Company: BSAAR
Filing Date: 2025-01-10
Form Type: DRS
Source: 0001213900-25-002596
Chunk: 360

Company: BEST SPAC I Acquisition Corp.
Filing Date: 2025-01-10
Form: DRS
Chunk 360
---
Excludes 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-4

BEST SPAC I ACQUISITION CORP. STATEMENT OF CHANGES IN SHAREHOLDER’S EQUITY
FOR THE PERIOD FROM DECEMBER 13, 2024 (INCEPTION) THROUGH DECEMBER 18, 2024

| Shares                                  
 Balance – December 13, 2024 (Inception) |     | Class B Ordinary Shares 
                  Amount 
                       — |     |   | — |     | Additional 
 Paid-in    
 Capital    |      — |     | Accumulated 
 Deficit     | —      |   |     | Total         
 Shareholder’s 
 Equity        |      — |   |
|:----------------------------------------|:----|------------------------:|:----|:--|:--|:----|:-----------|-------:|:----|:------------|:-------|:--|:----|:--------------|-------:|:--|
| Founder shares issued to the sponsor(1) |     |               1,581,250 |     |   | — |     |            | 25,000 |     |             | —      |   |     |               | 25,000 |   |
| Net loss                                |     |                       — |     |   | — |     |            |      — |     |             | (3,000 | ) |     |               | (3,000 | ) |
| Balance – December 18, 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-5

BEST SPAC I ACQUISITION CORP. STATEMENT OF CASH FLOWS
FOR THE PERIOD FROM DECEMBER 13, 2024 (INCEPTION) THROUGH DECEMBER 18,