Company: BPAC
Filing Date: 2025-06-26
Form Type: S-1
Source: 0001185185-25-000701
Chunk: 119

Company: Blueport Acquisition Ltd
Filing Date: 2025-06-26
Form: S-1
Chunk 119
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writers’ over-allotment option and forfeiture     
 of an aggregate of 258,750 initial shares.                                               |

<div align='center'>71

MANAGEMENT’S DISCUSSION AND ANALYSIS OF
FINANCIAL CONDITION AND RESULTS OF OPERATIONS</div>

We are a blank check company incorporated in the Cayman Islands as an exempted company with limited liability (meaning our public shareholders have no liability, as shareholders of the company, for the liabilities of the company over and above the amount paid for their shares) to serve as a vehicle to effect a merger, share exchange, asset acquisition, share purchase, recapitalization, reorganization or similar business combination with one or more target businesses. Our efforts to identify a prospective target business will not be limited to a particular industry or geographic location. We intend to utilize cash derived from the proceeds of this offering, our securities, debt or a combination of cash, securities and debt, in effecting a business combination. The issuance of additional ordinary shares or preferred shares:

| ● | may                                                           
 significantly reduce the equity interest of our shareholders; |

| ● | may                                                                                           
 subordinate the rights of holders of ordinary shares if we issue preferred shares with rights 
 senior to those afforded to our ordinary shares;                                              |

| ● | 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