Company: BSAAR
Filing Date: 2025-01-10
Form Type: DRS
Source: 0001213900-25-002596
Chunk: 359

Company: BEST SPAC I Acquisition Corp.
Filing Date: 2025-01-10
Form: DRS
Chunk 359
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OB. We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audit, we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion. Our audit included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion. / s / WWC, P.C.WWC, P.C.
Certified Public Accountants
PCAOB ID No. 1171 We have served as the Company’s auditor since 2024. San Mateo, California
January10, 2025 F-2

BEST SPAC I ACQUISITION CORP.
BALANCE SHEET
AS OF DECEMBER 18, 2024

|                                                                                                                |     | December 18, 
 2024         |        |   |
|:---------------------------------------------------------------------------------------------------------------|:----|:-------------|-------:|:--|
| ASSETS                                                                                                         |     |              |        |   |
| Current Assets                                                                                                 |     |              |        |   |
| Prepaid expenses                                                                                               |     | $            | 15,000 |   |
| Total Current Assets                                                                                           |     |              | 15,000 |   |
| Non-current Assets                                                                                             |     |              |        |   |
| Deferred offering costs                                                                                        |     | $            | 12,500 |   |
| Total Non-current Assets                                                                                       |     |              | 12,500 |   |
| Total Assets                                                                                                   |     | $            | 27,500 |   |
| LIABILITIES AND SHAREHOLDER’S EQUITY                                                                           |     |              |        |   |
| Current liabilities                                                                                            |     |              |        |   |