Company: BPAC
Filing Date: 2025-05-16
Form Type: DRS/A
Source: 0001185185-25-000502
Chunk: 244

Company: Blueport Acquisition Ltd
Filing Date: 2025-05-16
Form: DRS/A
Chunk 244
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 Net                                                                        
 cash provided by financing activities                                      |     |   |  9,052 |   |
| Net                                                                        
 Change in Cash                                                             |     |   |      - |   |
| Cash                                                                       
 – beginning of the period                                                  |     |   |      - |   |
| Cash                                                                       
 – end of the period                                                        |     | $ |      - |   |
| Supplemental                                                               
 disclosure of non-cash information:                                        |     |   |        |   |
| Deferred                                                                   
 offering costs paid by Sponsor in exchange for issuance of ordinary shares |     | $ | 25,000 |   |
| Deferred                                                                   
 offering costs paid by Sponsor under amount due to a related party         |     | $ | 99,052 |   |

<div align='center'>The accompanying notes are an integral part of these financial statements.

F-6

BLUEPORT ACQUISITION LTD

NOTES TO FINANCIAL STATEMENTS</div>

Note 1 — Description of Organization and Business Operations

Blueport Acquisition Ltd (the “Company”) is a blank check company incorporated as a Cayman Islands exempted company on January 13, 2025. The Company was formed for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses or entities (“Business Combination”). The Company is not limited to a particular industry or geographic region for purposes of consummating a Business Combination. The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies.

As of February 28, 2025, the Company had not commenced any operations. All activities from January 13, 2025 (inception) through February 28, 2025 are related to the Company’s formation and the proposed initial public offering (“Proposed Public Offering”), which are described below. The Company will not generate any operating revenues until after the completion of a Business Combination, at the earliest. The Company will generate non-operating income in the form of interest income from the proceeds derived from the Proposed Public Offering. The Company has selected December 31 as its fiscal year end.

The Company’s sponsor is Blueport Acquisition Corporation (the “Sponsor”), a Nevada corporation. The Company’s ability to commence operations is contingent upon obtaining adequate financial resources through a Proposed Public Offering of 6,900,000 units (the “Units” and, with