Company: BPAC
Filing Date: 2025-05-16
Form Type: DRS/A
Source: 0001185185-25-000502
Chunk: 120

Company: Blueport Acquisition Ltd
Filing Date: 2025-05-16
Form: DRS/A
Chunk 120
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| ● | will                                                                                            
 likely cause a change in control if a substantial number of our ordinary shares are issued,     
 which may affect, among other things, our ability to use our net operating loss carry forwards, 
 if any, and most likely will also result in the resignation or removal of our present officers  
 and directors;                                                                                  |

| ● | may                                                                                       
 have the effect of delaying or preventing a change of control of us by diluting the share 
 ownership or voting rights of a person seeking to obtain control of us; and               |

| ● | may                                                           
 adversely affect prevailing market prices for our securities. |

Similarly, if we issue debt securities, it could result in:

| ● | default                                                                                  
 and foreclosure on our assets if our operating revenues after a business combination are 
 insufficient to pay our debt obligations;                                                |

| ● | acceleration                                                                                 
 of our obligations to repay the indebtedness even if we have made all principal and interest 
 payments when due if the debt security contains covenants that required the maintenance of   
 certain financial ratios or reserves and we breach any such covenant without a waiver or     
 renegotiation of that covenant;                                                              |

| ● | our                                                                                      
 immediate payment of all principal and accrued interest, if any, if the debt security is 
 payable on demand;                                                                       |

| ● | our                                                                                             
 inability to obtain additional financing, if necessary, if the debt security contains covenants 
 restricting our ability to obtain additional financing while such security is outstanding;      |

| ● | our                                                
 inability to pay dividends on our ordinary shares; |

| ● | using                                                                                          
 a substantial portion of our cash flow to pay principal and interest on our debt, which will   
 reduce the funds available for dividends on our ordinary shares if declared, expenses, capital 
 expenditures, acquisitions and other general corporate purposes;                               |

| ● | limitations                                                                                    
 on our flexibility in planning for and reacting to changes in our business and in the industry 
 in which we operate;                                                                           |

| ● | increased                                                                                 
 vulnerability to adverse changes in general economic, industry and competitive conditions 
 and adverse changes in government regulation; and                                         |

| ● | limitations                                                                                     
 on our ability to borrow additional amounts for expenses, capital expenditures, acquisitions,   
 debt service requirements, execution of our strategy and other purposes and other disadvantages 
 compared to our competitors who have less debt.                                                 |

<div align='center'>72</div>

Results of Operations and Known Trends or Future Events

We have neither engaged in any operations nor generated any revenues to date.