Company: BPAC
Filing Date: 2025-05-16
Form Type: DRS/A
Source: 0001185185-25-000502
Chunk: 243

Company: Blueport Acquisition Ltd
Filing Date: 2025-05-16
Form: DRS/A
Chunk 243
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|:-----------|-------:|:----|:------------|:-------|:--|:----|:--------------|-------:|:--|
| Balance–January                            
 13, 2025 (Inception)                       |     |          |         - |     | $      |   - |     | $          |      - |     | $           | -      |   |     | $             |      - |   |
| Class                                      
 B ordinary shares issued to the Sponsor(1) |     |          | 1,983,750 |     |        | 198 |     |            | 24,802 |     |             | -      |   |     |               | 25,000 |   |
| Net                                        
 loss                                       |     |          |         - |     |        |   - |     |            |      - |     |             | (9,052 | ) |     |               | (9,052 | ) |
| Balance–February                           
 28, 2025                                   |     |          | 1,983,750 |     | $      | 198 |     | $          | 24,802 |     | $           | (9,052 | ) |     | $             | 15,948 |   |

| (1) | Includes up to 258,750                                                                                                               
 ordinary shares subject to forfeiture if the over-allotment option is not exercised in full or in part by the underwriters (see Note 
 5).                                                                                                                                  |

<div align='center'>The accompanying notes are an integral part of these financial statements.

F-5

BLUEPORT ACQUISITION LTD

STATEMENT OF CASH FLOWS

FOR THE PERIOD FROM JANUARY 13, 2025 (INCEPTION) THROUGH FEBRUARY 28, 2025</div>

| Cash Flows from Operating                                                  
 Activities:                                                                |     |   |        |   |
|:---------------------------------------------------------------------------|:----|:--|-------:|:--|
| Net                                                                        
 loss                                                                       |     | $ | (9,052 | ) |
| Net                                                                        
 cash used in operating activities                                          |     |   | (9,052 | ) |
| Cash                                                                       
 Flows from Financing Activities:                                           |     |   |        |   |
| Payment                                                                    
 of operating expenses via advance from a related party                     |     |   |  9,052 |   |
|