Company: BSAAR
Filing Date: 2025-05-27
Form Type: S-1/A
Source: 0001213900-25-047458
Chunk: 383

Company: BEST SPAC I Acquisition Corp.
Filing Date: 2025-05-27
Form: S-1/A
Chunk 383
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 |             | (3,000 | ) |     |               | (3,000 | ) |
| Balance – December 31, 2024             |     |               1,581,250 |     | $ | — |     | $          | 25,000 |     | $           | (3,000 | ) |     | $             | 22,000 |   |

____________ (1)Includes up to 206,250 Class B ordinary shares subject to forfeiture if the over -allotmentoption is not exercised in full or in part by the underwriters (see Note 5). The accompanying notes are an integral part of these financial statements.

F-22

BEST SPAC I ACQUISITION CORP. STATEMENT OF CASH FLOWS
FOR THE PERIOD FROM DECEMBER 13, 2024 (INCEPTION) THROUGH DECEMBER 31, 2024

| Cash Flows from Operating Activities:                                                           |     |   |        |   |
|:------------------------------------------------------------------------------------------------|:----|:--|-------:|:--|
| Net loss                                                                                        |     | $ | (3,000 | ) |
| Changes in operating assets and liabilities:                                                    |     |   |        |   |
| Accounts payable and accrued expenses                                                           |     |   |  3,000 |   |
| Net Cash Used in Operating Activities                                                           |     |   |      — |   |
| Net Change in Cash                                                                              |     |   |      — |   |
| Cash, Beginning of Period                                                                       |     |   |      — |   |
| Cash, End of Period                                                                             |     | $ |      — |   |
| Supplemental Disclosure of Cash Flows Information:                                              |     |   |        |   |
| Deferred offering costs paid by the sponsor in exchange for issuance of class B ordinary shares |     | $ | 12,500 |   |
| Prepaid expenses paid by the sponsor in exchange for issuance of class B ordinary shares        |     | $ | 12,500 |   |
| Prepaid expenses paid by the sponsor under amount due to a related party                        |     | $ |  2,500 |   |

The accompanying notes are an integral part of these financial statements.

F-23 BEST SPAC I ACQUISITION CORP.
NOTES TO FINANCIAL STATEMENTS Note 1 — Organization and Business Operations BEST SPAC I Acquisition Corp. (the “Company”) is blank