Company: BSAAR
Filing Date: 2025-08-13
Form Type: 10-Q
Source: 0001213900-25-075690
Chunk: 57

Company: BEST SPAC I Acquisition Corp.
Filing Date: 2025-08-13
Form: 10-Q
Item: Part I, Item 1
Chunk 57
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 B ordinary shares not subject to redemption  $(0.09)  $(0.13) 

  (1) Class B ordinary shares have been retroactively restated to reflect     the Sponsor’s forfeiture of 206,250 Founder Shares on July 30, 2025 for no consideration as the underwriters of the IPO did     not exercise the over-allotment option (see Note 5).  

The accompanying notes are an integral part of
the unaudited condensed financial statements.

2

BEST SPAC I ACQUISITION CORP.

UNAUDITED CONDENSED STATEMENT OF CHANGES IN
SHAREHOLDERS’

(DEFICIT) EQUITY

FOR THE THREE AND SIX MONTHS ENDED JUNE 30,
2025  

Ordinary shares  
Additional  
   
Total Shareholders’ 

Class A  
Class B  
Paid-in  
Accumulated  
(Deficit) 

Shares  
Amount  
Shares(1)  
Amount  
Capital  
Deficit  
Equity 

Balance – December 31, 2024 (Audited) 
 —  
$—  
 1,375,000  
$—  
$25,000  
$(3,000) 
$22,000 

Net loss 
 —  
 —  
 —  
 —  
 —  
 (40,668) 
 (40,668)

Balance – March 31, 2025 (Unaudited) 
 —  
$—  
 1,375,000  
$—  
$25,000  
$(43,668) 
$(18,668)

Issuance of Private Placement Units 
 277,000  
 —  
 —  
 —  
 2,770,000  
 —  
 2,770,000)

Issuance of representative shares 
 247,500  
 —  
 —  
 —  
 544,500  
 —  
 544,500 

Issuance of Public Rights, net of issuance cost 
 —  
 —  
 —  
 —  
 1,176,601  
 —  
 1,176,601 

Subsequent measurement of ordinary shares subject to redemption (interest earned