the United States and, if we do so, we would be subject to a variety of additional risks that may negatively impact our business operations and financial results.

If we consummate a business combination with a target business located outside of the United States, we would be subject to any special considerations or risks associated with companies operating in the target business’ governing jurisdiction, including any of the following:

| ● | rules and regulations or                                           
 currency redemption or corporate withholding taxes on individuals; |

| ● | tariffs and trade barriers; |

| ● | laws governing the manner                              
 in which future business combinations may be effected; |

| ● | regulations related to             
 customs and import/export matters; |

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| ● | longer payment cycles than 
 in the United States;      |

| ● | inflation; |

| ● | economic policies and market 
 conditions;                  |

| ● | unexpected changes in regulatory 
 requirements;                    |

| ● | challenges in managing                 
 and staffing international operations; |

| ● | tax issues, such as tax                                                  
 law changes and variations in tax laws as compared to the United States; |

| ● | currency fluctuations; |

| ● | challenges in collecting 
 accounts receivable;     |

| ● | cultural and language differences; |

| ● | exchange listing and/or 
 delisting requirements; |

| ● | protection of intellectual 
 property;                  |

| ● | social unrest, crime, strikes, 
 riots and civil disturbances   |